REVENUE MEMORANDUM CIRCULAR NO. 5-2018 issued on January 16, 2018 publishes the full text of Memorandum Circular No. 36, entitled “Reminding All Government Offices, Agencies and Instrumentalities, Including Government-Owned or –Controlled Corporations, State Universities and Colleges, and Local

REVENUE MEMORANDUM CIRCULAR NO. 4-2018 issued on January 11, 2018 provides the transition procedures for all Electronic Filing and Payment System (eFPS) filers in the filing of tax return affected by the revised Excise Tax rates on

REVENUE MEMORANDUM CIRCULAR NO. 3-2018 issued on January 9, 2018 provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax (BIR Form Nos. 2000 and 2000-OT) pursuant to the provisions

REVENUE MEMORANDUM CIRCULAR NO. 2-2018 issued on January 8, 2018 provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of Republic Act No. 10963 (Tax Reform

REVENUE MEMORANDUM CIRCULAR NO. 1-2018 issued on January 5, 2018 prescribesthe procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments

REVENUE MEMORANDUM CIRCULAR NO. 135-2024 issued on December 18, 2024, circularizes Republic Act No. 12066, titled “An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293,

REVENUE MEMORANDUM CIRCULAR NO. 134-2024 issued on December 18, 2024, circularizes Republic Act No. 12063, titled “An Act Institutionalizing the Enterprise-Based Education and Training Framework and Appropriating Funds Therefor”. Donations, contributions, bequests, subsidies, or financial

REVENUE MEMORANDUM CIRCULAR NO. 133-2024 issued on December 18, 2024, amends certain provisions of Revenue Memorandum Circular No. 56-2024, particularly the venue for the processing and issuance of Electronic Certificate Authorizing Registration (eCAR) for transactions

REVENUE MEMORANDUM CIRCULAR NO. 132-2024 issued on December 8, 2024, further clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its Licensees and Contractees. Income from operations under PAGCOR’s franchise/gaming operations refers

REVENUE MEMORANDUM CIRCULAR NO. 131-2024 issued on December 3, 2024, publishing the full text of the October 14, 2024 letter from Food and Drug Administration (FDA) Director General Samuel A. Zacate endorsing updates to the