REVENUE REGULATIONS NO. 2-2021 issued on April 8, 2021 amends certain provisions of Revenue Regulations (RR) No. 2-98, as amended, to implement the amendments introduced by Republic Act No. 11534 (Corporate Recovery and Tax IncentivesRR No. 2-2021
REVENUE REGULATIONS NO. 1-2021 issued on April 8, 2021 implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under Section 11 of RepublicRR No. 1-2021
REVENUE REGULATIONS NO. 34-2020 issued on December 21, 2020 prescribes the guidelines and procedures on the submission of BIR Form No. 1709 [Related Party Transactions (RPT Form)], Transfer Pricing Documentation (TPD) and other supporting documents,RR No. 34-2020
REVENUE MEMORANDUM CIRCULAR NO. 41-2026 issued on April 30, 2026 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 chewingRMC No. 41-2026
REVENUE MEMORANDUM CIRCULAR NO. 40-2026 issued on April 30, 2026 circularizes the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and Bureau of Internal Revenue (BIR) dated May 6, 2025. The MOA providesRMC No. 40-2026
REVENUE MEMORANDUM CIRCULAR NO. 39-2026 issued on April 30, 2026 clarifies the deadline for the submission of required attachments to 2025 Annual Income Tax Returns. The provisions of Revenue Memorandum Circular No. 30-2026 are reiteratedRMC No. 39-2026
REVENUE MEMORANDUM CIRCULAR NO. 35-2026 issued on April 28, 2026 clarifies the deadline of filing of Request for Reconsideration of the Full or Partial Denial of the Claim for VAT/Excise Tax Refund within the NationalRMC No. 35-2026
REVENUE MEMORANDUM CIRCULAR NO. 33-2026 issued on April 27, 2026 provides clarification on the filing and payment of Estate Tax under the Estate Tax Amnesty. There is no deadline for the submission of proof ofRMC No. 33-2026
REVENUE MEMORANDUM CIRCULAR NO. 32-2026 issued on April 20, 2026 circularizes Joint Administrative Order (JAO) No. 001-2025 titled “Guidelines on the Treatment of Donations to the National Dairy Authority (NDA)”. The Order prescribes the processRMC No. 32-2026
REVENUE MEMORANDUM CIRCULAR NO. 31-2026 issued on April 17, 2026 circularizes Executive Order (EO) No. 114, Series of 2026, titled “Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of RepublicRMC No. 31-2026
