REVENUE MEMORANDUM CIRCULAR NO. 51-2026 issued on May 21, 2026 publishes the full text of Civil Service Commission Resolution Number 2600005 dated January 06, 2026 re: Guidelines on the Development of Agency Competency-Based Human Resource

REVENUE MEMORANDUM CIRCULAR NO. 50-2026 issued on May 21, 2026 publishes the full text of Civil Service Commission Resolution Number 2501089 dated October 08, 2025 re: Guidelines on the Conduct of Mid-Term and Full-Term Review

REVENUE MEMORANDUM CIRCULAR NO. 49-2026 issued on May 21, 2026 circularizes Republic Act No. 12231, titled “An Act Optimizing the National Government for Efficient Public Service Delivery”.

REVENUE MEMORANDUM CIRCULAR NO. 48-2026 issued on May 21, 2026 notifies all internal revenue officials, employees and others concerned about the loss of two (2) pads of used/filled-up BIR Form No. 2302 -Tax Subsidy Availment

REVENUE MEMORANDUM CIRCULAR NO. 47-2026 issued on May 19, 2026 prescribes the simplified and streamlined guidelines and procedures in the closure and/or cancellation of business registration with the Bureau of Internal Revenue. This shall apply

REVENUE MEMORANDUM CIRCULAR NO. 46-2026 issued on May 18, 2026 prescribes the procedures and extension of deadline for filing of the 2025 Audited Financial Statements (AFS) and other attachments through the Electronic Audited Financial Statements

REVENUE MEMORANDUM CIRCULAR NO. 45-2026 issued on May 13, 2026 publishes the full text of Memorandum Circular No. 118 dated April 13, 2026 issued by the Office of the President re: “Directing all Government Agencies

REVENUE MEMORANDUM CIRCULAR NO. 44-2026 issued on May 13, 2026 circularizes Department Order No. 018-2025 issued by the Department of Finance (DOF), titled “Guidelines for Accreditation of Value-Added Tax (VAT) Refund System Operators Pursuant to

REVENUE MEMORANDUM CIRCULAR NO. 43-2026 issued on May 13, 2026 circularizes Republic Act No. 12022, titled “An Act Defining the Crimes of Agricultural Economic Sabotage Prescribing Penalties Therefor, Vesting Jurisdiction Over Such Offenses with the

REVENUE MEMORANDUM CIRCULAR NO. 42-2026 issued on May 7, 2026 clarifies the submission of the Certificate of Entitlement to Tax Incentives (CETI) as attachment to the Annual Income Tax Return (AITR) of Registered Business Enterprise