TRAIN
Revenue Regulations No. 18-2020 implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases. RR 18-2020
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. 1-2020 amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018. RR 1-2020
Revenue Memorandum Circular No. 13-2020 circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 Version. RMC 13-2020
Revenue Memorandum Circular No. 12-2020 circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS). RMC 12-2020
Revenue Memorandum Circular No. 10-2020 suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allowing their use subject to compliance requirement. RMC 10-2020
Revenue Memorandum Circular No. 3-2020 circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS). RMC 3-2020
Revenue Memorandum Order No. 33-2020 creates Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 33-2020
Revenue Memorandum Order No. 32-2020 creates and modifies Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No.2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law). RMO 32-2020
New Issuances
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. more/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.more
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. more
Revenue Regulations No. 31-2020 further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents. more
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. more
Revenue Memorandum Circular No. 35-2021 prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS). more/BIR Form 1601-FQ/Guide
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). more/BIR Form 2200-A/BIR Form 2200-T
Revenue Memorandum Circular No. 33-2021 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8. more
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. more/Annexes
Revenue Memorandum Circular No. 31-2021 circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs).more/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.” more/HR 1538
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. more/Annex
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). more/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). more/BIR Form 2200-AN/Guide
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. more
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. more/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. more/Annex
Revenue Memorandum Circular No. 23-2021 prescribes the CY 2021 BIR Priority Programs and Projects. more
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. more
Revenue Memorandum Circular No. 21-2021 circularizes the Joint Circular (JC) No. 001.2021 prescribing the lmplementing Guidelines for Field Testing Under the Fuel Marking Program Pursuant to Republic Act (RA) No. ro953, Otherwise Known as the Tax Reform for Acceleration and lnclusion (TRAIN) Law. more/Annex
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). more/RA 11494
Revenue Memorandum Circular No. 19-2021 publishes the revised One-Page FOI Manual. more/Annex
Revenue Memorandum Circular No. 18-2021 clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters. more
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). more
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. more/ Annex A/ Annex B
Revenue Memorandum Circular No. 15-2021 announces the availability of Central Business Portal. more/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. more
Revenue Memorandum Circular No. 13-2021 announces the availability of the BIR Mobile Taxpayer Identification Number Verifier Application. more/Annex
Revenue Memorandum Circular No. 12-2021 circularizes the consolidated Price of Sugar at Millsite for the Month of December 2020. more/Annex
Revenue Memorandum Circular No. 11-2021 notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official Receipt. more
Revenue Memorandum Circular No. 10-2021 publishes the full text of the Memorandum of Agreement between the BIR and the Civil Aviation Authority of the Philippines. more/MOA/MOA Annex/ Annex A
Revenue Memorandum Circular No. 9-2021 circularizes Administrative Order No. 23 titled “Eliminating Overregulation to Promote Efficiency of Government Processes”. more/AO 23
Revenue Memorandum Circular No. 8-2021 circularizes Republic Act No. 11467, titled “An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes”. more/Veto/RA 11467
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. more/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). more/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. more/ 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. more / Annex A
Revenue Memorandum Circular No. 3-2021 published the updated list of FOI Receiving Officers and one-page FOI Manual. more/Annex 1-NO/ Annex 1-RR /Annex 2
Revenue Memorandum Circular No. 2-2021 prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers. more
Revenue Memorandum Circular No. 1-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2020. more/Annex A
Revenue Memorandum Circular No. 140-2020 notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip. more
Revenue Memorandum Circular No. 139-2020 prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008. more
Revenue Memorandum Circular No. 138-2020 clarifies Revenue Regulations No. 25-2020 on the availment of NOLCO for taxpayers adopting fiscal year. more
Revenue Memorandum Circular No. 111-2020 clarifies certain issues relative to the Voluntary Assessment and Payment Program pursuant to Revenue Regulations No. 21-2020. more
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. more /Annex A/ Annex B
Revenue Memorandum Order No. 11-2021 modifies BIR Form No. 0044 (Request for System Access / Access Revocation). more/BIR Form 0044
Revenue Memorandum Order No. 10-2021 prescribes the consolidated standard Success Indicators for the Regional Office Divisions. more/Annexes
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. more/Annexes
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. more
Revenue Memorandum Order No. 7-2021 allocates the CY 2021 BIR collection goal by implementing office. more/Annexes
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. more
Revenue Memorandum Order No. 5-2021 amends certain provisions of RMO No. 18-2020 relative to application to participate in virtual learning and development programs. RMO 5-2021
Revenue Memorandum Order (RMO) No. 4-2021 consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011. RMO 4-2021/Attachments
Revenue Memorandum Order No. 3-2021 prescribes the procedures in the implementation of the Biometrics Time and Attendance System (BTAS) in the National Office, amending RMO No. 26-2012. RMO 3-2021/Annexes
Revenue Memorandum Order No. 2-2021 streamlines the reportorial requirements of the Collection Service. more/Annex A/ Annex B
Revenue Memorandum Order No. 1-2021 prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assessment Divisions in the Regional Offices. RMO 1-2021
Revenue Memorandum Order No. 48-2020 prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based Bonus. more
Revenue Memorandum Order No. 47-2020 consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal Group. more | Annexes
Revenue Memorandum Order No. 46-2020 prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended.more/ Form 0901-TS/Form 0901-TS Nov/Certificate of Entitlement
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
News
BIR regional and district offices continue to conduct various tax enforcement activities to monitor taxpayers' compliance with the requirements of the tax laws. more
BIR has released its maiden issue of DX Updates (Monthly Newsletter of the BIR Digital Transformation). more
House of Representatives Commends BIR Commissioner Dulay & DOF Sec Dominquez for Sterling Performance for FY 2020/BIR all-time high excess in collection over target of 15.14% despite pandemic recognized. more
BIR Makati files 9 criminal complaints against 8 corporations for willful failure to pay taxes. more
BIR sues unregistered Pampanga-based cigarette manufacturer for various violations. more
Last batch of IRIS modules now operational. more
BIR offices pass ISO Third-Party Audit amid pandemic. more
BIR extends deadline for availment of VAPP. more
Deadline for availment of Tax Amnesty on Delinquencies further extended. more
BIR issues regulations to implement the tax provisions of 'Bayanihan 2'. more
BIR provides eAppointment for taxpayers. 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
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)
