BIR Update

Revenue Memorandum Order No. 39-2023


Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2023  All field audits and related field operations by the Bureau of Internal Revenue about the examination and verification of taxpayers’ books of accounts, records, and other transactions are hereby ordered to be suspended from December 16, 2023, to January 7, 2024.  During this suspension period, the issuance of written orders to audit or investigate taxpayers’ internal revenue tax liabilities will be on hold, except the following specific scenarios:  Investigation of cases prescribing on or before April 15, 2024.  Cases involving tax evasion.  Processing [...]

Revenue Memorandum Order No. 39-20232023-12-18T10:43:38+08:00

Revenue Memorandum Circular No. 84- 2023


The revised BIR Form No. 2200-M is already available for download on the BIR website ( under the BIR Forms-Excise Tax Return Section. However, the Form is not yet available in the Electronic Filing System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms). Thus, eFPS/eBIRForms filers shall continue to use the BIR Form No. 2200-M [October 2022 (ENCS)] in the eFPS in Office eBIRForms Package v7.9.4 in filing and paying the Excise Tax due. A separate revenue issuance shall be issued to announce its availability in the eFPS and in the Offline eBIRForms Package.   Manual filers shall download the [...]

Revenue Memorandum Circular No. 84- 20232023-08-22T13:59:47+08:00

Revenue Memorandum Circular No. 58-2023


Revenue Memorandum Circular No. 58-2023, clarifies the policies and guidelines on the issuance and validity of Taxpayer Identification Number (TIN) Card and Certificate of Registration (COR).  The old TIN cards (yellow-orange) is no longer being issued by the BIR. It was replaced with a new design TIN card (BIR Form No. 1931) (color green), which is an accountable form of the BIR. In spite of the issuance of the new TIN card, previously issued old TIN cards (yellow-orange color) are still valid TIN IDs that do not expire. Thus, it need not be replaced by the taxpayer since the TIN (the [...]

Revenue Memorandum Circular No. 58-20232023-07-07T02:56:34+08:00
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