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 Memorandum Circular No. 81-2026

Revenue Memorandum Circular No. 79-2026

Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers

Revenue Memorandum Circular No. 71-2026

Revenue Regulations No. 004-2026

Revenue Memorandum Circular No. 064-2026

Revenue Memorandum Circular No. 062- 2026

Seminar Schedules

Aug 11, 2026

Live Webinar: SEC Corporate Process: Amendments, Capitalizations, Dividends etc.

Aug 27, 2026

Live Webinar: Acting as CTA ICPA (BIR LOA’s)

Sep 10, 2026

Live Webinar: Basic Accounting for Non-Accountant

Sep 11, 2026

BIR Tax Compliance Live Webinar (Retainership, Tax Consultation & Opinions)

Sep 16 - Sep 17, 2026

Live Webinar 1 & 2: BIR Tax Compliance for VAT Entity

Sep 22 - Sep 23, 2026

Live Webinar on Ph Payroll Computations and Taxation

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