Advisories

Revenue Memorandum Circular No. 123-2020 publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration Authority. RMC 123-2020/MOA/MOA Annex/RMC Annex A

Revenue Memorandum Circular No. 122-2020 publishes the full text of the Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) with the subject "Clarification on the List of VAT-Exempt Drugs Under Joint AO No. 2-2018". RMC 122-2020/FDA Letter

Revenue Memorandum Order No. 40-2020 prescibes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District Offices. RMO 40-2020/Annex A-F/Annex G/Annex H/Annex I/Annex J

Advisory on Systems Accessibility/Availability. more

Advisory on BIR Email Spoofing. more

Revenue Memorandum Circular No. 121-2020 announces the pilot implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC). RMC 121-2020

Revenue Memorandum Circular No. 118-2020 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.7. RMC 118-2020

Tax Guides for Taxpayers. ​Professionals/Corporations & Partnerships/Online Sellers

BIR Public Advisory on Surety Bond Scam. ​more

BIR eAppointment is now available for large taxpayers who want to schedule an online/virtual meeting with revenue officials/personnel under the Large Taxpayers Service (LT Audit Divisions and LT Field Operations Division). eAppointment

Disposal of unserviceable properties. RR 9B-LaQueMar/RR 17-Butuan / RR 12-Bacolod City/RR No. 10-Legazpi City/RR No. 14-Eastern Visayas/RR No. 8B-South NCR/National Office/RR No. 11-Iloilo City/RR No. 9B-LaQueMar/RR 8-Makati/RDO No. 86-Borongan City/RDO No. 88, Tacloban City/RR No. 14-Eastern Visayas/RR No. 8-Makati/RR No. 10-Legaspi City/RDO 64-Talisay, Cam. Norte/RDO 89-Ormoc City/RDO 90-Southern Leyte/RR 11-Iloilo/RR 8-Makati/National Office

Revenue Memorandum Circular No. 120-2020 further clarifies the retirement benefits exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020. ​RMC 120-2020

Revenue Memorandum Circular No. 119-2020 notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt. RMC 119-2020

Revenue Regulations No. 30-2020 prescribes the rules and regulations to implement Section 11(f) and (g) of RA No. 11494 (Bayanihan to Recover as One Act) on the taxes derived from gaming and non-gaming operations as other sources of funding to address the COVID-I9 pandemic. ​RR 30-2020

Revenue Memorandum Circular No. 117-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2020. ​RMC 117-2020/Annex

Revenue Memorandum Order No. 39-2020 prescribes the policies, guidelines and procedures in the processing of applications for the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020. RMO 39-2020/Annex A/Annex B/Annex C/Annex D/Annex E/ Annex F

Revenue Memorandum Circular No. 116-2020 notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip. RMC 116-2020

Revenue Memorandum Circular No. 115-2020 clarifies the issuance of Certificate of Zonal Values of Real Properties. ​RMC 115-2020

Revenue Memorandum Circular No. 114-2020 prescribes the guidelines and procedures in the mandatory filing of BIR Form No. 2200-S in the Electronic Filing and Payment System (eFPS). ​RMC 114-2020

Revenue Memorandum Circular No. 113-2020 publishes the full text of the letter from the Department of Finance to amend the effectivity date of RA No. 11467, as circularized under RMC No. 65-2020. RMC 113-2020/Annex

Revenue Regulations No. 28-2020 implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods. ​RR 28-2020

Revenue Regulations No. 29-2020 implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments. ​RR 29-2020

Revenue Memorandum Circular No. 112-2020 suspends the enlisting/delisting of Large Taxpayers. RMC 112-2020

Revenue Memorandum Circular No. 111-2020 clarifies certain issues relative to the Voluntary Assessment and Payment Program pursuant to Revenue Regulations No. 21-2020. RMC 111-2020

Revenue Memorandum Order No. 36-2020 provides guidelines and procedures in the refund of erroneously paid Value-Added Tax on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension as implemented under Revenue Regulations No. 18-2020. RMO 36-2020

Revenue Memorandum Order No. 37-2020 modifies the Alphanumeric Tax Code in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the  implementation of RA No. 10963 (TRAIN Law). RMO 37-2020

Revised schedule of zonal values of real properties. RDO 100-Ozamiz City/RDO 97-Gingoog City/RDO 101-Iligan City

Revenue Memorandum Order No. 38-2020 further amends RMO No. 46-2019, as amended by RMO No. 53-2019, on the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and by Tax Type (BIR Form No. 1771C). RMO 38-2020/ Annexes

Revenue Regulations No. 27-2020 suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act). RR 27-2020

Revenue Memorandum Order No. 35-2020 prescribes the policies, guidelines and procedures in providing Regional Technical Support. RMO 35-2020/Annex A/Annex B

Revenue Regulations No. 26-2020 implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools. RR 26-2020

Bank Bulletin No. 2020-15 instructs all Authorized Agent Banks to accept the payment of taxes from taxpayers registered into Digital Transactions without the imposition of penalty for late filing and late payment. BB 2020-15

Revenue Memorandum Circular No. 108-2020 prescribes the use of BIR Form Nos. 2119 - Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 - VAPP Payment Form pursuant to Revenue Regulations No. 21-2020. RMC 108-2020 /Annex A/ Annex B

Revenue Memorandum Order No. 34-2020 creates Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program (VAPP) pursuant to the implementation of RR No. 21-2020 (VAPP for Taxable Year 2018 Under Certain Conditions). RMO 34-2020

Revenue Memorandum Order No. 33-2020 creates Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 33-2020

Revenue Memorandum Order No. 32-2020 creates and modifies Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No.2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 32-2020

Revenue Memorandum Circular No. 110-2020 clarifies the proper modes of service of an Electronic Letter of Authority. ​RMC 110-2020

Revenue Memorandum Circular No. 109-2020 publishes the full text of Government Quality Management Committee Memorandum Circular No. 2020-1 entitled “Guidelines on the Validation of the ISO 9001: 2015 Quality Management System (QMS) Certification/Recertification as a Requirement under the Support to Operations (STO) Target for the Grant of the FY 2020 Performance-Based Bonus (PBB)”. RMC 109-2020/ GQMC MC 2020-1

Revenue Regulations No. 25-2020 prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amended. RR 25-2020

Revenue Regulations No. 24-2020 implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured. RR 24-2020

Revenue Regulations No. 23-2020 implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended. ​RR 23-2020

Revenue Memorandum Circular No. 103-2020 prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA). ​RMC 103-2020

Revenue Memorandum Circular No. 107-2020 circularizes the Consolidated Price of Sugar at Millsite for the Month of July 2020. RMC 107-2020/annex

Revenue Regulations No. 21-2020 prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions. ​RR 21-2020 Annex A / Annex B / Annex C

Inventory and Inspection Report of Unserviceable Property. more

Revenue Regulations No. 15-2020 further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies. RR 15-2020

Taxpayers who are using the eFPS facility in the filing and payment of taxes are advised to disregard the penalties computed by the system and to pay only the basic tax due, subject to condition. advisory 

eDST System User-Taxpayers are allowed to use the "Constructive Stamping/Receipt System (CS/RS)" in their taxable documents, subject to conditions. advisory

Guidelines for the Management of COVID-19 Virus Under Community Quarantine in Luzon. memo

ADVISORY: Updated guidelines for management and referrals of suspected and confirmed COVID-19 cases and algorithm for triage of patients with possible COVID-19 infection in ports of entry (as of March 10, 2020). guidelines/algorithm chart

Invitation to submit offer to purchase absolutely forfeited properties. more

Tax Advisory on filing the applications for VAT refund claims. more

Email alert on phishing. memo/sample

All importers and others concerned are informed that the BIR does not issue tax clearance requiring taxpayers to pay 12% of the Philippines' tax official tax ratio of the total fund detected by the alleged "Ultra-Sensitive Scan report". more

Telephone numbers for queries on the Annual Income Tax Filing. more

Lists of Withholding Agents required to deduct either the 1% or 2% creditable withholding tax from their suppliers of goods and services are now available in this website. Notice 2/Notice 1/Lists

Unauthorized BIR TIN ID ASSISTANCE posted in Facebook and other online sites. advisory/babala 

Tax advisory to address the concern of taxpayers affected by the intermittent accessibility/availability of eFPS in filing return and payment of corresponding taxes due thereon. more

List of vacant positions in RR No. 9A-CaBaMiRo. list1 / list2 / list3 / list4

List of vacant positions in RR No. 6-Manila. list1 / list2 / list3 / list4