REVENUE MEMORANDUM CIRCULAR NO. 74-2023 issued on July 5, 2023 prescribes the standard templates for “Sworn Statement” and “Sworn Declaration” to be submitted by domestic corporation in case it receives multiple foreign-sourced dividends qualified for

REVENUE MEMORANDUM CIRCULAR NO. 73-2023 issued on June 30, 2023 publishes the full text of the Memorandum of Agreement (MOA) between the BIR and the Chinese General Hospital and Medical Center (CGHMC) that will provide

REVENUE MEMORANDUM CIRCULAR NO. 72-2023 issued on June 29, 2023 publishes the May 22, 2023 letter from Food and Drug Administration (FDA) Director General Samuel A. Zacate endorsing updates to the List of VAT-Exempt Medicines

REVENUE MEMORANDUM CIRCULAR NO. 71-2023 issued on June 23, 2023 provides uniform guidelines and prescribes the revised mandatory documentary requirements in the processing and grant of Value-Added Tax (VAT) credit/refund claims under Section 112 of

REVENUE MEMORANDUM CIRCULAR NO. 70-2023 issued on June 22, 2023 circularizes the additional List of Top Withholding Agents (TWAs) for inclusion to and deletion from the existing List of TWAs required to deduct and remit

REVENUE MEMORANDUM CIRCULAR NO. 69-2023 issued on June 20, 2023 reverts the rates of Percentage Tax, Minimum Corporate Income Tax (MCIT) and Regular Corporate Income Tax (RCIT) on proprietary educational institutions and not for profit

REVENUE MEMORANDUM CIRCULAR NO. 68-2023 issued on June 13, 2023 expands the coverage of non-issuance of “Authority to Release  Imported Goods (ATRIG)” to importers of goods covered by Value-Added Tax exemption under Section 109(1)(B) of

REVENUE MEMORANDUM CIRCULAR NO. 67-2023 issued on June 13, 2023 prescribes the supplemental guidelines for the conduct of the Search for the Philippines’ Brightest Buwis Masters (PBBM) of 2023. In view of the varying school

REVENUE MEMORANDUM CIRCULAR NO. 66-2023 issued on June 9, 2023 circularizes the criminal penalties for violation of provisions of Republic Act (RA) No. 10173 (Data Privacy Act of 2012) and administrative penalties for violation of

REVENUE MEMORANDUM CIRCULAR NO. 65-2023 issued on June 8, 2023 amends Item VIll of Revenue Memorandum Circular (RMC) No. 19-2022 on the venue for the issuance of Certificate Authorizing Registration relative to tax-free exchanges of