The Bureau of Internal Revenue (BIR) has advised self-employed and professional taxpayers to avail themselves of the 8 percent income tax rate in lieu of the graduated and higher income tax schedules and percentage tax to avoid investigation and submission of supporting documents. The advisory came out as Revenue Deputy Commissioner for Operations Arnel Guballa […]

MANILA, Philippines — Tax collections from Philippine offshore gaming operators (POGO) and their service providers rose to P6.42 billion last year amid the government’s strengthened crackdown against delinquent companies, according to the Department of Finance (DOF). According to the latest data from the DOF, the government saw a P4.04 billion, or 169-percent, jump in tax […]

The Bureau of Internal Revenue (BIR) said it will file criminal charges against certified public accountants (CPA) who signed the financial statements of business taxpayers that can no longer be located (CBL). Informed sources said revenue regional directors in Metro Manila and elsewhere have instructed their revenue district officers (RDO) to start listing down the […]

The Bureau of Internal Revenue (BIR) has already accumulated collection of P2.170 trillion last year. Revenue Deputy Commissioner for Operations Arnel Guballa said they expect to garner a total of P2.2 trillion when all collection reports come in. Finance Secretary Carlos Dominguez III has expressed earlier full satisfaction over the BIR’s collection performance despite the […]

BIR IMPORTANT ADVISORY The Lists of Withholding Agents required to deduct either the 1% or 2% creditable withholding tax from their suppliers of goods and services are now available in this website. Notice / Lists

RR No. 21-2018 Provides regulations implementing Section 249 (Interest) of the National Internal Revenue Code (NIRC) of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on September 17, 2018

RMO No. 42-2018 Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers

RMO No. 41-2018 Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act)

RMO No. 39-2018 Amends RMO No. 25-2018 relative to the composition of the Regional Inspection Committee

RMO No. 40-2018 Amends pertinent provisions of RMO No. 24-2017 relative to the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional Offices

RMO No. 38-2018 Creates, modifies and drops the Alphanumeric Tax Codes (ATCs) of selected revenue source under RA No. 10963 (TRAIN Law)

RR No. 20-2018 Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on August 24, 2018)

RR No. 19-2018 Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayers (Published in Manila Bulletin on August 13, 2018)

RR No. 18-2018 Amends specific provisions of RR No. 8-2016 particularly certain guidelines on the processing of applications for Tax Clearance for bidding purposes (Published in Manila Bulletin on August 6, 2018)

RMO No. 105-2017 Prescribes the Revised Withholding Tax Table on Compensation pursuant to the TRAIN Law

Republic Act No. 10963 Tax Reform for Acceleration and Inclusion (TRAIN) Law

BIR launches Seal of Honesty Certification Program This is to announce the official launch of the Seal of Honesty (SOH) Certification Program

RMO No. 66-2016 Prescribes guidelines for tax treatment of separation benefits

RMO No. 38-2016 Revokes RMO Nos. 24-2016 and 25-2016

RMO No. 25-2016 Supplements RMO No. 24-2016

RMO No. 24-2016 Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties

RMC No. 57-2015 Submission of Inventory List and Other Reporting Requirements

RMC No. 61-2015 EXTENDING THE DEADLINE FOR SUBMISSION OF INVENTORY LIST

eBIRForms – Bureau of Internal Revenue Form No. Latest Revision Date Form Name 1 0605 July 1999 (ENCS) Payment Form 2 1600 September 2005 (ENCS) Monthly Remittance Return of…

RMO No. 7-2015 Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code March 23, 2015 | Digest | Full Text | Annex A

RMC No. 9-2015 Circularizes the enhanced BIR registration forms for the implementation of Taxpayer Registration System under Electronic Tax Information System (eTIS-1) March 11, 2015 | Digest | Full Text | Form 1901 | Form 1902 | Form 1903 | Form 1904 | Form 1905 | Form 2305

RR No. 5-2014 Amendment to RR No. 5-2014 dated september s, 2014 and lmposition of Penalties for Failure to File Returns Under the Electronic Systems March 17, 2015

RR 5-2015 Amends RR N0. 6-2014 and imposes the penalties for failure to file returns under the electronic system of the BIR by taxpayers mandatorily covered by eFPS or eBIRForms (Published in Manila Bulletin on March 19, 2015) March 17, 2015 | Full Text | Annex A

RR No. 6-2014 Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns by non-electronic Filing and Payment System filers particularly accredited tax agents/practitioners..(Published in Manila Bulletin on September 9, 2014) September 8, 2014 | Digest | Full Text

RR No. 3-2015 Implements the provision of RA No. 10653, more particularly on the increase to P 82,000.00 of the total amount of exclusion from gross income for 13th month pay and other benefits.. (Published in Manila Bulletin on March 16, 2015) March 13, 2015 | Digest | Full Text

RMO No. 5-2015 Amends RMO No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing office March 12, 2015 | Digest | Full Text | Annexes Table 1 to 5

RMO No. 5-2015 Amends RMO No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing office March 12, 2015 | Digest | Full Text | Annexes Table 1 to 5

RR No. 4-2015 Amends further Section 2 of RR No. 13-08, as amended by RR No. 13-2013, relative to the definition of raw sugar and raw cane sugar for Value-Added Tax purposes (Published in Manila Bulletin on March 16, 2015) March 13, 2015 | Digest | Full Text

Effectivity of RR 2-2015 RR 2-2015 requires that, for large taxpayers, CWT certificates to be attached to the SAWT/ITRs should be in scanned/PDF copies and stored in DVD-R. (See Tax Bulletin dated March 10)

Bank Bulletin No. 2015-03 Implementation of Certain Policies in the Acceptance of Income Tax Returns During the 2015 Income Tax filing Period March 9, 2015 | Full Text

RMC No. 9-2015 Circularizes the enhanced BIR registration forms for the implementation of Taxpayer Registration System under Electronic Tax Information System (eTIS-1) March 11, 2015 | Full Text | Form 1901 | Form 1902 | Form 1903 | Form 1904 | Form 1905 | Form 2305

Electronic Tax Information System (eTIS): The Taxpayer Registration System (TRS) of the Electronic Tax Information System (or eTIS-1) was rolled out in two pilot offices on February 12, 2015

RMC No. 2-2015 Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS January 9, 2015 | Digest | Full Text