REVENUE MEMORANDUM CIRCULAR NO. 54-2026 issued on May 26, 2026 clarifies the Personal Equity Retirement Account (PERA) eligibility of securities covered by the Securities and Exchange Commission (SEC) Notice on the Philippine Stock Exchange (PSE)RMC No. 54-2026

REVENUE MEMORANDUM CIRCULAR NO. 53-2026 issued on May 26, 2026 announces 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). TheRMC No. 53-2026

REVENUE MEMORANDUM CIRCULAR NO. 52-2026 issued on May 21, 2026 circularizes Republic Act No. 12021, titled “An Act Providing for the Magna Carta of Filipino Seafarers”.

REVENUE MEMORANDUM CIRCULAR NO. 51-2026 issued on May 21, 2026 publishes the full text of Civil Service Commission Resolution Number 2600005 dated January 06, 2026 re: Guidelines on the Development of Agency Competency-Based Human ResourceRMC No. 51-2026

REVENUE MEMORANDUM CIRCULAR NO. 50-2026 issued on May 21, 2026 publishes the full text of Civil Service Commission Resolution Number 2501089 dated October 08, 2025 re: Guidelines on the Conduct of Mid-Term and Full-Term ReviewRMC No. 50-2026

REVENUE MEMORANDUM CIRCULAR NO. 49-2026 issued on May 21, 2026 circularizes Republic Act No. 12231, titled “An Act Optimizing the National Government for Efficient Public Service Delivery”.

REVENUE MEMORANDUM CIRCULAR NO. 48-2026 issued on May 21, 2026 notifies all internal revenue officials, employees and others concerned about the loss of two (2) pads of used/filled-up BIR Form No. 2302 -Tax Subsidy AvailmentRMC No. 48-2026

REVENUE MEMORANDUM CIRCULAR NO. 47-2026 issued on May 19, 2026 prescribes the simplified and streamlined guidelines and procedures in the closure and/or cancellation of business registration with the Bureau of Internal Revenue. This shall applyRMC No. 47-2026

REVENUE MEMORANDUM CIRCULAR NO. 46-2026 issued on May 18, 2026 prescribes the procedures and extension of deadline for filing of the 2025 Audited Financial Statements (AFS) and other attachments through the Electronic Audited Financial StatementsRMC No. 46-2026

REVENUE MEMORANDUM CIRCULAR NO. 45-2026 issued on May 13, 2026 publishes the full text of Memorandum Circular No. 118 dated April 13, 2026 issued by the Office of the President re: “Directing all Government AgenciesRMC No. 45-2026