REVENUE MEMORANDUM CIRCULAR NO. 38-2024 issued on March 15, 2024 clarifies the issues raised on Revenue Memorandum Circular (RMC) No. 5-2024. The ruling in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, finding that the

REVENUE MEMORANDUM CIRCULAR NO. 37-2024 issued on March 14, 2024 announces the availability of Taxpayer Identification Number (TIN) inquiry thru electronic mail (email) at tin.inquiry@bir.gov.ph. Taxpayers who will inquire on their issued TIN via email

REVENUE MEMORANDUM CIRCULAR NO. 36-2024 issued on March 11, 2024 clarifies the manner of computing the Minimum Corporate Income Tax (MCIT) for Taxable Year 2023. Republic Act No. 11534 (CREATE Act) prescribed the one percent

REVENUE MEMORANDUM CIRCULAR NO. 35-2024 issued on March 6, 2024 provides the policies and guidelines for brand registration and the submission of packaging labels and product composition/formulation sheet as an additional requirement for proper tax

REVENUE MEMORANDUM CIRCULAR NO. 34-2024 issued on March 5, 2024 publishes the full text of the February 5, 2024 Letter from Food and Drug Administration (FDA) Director General Samuel A. Zacate, endorsing updates to the

REVENUE MEMORANDUM CIRCULAR NO. 33-2024 issued on February 29, 2024 announces the availability of additional/enhanced functionalities of the BIR’s Contact Center Solution and Chatbot Revie. The functionalities include the following: eAppointment – an online appointment

REVENUE MEMORANDUM CIRCULAR NO. 32-2024 issued on February 28, 2024 notifies the loss of twenty-eight (28) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet bearing the following Serial Numbers: —————–Table Here—————–  

REVENUE MEMORANDUM CIRCULAR NO. 31-2024 issued on February 27, 2024 advises all employers that the BIR does not require newly-hired employees to verify their TIN and get a TIN Verification slip from the Revenue District

REVENUE MEMORANDUM CIRCULAR NO. 30-2024 issued on February 26, 2024 circularizes the Agreement between the Government of the Republic of the Philippines and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei

REVENUE MEMORANDUM CIRCULAR NO. 29-2024 issued on February 26, 2024 extends the deadline for the submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) from February 28, 2024 to March 31, 2024.