REVENUE MEMORANDUM CIRCULAR NO. 45-2024 issued on March 26, 2024 circularizes Memorandum Circular No. 45 dated March 25, 2024 issued by the Office of the President declaring suspension of work in the government offices on March

REVENUE MEMORANDUM CIRCULAR NO. 44-2024 issued on March 25, 2024 circularizes the full text of Proclamation No. 486, titled “Declaring the Month of February of Every Year as ‘Tax Awareness Month’”. The Bureau of Internal Revenue

REVENUE MEMORANDUM CIRCULAR NO. 43-2024 issued on March 20, 2024 notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet (TIS) bearing the Serial Numbers TlS202100056866 to TIS202100056871. The

REVENUE MEMORANDUM CIRCULAR NO. 42-2024 issued on March 19, 2024 prescribes the CY 2024 BIR Priority Programs and Projects for CY 2024, to wit:            I. Provide Excellent Service to Taxpayers    

REVENUE MEMORANDUM CIRCULAR NO. 41-2024 issued on March 18, 2024 prescribes the policies, guidelines and procedures relative to the affixture of internal revenue stamps for Cigarettes, Heated Tobacco Products, and Vapor Products. The following schedule

REVENUE MEMORANDUM CIRCULAR NO. 40-2024 issued on March 18, 2024 informs all taxpayers and others concerned on the new and upgraded Internal Revenue Stamp Design for Cigarettes, Heated Tobacco Products, and Vapor Products in connection with

REVENUE MEMORANDUM CIRCULAR NO. 39-2024 issued on March 18, 2024 announces the availability of BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trust] in the Electronic Filing and Payment

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