Provides clarification on payment of penalties by NGAs in electronic Tax Remittance Advice
Digest | Full Text

January 9, 2024

Circularizes BIR’s Strategic Statements
Digest | Full Text

January 9, 2024

Circularizes RA No. 11976 (Ease of Paying Taxes Act) and the Veto Message of President Ferdinand R. Marcos Jr
Digest | Full Text | Annex A | Annex B

January 10, 2024

Circularizes the revised People’s Freedom of Information (FOI) Manual for the BIR and updated List of FOI receiving officers
Digest | Full Text | Annex 1 | Annex A | Annex B-B6 | Annex 2 | Annex 3 | Annex 4 | Annex 5

January 10, 2024

Further clarifies the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668
Digest | Full Text

January 10, 2024

Publishes the full text of the JAO No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the NIRC of 1997, as amended by the RA No. 11534 (CREATE Act) for Cooperatives; and full text of FIRB – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)
Digest | Full Text | DTI JAO No. 001-2023 | FIRB Advisory No. 017-2023

January 10, 2024

Reverses the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amended
Digest | Full Text

January 11, 2024

Clarifies the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants
Digest | Full Text | Annex A

January 15, 2024

Clarifies surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)
Digest | Full Text

January 15, 2024

Announces the availability of Branch Account Registration in Online Registration and Update System
Digest | Full Text

January 22, 2024

Clarifies the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax-code, as amended, RR No. 19-86, as amended, and RR No. 02-98, as amended
Digest | Full Text | Annex A

January 22, 2024

Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposes
Digest | Full Text | Annex A

January 22, 2024

Clarifies on the treatment of retirement benefits expense for financial reporting and tax purposes
Digest | Full Text | Annex A | Annex B

January 22, 2024

Ceases the payment of Annual Registration Fee pursuant to Republic Act No. 11976 (Ease of Paying Taxes Act)
Digest | Full Text | Advisory

January 24, 2024

Prescribes the temporary use of BIR Form No. 0605 for the Remittance of Creditable Withholding Tax by Joint Ventures/Consortiums under Revenue Regulations No. 14-2023
Digest | Full Text

January 25, 2024

Extends the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheld
Digest | Full Text

January 26, 2024

Publishes the November 29, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)
Digest | Full Text | Annex A

January 26, 2024

Announces the availability of BIR Form Nos. 1700 and 2000 in the Electronic Filing and Payment System (eFPS)
Digest | Full Text

January 31, 2024

Clarifies the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer’s profession, trade or business and other related matters
Digest | Full Text | Annex A

February 5, 2024

Notifies the loss of one (1) Pad of Unused/Unissued BIR Form No. 2324 — Certificate of Availment
Digest | Full Text

February 5, 2024

Clarifies the answer to Question No. 31 of RMC No. 49-2022 in relation to RR No. 4-2022, implementing Section 295(F) of the NIRC (Tax Code) of 1997, as amended by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises [CREATE] Act)
Digest | Full Text

February 7, 2024

Announces the availability of BIR Form No. 1702-EX January 2018 (ENCS) v2 in the Electronic Filing and Payment System (eFPS)
Digest | Full Text

February 12, 2024

Announces the availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS)
Digest | Full Text

February 12, 2024

Publishes the full text of Administrative Order No. 15 titled “Directing the Accelerated Implementation of the Government Energy Management Program (GEMP)”
Digest | Full Text | Administrative Order No. 15

February 13, 2024

Amends the pertinent provisions of RMC No. 16-2024 extending the deadline of submission of Alphabetical List of Employees/Payees from whom taxes were withheld
Digest | Full Text | Annex A | Annex B

February 13, 2024

Notifies the availability of BIR Form Nos. 2200-AN, 2200-A and 2200-T in the Electronic Filing and Payment System (eFPS)
Digest | Full Text

February 19, 2024

Circularizes the updated Checklist of Documentary Requirements for BIR Registration-Related Frontline Services
Digest | Full Text | Annex CDR

February 20, 2024

Notifies the loss of quadruplicate copy of previously cancelled BIR Form No. 0422 – Mission Order
Digest | Full Text

February 23, 2024

Extends the deadline for the submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) and clarifications in relation thereof
Digest | Full Text

February 26, 2024

Circularizes the Entry into Force, Effectivity and Applicability of the Philippines-Brunei Double Taxation Agreement
Digest | Full Text

February 26, 2024

Clarifies TIN Verification being required by employers from newly-hired employees
Digest | Full Text

February 27, 2024

Notifies the loss of twenty-eight (28) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet
Digest | Full Text

February 28, 2024

Announces the availability of additional functionalities of the Contact Center Solution and Chatbot Revie
Digest | Full Text | Annex A

February 29, 2024