Latest Revenue Issuances

RR No. 17 - 2025

Amending Sections 3 and 4 of Revenue Regulations (RR) No. 16-2024 on the Updated Floor Price of Cigarette, Heated Tobacco and Vapor Products

RMO No. 35-2025

Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)

RMC No. 77-2025

Expanding the coverage of Revenue Memorandum Circular No. 75-2025 to new areas affected by Typhoon "Emong" for the filing of tax returns and payment of the corresponding taxes due thereon, including the submission of other required documents

RAO No. 3-2025

Renaming of Various Revenue Regions of the Bureau of Internal Revenue

RDAO No. 42-2025 

Designates the Assistant Commissioner of the Enforcement and Advocacy Service as Officer-in-Charge of the Legal Group in view of the official travel of Legal Group's OIC-Deputy Commissioner

Revenue Regulations (RRs)

are issuances signed by the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, that specify, prescribe or define rules and regulations for the effective enforcement of the provisions of the National Internal Revenue Code (NIRC) and related statutes.

Revenue Memorandum Orders (RMOs)

are issuances that provide directives or instructions; prescribe guidelines; and outline processes, operations, activities, workflows, methods and procedures necessary in the implementation of stated policies, goals, objectives, plans and programs of the Bureau in all areas of operations, except auditing. 

Revenue Memorandum Circulars (RMCs)

are issuances that publish pertinent and applicable portions, as well as amplifications, of laws, rules, regulations and precedents issued by the BIR and other agencies/offices. 

Revenue Administrative Orders (RAOs)

are issuances that cover subject matters dealing strictly with the  permanent administrative set-up of the Bureau, more specifically, the organizational structure, statements of functions and/or responsibilities of BIR offices, definitions and delegations of authority, staffing and personnel requirements and standards of performance.

Revenue Delegation of Authority Orders (RDAOs)

refer to functions delegated by the Commissioner to revenue officials in accordance with law.

RMC No. 76-2025

Extension of the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR Audit Investigation, Application for Tax Refund and Issuance of Assessment Notices and Warrants of Distraint and Levy for Taxpayers within the jurisdiction of Revenue District Offices and Regional Offices of the Bureau of Internal Revenue that were affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"

RMC No. 75-2025

Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"

RMC No. 74-2025

Updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services

RMC No. 73-2025

Circularizing the 2025 National Priority Plan Addendum as Prepared by the Department of Economy, Planning and Development

RMC No. 72-2025

Clarification on the Expiration of Certificates of Accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing ot Electronic Receipting System/Software Used under a Subscription-Based Agreement

RMC No. 71-2025

Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs)

RDAO No. 41-2025

Designates the Head Revenue Executive Assistant of Client Support Service as Officer-in-Charge of the Client Support Service in view of the official travel of Client Support Service's OIC-Assistant Commissioner

RDAO No. 40-2025

Designates the Assistant Commissioner of the Internal Affairs Service as Officer-In-Charge of the Legal Group in view of the official travel of the Legal Group's OIC-Deputy Commissioner

RDAO No. 39-2025

Designates the OIC-Head Revenue Executive Assistant of the Legal Service as Officer-in-Charge of the Legal Service in view of the approved leave of OIC-Legal Service Assistant Commissioner

RMO No. 34-2025

Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate Division

RMO No. 33-2025

Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act