Advisories

Revenue Memorandum Circular No. 8-2021 circularizes Republic Act No. 11467, titled “An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes”.​ RMC 8-2021/Veto/RA 11467

Revenue Memorandum Circular No. 9-2021 circularizes Administrative Order No. 23 titled “Eliminating Overregulation to Promote Efficiency of Government Processes”. ​RMC 9-2021/AO 23

Notice of Sale of Acquired/Forfeited Assets of the BIR on January 29, 2021 (9:00 AM). ​Notice/Guidelines

Revenue Memorandum Order No. 5-2021 amends certain provisions of RMO No. 18-2020 relative to application to participate in virtual learning and development programs. ​RMO 5-2021

Revenue Memorandum Circular No. 7-2021 announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids. ​RMC 7-2021/Annex A /Annex B / Annex C

Revenue Memorandum Circular No. 6-2021 prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS). ​RMC 6-2021/Annex A / Guidelines

Revenue Memorandum Circular No. 5-2021 provides the simplified policies on the application for registration of Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems. ​RMC 5-2021/ Annexes

Revenue Memorandum Circular No. 4-2021 prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes. ​RMC 4-2021 / Annex A

Revenue Memorandum Circular No. 3-2021 published the updated list of FOI Receiving Officers and one-page FOI Manual. ​RMC 3-2021/Annex 1-NO/ Annex 1-RR /Annex 2

Revenue Memorandum Circular No. 2-2021 prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers. ​RMC 2-2021

Revenue Memorandum Order (RMO) No. 4-2021 consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011. RMO 4-2021/Attachments

Revenue Memorandum Order No. 3-2021 prescribes the procedures in the implementation of the Biometrics Time and Attendance System (BTAS) in the National Office, amending RMO No. 26-2012. RMO 3-2021/Annexes

Revenue Memorandum Order No. 2-2021 streamlines the reportorial requirements of the Collection Service. RMO 2-2021/Annex A/Annex B

Revenue Memorandum Circular No. 1-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2020. RMC 1-2021/Annex A

Revenue Memorandum Order No. 1-2021 prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assessment Divisions in the Regional Offices. RMO 1-2021

Advisory on Systems Accessibility/Availability. more

Revenue Regulations No. 34-2020 prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010. RR 34-2020/BIR Form 1709

Revenue Regulations No. 33-2020 amends Revenue Regulations No. 21-2020 relative to the Voluntary Assessment and Payment Program for taxable year 2018 under certain conditions. RR 33-2020

Revenue Regulations No. 32-2020 further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020

Revenue Memorandum Circular No. 140-2020 notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip. ​RMC 140-2020

Revenue Memorandum Order No. 48-2020 prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based Bonus. RMO 48-2020

Revenue Memorandum Order No. 47-2020 consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal Group. Full Text | Annexes

Revenue Memorandum Order No. 46-2020 prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended. ​RMO 46-2020/BIR Form 0901-TS/BIR Form 0901-TS Nov/Certificate of Entitlement

Revenue Memorandum Circular  No. 139-2020 prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008. ​RMC 139-2020

Revenue Memorandum Circular No. 138-2020 clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year. ​RMC 138-2020

Revenue Memorandum Circular No. 137-2020 notifies the missing triplicate copy from one (1) unused/unissued set of BIR Form No. 0423 – Apprehension Slip. ​RMC 137-2020

Revenue Regulations No. 31-2020 further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents. more

Disposal of unserviceable properties. National Office/RR 14-Eastern Visayas/RR 9B-LaQueMar/RR 17-Butuan / RR 12-Bacolod City/RR No. 10-Legazpi City/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. 127-2020 suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020. ​RMC 127-2020

Revised schedule of zonal values of real properties. RDO 83-Talisay City/RDO 84-Tagbilaran City/RDO 100-Ozamiz City/RDO 97-Gingoog City/RDO 101-Iligan City

Advisory on BIR Email Spoofing. more

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

BIR Public Advisory on Surety Bond Scam. ​more

BIR eAppointment is now available for taxpayers who want to schedule an online/virtual meeting with revenue officials/personnel under the Large Taxpayers Service and other pilot regional/district offices. 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. 119-2020 notifies the loss of five (5) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt. RMC 119-2020

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. 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. 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

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

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 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