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. 046 – 2026

Revenue Memorandum Circular No. 042-2026

Revenue Memorandum Circular No. 038 – 2026

Revenue Memorandum Circular No. 037-2026

Revenue Memorandum Circular No. 036-2026

Revenue Memorandum Circular No. 035-2026

Revenue Regulations No. 003-2026

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Jun 05, 2026

Live Webinar: How to register business entities in the Philippines?

Jun 10 - Jun 11, 2026

Live Webinar: Value Added Tax: In and Out

Jun 17 - Jun 18, 2026

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

Jun 24 - Jun 25, 2026

Live Webinar: PEZA Registered Entities: Taxation and Basic Reports

Jun 26, 2026

Live Webinar: Input VAT Refund

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