REVENUE MEMORANDUM CIRCULAR NO. 10-2026 issued on February 4, 2026 clarifies the tax treatment, documentation requirements, and filing of return and payment of Donor’s Tax for donations consisting purely of cash. The rules shall apply

REVENUE MEMORANDUM CIRCULAR NO. 9-2026 issued on February 2, 2026 enjoins all agencies of the government, local government units, academic institutions, state universities and colleges, non-government organizations, multi-sectoral partners and the private sector at the

REVENUE MEMORANDUM CIRCULAR NO. 8-2026 on January 27, 2026 resumes all tax audit and field operations of the Bureau of Internal Revenue that were suspended under Revenue Memorandum Circular (RMC) No. 107-2025. The suspension of

REVENUE MEMORANDUM CIRCULAR NO. 7-2026 on January 27, 2026 publishes the Revised People’s Freedom of Information (FOI) Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving Officers.

REVENUE MEMORANDUM CIRCULAR NO. 6-2026 issued on January 26, 2026 extends the deadlines for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Providers (NRDSPs) until January 30, 2026.

REVENUE MEMORANDUM CIRCULAR NO. 5-2026 issued on January 23, 2026 launches a new feature in the BIR’s Chatbot REVIE called Letter of Authority (LOA) Verifier.  The LOA Verifier through Chatbot REVIE is intended to provide

REVENUE MEMORANDUM CIRCULAR NO. 2-2026 issued on January 12, 2026 circularizes Memorandum Circular (MC) No. 111 dated December 18, 2025 of the Office of the President, Malacañang Palace, which suspends work in all government offices

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 Agreement

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 per

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 audits