Advisories

Revenue Memorandum Circular No. 36-2021 prescribes the guidelines for the shift from final to a creditable system on the VAT withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including GOCCs. RMC 36-2021

Revenue Memorandum Circular No. 33-2021 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8. RMC 33-2021

Revenue Memorandum Circular No. 34-2021 prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS). RMC 34-2021/BIR Form 2200-A/BIR Form 2200-T

Revenue Memorandum Circular No. 35-2021 prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS). RMC 35-2021/BIR Form 1601-FQ/Guide

Revenue Memorandum Circular No. 28-2021 prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS). RMC 28-2021/BIR Form 2200-P

Revenue Memorandum Circular No. 27-2021 prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS). RMC 27-2021/BIR Form 2200-AN/Guide

Revenue Memorandum Circular No. 32-2021 prescribes the mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus. RMC 32-2021/Annexes

Revenue Memorandum Circular No. 31-2021 circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs). RMC 31-2021/List

Revenue Memorandum Circular No. 30-2021 circularizes the full text of House Resolution No. 1538, titled “A Resolution congratulating and commending the Bureau of Internal Revenue (BIR) under the leadership of Commissioner Caesar R. Dulay and the entire Economic Team of His Excellency, President Rodrigo Duterte, for achieving an all-time High of 15.14% over its tax collection target for the Fiscal Year 2020, thereby providing the much-needed fiscal boost at these crucial times when the Philippines strives to recover from the economic devastation caused by the COVID-19 Global pandemic.” RMC 30-2021/HR 1538

Revenue Memorandum Order No. 11-2021 modifies BIR Form No. 0044 (Request for System Access / Access Revocation). RMO 11-2021/BIR Form 0044

Revenue Memorandum Circular No. 29-2021 provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates. ​RMC 29-2021/Annex

Revenue Memorandum Circular No. 26-2021 extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to RR No. 24-2021. ​RMC 26-2021

Revenue Memorandum Circular No. 25-2021 circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng Pilipinas. RMC 25-2021/Annex 

Revenue Memorandum Circular No. 24-2021 circularizes the nationwide implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) through the Bureau’s official electronic-mail address. RMC 24-2021/Annex

An Infographics on the Filing of Tax Returns and Payment of Taxes containing links to the BIR's electronic filing and payment facilities, including the eAFS and the BIR Forms, is available at the "Downloadables - Information Materials" section. infographics

Revenue Memorandum Order No. 9-2021 prescribes the simplified guidelines and procedures on the use of Computerized Accounting System, Computerized Books of Accounts, and/or its Components, including Electronic Storage System, Middleware and other similar systems. RMO 9-2021/Annexes

Revenue Memorandum Order No. 10-2021 prescribes the consolidated standard Success Indicators for the Regional Office Divisions. ​RMO 10-2021/Annexes

Revenue Memorandum Circular No. 23-2021 prescribes the CY 2021 BIR Priority Programs and Projects. RMC 23-2021

Revenue Memorandum Circular No. 22-2021 prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020. ​RMC 22-2021

Revenue Memorandum Circular No. 21-2021 circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law). RMC 21-2021/Annex

Revenue Memorandum Order No. 8-2021 provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation Board. RMO 8-2021

Rollout of eAppointment System in Revenue District Offices. more

Revenue Memorandum Circular No. 20-2021 circularizes the full text of RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes). RMC 20-2021/RA 11494

Revenue Memorandum Circular No. 19-2021 publishes the revised One-Page FOI Manual. RMC 19-2021/Annex 

Advisory on the availability of Job Aid and Software Patch for the inclusion of certain Alphanumeric Tax Codes (ATCs) in the BIR Alphalist Data Entry Program Version 7.0. more

BIR streamlines the documentary requirements for VAT refund claims. more

Revenue Memorandum Circular No. 18-2021 clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters. ​RMC 18-2021

Revenue Memorandum Order No. 7-2021 allocates the CY 2021 BIR collection goal by implementing office. RMO 7-2021/Annexes

Revenue Memorandum Circular No. 17-2021 extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F). ​RMC 17-2021

Disposal of unserviceable properties. RR 8B-South NCR/RR 12-Bacolod City/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. 16-2021 prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020. ​RMC 16-2021/Annex A / Annex B

Tax Advisory re: submission of documentary requirements for the processing of erroneously paid VAT on imported drugs prescribed for diabetes, high cholesterol and hypertension. Advisory

Revenue Memorandum Circular No. 15-2021 announces the availability of Central Business Portal. RMC 15-2021/Annex A/Annex B/Annex C

Revenue Memorandum Circular No. 14-2021 clarifies the effectivity date of RMO No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amended. RMC 14-2021

Revenue Memorandum Circular No. 13-2021 announces the availability of the BIR Mobile Taxpayer Identification Number Verifier Application. RMC 13-2021/Annex

Advisory to Taxpayers under the BIR Large Taxpayers Service and RR Nos. 8A-Makati and 8B-South NCR re: inaccessibility of IRIS-Taxpayer Registration System. Advisory

Revenue Memorandum Order No. 6-2021 prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467. RMO 6-2021

Availability of the Revenue Collection Performance Dashboard. more

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. 1-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2020. RMC 1-2021/Annex A

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

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

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

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 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 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

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