![Tax Reform for Acceleration & Inclusion [TRAIN] (per Republic Act No. 10963).](/images/bir_images/train.jpg)
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 on Unserviceable Property. more
Disposal of unserviceable properties. RR No. 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. 9-LaQueMar/RR -Makati/RDO No. 86-Borongan City/RDO No. 88-Tacloban City/RR No. 14-Eastern Visayas/RR No. 8-Makati City/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/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 accessiblity/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