REVENUE MEMORANDUM CIRCULAR NO. 83-2025 issued on September 12, 2025 enjoins all BIR officials and employees to participate in the celebration of the 36th National Statistics Month in October 2025 with the theme “Accelerating the

REVENUE MEMORANDUM CIRCULAR NO. 82-2025 issued on September 10, 2025 publishes the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco products, vapor products, novel tobacco products, cigars and chewing

REVENUE MEMORANDUM CIRCULAR NO. 81-2025 issued on September 3, 2025 reiterates the criteria and guidelines on the deductibility of ordinary and necessary expenses under Section 34(a)(1)(a) of the National Internal Revenue Code of 1997, as

REVENUE MEMORANDUM CIRCULAR NO. 79-2025 issued on July 31, 2025 extends the deadline for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Provider (NRDSP) pursuant to Republic Act

REVENUE MEMORANDUM CIRCULAR NO. 78-2025 issued on July 29, 2025 provides the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers (NRDSPs) through the

REVENUE MEMORANDUM CIRCULAR NO. 74-2025 issued on July 18, 2025 prescribes the updated checklist of documentary requirements for BIR registrationrelated frontline services. For clarification, a One Person Corporation (OPC) applying for registration through an authorized

REVENUE MEMORANDUM CIRCULAR NO. 74-2025 issued on July 18, 2025 prescribes the updated checklist of documentary requirements for BIR registrationrelated frontline services. For clarification, a One Person Corporation (OPC) applying for registration through an authorized

REVENUE MEMORANDUM CIRCULAR NO. 73-2025 issued on July 15, 2025 circularizes the 2025 National Priority Plan Addendum prepared by the Department of Economy, Planning and Development (formerly National Economic and Development Authority), in compliance with

REVENUE MEMORANDUM CIRCULAR NO. 72-2025 issued on July 14, 2025 informs all concerned parties of the validity period of the Certificates of Accreditation that are set to expire on July 31, 2025 under Revenue Memorandum

REVENUE MEMORANDUM CIRCULAR NO. 71-2025 issued on July 11, 2025 amends the prescribed format of VAT Zero-Rating Certificate to be issued by Investment Promotion Agencies (IPAs), to wit: a. Template 1 (with Annex ‘’A”) –