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Revenue Memorandum Circulars (RMCs)

RMC No. 51-2025

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REVENUE MEMORANDUM CIRCULAR NO. 51-2025 issued on May 13, 2025 publishes the Updated List of Registered Manufacturers/Importers/Exporters with the corresponding products/brands/variants of cigarettes, heated tobaccoRead More »RMC No. 51-2025

RMC No. 50-2025

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REVENUE MEMORANDUM CIRCULAR NO. 50-2025 issued on May 13, 2025 notifies the loss of two (2) sets of unused/unissued BIR Form No. 0423 – ApprehensionRead More »RMC No. 50-2025

RMC No. 48-2025

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REVENUE MEMORANDUM CIRCULAR NO. 48-2025 issued on May 8, 2025 clarifies the computation of Excise Tax on mineral products. Said clarification provides guidance on theRead More »RMC No. 48-2025

RMC No. 47-2025

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REVENUE MEMORANDUM CIRCULAR NO. 47-2025 issued on May 8, 2025 clarifies the provisions of Revenue Regulations (RR) No. 3-2025, implementing Republic Act (RA) No. 12023Read More »RMC No. 47-2025

RMC No. 45-2025

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REVENUE MEMORANDUM CIRCULAR NO. 45-2025 issued on April 30, 2025 circularizes the Cooperative Development Authority (CDA), Department of Finance (DOF), and Bureau of Internal RevenueRead More »RMC No. 45-2025

RMC No. 42-2025

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REVENUE MEMORANDUM CIRCULAR NO. 42-2025 issued on April 25, 2025 circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424Read More »RMC No. 42-2025

RMC No. 40-2025

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REVENUE MEMORANDUM CIRCULAR NO. 40-2025 issued on April 24, 2025 clarifies the submission of proof of settlement of estate for purposes of availing the EstateRead More »RMC No. 40-2025

RMC No. 39-2025

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REVENUE MEMORANDUM CIRCULAR NO. 39-2025 issued on April 24, 2025 circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) accredited by the Microfinance NGORead More »RMC No. 39-2025