TRAIN
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. 1-2019 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. more
Revenue Memorandum Order No. 9-2019 prescribes the CY 2019 BIR Collection Goal Allocation, by implementing office. more
Revenue Memorandum Order No. 8-2019 provides policies, guidelines and procedures in the certification of Electronic Tax Return Filing and/or Payment Solutions. more
Revenue Memorandum Order No. 7-2019 updates the BIR Operational Key Performance Indicators for CY 2019. more
Revenue Memorandum Order No. 3-2019 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 Republic Act No. 10963, TRAIN Law. more
Revenue Memorandum Circular No. 24-2019 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). more
Revenue Memorandum Circular No. 23-2019 circularizes the Consolidated Price of Sugar at Millsite for the month of December 2018. more
Revenue Memorandum Circular No. 22-2019 notifies the loss of several Apprehension Slips - BIR Form No. 0423. more
Advisories
Advisory on eReg System unavailability/inaccessibility. more
Revised schedules of zonal values of real properties. City of Dapitan/Lagawe, Ifugao/City of Manila/Dumaguete City/Koronadal City/Surigao City/Tandag City/Lipa City/San Jose, Occidental Mindoro/Batangas City/Mandaue City/Calapan City, Oriental Mindoro/Talisay City, Cebu/Cebu City North/Butuan City/Angeles City, North Pampanga/Pasig City/Bacoor City, West Cavite
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
Advisory on eAccReg and eSales Systems availability/accessiblity. more
Tax Advisory on the extension of deadline in the submission of Alphalist. more
Alphalist Data Entry and Validation Module has already been revised under Version 6.1 and can now be downloaded from the BIR website. more
Advisory on eAccReg and eSales Systems unavailability/inaccessibility. more
Disposal of unserviceable properties. RR 11-Iloilo/RR 8-Makati/National Office
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
The 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/Lists
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 the availability of eBIRForms Package Version 6.4. 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
The BIR has conducted its 2019 Tax Campaign Kick-off on February 1, 2019 at the PICC. more
Commissioner Caesar R. Dulay, together with DOF officials, participated in the Survey Team Forum conducted by the Korea International Cooperation Agency (KOICA) on January 22 to 25, 2019 for the BIR's eInvoicing and eSales Reporting System Project. Part 1/Part 2
Starting January 1, 2019, the sale of drugs and medicines prescribed for the treatment and/or prevention of diabetes, high cholesterol and hypertension is exempt from the 12% VAT.more
BIR RR4 filed 5 criminal cases (3 for willful failure to remit taxes withheld; and 2 for unlawful pursuit of business). more
Cuencos of Cebu in tax evasion raps for using fake electronic Certificates Authorizing Registration to transfer title over four real properties. more
Spouses caught in possession of cigarettes without the requisite internal revenue stamps and of counterfeit stamps are charged for non-payment of Excise Taxes. more
BIR Pampanga sues delinquent taxpayers for willful failure to pay taxes. more
BIR Caloocan City sues three delinquent taxpayers for willful to pay taxes. 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
