REVENUE MEMORANDUM CIRCULAR NO. 29-2025 issued on April 7, 2025 circularizes Republic Act No. 12079, titled “An Act Creating a VAT Refund Mechanism forNon-Resident Tourists, Adding a New Section 112-A to the National Internal RevenueRMC No. 29-2025
REVENUE MEMORANDUM CIRCULAR NO. 27-2025 issued on April 4, 2025 notifies the loss of two (2) pads of unused/unissued BIR Form No. 0423 – Apprehension Slip bearing the Serial Numbers APS200100024101 to APS200100024200. Said forms,RMC No. 27-2025
REVENUE MEMORANDUM CIRCULAR NO. 26-2025 issued on April 4, 2025 notifies the missing original copy of unused/unissued BIR Form No. 2313-R – Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties bearing theRMC No. 26-2025
REVENUE MEMORANDUM CIRCULAR NO. 25-2025 issued on April 4, 2025 publishes the full text of the February 24, 2025 Letter from Food and Drug Administration (FDA) Director General Samuel A. Zacate endorsing updates to theRMC No. 25-2025
REVENUE MEMORANDUM CIRCULAR NO. 24-2025 issued on April 3, 2025 publishes the full text of Republic Act No. 12009 titled “An Act Revising Republic Act No. 9184, otherwise known as the “Government Procurement Reform Act”,RMC No. 24-2025
REVENUE MEMORANDUM CIRCULAR NO. 23-2025 issued on March 27, 2025 circularizes the Updated List of Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGO Regulatory Council (MNRC) as of February 26, 2025. Under the ImplementingRMC No. 23-2025
REVENUE MEMORANDUM CIRCULAR NO. 22-2025 issued on March 24, 2025 prescribes the CY 2025 BIR Priority Programs and Projects. The said programs and projects, as categorized under the Four (4) Pillars of Good Governance, areRMC No. 22-2025
REVENUE MEMORANDUM CIRCULAR NO. 21-2025 issued on March 24, 2025 clarifies the proper tax treatment of Joint Ventures/Consortiums formed for the purpose of undertaking construction projects under Section 22 (B) of the National Internal RevenueRMC No. 21-2025
REVENUE MEMORANDUM CIRCULAR NO. 20-2025 issued on March 20, 2025 clarifies certain policies, guidelines and procedures relative to the processing and issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG) pursuant toRMC No. 20-2025
REVENUE MEMORANDUM CIRCULAR NO. 18-2025 issued on February 28, 2025, notifies the loss of one (1) set of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet with Serial Number TIS202100055688. Said form, which wasRMC No. 18-2025
