TRAIN
Regulations implementing Section 249 (Interest) of the National Internal Revenue Code (NIRC) of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law). RR 21-2018
Amendments to certain portion of RMO 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certification on the Existence of Outstanding Tax Liabilities of Taxpayers. RMO 42-2018
Modification of Alphanumeric Tax Code (ATC) for petroleum products under the TRAIN Law. RMO 41-2018
Creation, modification and dropping of ATC of selected revenue source under the TRAIN Law. RMO 38-2018
Implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of TRAIN Law. RR No. 20-2018
Creation of ATC for petroleum products under the TRAIN Law. RMO 31-2018
Creation of ATC for selected Excise Taxes under the TRAIN Law. RMO 29-2018
Creation and modification of ATC for Individual Income Tax under the TRAIN Law. RMO 28-2018
Clarification on the requirements on the withdrawal from the bank deposit account/s of a deceased/joint depositor without the required electronic Certifcate Authorizing Registration. RMC 62-2018
Excise taxpayers who will be paying Excise Tax on invasive cosmetic procedures shall use BIR Form No. 0605 (Payment Form). Advisory
BIR Form No. 1701Q has been revised and is already available for manual use. more
The Quarterly Alphabetical List of Payees (QAP) that shall accompany BIR Form Nos. 1601-EQ and 1601-FQ shall be submitted either through esubmission@bir.gov.ph or through the dedicated e-mail account of the RDO. more
Advisory on the automatic registration of BIR Form Types 1601-EQ, 0619-E, 1601-FQ, 0619-F and 2551-Q. more
The amount to be indicated in the BIR Forms 1601-EQ and 1601-FQ shall be the total amount of taxes withheld for the calendar quarter. more
Instructions for taxpayers subject to Percentage Tax and those required to withhold other Percentage Taxes and VAT, including VAT on government money payments and payments to non-residents. advisory1/advisory2
All National Government Agencies shall use BIR Form No. 0605 in the filing and remittance of creditable and final withholding taxes thru the Electronic Filing and Payment System. more
Withholding Agents shall remit their creditable and final withholding taxes for the first two (2) months of every quarter using BIR Fom No. 0605 and indicating MC 200 for the ATC and WE or WF for the tax type, whichever is applicable. more
Taxes withheld within the first two (2) months and on the 3rd month of every taxable quarter shall be remitted thru BIR Form 0605 and BIR Form 1601EQ, respectively. more
All employees of Regional Headquarters and Regional Operating Headquarters of multinational companies; offshore banking units; and petroleum service contractors and subcontractors enjoying preferential tax treatment prior to 2018 are now subject to regular Income Tax rates. more
Transitory guidelines relative to the implementation of TRAIN Law governing Excise Tax on petroleum products, automobiles and sweetened beverages, pending the issuance of the Implementing Rules and Regulations. OM2018-01-03/Annex A/Annex B1/Annex B2/Annex B3/Annex C1/Annex C2/Annex C3/Annex D
Proposed Revenue Regulations on the Tax Reform for Acceleration and Inclusion (TRAIN) Act. Proposed RR-Cosmetic Procedures
Advisory on dedicated e-mail account for attachment to Excise Tax Return BIR Form No. 2200-S (for sweetened beverages) and BIR Form No. 1620-XC (for cosmetic procedures). Advisory
Transition procedures in the filing of tax returns affected by the revised tax rates pursuant to the TRAIN Act. RMC 2-2018/RMC 3-2018/RMC 4-2018
Taxpayers subject to Excise Tax and using eFPS are mandated to e-file and e-pay the corresponding Excise Taxes due on removals, effective January 1, 2018. more
New Issuances
Revenue Regulations No. 22-2018 further amends Section 10 of Revenue Regulations (RR) No. 10-2010, as last amended by RR No. 10-2018, relative to "Notice to Taxpayers". more
Revenue Regulations No. 21-2018 provides regulations implementing Section 249 (Interest) of the National Internal Revenue Code (NIRC) of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law). more
Revenue Memorandum Order No. 46-2018 prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398. more
Revenue Memorandum Order No. 45-2018 directs the submission of Freedom of Information (FOI) Reports in the BIR. more
Revenue Memorandum Order No. 44-2018 prescribes the guidelines and procedures in the acceptance of delivered goods and services in the BIR. more
Revenue Memorandum Circular No. 89-2018 notifies the loss of four (4) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet. more
Revenue Memorandum Circular No. 88-2018 circularizes the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS). more
Revenue Memorandum Circular No. 87-2018 publishes the full text of RA No. 10295, entitled "An Act Renewing For Another Twenty-Five (25) Years The Franchise Granted To Republic Broadcasting System, Inc., Presently Known As GMA Network, Inc., Amending For The Purpose Republic Act No. 7252, Entitled "An Act Granting The Republic Broadcasting System, Inc. A Franchise To Construct, Install, Operate And Maintain Radio And Television Broadcasting Stations In The Philippines". more
Advisories
The eSales System will be unavailable from October 19, 2018 at 5:00 PM up to October 20, 2018 at 8:00 AM due to systems maintenance. more
The Lists of Withholding Agents required to deduct either the 1% of 2% creditable withholding tax from their suppliers of goods and services are now available in this website. Notice/Lists
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
Advisory on the Electronic Filing And Payment System (eFPS) intermittent accessibility/availability. more
Disposal of unserviceable properties through transfer without cost to another government agency. RR 8-Makati/Nat'l Office
All concerned taxpayers are advised that the implementation of RR No. 18-2018 relative to Tax Clearance shall take effect on August 22, 2018. advisory2/advisory1
Revised schedule of zonal values of real properties. City of Pasay/Cities and Municipalities within Province of Nueva Ejica/City of Baguio/Province of Sta. Maria Bulacan/Province of Benguet/Cities of Valencia & Malaybalay/Parañaque/City of Manila/Province of Aurora/Province Ilocos/Las Piñas/Puerto Princesa/Manila/Davao Oriental/Laguna
eFPS taxpayers are advised not to file BIR Form No. 0605 if there is no remittance to be made and no penalties shall be imposed for it. advisory
BIR Form Nos. 1601EQ and 1601FQ in eFPS are now available/accessible as of 8:00AM of August 1, 2018. more
All ITS and eTIS users can now use ITS Registration System to generate TINs with branch code following the prescribed procedures. more
eTIS has been inaccessible since yesterday, July 3, 2018 due to technical problems at DICT Data Center. more
eFPS users who have encountered technical problems in the filing of their BIR Form Nos. 1601EQ and 1601FQ last April 26 and May 3, 2018 are advised to re-file and/or amend their said tax returns. more
The eREG System technical issues have already been resolved, eREG users can resume on-line TIN application. more
The Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded) [BIR Form No. 1061-EQ] and Quarterly Remittance Return of Final Income Taxes Withheld (BIR Form No. 1601-FQ) are now available for use in the eFPS facility. more
Advisory on authorized BIR facilities for Electronic Tax Filing and Payment. memo2/memo1
Certified true copy of Certificate of Incorporation of the Non-Resident Foreign Corporation buyers of services must be submitted to the BIR on or before April 30, 2018 for the processing of VAT refund applications. more
Advisory on availability/accessibility of eBIRForms Sytem to eFPS taxpayers. more
Advisory on BIR email spoofing. more
Advisory on the availability of eBIRForms Package Version 6.4. more
BIR will no longer accept applications for the Importer's Clearance Certificates and Brokers Clearance Certificate (ICC/BCC) effective March 1, 2018. Advisory/Department Order No. 11-2018
Advisory on verification of authenticity of tax clearance being issued by the BIR. more
Advisory on Robocalling and Phishing. more
Advisory on application for VAT Zero Rate. more
Advisory on the unavailability/inaccessibility of DBP credit card tax payment facility. more
Advisory on the availability of software patch for the inclusion of RDO 127-LTDO, Davao in the BIR Alphalist and RELIEF Data Entry Program. more
Freedom of Information Manual of the Bureau of Internal Revenue. RMC 75-2017/FOI Manual/E.O. No. 2/Request Form
Newly-revised schedule of zonal values for the period January to August 2017. more
New telephone lines for tax queries. 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
Reminder to all Taxpayers mandated to file and pay electronically. more
Advisory on unauthorized BIR TIN ID ASSISTANCE posted in Facebook. more
Advisory on validation of authenticity of issued Tax Clearances for bidding purposes. more
Philippines makes doing business easier. banner / old vs new procedures / simplified steps
News
BIR Regional and district offices conducted tax enforcement activities, one of which involved the temporary closure of a famous Biscotso Maker in Ilocos Norte. Part 1/Part 2
Revenue officials and employees, led by Commissioner Caesar R. Dulay and the Deputy Commissioners, celebrated the 114th BIR Founding Anniversary on August 1 to 2, 2018. more
BIR hits trillion mark with double digit collection growth for the first 8 months of the year. more
Dasmariñas, Cavite apartment owners charged with unlawful pursuit of business. more
BIR sues nine more delinquent Manila taxpayers for willful failure to pay long overdue taxes. more
BIR Quezon City charges trading company with tax evasion for willful failure to electronically pay taxes. more
Programs
Quality Management System (QMS): Revenue Region No. 7-Quezon City and its nine (9) Revenue District Offices again passed the ISO re-certification audit that took place on September 11 to 15, 2017. more
Electronic Tax Information System (eTIS): The Case Management System (CMS) module of the Electronic Tax Information System (eTIS-1) was rolled out in all eTIS-1 pilot sites on June 18, 2015. more
Run After Tax Evaders (RATE) Program: Background /Article / Status / FAQs
Oplan Kandado: Suspension of business operations and temporary closure of non-compliant taxpayers. more
Tax Compliance Verification Drive: Issuance of Reminder Letter to all business establishments during tax mapping operations. Letter-front / Letter-back
BIR Personnel Integrity Program: Updates on Presidential Directives on Integrity Development Action Plan. more
