REVENUE MEMORANDUM CIRCULAR NO. 1-2026 issued on January 5, 2026 publishes the full text of the data sharing agreement between the Bureau of Internal Revenue (BIR) and the Fiscal Incentives Review Board (FIRB). This AgreementRMC No. 1-2026

REVENUE MEMORANDUM CIRCULAR NO. 110-2025 issued on December 26, 2025 announces the availability of the 2026 BIR Interactive Tax Calendar on the BIR Website (www.bir.gov.ph). The BIR Interactive Tax Calendar contains the tax deadlines perRMC No. 110-2025

REVENUE MEMORANDUM CIRCULAR NO. 109-2025 issued on December 12, 2025 clarifies the coverage of audit suspension under Revenue Memorandum Circular (RMC) No. 107-2025, which took effect on November 24, 2025. All taxpayers with ongoing auditsRMC No. 109-2025

REVENUE MEMORANDUM CIRCULAR NO. 107-2025 issued on November 24, 2025 suspends all ongoing field audits and related field operations, such as issuance of Letter of Authority (LOA), Mission Order (MO), examination and verification of taxpayers’RMC No. 107-2025

REVENUE MEMORANDUM CIRCULAR NO. 105-2025 issued on November 12, 2025 clarifies the taxability of Health Emergency Allowance (HEA) granted under Republic Act (RA) No. 11712 (Public Health Emergency Benefits and Allowances for Health Care WorkersRMC No. 105-2025

REVENUE MEMORANDUM CIRCULAR NO. 104-2025 issued on November 11, 2025 notifies internal revenue officials, employees and others concerned about the loss of two (2) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information SheetRMC No. 104-2025

REVENUE MEMORANDUM CIRCULAR NO. 102-2025 issued on November 11, 2025 notifies internal revenue officials, employees and others concerned about the missing quadruplicate copy of unused/unissued BIR Form No. 0422 – Mission Order with Serial NumberRMC No. 102-2025

REVENUE MEMORANDUM CIRCULAR NO. 101-2025 issued on November 11, 2025 extends until November 28, 2025 the deadlines for the filing of tax returns, payment of taxes due thereon, including the submission of required documents dueRMC No. 101-2025

REVENUE MEMORANDUM CIRCULAR NO. 100-2025 issued on November 7, 2025 expands the coverage of Revenue Memorandum Circular (RMC) No. 99-2025 to additional areas affected by severe Typhoon “Tino” for the filing of tax returns andRMC No. 100-2025

REVENUE MEMORANDUM CIRCULAR NO. 99-2025 issued on November 7, 2025 extends until November 28, 2025 the deadlines for filing, payment of taxes, and submission of documents falling due in November 2025 for taxpayers in areasRMC No. 99-2025