Revenue Memorandum Circular No. 42-2025

Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066

For the information and guidance of all internal revenue officials, employees and others concerned, attached as Annex “A” hereof is the Implementing Rules and Regulations of Title XIII of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066.

Updates

Revenue Regulations No. 015-2025

Revenue Regulations No. 014-2025 – VAT on Digital Services

Revenue Memorandum Circular No. 42-2025

Revenue Memorandum Circular No. 40-2025

Revenue Memorandum Circular No. 38-2025

Revenue Memorandum Circular No. 37-2025

Revenue Memorandum Circular No. 34-2025

Seminar Schedules

Jun 17 - Jun 18, 2025

Live Webinar on Ph Payroll Computations and Taxation

Jun 18, 2025

Live Webinar: Input VAT Refund

Jun 24 - Jun 25, 2025

Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest

Jun 26, 2025

Onsite Training: PEZA Registered Entities: Taxation and Basic Reports

Jun 27, 2025

Live Webinar: Quarterly BIR Tax Updates- with CPD Units

Jul 02, 2025

Live Webinar: Returns and Reports Preparation under eBIR Forms and Online Submissions

Jul 03, 2024

Live Webinar: Basic Bookkeeping Refresher Course

Jul 08 - Jul 09, 2025

Live Webinar: Withholding Taxes, Subjects & Applications

Jul 17 - Jul 18, 2025

Live Webinar: Value Added Tax: In and Out

Aug 05, 2025

Live Webinar: SEC Dividend Declarations

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