REVENUE MEMORANDUM CIRCULAR NO. 23-2022 issued on March 9, 2022 suspends the Income Tax incentives granted to all Registered Business Enterprises (RBEs) of the Information Technology-Business Process Management (IT-BPM) sector that violated the work-from-home (WFH)

REVENUE MEMORANDUM CIRCULAR NO. 22-2022 issued on February 21, 2022 provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections.       All candidates, political parties/party list groups and campaign contributors

REVENUE MEMORANDUM CIRCULAR NO. 21-2022 issued on February 21, 2022 prescribes the guidelines in the claim of Input Value-Added Tax (VAT) on purchases or importations of capital goods, pursuant to Section 110 of the National

REVENUE MEMORANDUM CIRCULAR NO. 20-2022 issued on February 17, 2022 prescribes guidance on the filing of Requests for Confirmation (RFC), Tax Treaty Relief Applications (TTRAs) and Tax Sparing Applications.      Taxpayers who were already

REVENUE MEMORANDUM CIRCULAR NO. 19-2022 issued on February 4, 2022 provides clarification and guidance on Section 8 of Revenue Regulations No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the National Internal

REVENUE MEMORANDUM CIRCULAR NO. 32-2020 issued on March 23, 2020 extends until April 30, 2020 the deadline for the filing of Certificate of Residence for Tax Treaty Relief (CORTT) Forms for Final Withholding Taxes on

REVENUE MEMORANDUM CIRCULAR NO. 10-2021 issued on January 19, 2021 publishes the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and the Civil Aviation Authority of the Philippines

REVENUE MEMORANDUM CIRCULAR NO. 9-2021 issued on January 11, 2021 circularizes Administrative Order No. 23 titled “Eliminating Overregulation to Promote Efficiency of Government Processes”. All national government agencies covered by Section 3 of Republic Act

REVENUE MEMORANDUM CIRCULAR NO. 8-2021 issued on January 11, 2021 circularizes Republic Act (RA) No. 11467, titled “An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding

REVENUE MEMORANDUM CIRCULAR NO. 140-2020 issued on December 29, 2020 notifies the loss of one (1) pad of unused/unissued BIR Form No. 0423 – Apprehension Slip with Serial Numbers APS200400038501 to APS200400038550. Said forms, which