Filter insights by:
Filters applied:
Showing 8 of 413 content results
BIR Clarifies Scope of Audit Suspension Nationwide
Tax Notes BIR Clarifies Scope of Audit Suspension Nationwide
The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) No. 109-2025 to clarify the scope of the audit suspension announced under RMC No. 107-2025, which took effect on November 24, 2025. This suspension halts all field audits and related operations nationwide until further notice.
3 min read | 26 Dec 2025
Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services
Tax Notes Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services
The Bureau of Internal Revenue (BIR) has issued updated guidelines prescribing a revised checklist of documentary requirements for registration-related frontline services through Revenue Memorandum Circular (RMC) No. 74-2025. This initiative is aligned with the Ease of Doing Business and Efficient Government Service Delivery Act of 2018, aiming to streamline processes and minimise delays in taxpayer transactions. The BIR emphasised that only applications with complete documentation will be processed, while incomplete or deficient submissions will not be entertained.
2 min read | 18 Dec 2025
How to File Final Withholding Tax on Interest Pending BIR Form No. 1602Q Update
Tax Notes How to File Final Withholding Tax on Interest Pending BIR Form No. 1602Q Update
The Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) No. 92-2025 on 22 October 2025, to provide a workaround procedure for accomplishing the Quarterly Remittance Return of Final Income Taxes Withheld on Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc. (BIR Form No. 1602Q), following the implementation of Republic Act No. 12214, also known as the Capital Markets Efficiency Promotion Act (CMEPA).
2 min read | 10 Dec 2025
Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal Revenue
Tax Notes Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal Revenue
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 107-2025, dated November 24, 2025, ordering the suspension of all ongoing field audits and related operations until further notice from the Commissioner.
2 min read | 04 Dec 2025
BIR Clarifies Documentary Requirements for Business Registration
Tax Notes BIR Clarifies Documentary Requirements for Business Registration
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.
1 min read | 03 Dec 2025
BIR Grants Tax Relief to Typhoon-Affected Areas: Deadlines Extended to 28 November
Tax Notes BIR Grants Tax Relief to Typhoon-Affected Areas: Deadlines Extended to 28 November
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.
2 min read | 27 Nov 2025
BIR Issues Supplemental Guidelines on Excise Tax Refund/Credit for Unused Cigarette, Tobacco and Vape Stamps
Tax Notes BIR Issues Supplemental Guidelines on Excise Tax Refund/Credit for Unused Cigarette, Tobacco and Vape Stamps
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.
3 min read | 12 Nov 2025
BIR Amends Tax Treatment on Transfers of Tax-Exempt Vehicles
Tax Notes BIR Amends Tax Treatment on Transfers of Tax-Exempt Vehicles
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.
2 min read | 05 Nov 2025
Load more