No. of Issuance
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Subject Matter
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Date of Issue
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RMC No. 1-2023
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Announces the availability of the Interactive BIR Citizen’s Charter
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January 3, 2023
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RMC No. 2-2023
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Publishes the Updated List of FOI Receiving Officers
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January 6, 2023
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RMC No. 3-2023
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Prescribes the policies and guidelines on the Online Registration of Books of Accounts
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January 10, 2023
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RMC No. 4-2023
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Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualified
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January 10, 2023
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RMC No. 5-2023
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Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)
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January 13, 2023
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RMC No. 6-2023
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Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended
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January 17, 2023
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RMC No. 7-2023
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Clarifies the Return Processing System (RPS) Assessment being issued by the BIR
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January 17, 2023
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RMC No. 8-2023
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Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015
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January 20, 2023
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RMC No. 9-2023
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Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018
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January 26, 2023
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RMC No. 10-2023
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Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real properties
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January 26, 2023
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RMC No. 11-2023
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Enjoins all BIR officials and employees to participate in the celebration of the BIR Data Privacy Month
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January 27, 2023
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RMC No. 12-2023
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Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)
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January 27, 2023
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RMC No. 13-2023
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Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits"
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January 31, 2023
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RMC No. 14-2023
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Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)
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February 1, 2023
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RMC No. 15-2023
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Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)
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February 3, 2023
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RMC No. 16-2023
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Notifies the loss of several sets of unused/unissued accountable forms
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February 6, 2023
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RMC No. 17-2023
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Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI)
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February 6, 2023
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RMC No. 18-2023
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Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22
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February 6, 2023
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RMC No. 19-2023
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Publishes the January 4, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)
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February 6, 2023
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RMC No. 20-2023
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Clarifies the provision of Section 5 of RMC No. 063-22 pertaining to the application of the three (3) primary taxable bases in applying the excise tax rates for automobiles
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February 8, 2023
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RMC No. 21-2023
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Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufacture
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February 16, 2023
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RMC No. 22-2023
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Circularizes the DOF memorandum relative to revised travel guidelines
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February 16, 2023
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RMC No. 23-2023
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Amends RMC No. 48-2018 on the classification and processing time of One-Time Transactions
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February 17, 2023
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RMC No. 24-2023
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Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity
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February 17, 2023
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RMC No. 25-2023
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Circularizes Republic Act No. 11314, titled “An Act Institutionalizing the Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes”
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February 20, 2023
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RMC No. 26-2023
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Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023
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February 27, 2023
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RMC No. 27-2023
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Notifies the loss of the duplicate copy of unused/unissued BIR Form No. 2313-R — Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties
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March 1, 2023
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RMC No. 28-2023
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Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations
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March 3, 2023
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RMC No. 29-2023 |
Clarifies the effect of publication of the list of taxpayers determined as Cannot Be Located (CBL) pursuant to existing guidelines Digest | Full Text |
March 10, 2023
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RMC No. 30-2023 |
Reiterates the basis of the Total Landed Value of imported automobiles as defined under RR No. 25-2003 in the processing of applications for Electronic Authority to Release Imported Goods (eATRIG) by importers of automobiles Digest | Full Text |
March 15, 2023
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RMC No. 31-2023 |
Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs Digest | Full Text |
March 16, 2023
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RMC No. 32-2023 |
Prescribes the 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 Digest | Full Text |
March 16, 2023
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RMC No. 33-2023 |
Clarifies the issuance and enforcement of Subpoena Duces Tecum Digest | Full Text |
March 17, 2023
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RMC No. 34-2023 |
Publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission Digest | Full Text | Data Sharing Agreement |
March 17, 2023
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RMC 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 Digest | Full Text |
March 20, 2023
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RMC No. 36-2023 |
Announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) Digest | Full Text |
March 20, 2023
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RMC No. 37-2023 |
Circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers Digest | Full Text | CSC MC No. 1, s. 2023 | CSC Resolution No. 2100501 | HAP Form No. 1 | HAP Form No. 2 |
March 21, 2023
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RMC No. 38-2023 |
Publishes CY 2023 BIR Priority Programs and Projects Digest | Full Text | Annex A |
March 23, 2023
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RMC No. 39-2023 |
Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) Digest | Full Text |
March 23, 2023
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RMC No. 40-2023 |
Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4 Digest | Full Text |
March 29, 2023
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RMC No. 41-2023 |
Announces the availability of information materials in relation to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT Digest | Full Text |
March 29, 2023
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RMC No. 42-2023 |
Publishes the February 21, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) Digest | Full Text | Annex A |
April 4, 2023
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RMC No. 43-2023 |
Further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to RR No. 12-99, as amended Digest | Full Text |
April 14, 2023
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RMC No. 44-2023 |
Prescribes supplemental guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Taxable Year 2022 Digest | Full Text | Annex A |
April 14, 2023
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RMC No. 45-2023 |
Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector Digest | Full Text | FIRB Advisory No. 004-2023 |
April 19, 2023
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RMC No. 46-2023 |
Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector Digest | Full Text | FIRB Advisory No. 006-2023 |
April 19, 2023
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RMC No. 47-2023 |
Reiterates the proper time of remittance of Withholding Taxes by National Government Agencies and Instrumentalities, Local Government Units, and Government Owned and Controlled Corporations Digest | Full Text |
May 3, 2023
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RMC No. 48-2023 |
Announces the availability of additional features and functionalities of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) Digest | Full Text |
May 5, 2023
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RMC No. 49-2023 |
Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewith Digest | Full Text |
May 5, 2023
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RMC No. 50-2023 |
Notifies the loss of six (6) sets of previously cancelled BIR Form No. 0427 — Notice of Denial - Application for Compromise Settlement Digest | Full Text |
May 10, 2023
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RMC No. 51-2023 |
Notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 — Revenue Official Receipt Digest | Full Text |
May 10, 2023
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RMC No. 52-2023 |
Clarifies the optional filing and payment of monthly VAT Returns (BIR Form No. 2550M) for VAT-registered persons Digest | Full Text |
May 10, 2023
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RMC No. 53-2023 |
Provides clarifications on the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity Digest | Full Text | BOI MC No. 2022-003 |
May 11, 2023
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RMC No. 54-2023 |
Announces the availability of the revised BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products] August 2022 (ENCS) Digest | Full Text | BIR Form No. 2200-T |
May 16, 2023
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RMC No. 55-2023 |
Circularizes the Veto Message of President Rodrigo Roa Duterte to the House of Representatives on Republic Act No. 11467 Digest | Full Text | Annex A | Annex B |
May 17, 2023
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RMC No. 56-2023 |
Encourages taxpayers to use the Electronic One-Time Transactions (eONETT) System in the filing and payment of ONETT related returns and taxes Digest | Full Text |
May 19, 2023
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RMC No. 57-2023 |
Publishes the updated list of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposes Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H |
May 19, 2023
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RMC No. 58-2023 |
Clarifies the policies and guidelines on the issuance and validity of TIN Card and Certificate of Registration Digest | Full Text |
May 19, 2023
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RMC No. 59-2023 |
Announces the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS) Digest | Full Text | Annex A | Guidelines |
May 19, 2023
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RMC No. 60-2023 |
Announces the availability of the enhanced BIR Registration Forms relative to the implementation of Ease of Doing Business and Efficient Government Service Delivery Act of 2018 Digest | Full Text | BIR Form No. 1901 | BIR Form No. 1902 | BIR Form No. 1903 | BIR Form No. 1904 | BIR Form No. 1905 |
May 23, 2023
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RMC No. 61-2023 |
Prescribes procedures in the processing of taxpayer's request for stamping of electronically filed ITRs/AITRs thru eBIRForms Digest | Full Text |
May 24, 2023
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RMC No. 62-2023 |
Announces the availability of BIR Form Nos. 1604-C, 1604-E, 1604-F and 0620 in the Electronic Filing and Payment System (eFPS) Digest | Full Text |
May 29, 2023
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RMC No. 63-2023 |
Revokes BIR Ruling Nos. 038-2001 and 046-1995 Digest | Full Text |
May 31, 2023
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RMC No. 64-2023 |
Prescribes the guidelines for the conduct of search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H |
May 31, 2023
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RMC No. 65-2023 |
Amends Item VIII of RMC No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration relative to tax-free exchanges of properties under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended Digest | Full Text |
June 8, 2023
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RMC No. 66-2023 |
Circularizes the criminal penalties for violation of provisions of Republic Act (RA) No. 10173 or the Data Privacy Act of 2012 and administrative penalties for violation of Information and Communication Technology (ICT) Security Infrastructure System under Revenue Memorandum Order (RMO) No. 67-2010 Digest | Full Text |
June 9, 2023
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RMC No. 67-2023 |
Prescribes the supplemental guidelines for the conduct of the Search for the Philippines’ Brightest Buwis Masters (PBBM) of 2023 Digest | Full Text | Mechanics |
June 13, 2023
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RMC No. 68-2023 |
Further clarifies imported goods that will no longer require the issuance of “Authority to Release Imported Goods” by the BIR prior to the release by the Bureau of Customs Digest | Full Text |
June 13, 2023
|
RMC No. 69-2023 |
Reverts the rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on proprietary educational institutions and not for profit hospitals, pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act [CREATE]) Digest | Full Text |
June 20, 2023
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RMC No. 70-2023 |
Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020 Digest | Full Text |
June 22, 2023
|
RMC No. 71-2023 |
Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.1.2 to A.1.7 | Annex A.2 | Annex A.3 |
June 23, 2023
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RMC No. 72-2023 |
Publishes the May 22, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) Digest | Full Text | Annex A |
June 29, 2023
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RMC No. 73-2023 |
Publishes the full text of the Memorandum of Agreement between the BIR and Chinese General Hospital and Medical Center Digest | Full Text | Memorandum of Agreement |
June 30, 2023
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RMC No. 74-2023 |
Prescribes Sworn Statement and Sworn Declaration to be submitted relative to the compliance requirements in availing the Income Tax exemption of foreign-sourced dividends received by domestic corporation Digest | Full Text | Annex A | Annex B |
July 5, 2023
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RMC No. 75-2023 |
Extends the deadline for the replacement of Ask for Receipt Notice with Notice to Issue Receipt/invoice under RMO No. 43-2022 Digest | Full Text |
July 5, 2023
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RMC No. 76-2023 |
Circularizes the New Daily Minimum Wage Rates in certain sectors/industries under the National Capital Region as prescribed by Wage Order No. NCR-24 Digest | Full Text | Wage Order No. NCR-24 |
July 13, 2023
|
RMC No. 77-2023 |
Notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 Taxpayer Information Sheet Digest | Full Text |
July 27, 2023
|
RMC No. 78-2023 |
Prescribes the administrative requirements for importers and manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of heated tobacco products and vapor products Digest | Full Text |
August 4, 2023
|
RMC No. 79-2023 |
Announces the availability of BIR Form Nos. 1600-PT, 1600-VT, 1602Q, 1603Q, 2551Q and 2552 in the Electronic Filing and Payment System (eFPS) Digest | Full Text |
August 8, 2023
|
RMC No. 80-2023 |
Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreements Digest | Full Text | Annex A | Annex B-1 | Annex B-2 | Annex C |
August 9, 2023
|
RMC No. 81-2023 |
Notifies the loss of one (1) pad of unused/unissued BIR Form No. AF51 - Accountable Form No. 51 Digest | Full Text |
August 9, 2023
|
RMC No. 82-2023 |
Publishes the full text of the Memorandum of Agreement between the BIR and its multi-sectoral partners Digest | Full Text | Annex A |
August 14, 2023
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RMC No. 83-2023 |
Circularizes RA No. 11956 (An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended by Republic Act No. 11569, by Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes) Digest | Full Text | RA No. 11956 |
August 14, 2023
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RMC No. 84-2023 |
Announces the availability of the revised BIR Form No. 2200-M (January 2018 ENCS) v2 Digest | Full Text | BIR Form No. 2200-M (January 2018 ENCS) v2 | Guidelines |
August 15, 2023
|
RMC No. 85-2023 |
Publishes the consolidation of the BIR's Freedom of Information (FOI) Manual Digest | Full Text | Annex 1 | Annex 2 | Annex 3 |
August 15, 2023
|
RMC No. 86-2023 |
Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC) Digest | Full Text | Attachment | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |
August 22, 2023
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RMC No. 87-2023 |
Enjoins all BIR officials and employees to participate in the celebration of the 21st Anniversary of the Development Policy Research Month Digest | Full Text | Attachment |
August 31, 2023
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RMC No. 88-2023 |
Publishes the full text of COMELEC Law Department Memorandum No. 23-05282 dated August 24, 2023 in connection with the October 30, 2023 Barangay and Sangguniang Kabataan Elections (BSKE) Digest | Full Text | COMELEC Law Department Memorandum No. 23-05282 |
September 4, 2023
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RMC No. 89-2023 |
Publishes the full text of the Memorandum of Agreement between the BIR and National Library of the Philippines (NLP) Digest | Full Text | Attachment |
September 7, 2023
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RMC No. 90-2023 |
Publishes the full text of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2023-1 by the Secretary of Department of Budget and Management (DBM) and Chairman of Administrative Order (AO) 25 IATF, titled "Guidelines on the Grant of the Performance Based Bonus (PBB) for the Fiscal Year (FY) 2023 under Executive Order (EO) No. 80, s. 2012 and Executive Order No. 201, s. 2016 Digest | Full Text | IATF MC No. 2023-1 |
September 11, 2023
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RMC No. 91-2023 |
Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) Digest | Full Text | IRR - RA No. 11534 |
September 11, 2023
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RMC No. 92-2023 |
Announces the availability of BIR Form No. 1621 in the Electronic Filing and Payment System (eFPS) Digest | Full Text |
September 13, 2023
|
RMC No. 93-2023 |
Publishes the Updated List of registered manufacturers/importers/exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products and novel tobacco products and integration of the requirements for compliance purposes Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H |
September 13, 2023
|
RMC No. 94-2023 |
Announces the availability of Online Customer Satisfaction Survey in the Online Registration and Update System (ORUS) Digest | Full Text |
September 13, 2023
|
RMC No. 95-2023 |
Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region IV-A (CALABARZON) as prescribed by Wage Order No. IVA-20 Digest | Full Text |
September 19, 2023
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RMC No. 96-2023 |
Circularizes the new Daily Minimum Wage Rates in certain Sectors/lndustries under Region VII (Central Visayas) as prescribed by Wage Order No. ROVII-24 Digest | Full Text |
September 19, 2023
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RMC No. 97-2023 |
Circularizes tax compliance reminders to all candidates and other participants in any national or local elections, including Barangay or Sangguniang Kabataan (SK) Elections Digest | Full Text |
September 22, 2023
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