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The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 94-2025 on September 24, 2025, providing supplemental policies and documentary requirements for claims of excise tax refund or credit related to unused internal revenue stamps for cigarettes, heated tobacco products, and vape products.

The Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 27-2025, significantly revising the tax treatment on subsequent sale, transfer or exchange of tax-exempt automobile by a tax-exempt person/entity to a non-exempt person/entity. This new regulation replaces provisions under Section 8 of RR No. 25-2003.

The Bureau of Internal Revenue (BIR), through Revenue Regulations No. 26-2025, which amends Sections 244 and 245 of the National Internal Revenue Code of 1997, has extended the deadline for certain taxpayers to comply with electronic invoicing requirements.

Section 160 of the Tax Code, as amended, requires importers and/or manufacturers of articles subject to excise tax to post a bond, which shall be paid in the years succeeding the initial period of operation and shall be based on the actual excise tax paid during the year immediately preceding the year of operation.

Following the 6.9 magnitude earthquake that struck the province of Cebu on 30 September 2025, the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 88-2025, granting an extension of statutory deadlines for tax filing, payment, and submission of required documents for affected taxpayers.

The Bureau of Internal Revenue (BIR) has issued Revenue Regulation (RR) No. 24-2025 last September 25, 2025, which updates the rules on creditable withholding tax (CWT) for top withholding agents. This regulation amends Section 2.57.2(I) of RR No. 2-98, as previously revised by RR Nos. 11-2018, 7-2019, and 31-2020.

The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Order (RMO) No. 38-2025, which consolidates and updates the documentary requirements, procedures, and timelines for processing excise tax refund claims on petroleum products. RMO No. 38-2025 supersedes RMO No. 16-2024 and aligns with recent amendments under the Tax Reform for Acceleration and Inclusion (TRAIN) Law, Ease of Paying Taxes (EOPT) Act, and Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act.

Last September 03, 2025, the Bureau of Internal Revenue (BIR), through Revenue Regulations No. 23-2025, has issued updated policies and procedures governing the implementation of the tax subsidy granted by the Fiscal Incentives Review Board (FIRB) to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES).