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’

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 Workers

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 Sheet

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 Number

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 due

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 and

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 areas

REVENUE MEMORANDUM CIRCULAR NO. 98-2025 issued on November 3, 2025 notifies the loss of one (1) set of used/filled-up but unissued BIR Form No. 1966 – Electronic Letter of Authority with Serial Number eLA202400108209. Said

REVENUE MEMORANDUM CIRCULAR NO. 95-2025 issued on October 27, 2025 circularizes Republic Act No. 12235 titled “An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue

REVENUE MEMORANDUM CIRCULAR NO. 94-2025 issued on October 27, 2025 provides supplemental policies on the processing of refund/credit of Excise Tax associated with unused internal revenue stamps for cigarettes, heated tobacco products and vape products.