FacebookXInstagramLinkedIn

super_admin

About super_admin

This author has not yet filled in any details.
So far super_admin has created 147 blog entries.

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

Revenue Memorandum Circular No. 26-2024

2024-02-19T16:59:02+08:00

This circular is issued to announce the availability of the following BIR Forms in the Electronic Filing and Payment System (eFPS): BIR Form No. Description Deadline of Filing/Payment 2200-AN January 2018 (ENCS) Excise Tax Return for Automobiles  and Non-Essentia Goods Before removal of the aforementioned products from the place of production. 2200-A January 2020 (ENCS) Excise Tax Return for Alcohol Products Before removal of the alcohol products from the place of production. 2200-T August 2022 (ENCS) Excise Tax Return for Tobacco, Heated Tobacco, Vapor and Novel Tobacco Products Before removal of the tobacco products from the place of production.                   [...]

Revenue Memorandum Circular No. 26-20242024-02-19T16:59:02+08:00

REVENUE MEMORANDUM CIRCULAR NO. 21-2024

2024-02-17T11:51:24+08:00

The revised answer in Q & A No. 31 pursuant to RMC No. 49-2022 required the following types of Registered Export Enterprises (REE) to change their registration status from Value-Added Tax (VAT)-registered entity to non-VAT:   Within two (2) months from the expiration of their Income Tax Holiday (ITH): Those whose sales are generated only from the registered activity and have shifted from ITH to 5% Gross Income Tax (GIT) or Special Corporate Income Tax (SCIT) regime; and Within two (2) months from the effectivity of RMC No. 49-2022: Those enjoying 5% GIT regime but are still VAT-registered at the time [...]

REVENUE MEMORANDUM CIRCULAR NO. 21-20242024-02-17T11:51:24+08:00

Revenue Memorandum Circular No. 25-2024

2024-02-19T16:44:05+08:00

This circular is issued to amend the pertinent provisions of Revenue Memorandum Circular No. 16-2024, more particularly, on the extension of the deadline of submission of Alphabetical List of Employees/ payees from Whom Taxes Were Withheld (Alphalist) for the taxable year 2023. Those taxpayers with their own extract program shall strictly observe the attached revised file structures and standard naming convention. Moreover, in order to provide all concerned taxpayers sufficient time to submit the alphalist for the taxable year 2023, the deadline of submission thereof shall be thirty (30) days from the date of posting of a tax advisory on the [...]

Revenue Memorandum Circular No. 25-20242024-02-19T16:44:05+08:00

Revenue Memorandum Circular No. 22-2024

2024-02-19T14:13:25+08:00

This Circular is issued to announce the availability of BIR Form No. 1702-EX [Annual Income Tax Return Corporation, Partnership and Other Non-Individual Taxpayers EXEMPT Under the Tax Code, as Amended, {Sec. 30 and those exempt in Sec. 27 (C)} and Other Special Laws, With NO Other Taxable Income] January 2018 (ENCS) v2 in the Electronic Filing and Payment System (eFPS). The aforementioned BIR Form shall be filed and the tax due thereon paid on or before the 15th day of the 4th month following the close of the taxpayer's taxable year.  

Revenue Memorandum Circular No. 22-20242024-02-19T14:13:25+08:00

Revenue Memorandum Circular No. 23-2024

2024-02-19T16:06:20+08:00

This circular is issued to announce the availability of BIR Form No. 1701A [Annual Income Tax Return for Individuals Earning PURELY from Business/Profession (Those under the graduated income tax rates with OSD as mode of deduction OR those who opted to avail of the 8% flat income tax rate)] in the Electronic Filing and Payment System (eFPS).  The return shall be filed on or before April 15 each year covering income for the preceding taxable year. Mandated eFPS users/filers who are required to file the said return are advised to check if it is already included in the list of tax [...]

Revenue Memorandum Circular No. 23-20242024-02-19T16:06:20+08:00
Go to Top