× By using this website, you agree to the terms of the BIR Privacy Notice
Skip to ContentSkip to Footer Skip to Accessibility Instructions Skip to Home Skip to Content Skip to Contact Skip to Site Map Skip to Search
  • Republic of the Philippines

  • Menu
  • Site Map
  • Accessibility
  • Contact Us
    • BIR Trunkline
    • Directory
      • National Office
      • Regional/District Offices
      • Revenue Data Centers
  • Home
  • Transparency
    • BIR Transparency Seal
    • BIR Organizational Structure
    • BIR Annual Reports
    • BIR Collection Statistics
    • BIR History
    • BIR Chronicles
  • Privacy Notice
  • Filing of RATE cases by RR 15-Zamboanga City and RD 43-Pasig on March 16, 2023
  • Conduct of Oplan Kandado operations by RR 19-Davao City and RD 112-Tagum City on March 21, 2023
  • Conduct of Tax Compliance Verification Drives by RR 13-Cebu City, RD 21A-North Pampanga, RD 31-Sta. Cruz, RD 6-Urdaneta City, East Pangasinan, RD 113B-East Davao and RD 7-Bangued, Abra from March 15 to 17, 2023
  • Conduct of Tax Compliance Verification Drives by RD 81-North Cebu City, RD 98-Cagayan de Oro City, RD 67-Legazpi City, RD 66-Iriga City, RD 49-North Makati and RD 52-Parañaque City from March 16 to 19, 2023
  • Conduct of tax enforcement activities by RD 36-Puerto Princesa City, RD 47-East Makati, RD 56-Central Laguna, RD 23A-North Nueva Ecija, RD 67-Legazpi City, RD 106-Tandag City and RD 54-Kawit, West Cavite from March 16 to 21, 2023

transparency-seal

freedom of information

  • Revenue Issuances
    • Revenue Regulations
      • 2023 Revenue Regulations
      • 2022 Revenue Regulations
      • 2021 Revenue Regulations
      • 2020 Revenue Regulations
      • 2019 Revenue Regulations
      • Previous Years
    • Revenue Memorandum Orders
      • 2023 Revenue Memorandum Orders
      • 2022 Revenue Memorandum Orders
      • 2021 Revenue Memorandum Orders
      • 2020 Revenue Memorandum Orders
      • 2019 Revenue Memorandum Orders
      • Previous Years
    • Revenue Memorandum Circulars
      • 2023 Revenue Memorandum Circulars
      • 2022 Revenue Memorandum Circulars
      • 2021 Revenue Memorandum Circulars
      • 2020 Revenue Memorandum Circulars
      • 2019 Revenue Memorandum Circulars
      • Previous Years
    • Revenue Delegation Authority Orders
      • 2023 Revenue Delegation of Authority Orders
      • 2022 Revenue Delegation of Authority Orders
      • 2021 Revenue Delegation of Authority Orders
      • 2020 Revenue Delegation of Authority Orders
      • 2019 Revenue Delegation of Authority Orders
      • Previous Years
    • Revenue Administrative Orders
      • 2023 Revenue Administrative Orders
      • 2022 Revenue Administrative Orders
      • 2021 Revenue Administrative Orders
      • 2020 Revenue Administrative Orders
      • 2019 Revenue Administrative Orders
      • Previous Years
  • Registration Requirements
    • Primary Registration
      • Application for TIN
      • Application for Registration Update
    • Secondary Registration
      • Registration of Book of Accounts
      • Application for Authority to Print Receipts & Invoices
      • Application for Authority to Use Computerized Accounting Systems
      • Application for Permit to Use CRM and/or POS
  • Legal Matters
    • Law and Legislative Rulings
      • 2023 BIR Rulings
      • 2022 BIR Rulings
      • 2021 BIR Rulings
      • 2020 BIR Rulings
      • 2019 BIR Rulings
      • 2018 BIR Rulings
      • 2017 BIR Rulings
      • 2016 BIR Rulings
      • Previous Years
    • Community Mortgage Program (CMP)
    • Tax Free Exchanges
    • Guide to Philippines Tax Law Research
    • Tax Guide on Philippine Taxation
  • International Tax Matters
    • ITAD BIR Rulings
      • 2022 ITAD BIR Rulings
      • 2021 ITAD BIR Rulings
      • 2020 ITAD BIR Rulings
      • 2019 ITAD BIR Rulings
      • 2018 ITAD BIR Rulings
      • 2017 ITAD BIR Rulings
      • 2016 ITAD BIR Rulings
    • DA ITAD BIR Rulings
      • 2022 DA ITAD BIR Rulings
      • 2021 DA ITAD BIR Rulings
      • 2020 DA ITAD BIR Rulings
      • 2019 DA ITAD BIR Rulings
      • 2018 DA ITAD BIR Rulings
      • 2017 DA ITAD BIR Rulings
      • 2016 DA ITAD BIR Rulings
    • Taxation of Non-Residents
    • Taxation of Foreign Source Income
    • Taxation of Resident Foreign Missions and International Organizations
    • Exchange of Information Program
    • FATCA
    • Transfer Pricing
    • Double Tax Agreements
    • International Cooperation
    • Tax Sparing Applications
  • Tax Information
    • Capital Gains Tax
    • Documentary Stamp Tax
    • Donor's Tax
    • Estate Tax
    • Excise Tax
    • Income Tax
    • Percentage Tax
    • Value-Added Tax
    • Withholding Tax
Tax Amnesty
Tax Amnesty Act (Per Republic Act No. 11213).(Per Republic Act No. 11213)
 CREATE
Corporate Recovery and Tax Incentives for Enterprises Act [CREATE] (per Republic Act No. 11534).
 
Performance Governance System (PGS) link  knowyourtaxes.ph link
Open Data Philippines
  • Data.Gov.PH
  • Customs ng Bayan
  • Full Disclosure Policy Portal (LGUs)
eServices
BIR eServices icon
Quick Links
Tax Code Tax Code
BIR Forms BIR Forms
Zonal Values Zonal Values
BIR Citizen's Charter BIR Citizen's Charter
List of Authorized Agent Banks Authorized Agent Banks (AABs)
Industrial/Occupational Code Industrial/Occupational Code
Penalties Penalties
Taxpayer Bill of Rights Taxpayer Bill of Rights
Anti-Corruption Law Anti-Corruption Law
Withholding Tax Calculator Withholding Tax Calculator
Revenue Collection Performance Dashboard Revenue Collection Performance Dashboard
ISO Certification icon ISO Certification
Archive
Downloadables
BIR Employees Portal

For BIR Employees Use Only

Electronic Filing and Payment System logo
To access eFPS
eBIRForms logo
To download Offline eBIRForms Package v7.9.4
ePay logo
To access ePayment channels of AABs
eAFS logo
To access eAFS
  • New Issuances
  • Advisories
  • News
  • Programs

New Issuances

Revenue Regulations No. 1-2023 implements the 10% discount and the VAT Exemption under RA No. 11861 or the "Expanded Solo Parents Welfare Act". more

Revenue Regulations No. 17-2021 amends certain provisions of RR No. 16-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213  (Tax Amnesty Act). more/annexes

Revenue Memorandum Circular No. 41-2023 announces the availability of information materials relative to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT.more

Revenue Memorandum Circular No. 40-2023 announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Pakcage Version 7.9.4. more

Revenue Memorandum Circular No. 39-2023 notifies the loss of 1 set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt. more

Revenue Memorandum Circular No. 38-2023  prescribes the CY 2023 BIR Priority Programs and Projects. RMC 38-2023

Revenue Memorandum Circular No. 37-2023 circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers. more/Attachments

Revenue Memorandum Circular No. 36-2023 announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS). more

Revenue Memorandum Circular No. 35-2023 clarifies the application of the eighteen (18)-month transitory period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022. more

Revenue Memorandum Circular No. 34-2023 publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission. more/attachment

Revenue Memorandum Circular No. 33-2023 clarifies the issuance and enforcement of Subpoena Duces Tecum. more

Revenue Memorandum Circular No. 32-2023 provides guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023. more

Revenue Memorandum Order No. 12-2023 prescribes the BIR's enhanced Strategic Performance Management System. more

Revenue Memorandum Order No. 11-2023 prescribes the criteria, procedures, and other additional provisions for BIR's BEST Annual Search amending RMO No. 1-2019. more

Revenue Memorandum Order No. 10-2023 prescribes the supplemental guidelines on the application for Electronic Authority to Release Imported Goods (eATRIG) by importers of Sweetened Beverages through the Philippine National Single Window (NSW) System in relation to RMO No. 14-2014. more

Revenue Memorandum Order No. 9-2023 prescribes the policies, guidelines and procedures on Enterprise Risk Management (ERM) in the BIR. more

Revenue Delegation Authority Order No. 5-2023 delegates to the Assistant Regional Director of RR No. 8B - South NCR the authority to sign several documents specified in the Order in view of of the approved leave of absence of RR 8B's Regional Director. more

Revenue Delegation Authority Order No. 4-2023 delegates to the OIC-Assistant Regional Director of RR No. 7A – Quezon City the authority to sign several documents specified in the order in view of the approved leave of absence of RR 7A’s Regional Director. more

Advisories

Revenue Memorandum Circular No. 36-2023 announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS). RMC 36-2023

Revenue Memorandum Circular No. 32-2023 provides guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023. RMC 32-2023

Revenue Memorandum Circular No. 40-2023 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4. RMC 40-2023

Revenue Memorandum Circular No. 41-2023 announces the availability of Information Materials on filing and payment of tax returns and the step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT. RMC 41-2023

The BIR established an Electronic Filing (e-Filing)/Tax Assistance Center at the BIR National Training Center - Auditorium to assist taxpayers in the filing of their 2022 Annual Income Tax Return from March 20 to April 17, 2023 (except Sundays and Holidays/Holy Week) from 8:00 AM to 5:00 PM. Advisory

List of Tax Assistance Centers. more

Revenue Memorandum Circular No. 38-2023  prescribes the CY 2023 BIR Priority Programs and Projects. RMC 38-2023

Revenue Memorandum Circular No. 37-2023 circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers. RMC 37-2023/Annexes

Revenue Memorandum Circular No. 35-2023 clarifies the application of the (18)-month transitory period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022. RMC 35-2023

Revenue Memorandum Circular No. 34-2023 publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission. RMC 34-2023/attachment

Revenue Memorandum Order No. 11-2023 prescribes the criteria, procedures, and other additional provisions for BIR's BEST Annual Search amending RMO No. 1-2019. RMO 11-2023

Revenue Memorandum Order No. 10-2023 prescribes the supplemental guidelines on the application for Electronic Authority to Release Imported Goods (eATRIG) by importers of Sweetened Beverages through the Philippine National Single Window (NSW) System in relation to RMO No. 14-2014. RMO 10-2023

The BIR shall conduct a public auction on April 28 and May 26, 2023, 9:00 AM at the BIR National Training Center - Auditorium. Notice/Guidelines

RR 9B-LaQueMar will hold a public auction on April 28, 2023, 9:00 AM at the Region's Multi-Purpose Hall. more

RR 1-Calasiao, Pangasinan will hold a public auction on May 9, 2023, 9:00 AM at the Region’s Covered Court. more

Schedule of Briefing for New Business Registrants in Revenue District Offices. Schedule

Advisory on BIR Mobile TIN Verifier Application (TIN Ver App). more 

National Office's Inventory and Inspection Report on Unserviceable Property.Report 5/Report 4/Report 3/Report 2/Report 1

eMail Alert Advisory on Phishing. more

Advisory on the alternative tax payment channels for taxpayers using the BIR eFPS-UnionBank channel (HUB) that is currently experiencing technical issues. ​Advisory

Revenue Regulations No. 17-2021 amends certain provisions of RR No. 16-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act). RR No. 17-2021/Annexes

Revised Schedule of Zonal Values of Real Properties. RDO 45-Marikina/ RDO 108-Kidapawan/ RDO 109-Tacurong/ RDO 21A-Angeles City/ RDO No. 41-Mandaluyong City/RDO 83-Talisay, Cebu/RDO 103-Butuan City/RDO 104-Bayugan City/RDO 5-Alaminos City

Disposal of Unserviceable Properties. RR 14-Eastern Visayas/RR 10-Legazpi City (vehicle)/RR 12-Bacolod City/RR 17-Butuan City/ RDO 35-Romblon/RR 11-Iloilo City/RR 9B-LaQueMar/RR 8B-South NCR/RR 10-Legazpi City (equipment)/RR 12-Bacolod

Regional Office's Inventory and Inspection Report of Unserviceable Property. RR 9B-LaQueMar/RR 9B-LaQueMar/RR 15-Zamboanga

BIR streamlines the documentary requirements for VAT refund claims. more 

Unauthorized BIR TIN ID ASSISTANCE posted in Facebook and other online sites. advisory/babala 

News

BIR Chief declares all-out war vs Ghost Receipts: launches first-ever program against buyers, sellers, & CPAs involved in syndicate. more

BIR Chief Lumagui: Taxpayers can now File & Pay "ANYWHERE" for their 2022 Annual Income Tax Return, Reminds Taxpayers of the April 17 Deadline & Dangers of "Ghost Receipts". more

Criminal cases were filed against two (2) erring taxpayers on March 16, 2023 under the BIR's Run After Tax Evaders (RATE) Program. Part 1/Part 2

BIR Chief Lumagui files for revocation of license & imprisonment of CPA involved in 25.5B “Ghost Receipts” Syndicate, warns other CPA’s not to use. more

BIR conducts Privacy Impact Assessment Briefing. more

BIR Chief Lumagui files tax rap vs. Fake Receipts by “Ghost” Corps worth ₱25.5B. more

BIR invites taxpayers to free webinars on Annual Income Tax Filing and Payment of taxes due.  more

BIR Chief and Legal Group, revving up for Nationwide Enforcement. more

BIR Chief, KathNiel, Top Taxpayers mark April 17 tax deadline. more

BIR boosts PH Financial Execs partnership thru FINEX meet. more

BIR implements grant of 10% discount and VAT exemption to solo parents. more

BIR and DOJ to build stronger ties for stronger tax law enforcement. more

BIR extends support and assistance to Coop Sector. more

BIR launches the 2023 National Tax Campaign Kickoff. more

BIR brings lotto operators and agents to the fold. more

BIR Commissioner Lumagui heads the nationwide filing of 74 tax evasion cases amounting to P 3.58 Billion. more

BIR rescinds 5-year validity period on receipts/invoices. more

Estate Tax Amnesty extended until 2023, clarifications about eCAR issuance issued thru RR No. 17-2021. more

 

Programs

Internal Revenue Integrated System (IRIS): IRIS is a web-based system that uses a modern platform, which was developed to serve as the BIR’s central tool and repository to process taxpayer information. more

Quality Management System (QMS): The ISO Certification of the Bureau's registration processes has been expanded in February 2021 to include 22 Revenue District Offices under 4 Revenue Regions. 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 Reminders

April 5
Wednesday

e-Filing/Filing & e-Payment/Payment of BIR Form 2000(Monthly Documentary Stamp Tax Declaration/Return)

more...
Tax Calendar
2020 BIR Tax Calendar
eAppointment
eAppointment icon
eLearning
eLearning icon
Announcements
  • eServices Advisories
  • Final Sugar Production Bulletin
  • Tax Clearance
  • Bank Bulletins
  • Forfeited Properties
  • Cannot Be Located Taxpayers
  • Lost Accountable Forms
  • Security Alerts
  • Bid Opportunities
  • Money Claims Paid
  • Vacant Positions
  • Signed Appointments
Lists
  • Tax Evasion Cases
  • BIR Accreditations
  • Top Taxpayers
Visitors Count
Starting August 1, 2014
202832404

Follow Us:

BIR's Official Facebook Page    BIR's Official Twitter Page    BIR's Official You Tube

Revie

Republic of the Philippines

All content is in the public domain unless otherwise stated.

About GOVPH

Learn more about the Philippine government, its structure, how government works and the people behind it.

  • GOV.PH
  • Open Data Portal
  • Official Gazette

Government Links

  • Office of the President
  • Office of the Vice President
  • Senate of the Philippines
  • House of Representatives
  • Supreme Court
  • Court of Appeals
  • Sandiganbayan