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Revenue Memorandum Circular No. 48-2024

2024-04-06T14:10:22+08:00

Accordingly, all concerned taxpayers who shall file the return and pay the DST shall accomplish the new version of BIR Form No. 2000, in accordance with the following policies and procedures under the said methods of collecting the DST:  Electronic Documentary Stamp Tax (eDST) System  Policies  All mandated taxpayer-users of the eDST System are required to use the electronic Filing and Payment System (eFPs) in the filing of the DST declaration/return and payment of the corresponding DST.  The DST declaration/return be accomplished separately for the payment of advance deposits and for the declaration of the total DST due from all taxable [...]

Revenue Memorandum Circular No. 48-20242024-04-06T14:10:22+08:00

Revenue Memorandum Circular No. 39-2024

2024-04-06T15:57:46+08:00

This Circular is issued to announce the availability of BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trust] in the Electronic Filing and Payment System (eFPS). The aforementioned BIR Form shall be filed on or before April 15 of each year covering income for the preceding taxable year.  eFPS users/filers who are mandated and required to file the said return and pay the corresponding tax due thereon, if any, shall use the eFPS Facility effective immediately. Likewise, eFPS users/filers who already filed their BIR Form No. 1701 for the taxable year 2023 using [...]

Revenue Memorandum Circular No. 39-20242024-04-06T15:57:46+08:00

Revenue Memorandum Circular No. 37-2024

2024-03-20T13:42:59+08:00

The TIN Inquiry thru eMail option is another avenue for taxpayers (TPs) to know their issued  TIN at the convenience of their homes, offices or even in internet cafes. They do not have to go to the Revenue District Office (RDO) just to inquire about on their TIN.  Taxpayers who will inquire on their issued TIN via email shall do the following:  Individual taxpayers  Accomplish the required form (attached hereto as Annex “A”) and provide the complete name, sex at birth, birthday, and active email address;  Take a “Selfie” with a valid government-issued ID, and a separate photo of the valid [...]

Revenue Memorandum Circular No. 37-20242024-03-20T13:42:59+08:00

Revenue Memorandum Circular No. 36-2024

2024-03-12T09:03:21+08:00

Effective July 1, 2023, the MCIT rate returned to its old rate of Two Percent (2%) based on the gross income of the corporation. In computing the MCIT, the gross of the corporation. In computing MCIT, the gross income shall be divided by 12 months to get the average monthly gross income and apply the rate of 1% for the period January 1 to June 30, 2023 and 2% for the period July 1 to December 31, 2023. For ease of computation, the rates below corresponding to the taxable period of the taxpayer may be used:  Annual Accounting Period  MCIT 2%/1%  [...]

Revenue Memorandum Circular No. 36-20242024-03-12T09:03:21+08:00

Revenue Regulations No. 2-2024

2024-03-05T09:53:36+08:00

This prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by Republic Act (RA) No. 11976 (Ease of Paying Taxes), to wit: " SEC. 245. Specific Provisions to be Contained in Rules and Regulations. The rules and regulations of the Bureau of Internal Revenue shall, among other things, contain provisions specifying, prescribing or defining: xxx "(i) The manner in which tax returns, information and reports shall be prepared and reported and the tax collected and paid, as well as the conditions under [...]

Revenue Regulations No. 2-20242024-03-05T09:53:36+08:00

Revenue Memorandum Circular No. 33-2024

2024-03-04T13:21:51+08:00

This Circular is being issued to inform taxpayers and others concerned on the availability of additional/enhanced functionalities of the BIR’s Contact Center Solution and Chatbot Revie. These features aim to improve the Bureau’s assistance to taxpayers through its Customer Assistance Division (CAD), particularly in addressing various tax queries, clarifications, and other tax concerns of the taxpaying public raised through calls and the 24/7 automated chat system. These functionalities include the following:  EAppointment – an online appointment booking system that can be accessed thru Chatbot Revie. It serves as another channel for taxpayers to book an appointment with their Revenue District Office [...]

Revenue Memorandum Circular No. 33-20242024-03-04T13:21:51+08:00

Revenue Memorandum Circular No. 31- 2024

2024-02-27T17:26:43+08:00

This Circular is issued to advisee all employees that the Bureau of Internal Revenue (BIR) Does not require newly-hired employees to verify their Taxpayer Identification Number (TIN) and get a verification slip from the Revenue District Offices (RDOs).  All RDOs shall not accept request for manual TIN Verification or issue TIN Verification slip for employment purposes, except for the following cases:  The online TIN Verification facility is not available or there is a prompt message that the user needs to visit the RDO; or  There is a need for BIR personnel to further verify the correctness of taxpayer has an existing [...]

Revenue Memorandum Circular No. 31- 20242024-02-27T17:26:43+08:00

Revenue Memorandum Circular No. 29-2024

2024-02-26T13:10:01+08:00

This Circular is hereby issued to inform all concerned taxpayers that the deadline of submission of the BIR's copy of BIR Form No. 2316 is hereby extended from February 28, 2024 to March 31, 2024 Accordingly, for the purpose of uniformity in the submission of other reportorial requirements in relation to the submission of BIR Form No. 2316, only the following documents shall be required by all Revenue District Offices: Sworn Declaration (Annex "C") under Revenue Regulations (RR) No. 2-2015; and Certification of the List of Employees Qualified for Substituted Filing of their Income Tax Return (Annex "F") under RR No. [...]

Revenue Memorandum Circular No. 29-20242024-02-26T13:10:01+08:00

SEC Memorandum Circular No. 3-2024

2024-02-23T13:02:57+08:00

Applications for Amendment of the Articles of Incorporation and/or By-Laws filed by Domestic Stock or Non-stock corporations concerning the following provisions or any combinations thereof:  Articles of Incorporation:  Change in the Principal Office Address;  Increase or Decrease in the Number of the Board of Directors/Trustees;  Fiscal Year for One Person Corporations (OPCs); or   Deletion and/or Addition of New Provisions in the Existing Articles of Incorporation except those provisions on purposes, capitalization and reclassification of shares.  By-Laws:  Date of Annual Meeting of the stockholders/members  Fiscal Year  Applications Subject to Regular Processing through the eAMEND Portal:  Amendment of Partnership;  Dissolution of Partnership;  [...]

SEC Memorandum Circular No. 3-20242024-02-23T13:02:57+08:00

Revenue Memorandum Circular No. 27-2024

2024-02-21T13:34:10+08:00

This Circular prescribes the updated Checklist of Documentary Requirements (Annexes) for registration-related frontline services. The Bureau of Internal Revenue (BIR) shall only process applications or requests with complete documentary requirements and shall not process deficient or incomplete applications or requests, pursuant ti Paragraph 2 of Rule VII, Section 2(b) of the Implementing Rules and Regulations of Republic Act No. 11032, otherwise known as the "Ease of Doing Business and Efficient Government Delivery act of 2018".

Revenue Memorandum Circular No. 27-20242024-02-21T13:34:10+08:00
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