In accordance with Section 3 of Revenue Regulations No. 13-2024 for the extension in the filing of tax returns and payment of the corresponding taxes due thereon, including submission of affected attachments, this Circular is being issued in order to provide assistance to taxpayers who were affected by recent earthquake within the jurisdiction of South Central Mindanao Region, which caused substantial damage to business establishments, government offices, and vital infrastructure, thereby disrupting normal business operations and limiting access to accounting records. Relative thereto, the Bureau of Internal Revenue (BIR) is hereby extending the deadline for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required attachments to provide ample time for taxpayers and BIR Personnel under the following Revenue District Offices (RDOs) to comply with the statutory tax deadlines: Accordingly, this Circular shall extend the statutory deadlines for submission and/or filing of the
In line with Republic Act No. 11976, otherwise known as “Ease of Paying Taxes (EOPT) Act”, as implemented by Revenue Regulations (RR) Nos 3-2024 and 7-2024, this circular is being issued to amend Revenue Memorandum Circular (RMC) No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as government mandated charges not subject to Output Tax and Creditable Withholding Tax on VAT and Income. Accordingly, Q&A No. 3 of RMC No. 116-2024 is hereby amended to read as follows: “Q3: Are the government mandated charges shall nor be subject to Output Tax and consequently on Creditable Withholding on VAT and Income? A3: The following mandated government charges shall not be subject to Output Tax and Creditable Withholding Tax on VAT and Income. All other revenue memorandum circulars and rulings inconsistent herewith are hereby amended, modified or repealed accordingly.
This Revenue Memorandum Circular (RMC) is issued to further clarify Revenue Regulations (RR) No. 3-2025 and address certain issues pertaining to the implementation of the Value-Added Tax (VAT) on Digital Sevice. Q1: If a nonresident digital service provider (NRDSP) supplies or delivers digital services to Philippine consumers and such digital services qualify to register with the BIR and file VAT-exemption, is the NRDSP still required to register with the Bureau of Internal Revenue (BIR) in accordance with RR No. 3-2025? A1: Yes. If the NRDSP supplies digital services to Philippine consumers and such services are entitled to VAT exemption, it shall be required to register with the BIR and file VAT returns. Of the sales of the NRDSP are VAT-exempt, these shall be indicated as VAT-exempt sales in the VAT Returns. Q2: In a cross-boarder cost-sharing arrangements involving (i) foreign digital service provider, (ii) a foreign affiliate contracts for and/or
In addition to the obligation to deduct and remit the withholding taxes to the Bureau of Internal Revenue (BIR), pursuant to the provisions of Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, all withholding agents are required to submit Alphabetical List of Employees/Payees from Whom Taxes Where Withheld (alphalist) to the BIR, as an attachment to the withholding tax returns. Hence, its deadline of submission is the same with the deadline of submission of the said returns. The type of alphalist to be submitted depends on the specific withholding tax return and irs corresponding deadline, as follows: Since the alphalist is an attachment and therefore a part of the withholding tax return, the submission of the alphalist is likewise an obligation of the withholding agent. Failure to submit the alphalist constitutes a violation of BIR regulations and is subject to the corresponding penalty. The recently issued RR
This Circular supplements Revenue Memorandum Circular (RMC) No. 86-2023 by recognizing the updated composition of securities from the PSE bi-annual index rebalancing, as transmitted by the SEC. The SEC, through its letter dated 29 January 2026 (Annex “B”) , informed the Bureau of Internal Revenue (BIR) of the official results of the PSE bi-annual rebalancing of the PSE Index (PSEi) and Dividend Yield Index which took effect on 02 February 2026, pursuant to Section 3 of SEC Memorandum Circular (MC) No. 7, Series of 2022, otherwise known as the Rules on Qualified and/r Eligible PERA Investments. In view thereof, and for the purposes of administering tax incentives under Republic Act No. 9505, otherwise known as “PERA Act of 2008”, and its Implementing Rules and Regulations, the following clarifications are hereby issued: Nothing in this Circular shall be construed as amending or revoking tax rules, but merely supplementing and clarifying the
In line with the Bureau of Internal Revenue’s (BIR) continuing efforts to modernize tax administation, enhance taxpayer services, and promote ease of doing business, this Circular is issued to announce the availability of the Taxpayer Portal and its pilot implementation covering taxpayers registered under the offices/divisions of the BIR’s Large Taxpayers Service (LTS). The Taxpayer Portal is secured digital platform that provides taxpayers with a single-view online access to their tax information. Through a centralized taxpayer profile, taxpayers can payments, and receive timely system-generated reminders for tax returns, track taxpayments, and receive timely system- generated reminders for tax return filing and payment obligations. With the said features the need for manual follow ups and in-person visits to BIR offices will be reduced. As part of the pilot implementation, taxpayers registered under the LTS may enroll in the Taxpayer Portal and use the following system functionalities: The pilot implementation of the
Prescribing Simplified and Streamlined Guidelines and Procedures in the Closure and/or Cancellation of Business Registration with the Bureau of Internal Revenue SECTION 1. Purpose. – Pursuant to Section 5(J) of Revenue Regulations No. 7-2024 and Revenue Memorandum Circular No. 91-2024, implementing Republic Act (RA ) No. 11976 standardize, and streamline the guidelines and procedures in the processing of applications for closure and/or cancellation of taxpayer’s business registration with the Bureau of Internal Revenue (BIR). SECTION 2. Coverage. – This Circular shall apply to all business taxpayers registered with the BIR, whether domestic or foreign, resident or non-resident, that have permanently ceased business operations or have otherwise become subject to closure or cancellation of business registration, including but not limited to the following persons: SECTION 3. Modes and Venue of Filing of Application for Closure and/or Cancellation of Business Registration. – The application for closure and/or cancellation of business registration, together
This Circular is issued to prescibe the extension of filing of the 2025 Audited Financial Statements (AFS) and Other Attachments, and guidelines to ensure uniform handling by all concerned offices of the issues encountered by taxpayers in the submission of AFS and other attachments through the Electronic Audited Financial Statements (eAFS)/ Submission Facility during the recently concluded Annual Income Tax Return filing period:
This Circular is issued to clarify the requirement of the submission of the Certificate of Entitlement to Tax Incentives (CETI) as a mandatory attachment to the Annual Income Tax Return (AITR) of Registered Business Enterprise (RBE) taxpayers. It is hereby clarified that Revenue Memorandum Circular (RMC) No. 20-2026 did not amend nor repeal existing requirements relating to the submission of the CETI by RBE taxpayers. The list of attachments to the AITR indicated in RMC No. 20-2026 is similar to those prescribed under the following prior issuances: (1) RMC No. 34-2025; (2) RMC No. 51-2024; and (3) RMC No. 44-2023. All of the above issuances were issued in reference to and consistent with the provisions under RMC No. 28-2022, which governs the submission of CETI in support of the availment of Income Tax incentives. Pursuant to the provisions of Section 4 under Rule 8 of the Implementing Rules and Regulations
Pursuant to Section 236 of the National Internal Revenue Code of 1997, as amended (Tax Code) and its Implementing Rules and Regulations under Section 5 of Revenue Regulations (RR) No. 7-2026 and Section 5 of RR No. 15-2024, every person subject to any internal revenue tax is required to register with the Revenue District Office of the Bureau of Internal Revenue on or before the commencement of business, before payment of any tax due, or before or upon filing of any applicable tax return, statement or declaration as mandated by the Tax Code. Moreover, Section 5(F) of RR No. 7-2024 provides for the issuance of Certificate of Registration (COR) or Electronic Certificate of Registration (eCOR) to each Head Office, Branch and Facility within the period of/time prescribed in the BIR Citizen’s Charter, upon submission of complete documentary requirements. Section 5(G) of RR No. 7-2024 and Section 6 of RR No.
Live Webinar: Value Added Tax: In and Out
Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity
Live Webinar: Withholding Taxes, Subjects & Applications
Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions
Live Webinar: PEZA Registered Entities: Taxation and Basic Reports
Live Webinar: Basic Bookkeeping for Non-Accountants
Live Webinar on Ph Payroll Computations and Taxation
Live Webinar: BIR Examination: Their Procedures and Our Defenses
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Revenue Memorandum Circular No. 062- 2026
Revenue Memorandum Circular No. 060-2026
Revenue Memorandum Circular No. 059- 2026
Revenue Memorandum Circular No. 055-2026
Revenue Memorandum Circular No. 054-2026
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