Advisories

Advisory on Systems Availability/Accessibility. more

Revenue Memorandum Circular No. 58-2021 circularizes RA No. 11521, titled "An Act Further Strengthening The Anti-Money Laundering Law, Amending For The Purpose Republic Act No. 9160, Otherwise Known As The ‘Anti-Money Laundering Act of 2001’, As Amended”. RMC 58-2021/Annex

Revenue Memorandum Circular No. 57-2021 circularizes RA No. 11523, titled "An Act Ensuring Philippine Financial Industry Resiliency Against the COVD-19 Pandemic". RMC 57-2021/Annex

Revenue Memorandum Circular No. 56-2021 circularizes the Implementing Rules and Regulations of Section 4 (NNN) of RA No. 11494 (Bayanihan to Recover as One Act). RMC 56-2021/Annex 

Advisory on the filing of amended Annual Income Tax Returns (AITR) for taxable period ending December 31, 2020.more

Revenue Memorandum Circular No. 55-2021 circularizes the Updated List of BIR Forms and their availability. ​RMC 55-2021/Annex A

Inventory of Absolutely Forfeited Real Properties eligible for negotiated sale. more

Revenue Memorandum Circular No. 54-2021 clarifies certain provisions of Revenue Regulations No. 34-2020. ​RMC 54-2021

Revenue Regulations No. 6-2021 prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011. ​RR 6-2021 / Annexes

Advisory on the filing of Annual Income Tax Returns for Calendar Year 2020. more

Revenue Memorandum Circular No. 50-2021 prescribes the guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for Taxable Years Ending July 31, 2020 to June 30, 2021.RMC 50-2021

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 Circular No. 52-2021 suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictions. RMC 52-2021

Revenue Regulations No. 5-2021 implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997. RR 5-2021

Revenue Regulations No. 4-2021 implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended. RR 4-2021

Revenue Regulations No. 3-2021 prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended.​ RR 3-2021

Revenue Regulations No. 2-2021 amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income.​ RR 2-2021

Advisory for mandated users of eBIRForms regarding payment of the Final Income Taxes Withheld. more

Revenue Regulations No. 1-2021 implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021). ​RR 1-2021

Tax Advisory on the filing of annual Income Tax return by individual taxpayers who are eFPS users. Advisory

Revenue Memorandum Circular No. 46-2021 clarifies the deadline of filing of Annual Income Tax Returns for Taxable Year Ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of Electronic Signature; and reiterates the availability of eAFS. ​RMC 46-2021

Revenue Memorandum Circular No. 43-2021 prescribes the revised guidelines on the use of Electronic Audited Financial Statements (eAFS) System. ​RMC 43-2021

Revenue Memorandum Circular No. 44-2021 amends RMC No. 76-2020 to include the submission of BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System. RMC 44-2021

Revenue Memorandum Circular No. 45-2021 extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations and filing of VAT refund with VAT Credit Audit Division (VCAD).​ RMC 45-2021

Revenue Memorandum Circular No. 37-2021 announces the availability of six (6) Tax Awareness/Educational Videos. RMC 37-2021

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

BIR streamlines the documentary requirements for VAT refund claims. more

Disposal of unserviceable properties. RR 14-Eastern Visayas/RR 14-Eastern Visayas/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

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 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

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

Telephone numbers for queries on the Annual Income Tax Returns Filing. 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

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