No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2024
Provides clarification on payment of penalties by NGAs in electronic Tax Remittance Advice
Digest | Full Text
January 9, 2024
RMC No. 2-2024
Circularizes BIR's Strategic Statements
Digest | Full Text
January 9, 2024
RMC No. 3-2024
Circularizes RA No. 11976 (Ease of Paying Taxes Act) and the Veto Message of President Ferdinand R. Marcos Jr
Digest | Full Text | Annex A | Annex B
January 10, 2024
RMC No. 4-2024
Circularizes the revised People's Freedom of Information (FOI) Manual for the BIR and updated List of FOI receiving officers
Digest | Full Text | Annex 1 | Annex A | Annex B-B6 | Annex 2 | Annex 3 | Annex 4 | Annex 5
January 10, 2024
RMC No. 5-2024
Further clarifies the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668
Digest | Full Text
January 10, 2024
RMC No. 6-2024
Publishes the full text of the JAO No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the NIRC of 1997, as amended by the RA No. 11534 (CREATE Act) for Cooperatives; and full text of FIRB - Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)
Digest | Full Text | DTI JAO No. 001-2023 | FIRB Advisory No. 017-2023
January 10, 2024
RMC No. 7-2024
Reverses the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amended
Digest | Full Text
January 11, 2024
RMC No. 8-2024
Clarifies the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants
Digest | Full Text | Annex A
January 15, 2024
RMC No. 9-2024
Clarifies surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)
Digest | Full Text
January 15, 2024
RMC No. 10-2024
Announces the availability of Branch Account Registration in Online Registration and Update System
Digest | Full Text
January 22, 2024
RMC No. 11-2024
Clarifies the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax-code, as amended, RR No. 19-86, as amended, and RR No. 02-98, as amended
Digest | Full Text | Annex A
January 22, 2024
RMC No. 12-2024
Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposes
Digest | Full Text | Annex A
January 22, 2024
RMC No. 13-2024
Clarifies on the treatment of retirement benefits expense for financial reporting and tax purposes
Digest | Full Text | Annex A | Annex B
January 22, 2024
RMC No. 14-2024
Ceases the payment of Annual Registration Fee pursuant to Republic Act No. 11976 (Ease of Paying Taxes Act)
Digest | Full Text | Advisory
January 24, 2024
RMC No. 15-2024
Prescribes the temporary use of BIR Form No. 0605 for the Remittance of Creditable Withholding Tax by Joint Ventures/Consortiums under Revenue Regulations No. 14-2023
Digest | Full Text
January 25, 2024
RMC No. 16-2024
Extends the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheld
Digest | Full Text
January 26, 2024
RMC No. 17-2024
Publishes the November 29, 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
January 26, 2024
RMC No. 18-2024
Announces the availability of BIR Form Nos. 1700 and 2000 in the Electronic Filing and Payment System (eFPS)
Digest | Full Text
January 31, 2024
RMC No. 19-2024
Clarifies the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related matters
Digest | Full Text | Annex A
February 5, 2024
RMC No. 20-2024
Notifies the loss of one (1) Pad of Unused/Unissued BIR Form No. 2324 — Certificate of Availment
Digest | Full Text
February 5, 2024
RMC No. 21-2024
Clarifies the answer to Question No. 31 of RMC No. 49-2022 in relation to RR No. 4-2022, implementing Section 295(F) of the NIRC (Tax Code) of 1997, as amended by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises [CREATE] Act)
Digest | Full Text
February 7, 2024
RMC No. 22-2024
Announces the availability of BIR Form No. 1702-EX January 2018 (ENCS) v2 in the Electronic Filing and Payment System (eFPS)
Digest | Full Text
February 12, 2024
RMC No. 23-2024
Announces the availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS)
Digest | Full Text
February 12, 2024
RMC No. 24-2024
Publishes the full text of Administrative Order No. 15 titled "Directing the Accelerated Implementation of the Government Energy Management Program (GEMP)"
Digest | Full Text | Administrative Order No. 15
February 13, 2024
RMC No. 25-2024
Amends the pertinent provisions of RMC No. 16-2024 extending the deadline of submission of Alphabetical List of Employees/Payees from whom taxes were withheld
Digest | Full Text | Annex A | Annex B
February 13, 2024
RMC No. 26-2024
Notifies the availability of BIR Form Nos. 2200-AN, 2200-A and 2200-T in the Electronic Filing and Payment System (eFPS)
Digest | Full Text
February 19, 2024
RMC No. 27-2024
Circularizes the updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services
Digest | Full Text | Annex CDR
February 20, 2024
RMC No. 28-2024
Notifies the loss of quadruplicate copy of previously cancelled BIR Form No. 0422 – Mission Order
Digest | Full Text
February 23, 2024
RMC No. 29-2024
Extends the deadline for the submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) and clarifications in relation thereof
Digest | Full Text
February 26, 2024
RMC No. 30-2024
Circularizes the Entry into Force, Effectivity and Applicability of the Philippines-Brunei Double Taxation Agreement
Digest | Full Text
February 26, 2024
RMC No. 31-2024
Clarifies TIN Verification being required by employers from newly-hired employees
Digest | Full Text
February 27, 2024
RMC No. 32-2024
Notifies the loss of twenty-eight (28) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet
Digest | Full Text
February 28, 2024
RMC No. 33-2024
Announces the availability of additional functionalities of the Contact Center Solution and Chatbot Revie
Digest | Full Text | Annex A
February 29, 2024
RMC No. 34-2024 Publishes the full text of the February 5, 2024 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
March 5, 2024
RMC No. 35-2024 Provides policies and guidelines for brand registration and the submission of packaging labels and product composition/formulation sheet as an additional requirement for proper tax classification of Vapor Products pursuant to Section 4 (C) of Revenue Regulations No. 14-2022
Digest | Full Text | Annex A
March 6, 2024
RMC No. 36-2024 Clarifies the manner of computing the Minimum Corporate Income Tax (MCIT) for Taxable Year 2023
Digest | Full Text
March 11, 2024
RMC No. 37-2024 Announces the availability of TIN Inquiry thru electronic mail (eMail)
Digest | Full Text | Annex A | Annex B
March 14, 2024
RMC No. 38-2024 Clarifies the issues raised on Revenue Memorandum Circular No. 5-2024
Digest | Full Text
March 15, 2024
RMC No. 39-2024 Announces the availability of BIR Form No. 1701 in the Electronic Filing and Payment System (eFPS)
Digest | Full Text
March 18, 2024
RMC No. 40-2024 Announces the new and upgraded Internal Revenue Stamp design for cigarettes, heated tobacco products, and vapor products
Digest | Full Text
March 18, 2024
RMC No. 41-2024 Circularizes the policies and guidelines on the launching of the 4th Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products, and vapor products
Digest | Full Text
March 18, 2024
RMC No. 42-2024 Circularizes CY 2024 BIR Priority Programs and Projects
Digest | Full Text | Annex A
March 19, 2024
RMC No. 43-2024 Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet
Digest | Full Text
March 20, 2024
RMC No. 44-2024 Circularizes the full text of Proclamation No. 486, titled "Declaring the Month of February of Every Year as 'Tax Awareness Month'"
Digest | Full Text | Annex A
March 25, 2024
RMC No. 45-2024 Circularizes the memorandum dated March 25, 2024 of the Office of the President declaring that work in the government offices on March 27, 2024 is suspended from 12 o’clock in the afternoon onwards
Digest | Full Text | MC No. 45
March 26, 2024
RMC No. 46-2024 Publishes the updated list of registered manufacturers/importers/exporters of cigarettes, heated tobacco products, vapor products and novel tobacco products with the corresponding product brands/variants 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
April 1, 2024
RMC No. 47-2024 Announces the contest for the design of the New BIR Logo
Digest | Full Text | Summary of RA 8491 IRR
April 1, 2024
RMC No. 48-2024 Prescribes the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018)
Digest | Full Text | Annex A-D
April 2, 2024
RMC No. 49-2024 Circularizes Joint Memorandum Circular No. 2023-003, Series of 2023, issued by the Department of Human Settlements and Urban Development and the National Economic and Development Authority
Digest | Full Text | JMC No. 2023-003
April 3, 2024
RMC No. 50-2024 Notifies the loss of five (5) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)
Digest | Full Text
April 3, 2024
RMC No. 51-2024 Prescribes guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023
Digest | Full Text | Annex A
April 8, 2024
RMC No. 52-2024 Announces the availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot region
Digest | Full Text
April 8, 2024
RMC No. 53-2024 Informs taxpayers on the availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976 (Ease of Paying Taxes Act)
Digest | Full Text | BIR Form 1901 | BIR Form 1903 | BIR Form 1904 | BIR Form 1906
April 11, 2024
RMC No. 54-2024 Amends RMC No. 91-2018 relative to the Taxpayer Identification Number (TIN) Issuance to Clients of Microfinance Non-Government Organizations (MF-NGOs) and Members of Cooperatives through Online Registration and Update System (ORUS)
Digest | Full Text | ORUS User Guide or Taxpayer Job Aid for EO98
April 15, 2024
RMC No. 55-2024 Extends the ninety-day period for the actual imposition of Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants prescribed under RR No. 16-2023
Digest | Full Text
April 15, 2024
RMC No. 56-2024 Clarifies the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction (ONETT)
Digest | Full Text
April 17, 2024