REVENUE MEMORANDUM CIRCULAR NO. 52-2023 issued on May 10, 2023 clarifies the guidelines for optional filing and payment of monthly Value-Added Tax (VAT) Returns (BIR Form No. 2550M) for VAT-registered persons.         RMC No. 52-2023

REVENUE MEMORANDUM CIRCULAR NO. 51-2023 issued on May 10, 2023 notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt (ROR) bearing the following Serial Numbers: Serial NumberRMC No. 51-2023

REVENUE MEMORANDUM CIRCULAR NO. 50-2023 issued on May 10, 2023 notifies the loss of six (6) sets of previously cancelled BIR Form No. 0427 – Notice of Denial – Application for Compromise Settlement bearing theRMC No. 50-2023

REVENUE MEMORANDUM CIRCULAR NO. 49-2023 issued on May 5, 2023 updates the floor price of cigarettes, heated tobacco, vaporized nicotine and non-nicotine products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncomplianceRMC No. 49-2023

REVENUE MEMORANDUM CIRCULAR NO. 48-2023 issued on May 5, 2023 announces the availability and implementation of the additional features and functionalities of online application for registration information updates and other online facilities for registrationrelated transactionsRMC No. 48-2023

REVENUE MEMORANDUM CIRCULAR NO. 47-2023 issued on May 3, 2023 reiterates the proper time of remittance of Withholding Taxes by National Government Agencies (NGAs) and instrumentalities, Local Government Units (LGUs), and Government Owned and ControlledRMC No. 47-2023

REVENUE MEMORANDUM CIRCULAR NO. 46-2023 issued on April 19, 2023 publishes the full text of Fiscal Incentives Review Board (FIRB) Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the BoardRMC No. 46-2023

REVENUE MEMORANDUM CIRCULAR NO. 45-2023 issued on April 19, 2023 publishes the full text of Fiscal Incentives Review Board (FIRB) Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board ofRMC No. 45-2023

REVENUE MEMORANDUM CIRCULAR NO. 44-2023 issued on April 14, 2023 provides supplemental guidelines in the filing of Annual Income Tax Returns (AITRs) and payment of taxes due thereon for Taxable Year 2022 using eBIRForms Package/ElectronicRMC No. 44-2023

REVENUE MEMORANDUM CIRCULAR NO. 43-2023 issued on April 14, 2023 further clarifies certain policies on the filing of appeal against Final Decision on Disputed Assessments (FDDA) pursuant to Revenue Regulations No. 12-99, as amended. InRMC No. 43-2023