No. of Issuance
Subject Matter
Date of Issue
 RR No. 1-2023
Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act).
(Published in Manila Times on January 23, 2023)
Digest | Full Text
January 18, 2023 
RR No. 2-2023 Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities
(Published in Manila Times on April  19, 2023)
Digest | Full Text | Annex A
April 13, 2023 
RR No. 3-2023 Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended.
(Published in Manila Times on April 28, 2023)
Digest | Full Text
April 26, 2023
RR No. 4-2023 Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms)
(Published in Manila Times on May 8, 2023)
Digest | Full Text
May 4, 2023
RR No. 5-2023 Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation
(Published in Manila Times on May 10, 2023)
Digest | Full Text | Annex A | Annex B
May 5, 2023
RR No. 6-2023 Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns
(Published in Manila Bulletin on June 16, 2023)
Digest | Full Text
June 13, 2023
RR No. 7-2023 Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008"
(Published in Manila Bulletin on July 12, 2023)
Digest | Full Text		 July 7, 2023
RR No. 8-2023 Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015
(Published in Manila Bulletin on July 31, 2023)
Digest | Full Text 		 July 31, 2023
RR No. 9-2023 Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amended
(Published in Manila Bulletin on August 3, 2023)
Digest | Full Text | Annex A		 August 3, 2023
RR No. 10-2023 Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569
(Published in Manila Bulletin on September 12, 2023)
Digest | Full Text		 September 8, 2023
RR No. 11-2023 Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended
(Published in Malaya on September 15, 2023)
Digest | Full Text		 September 14, 2023

 

No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2023
Creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products
Digest | Full Text 
January 5, 2023 
RMO No. 2-2023
Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices
January 10, 2023
RMO No. 3-2023
Implements the regular updating of content of the Interactive BIR Citizen's Charter
January 16, 2023
RMO No. 4-2023
Amends RMO No. 14-2015 relative to the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms in the National Office
January 27, 2023
RMO No. 5-2023
Prescribes the guidelines and procedures on the implementation of revised customer satisfaction survey for frontline services under Client Support Service as one of the BIR's Feedback Mechanism
January 30, 2023
RMO No. 6-2023
Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program
February 9, 2023
RMO No. 7-2023
Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration  thru the eONETT System
February 23, 2023
RMO No. 8-2023
Amends certain provisions of RMO No. 6-2023, prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit Program
March 20, 2023
RMO No. 9-2023
Prescribes the policies, guidelines and procedures on Enterprise Risk Management (ERM) in the BIR
March 20, 2023
RMO 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
March 21, 2023
RMO No. 11-2023
Amends RMO No. 1-2019 relative to the criteria, procedures, and other additional provisions for BIR's BEST Annual Search
March 21, 2023
RMO No. 12-2023
Prescribes the Enhanced BIR Strategic Performance Management System
March 30, 2023
RMO No. 13-2023
Amends RMO No. 47-2022 relative to the policies and guidelines in the implementation of flexible work arrangements
April 3, 2023
RMO No. 14-2023 Amends RMO No. 5-2022 relative to the establishment and implementation of the Online Citizen/Client Satisfaction Survey (CCSS) for other BIR Critical Services under the Online Survey Feedback System (Phase 2) Project
April 13, 2023
RMO No. 15-2023
Prescribes the CY 2023 BIR collection goal allocation, by implementing office based on Medium-Term Revenue Program (MTRP)
April 25, 2023
RMO No. 16-2023
Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022
May 17, 2023
RMO No. 17-2023
Prescribes the policies, guidelines and procedures on the preservation, archiving and/or safekeeping of records/documents at the Records Management Division/Administrative and Human Resource Management Division
May 18, 2023
RMO No. 18-2023
Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018
May 19, 2023
RMO No. 19-2023
Amends RMO No. 48-2010 defining the new composition of the Committee on Disposal of Accountable Forms in the National Office
May 30, 2023
RMO No. 20-2023
Amends further RMO No. 21-84, as amended, delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices
May 30, 2023
RMO No. 21-2023  Prescribes the policies, guidelines and procedures in the disposal of valueless records in the BIR
Digest | Full Text
June 1, 2023
RMO No. 22-2023 Prescribes the revised Non-Disclosure Agreement Form
Digest | Full Text | NDA 
June 2, 2023
RMO No. 23-2023
Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group
June 23, 2023
 
RMO No. 24-2023
Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based Agreement
June 26, 2023
RMO No. 25-2023
Prescribes the policies, guidelines and procedures on the preparation and processing of payroll
July 4, 2023
RMO No. 26-2023
Prescribes the policies, guidelines and procedures in the processing of request for corporate information, including beneficial ownership information, with the Securities and Exchange Commission
July 19, 2023
RMO No. 27-2023
Amends RMO No. 15-2023, relative to the revised allocation of the CY 2023 BIR Collection Goal by implementing office
July 27, 2023
RMO No. 28-2023
Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group
August 10, 2023
RMO No. 29-2023
Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent Banks
August 15, 2023
RMO No. 30-2023 Prescribes the revised guidelines for Information Asset Classification
Digest | Full Text | Annex A | Annex B		      September 22, 2023

 

 

 

 

 

No. of Issuance
Subject Matter
Date of Issue
 RAO No. 1-2023
Renames Revenue District Office (RDO) No. 21C – Clark Freeport Zone to Clark Freeport and Special Economic Zone (CFEZ)
April 27, 2023 
RAO No. 2-2023
Amends Revenue Administrative Order (RAO) No. 2-2018, as amended by RAO No. 3-2021, relative to the organization and functions of the Research and Statistics Division under the Planning and Management Service
May 30, 2023
RAO No. 3-2023
Amends Revenue Administrative Order (RAO) Nos. 3-2014 and 5-2019, relative to the functions of Assessment Section, Collection Section, Client Support Section and Compliance Section under the Revenue District Office in the Revenue Region
August 31, 2023

 

No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2023
Announces the availability of the Interactive BIR Citizen’s Charter
January 3, 2023
RMC No. 2-2023
Publishes the Updated List of FOI Receiving Officers
January 6, 2023
RMC No. 3-2023
Prescribes the policies and guidelines on the Online Registration of Books of Accounts
January 10, 2023
RMC No. 4-2023
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
January 10, 2023
RMC No. 5-2023
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)
January 13, 2023
RMC No. 6-2023
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
January 17, 2023
RMC No. 7-2023
Clarifies the Return Processing System (RPS) Assessment being issued by the BIR
January 17, 2023
RMC No. 8-2023
Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015
January 20, 2023
RMC No. 9-2023
Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018
January 26, 2023
RMC No. 10-2023
Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real properties
January 26, 2023
RMC No. 11-2023
Enjoins all BIR officials and employees to participate in the celebration of the BIR Data Privacy Month
January 27, 2023
RMC No. 12-2023
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)
January 27, 2023
RMC No. 13-2023
Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits"
January 31, 2023
RMC No. 14-2023
Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)
February 1, 2023
RMC No. 15-2023
Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)
February 3, 2023
RMC No. 16-2023
Notifies the loss of several sets of unused/unissued accountable forms
February 6, 2023
RMC No. 17-2023
Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI)
February 6, 2023
RMC No. 18-2023
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
February 6, 2023
RMC No. 19-2023
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)
February 6, 2023
RMC No. 20-2023
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
February 8, 2023
RMC No. 21-2023
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
February 16, 2023
RMC No. 22-2023
Circularizes the DOF memorandum relative to revised travel guidelines
February 16, 2023
RMC No. 23-2023
Amends RMC No. 48-2018 on the classification and processing time of One-Time Transactions
February 17, 2023
RMC No. 24-2023
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
February 17, 2023
RMC No. 25-2023
Circularizes Republic Act No. 11314, titled “An Act Institutionalizing the Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes”
February 20, 2023
RMC No. 26-2023
Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023
February 27, 2023
RMC No. 27-2023
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
March 1, 2023
RMC No. 28-2023
Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations
March 3, 2023
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
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
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
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
RMC No. 33-2023 Clarifies the issuance and enforcement of Subpoena Duces Tecum
Digest | Full Text
March 17, 2023
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
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
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
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
RMC No. 38-2023 Publishes CY 2023 BIR Priority Programs and Projects
Digest | Full Text | Annex A
March 23, 2023
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
RMC No. 63-2023 Revokes BIR Ruling Nos. 038-2001 and 046-1995
Digest | Full Text
May 31, 2023
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
No. of Issuance
Subject Matter
Date of Issue
RDAO No. 1-2023
Delegates the authority to sign the Certificate of Acceptance and Custody for Deliverables under Job Order No. O-1-2022-10-057
         January 16, 2023 
RDAO No. 2-2023
Delegates to Technical Assistant of Office of the Commissioner the authority to sign the Certificate of Acceptance and Custody for Deliverables under Job Order No. O-1-2022-10-062
        January 16, 2023
RDAO No. 3-2023
Delegates the authority to sign documents and correspondences from divisions under the Internal Affairs Service
 March 20, 2023
RDAO 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
         March 22, 2023
RDAO 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 the approved leave of absence of RR 8B's Regional Director
          March 24, 2023
RDAO No. 6-2023
Designates Assistant Commissioner of Assessment Service as Officer-In-Charge of the Operations Group and gives her the authority to sign several documents specified in the Order in view of the approved leave of absence of OIC-Deputy Commissioner of Operations Group
           April 20, 2023
RDAO No. 7-2023
Delegates to the Assistant Regional Director of RR No. 5 - Caloocan City the authority to sign several documents specified in the Order in view of the approved leave of absence of RR 5's Regional Director
              May 9, 2023
RDAO No. 8-2023
Delegates to the Assistant Regional Director of RR No. 2 – Cordillera Administrative Region the authority to sign several documents specified in the Order in view of the approved leave of absence of RR No. 2’s Regional Director
             May 10, 2023
RDAO No. 9-2023 Designates OIC-Assistant Division Chief of Personnel Adjudication Division (PAD) as Officer-in-Charge in view of the approved leave of absence of PAD's Division Chief
Digest | Full Text 		            June 9, 2023
RDAO No. 10-2023 Designates OIC-Assistant Chief of the Data Warehousing and Systems Operations Division (DWSOD) as Officer-in-Charge in view of the approved leave of absence of DWSOD’s Division Chief
Digest | Full Text 
 June 13, 2023
RDAO No. 11-2023
Amends Annex "A" of Revenue Delegation Authority Order No. 4-2019
July 17, 2023
RDAO No. 12-2023 Designates Assistant Commissioner of Client Support Service as Officer-In-Charge of the Operations Group and gives her the authority to sign several documents specified in the Order in view of the approved leave of absence of OIC-Deputy Commissioner of Operations Group
Digest | Full Text 
July 25, 2023
RDAO No. 13-2023 Designates OIC-Deputy Commissioner of Operations Group as Officer-In-Charge of the Bureau of Internal Revenue and gives her the authority to sign several documents specified in the Order in view of the official travel of the Commissioner
Digest | Full Text 
August 14, 2023
RDAO No. 14-2023 Delegates to the OIC-Assistant Regional Director of Revenue Region No. 11 – Iloilo City the authority to sign several documents specified in the order in view of the approved leave of absence of RR 11's Regional Director
Digest | Full Text 
September 4, 2023
RDAO No. 15-2023 Designates the Assistant Commissioner of Information Systems Development and Operations Service as Officer-in-Charge of the Information Systems Group (ISG) and gives him the authority to sign all necessary documents concerning the said office in view of the approved leave of absence of ISG Deputy Commissioner
Digest | Full Text 
September 4, 2023
RDAO No. 16-2023 Designates the OIC-Head Revenue Executive Assistant of Information Systems Development and Operations Service (ISDOS) as Officer-in-Charge of the said Service in view of the approved leave of absence of ISDOS Assistant Commissioner
Digest | Full Text 
September 4, 2023
RDAO No. 17-2023 Designates Assistant Commissioner of Assessment Service as Officer-in-Charge of the Operations Group and gives her the authority to sign several documents specified in the Order in view of the approved leave of absence of OIC-Deputy Commissioner of Operations Group
Digest | Full Text 
September 5, 2023
RDAO No. 18-2023 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
Digest | Full Text 
September 6, 2023
RDAO No. 19-2023 Delegates to the OIC-Assistant Regional Director of RR No. 1 – Calasiao, Pangasinan the authority to sign several documents specified in the Order in view of the approved leave of absence of RR 1’s Regional Director
Digest | Full Text
September 6, 2023
RDAO No. 20-2023 Designates Head Revenue Executive Assistant of Human Resource Development Service (HRDS) as Officer-in-Charge in view of the approved leave of absence of HRDS Assistant Commissioner
Digest | Full Text
September 12, 2023
RDAO No. 21-2023 Designates OIC-Deputy Commissioner of Operations Group as Officer-In-Charge of the Bureau of Internal Revenue and gives her the authority to sign several documents specified in the Order in view of the official travel of the Commissioner
Digest | Full Text
September 13, 2023
RDAO No. 22-2023 Designates the Assistant Commissioner of Information Systems Project Management Service as Officer-in-Charge of the Information Systems Group (ISG) and gives her the authority to sign all necessary documents concerning the said office in view of the approved leave of absence of ISG Deputy Commissioner
Digest | Full Text
September 18, 2023

 

  1. 2022 Revenue Delegation Authority Orders
  2. 2022 Revenue Administrative Orders
  3. 2022 Revenue Memorandum Circulars
  4. 2022 Revenue Memorandum Orders