REVENUE MEMORANDUM CIRCULAR NO. 88-2025 issued on October 2, 2025 extends the deadlines for filing, payment of taxes, and submission of required documents falling due in October 2025 for taxpayers affected by the Cebu earthquakeRMC No. 88-2025
REVENUE MEMORANDUM CIRCULAR NO. 87-2025 issued on October 2, 2025 circularizes the Memorandum dated September 2, 2025 issued by the Civil Service Commission on Prohibition Against Gambling During Office Hours. Per said Memorandum, “Engaging inRMC No. 87-2025
REVENUE MEMORANDUM CIRCULAR NO. 86-2025 issued on September 29, 2025 circularizes Memorandum Circular No. 37, titled, “Directing the Urgent Implementation of the National Anti-Money Laundering, Counter-Terrorism Financing and Counter-Proliferation Financing Strategy 2023-2027, and Enjoining AllRMC No. 86-2025
REVENUE MEMORANDUM CIRCULAR NO. 85-2025 issued on September 17, 2025 notifies the loss of one (1) set of unused/unissued BIR Form No. 0423 – Apprehension Slip with Serial Number APS200300043343. Said form, which was reportedRMC No. 85-2025
REVENUE MEMORANDUM CIRCULAR NO. 84-2025 issued on September 16, 2025 circularizes copy of Department Order No. 012-2025 issued by the Department of Finance titled, “Revised Schedule of Filing Fees Imposed on Applications for Tax ExemptionRMC No. 84-2025
REVENUE MEMORANDUM CIRCULAR NO. 83-2025 issued on September 12, 2025 enjoins all BIR officials and employees to participate in the celebration of the 36th National Statistics Month in October 2025 with the theme “Accelerating theRMC No. 83-2025
REVENUE MEMORANDUM CIRCULAR NO. 82-2025 issued on September 10, 2025 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. 82-2025
REVENUE MEMORANDUM CIRCULAR NO. 81-2025 issued on September 3, 2025 reiterates the criteria and guidelines on the deductibility of ordinary and necessary expenses under Section 34(a)(1)(a) of the National Internal Revenue Code of 1997, asRMC No. 81-2025
REVENUE MEMORANDUM CIRCULAR NO. 79-2025 issued on July 31, 2025 extends the deadline for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Provider (NRDSP) pursuant to Republic ActRMC No. 79-2025
REVENUE MEMORANDUM CIRCULAR NO. 78-2025 issued on July 29, 2025 provides the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers (NRDSPs) through theRMC No. 78-2025
