New Issuances

Revenue Regulations No. 18-2021 prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettes. ​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 Regulations No. 16-2021 further amends pertinent provisions of RR Nos. 2-2006 and 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316. more

Revenue Regulations No. 15-2021 defers the implementation of RR No. 9-2021 relative to the imposition of 12% VAT on transactions covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National Internal Revenue Code of 1997, as amended. more

Revenue Regulations No. 14-2021 suspends the implementation of certain provisions of RR No. 5-2021 re: taxation of proprietary educational institutions. more

Revenue Memorandum Circular No. 100-2021 amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the requirement for certification from the Food and Drug Administration to the Bureau of Animal Industry. ​more

Revenue Memorandum Circular No. 99-2021 clarifies the issues relative to the Value-Added Tax (VAT) exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the Tax Code, as amended by RA Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act). more

Revenue Memorandum Circular No. 98-2021 circularizes the Consolidated Price of Sugat at Millsite for the Month of May 2021. more/Annex A

Revenue Memorandum Circular No. 97-2021 clarifies the taxation of any income received by social media influencers. ​more

Revenue Memorandum Circular No. 96-2021 circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2021. ​more/Annex A

Revenue Memorandum Circular No. 95-2021 publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021. more/guidelines

Revenue Memorandum Circular No. 94-2021 clarifies the computation of Donor’s Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedent. ​more

Revenue Memorandum Circular No. 93-2021 suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country. ​more

Revenue Memorandum Circular No. 92-2021 extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country. ​more

Revenue Memorandum Circular No. 91-2021 provides the guidelines in the filing of returns and payment of corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to 20, 2021 for taxpayers under ECQ and MECQ. more

Revenue Memorandum Circular No. 90-2021 provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program. ​more/Annex A

Revenue Memorandum Order No. 26-2021 prescribes the revised Non-Disclosure Agreement form. ​RMO 26-2021

Revenue Memorandum Order No. 25-2021 prescribes the policies, guidelines and procedures in the conduct of Online Pre-Employment Examination. RMO 25-2021/Annexes

Revenue Memorandum Order No. 24-2021 creates the Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products paid through Payment Form – BIR Form No. 0605. more

Revenue Memorandum Order No. 23-2021 prescribes the guidelines and procedures on Digital/Online Learning in the BIR. ​more

News

The BIR DX Program marks its 1st year of implementation. more

BIR clarifies and reminds the tax obligations of social media influencers. more

Members of the BIR’s Incident and Data Breach Response Team conducted the 1st Batch of the Incident and Data Breach Response Workshop on September 2 and 3, 2021 for officials under the Operations Group. ​more

BIR clarifies computation of Donor's Tax in case heir waives share from inheritance. more

BIR extends tax filing and payment deadline for taxpayers under ECQ and MECQ. more

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

BIR commemorates 117th  Anniversary, lauded for surpassing the collection goals for the past 18 months amid pandemic. more

BIR shows strong uptrend in usage of electronic channels, 99.5% of received Annual Income Tax Returns electronically filed. more 

BIR rolled out the Taxpayer Registration System of the Internal Revenue Integrated System (IRIS-TRS) to all Revenue District Offices nationwide on July 26, 2021. more

BIR launches e-Learning platform. more

BIR launches 3 Digital Transformation Projects. more

BIR receives recognition for laudable performance in handling citizens’ concerns and complaints. more

BIR encourages taxpayers to use TIN Verifier Mobile App. more

BIR hiring process goes online amid pandemic. more

BIR issues regulations to implement the CREATE Act.​more

BIR announces the availability of BIR Rulings in the BIR Website. more 

BIR ranks 3rd in the Top 10 Gov't Agencies with Highest Resolution Rate of Citizens' Concerns. more

BIR implements online application for Tax Clearance for Bidding Purposes nationwide. more

Online One-Stop Shop for Business Registration launched. more

Last batch of IRIS modules now operational. more

BIR provides eAppointment for taxpayers. 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