Revenue Memorandum Circular No. 42-2026 clarifies the requirement for the submission of the Certificate of Entitlement to Tax Incentives as attachment to the Annual Income Tax Return. more
Revenue Memorandum Circular No. 41-2026 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, Smoking Tobacco Products and Chewing Tobacco Products with the Corresponding Products/Brands/Variants and Integration of the Requirements for Compliance Purposes. more
Revenue Memorandum Circular No. 40-2026 circularizes the Memorandum of Agreement (MOA) between the Commission on Elections (COMELEC) and Bureau of Internal Revenue (BIR) dated May 6, 2025. more
Revenue Memorandum Circular No. 39-2026 clarifies the Deadline for the Submission of Required Attachments to 2025 Annual Income Tax Returns. more
Revenue Memorandum Circular No. 38-2026 prescribes the issuance and posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's page and other platforms, and announcing the availability of QR Code in the BIR Certificate of Registration. more
Revenue Memorandum Circular No. 37-2026 amends pertinent provisions of Revenue Memorandum Circular No. 20-2026 to include electronic filing of BIR Form No. 1701-MS through the BIR Offline eBIRForms Package 7.9.6. more
Revenue Memorandum Circular No. 36-2026 announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.0 more
Revenue Memorandum Circular No. 35-2026 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 National Office, pursuant to Revenue Regulations (RR) No. 8-2025 and Request for Reconsideration of the Final Decision on Disputed Assessment pursuant to RR No. 12-99, as Amended, in light of Memorandum Circular No. 114 dated March 6, 2026. more






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