TRAIN
Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018. RR 1-2020
Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018. RR 8-2019
Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018. RR 8-2019
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 of 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 No. 27-2019
"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
New Issuances
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. 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. more
Revenue Memorandum Circular No. 67-2020 circularizes Republic Act No. 11439 entitled “An Act Providing for the Regulation and Organization of Islamic Banks”. more
Revenue Memorandum Circular No. 66-2020 circularizes Republic Act No. 11364 entitled “An Act Reorganizing and Strengthening the Cooperative Development Authority, Repealing for the Purpose Republic Act No. 6939, Creating the Cooperative Development Authority”. more
Revenue Memorandum Circular No. 65-2020 circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "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 RA No. 8424 as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes". more
Revenue Memorandum Circular No. 64-2020 circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations. more/Annex
Revenue Memorandum Circular No. 63-2020 publishes the Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2020 under EO No. 80, s. 2012 and EO No. 201, s. 2016. more/MC 2020-1
Revenue Memorandum Circular No. 62-2020 publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of Health. more/list
Revenue Memorandum Circular No. 61-2020 further extends the deadline for availment of Tax Amnesty on Delinquencies under RR No. 4-2019, as amended by RR No. 5-2020 in relation with RMC No. 33-2020, RMC No. 38-2020 and RR No. 11-2020. more
Revenue Memorandum Circular No. 60-2020 notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR. more
Revenue Memorandum Circular No. 59-2020 amends the provisions of RMC No. 47-2020 relative to the temporary measures adopted by taxpayers on the receipting/invoicing requirements pursuant to RA No. 11469 (Bayanihan to Heal as One Act). more
Revenue Memorandum Order No. 20-2020 creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351. more
Revenue Memorandum Order No. 19-2020 consolidates the policies and procedures governing the grant of Study Leave for BIR personnel. RMO 19-2020/annexes
Revenue Memorandum Order No. 18-2020 revises the BIR's policies and procedures in all official learning and development programs from external learning institutions. more
Revenue Administrative Order No. 3-2020 renames Revenue District Office (RDO) No. 25A-Plaridel, Bulacan and RDO No. 25B-Sta Maria, Bulacan.RAO 3-2020
Advisories
Revenue Memorandum Circular No. 64-2020 circularizes the revised guidelines and requirements for POGO Licensees and Service Providers in applying for a BIR Clearance in connection with the resumption of operations. RMC 64-2020/Annex A
Revenue Memorandum Order No. 20-2020 creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351. RMO 20-2020
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 Memorandum Order No. 19-2020 consolidates the policies and procedures governing the grant of Study Leave for BIR personnel. RMO 19-2020/annexes
Revenue Memorandum Order No. 18-2020 revises the BIR's policies and procedures in all official learning and development programs from external learning institutions. RMO 18-2020
Revenue Memorandum Circular No. 62-2020 publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of Health. RMC 62-2020/list
Revenue Administrative Order No. 3-2020 renames Revenue District Office (RDO) No. 25A-Plaridel, Bulacan and RDO No. 25B-Sta Maria, Bulacan. RAO 3-2020
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
Revenue Memorandum Circular No. 60-2020 notifies persons conducting business through any forms of electronic media regarding their tax obligations and the registration of their business with the BIR. RMC 60-2020
Email Alert on Spoofing. more
Revenue Memorandum Circular No. 59-2020 amends the provisions of RMC No. 47-2020 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 59-2020
Revenue Memorandum Circular No. 52-2020 temporarily allows the filing of withdrawal of protest on Assessment Notices or appeal on FDDA via email for purposes of Tax Amnesty. RMC 52-2020
Disposal of unserviceable properties. RR No. 10-Legazpi City/RR No. 14-Eastern Visayas/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 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 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
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
Revised schedule of zonal values of real properties. RDO 68 & 64/RDO 67/RDO 66/RDO 38/RDO 25A/RDO 70/RDO 69
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 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
Winners of 1st Hack-a-Tax Innovation Challenge announced. more
Unutilized TCCs due for cash conversion. more
BIR National Office employees undergo Rapid Test for COVID-19. more
BIR reaches out to taxpayers through Webinar. more
Deadline for availment of Tax Amnesty on Delinquencies extended. more
PayMaya now accepts payment of internal revenue taxes. more
Facility for electronic submission of filed 2019 ITRs and required attachments now available. more
AITR filing and payment extended until June 14, 2020. more
BIR provides relief to taxpayers, gives extensions thru various circulars. more
BIR gears for the rollout of the Internal Revenue Integrated System (IRIS), which is being developed since 2018 to serve as the Bureau's central tool and repository for processing taxpayer information. more
BIR shuts down offsite cockpit betting machines in Quezon City. more
BIR South NCR files tax evasion, perjury raps against building contractor. more
BIR South NCR files charges vs. 6 delinquent taxpayers for willful failure to pay taxes. more
BIR Task Force closes first POGO Licensee/Operator for failure to pay 5% franchise tax. 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)
