![Corporate Recovery and Tax Incentives for Enterprises Act [CREATE] (per Republic Act No. 11534).](/images/bir_images/create.png)
Advisories
Revenue Regulations No. 10-2021 amends pertinent provisions of Section 10 under RR No. 20-2018 relative to the outright exemption granted to the exportation of Sweetened Beverages products. RR 10-2021
Revenue Memorandum Order No. 20-2021 amends RMO No. 31-2020 relative to the giving of points for RDOs’ accomplishments on the Taxpayer Awareness Program. RMO 20-2021/Annexes/Sample Report
Revenue Memorandum Circular No. 78-2021 circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021. RMC 78-2021/Annex
Revenue Memorandum Circular No. 77-2021 clarifies certain provisions of Revenue Memorandum Order No. 14-2021. RMC 77-2021/ Annexes
Revenue Memorandum Circular No. 76-2021 clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021. RMC 76-2021
Revenue Regulations No. 9-2021 amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law). RR 9-2021
Revenue Regulations No. 8-2021 amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act). RR 8-2021
Announcement: Nationwide rollout of New Business Registration Submission (NewBizReg). more
Announcement: Rollout of eAppointment Systems in Large Taxpayers and Revenue District Offices. June 11/June 7
Revenue Memorandum Circular No. 75-2021 prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes. RMC 75-2021
Revenue Memorandum Circular No. 74-2021 announces that starting June 8, 2021, users of the BIR Website shall see an Intro Page (instead of the home page) of the website when they type www.bir.gov.ph. RMC 74-2021 / Annex A p1/Annex A p2
Revenue Memorandum Circular No. 73-2021 announces the availability of the New Business Registration (NewBizReg) Portal. RMC 73-2021/Annex A
Revenue Memorandum Circular No. 72-2021 announces the availability of BIR single Hotline Number and use of Chatbot. RMC 72-2021
Revenue Memorandum Order No. 19-2021 amends Annex A of RMO Nos. 31-2014 and 15-2017 relative to the content of the BIR Website and BIR Employees Portal. RMO 19-2021/Annex A
Revenue Memorandum Circular No. 71-2021 announces the nationwide availability of the Online Survey Form under the Client Support Service. RMC 71-2021
Revenue Memorandum Order No. 18-2021 prescribes the BIR Operational Key Performance Indicators for CY 2021. RMO 18-2021/Annex
Revenue Memorandum Circular No. 68-2021 prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting Period. RMC 68-2021
Revenue Memorandum Circular No. 67-2021 clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act). RMC 67-2021
Revenue Memorandum Circular No. 70-2021 notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt. RMC 70-2021
Revenue Memorandum Circular No. 69-2021 notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 – Revenue Official Receipt. RMC 69-2021
Revenue Memorandum Circular No. 66-2021 announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms). RMC 66-2021
Revenue Memorandum Circular No. 65-2021 prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020. RMC 65-2021
Revenue Memorandum Circular No. 64-2021 expands the Electronic Tax Software Provider Certification System. RMC 64-2021
Notice of Sale of Forfeited Real Properties by RR No. 14-Eastern Visayas Region on June 28, 2021. more
Revenue Memorandum Order No. 17-2021 prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) Certification. RMO 17-2021/Annex A/Annex B
Revenue Memorandum Order No. 16-2021 amends the provisions of RMO No. 44-2020 on the establishment of Standard Taxpayer Feedback System to include online survey. RMO 16-2021
Revenue Regulations No. 7-2021 prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection. RR 7-2021
Advisory on system availability/accessibility of electronic Audited Financial Statement (eAFS). advisory
Advisory on the filing of amended Annual Income Tax Returns (AITR) for taxable period ending December 31, 2020.more
Inventory of Absolutely Forfeited Real Properties eligible for negotiated sale. more
Advisory on the filing of Annual Income Tax Returns for Calendar Year 2020. more
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 Regulations No. 5-2021 implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997. RR 5-2021
Revenue Regulations No. 4-2021 implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended. RR 4-2021
Revenue Regulations No. 2-2021 amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income. RR 2-2021
Tax Advisory on the filing of annual Income Tax return by individual taxpayers who are eFPS users. Advisory
BIR streamlines the documentary requirements for VAT refund claims. more
Disposal of unserviceable properties. RR 10-Legazpi City/ RDO 59-East Batangas/ RR 14-Eastern Visayas/RR 14-Eastern Visayas/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
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 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
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
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
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