REVENUE MEMORANDUM CIRCULAR NO. 100-2025 issued on November 7, 2025 expands the coverage of Revenue Memorandum Circular (RMC) No. 99-2025 to additional areas affected by severe Typhoon “Tino” for the filing of tax returns andRMC No. 100-2025
REVENUE MEMORANDUM CIRCULAR NO. 99-2025 issued on November 7, 2025 extends until November 28, 2025 the deadlines for filing, payment of taxes, and submission of documents falling due in November 2025 for taxpayers in areasRMC No. 99-2025
REVENUE MEMORANDUM CIRCULAR NO. 98-2025 issued on November 3, 2025 notifies the loss of one (1) set of used/filled-up but unissued BIR Form No. 1966 – Electronic Letter of Authority with Serial Number eLA202400108209. SaidRMC No. 98-2025
REVENUE MEMORANDUM CIRCULAR NO. 95-2025 issued on October 27, 2025 circularizes Republic Act No. 12235 titled “An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal RevenueRMC No. 95-2025
REVENUE MEMORANDUM CIRCULAR NO. 94-2025 issued on October 27, 2025 provides supplemental policies on the processing of refund/credit of Excise Tax associated with unused internal revenue stamps for cigarettes, heated tobacco products and vape products.RMC No. 94-2025
REVENUE MEMORANDUM CIRCULAR NO. 93-2025 issued on October 27, 2025 circularizes Department of Finance (DOF) Order No. 074-2024 re: “Schedule of Income Classification for the First General Income Reclassification of Provinces, Cities, and Municipalities BasedRMC No. 93-2025
REVENUE MEMORANDUM CIRCULAR NO. 92-2025 issued on October 22, 2025 provides work-around procedures for the accomplishment of BIR Form No. 1602Q (Quarterly Remittance Return of Final Taxes Withheld on Interest Paid on Deposits and YieldRMC No. 92-2025
REVENUE MEMORANDUM CIRCULAR NO. 91-2025 issued on October 8, 2025 clarifies the documentary requirements for business registration being signed by the Assistant Corporate Secretary of a corporation. To reduce the administrative burden and simplify theRMC No. 91-2025
REVENUE MEMORANDUM CIRCULAR NO. 90-2025 issued on October 7, 2025 circularizes Republic Act No. 12253, otherwise known as the “Enhanced Fiscal Regime for Large-Scale Metallic Mining Act”.
REVENUE MEMORANDUM CIRCULAR NO. 89-2025 issued on October 3, 2025 circularizes Memorandum Circular No. 96 dated September 19, 2025 of the Office of the President, Malacañang Palace pursuant to Proclamation No. 60 (s. 1992) declaringRMC No. 89-2025
