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
Provides clarifiation on 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)
Digest | Full Text
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