TRAIN
Availability of the newly-revised BIR Form No. 1702-MX January 2018 (ENCS). RMC 41-2019
Rules and regulations implementing the imposition of Excise Tax on Non-Essential Services pursuant to the TRAIN Law. RR 2-2019
Availability of the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts] January 2018 (ENCS). RMC 37-2019
Clarification on the treatment and reporting requirements on Input Tax as of December 31, 2018 on VAT exempt medicines pursuant to the TRAIN Law. RMC 34-2019
Enhanced BIR Registration Forms due to the implementation of the TRAIN Law. RMC 27-2019
Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return (ITR). RMC 24-2019
Further amends certain provisions of RR No. 2-98, as amended by RR No. 11-2018 which implemented the provisions of RA No. 10963 (TRAIN Law) relative to some changes in the rate of Creditable Withholding Tax on certain income payments. RR 1-2019
Prescribes the new BIR Form No. 1701A - Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction (OSD) as mode of deductions or who opted to avail of the 8% flat Income Tax rate) January 2018 version. RMC 17-2019
Modification of Alphanumeric Tax Code (ATC) for Compensation Income under TRAIN Law and for Withholding Taxes. RMO 5-2019
Creation of Alphanumeric Tax Code (ATC) for selected Excise Taxes on Exports paid through Payment Forms (BIR Form No. 0605). RMO 4-2019
Creation and dropping of Alphanumeric Tax Code (ATC) on Microfinance Non-Government Organization (NGOs) and Documentary Stamp Tax (DST) in BIR Form No. 2000-OT under TRAIN Law. RMO 3-2019
List of VAT-Exempt Diabetes, High Cholesterol and Hypertension Drugs pursuant to Joint Administrative Order No. 2-2018. RMC 4-2019/Diabetes/High Cholesterol/Hypertension
Implementing guidelines on the VAT Exemption of the sale of drugs prescribed for diabetes, high cholesterol and hypertension under NIRC of 1997, as amended by RA No. 10963 (TRAIN Law). RR 26-2018
Amendments to certain provisions of RR No. 13-2018 to implement the 90-Day Processing of claim for VAT refund under Section 112 ( C ) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law). RR 26-2018
Regulations implementing VAT exemption on the sale of drugs and medicines prescribed for diabetes, high cholesterol and hypertension provided under the TRAIN Law. RR 25-2018
Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law). RR 24-2018
Tax advisory pertaining to RMC No. 96-2018 on the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law). more
Clarification on the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law). RMC 96-2018
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
Excise taxpayers who will be paying Excise Tax on invasive cosmetic procedures shall use BIR Form No. 0605 (Payment Form). Advisory
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
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
New Issuances
Revenue Regulations No. 5-2019 implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016). more
Revenue Regulations No. 4-2019 implements the rules and regulations of Tax Amnesty Act, providing for the guidelines on the processing of Tax Amnesty Application on Tax Delinquencies. more
Revenue Regulations No. 3-2019 prescribes the use of the Electronic Certificate Authorizing Registration (eCAR) System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code. more
Revenue Regulations No. 2-2019 prescribes the rules and regulations implementing the imposition of Excise Tax on Non-Essential Services pursuant to the TRAIN Law. more
Revenue Memorandum Order No. 14-2019 establishes the BIR Merit Promotion Plan. more
Revenue Memorandum Order No. 13-2019 amends RMO No. 3-2009 on the Composition of the National Office Review Board. more
Revenue Memorandum Circular No. 46-2019 prescribes the guidelines in the filing of Income Tax Returns for TY 2018 and payment of Income Tax. RMC/Annex
Revenue Memorandum Circular No. 45-2019 publishes the full text of EO No. 77 entitled "Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel". more
Revenue Memorandum Circular No. 44-2019 establishes the BIR Service Delivery Strategies. more
Revenue Memorandum Circular No. 43-2019 circularizes the Consolidated Price of Sugar at the Millsite for the month of February 2019. more
Revenue Memorandum Circular No. 42-2019 mandates re-application for registration of Cash Register Machine (CRM), Point-of-Sales (POS) Machines, Special Purpose Machines and other sales machines or software with Permits to Use (PTUs) issued for the month of January 2019. more
Advisories
Guidelines in the Filing of Income Tax Returns for TY 2018 and Payment of Income Tax. RMC/Annex
Advisory on intermittent/unavailability of BPI's Online and Over-the-Counter tax payment facilities from April 10 to 15, 2019. more
Telephone numbers for queries on the Annual Income Tax Filing. more
Advisory on the unavailability of Express Online Facility of BPI for Individual Taxpayers enrolled in eFPS. more
Advisory on Systems accessibility/availability. more
Advisories for all Authorized Agent Banks to accept certain tax returns/payments of internal revenue taxes incase of unavailability of the eFPS. BB 2019-06/ BB 2019-05/ BB 2019-04
Disposal of unserviceable properties. RDO 89-Ormoc City/RDO 90-Southern Leyte/RR 14-Eastern Visayas Region/RR 11-Iloilo/RR 8-Makati/National Office
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 2/Notice 1/Lists
Proposed Revenue Regulations providing guidelines on the processing of Tax Amnesty application on Delinquencies. Proposed RR
Advisory on the availability of e-mail channel to receive queries/clarifications on the Tax Amnesty Act. more
Advisory on eAccReg and eSales availability. more
Revised schedules of zonal values of real properties. General Santos City/Eastern Samar/Cagayan De Oro City/Province of Leyte/Victorias City, Negros Occidental
Advisory on the availability/accessibility of several BIR Systems. more
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
Alphalist Data Entry and Validation Module has already been revised under Version 6.1 and can now be downloaded from the BIR website. more
Unauthorized BIR TIN ID ASSISTANCE posted in Facebook and other online sites. advisory/babala
Authorized official to sign the eCAR in the absence of RDO and ARDO. more
Advisory on the One-Step Business Registration. more
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 authorized BIR facilities for Electronic Tax Filing and Payment. memo2/memo1
Advisory on verification of authenticity of tax clearance being issued by the BIR. 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 Robocalling and Phishing. more
Email alert on phishing. memo/sample
News
BIR Regional Offices have filed criminal charges on April 11, 2019 against erring taxpayers under the Run After Tax Evaders (RATE) Program. Part 1/Part 2
BIR officials campaign for the early filing of Income Tax Returns. Part 1/Part 2
Commissioner Caesar R. Dulay, together with the Deputy Commissioners, spearheaded the conduct of the 2019 BIR National Tax Campaign Kick-off on February 1, 2019 at the Philippine International Convention Center in Pasay City with this year’s theme “Para Sa Inyo, Maging Tapat Tayo - Serbisyong Tapat, Buwis na Sapat.” more
BIR CaBaMiRo files charges vs. 2 delinquent taxpayers for willful failure to file and/or pay tax returns. more
BIR Eastern Visayas Region uncovers cigarettes with fake internal revenue stamps, charges Tacloban Businessman for non-payment of Excise Taxes. more
BIR-TMAP MOA signed for Makati & QC Tax Assistance Centers. more
Tax evasion raps filed against Q.C Steel Detailing Company for willful failure to electronically pay withholding taxes. more
BIR Quezon City files charges to 9 delinquent taxpayers for willful failure to pay taxes. more
BIR conducting enforcement activities on Sales Declarations. 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
![Tax Reform for Acceleration & Inclusion [TRAIN] (per Republic Act No. 10963).](/images/bir_images/train.jpg)
