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The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 91-2025 last October 8, 2025, as an amendment to the documentary requirements under RMC 74-2025.
The Bureau of Internal Revenue (BIR) has extended deadlines for all tax filings, payments, and document submissions in regions affected by Super Typhoon “Tino” and Super Typhoon “Uwan.” All deadlines falling within November 2025 are moved to 28 November 2025.
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.
