Advisories

Revenue Regulations No. 22-2020 amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. ​RR 22-2020/ Annex A

Revenue Memorandum Order No. 30-2020 amends RMO No. 16-2020 relative to the  allocation of the CY 2020 BIR Collection Goal by Implementing Office. RMO 30-2020/Annexes

Revenue Memorandum Circular No. 98-2020 clarifies the submission of BIR Form No. 1709 or the Related Party Transaction (RPT) Form and its attachments, as prescribed in Revenue Regulations No. 19-2020. RMC 98-2020

Advisory on electronic Audited Financial Statement (eAFS) Availability/Accessibility. more

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

Revenue Memorandum Circular No. 99-2020 circularizes Republic Act No. 11448, entitled “An Act of Expanding Access to Educational Services Through The Establishment and Administration of Transnational Higher Education, and Appropriating Funds Therefor". RMC 99-2020

Revenue Memorandum Circular No. 97-2020 prescribes the policy for the use of BIR Form No. 0605 for Excise Tax purposes. RMC 97-2020

Revenue Memorandum Circular No. 96-2020 reiterates the provisions of RMC No. 47-2020, as amended by RMC No. 59-2020, relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act). ​RMC 96-2020

Advisory on eFPS and eREG System Availability/Accessibility. more

Revenue Memorandum Order No. 29-2020 prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIR. ​RMO 29-2020

Revenue Memorandum Circular No. 94-2020 circularizes the Joint Memorandum Order No. 1-2020 prescribing the implementing guidelines for the collection and disbursement of Fuel Marking Fees pursuant to DOF-DBM-COA Permanent Committee Joint Circular 001.2018, and payment of Fuel Marking Fee using BIR Form No. 0623. ​RMC 94-2020/Annex B

Revenue Memorandum Circular No. 92-2020 further extends the deadline for business registration of those into digital transactions under RMC Nos. 60-2020 and 75-2020. RMC 92-2020

Inventory and Inspection Report of Unserviceable Property. more

Disposal of unserviceable properties. 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 Regulations No. 16-2020 further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency. ​RR 16-2020

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

Email Alert on Spoofing. more

Revenue Regulations No. 12-2020 amends Section 2 of RR No. 10-2020, as amended by RR No. 11-2020,  relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act). RR 12-2020

Revenue Regulations No. 11-2020 amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act). RR 11-2020

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

Workaround Procedures on the Application for Permit to Use (PTU) Cash Register Machine (CRM), Point-of-Sale (POS) Machine, Sales Receipting System Software, and other Sales Machines, including Special Purpose Machine (SPM), during temporary unavailability or inaccessibility of electronic Accreditation and Registration (eAccReg) System. more/Annex A/ Annex B/ Annex C-1/ Annex C-2/Annex C-3/Annex C-4/Annex C-5/Annex D

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