Asia Pacific

Revenue Memorandum Circular No. 89-2026 grants an extension of filing and payment deadlines for taxpayers whose businesses or residences are located within the jurisdiction of Revenue District Offices affected by continued heavy rainfall brought about by the Southwest Monsoon. The extension recognizes the disruption caused by flooding and aims to provide relief to those unable

Revenue Memorandum Circular No. 88-2026 circularizes Memorandum Circular No. 122 issued on 05 August 2028 by the Office of the President, Malacañang Palace. The MC pertains to the revised guidelines on the campaign against fixers and the enhancement of the Client Satisfaction Measurement (CSM) system. By adopting this presidential directive, the BIR aligns its internal

The Office of the President released Memorandum Circular No. 122, series of 2026, which provides updated guidelines for the nationwide campaign against fixers and prescribes an enhanced Client Satisfaction Measurement (CSM) framework. The circular aims to curb illicit intermediation in government transactions and improve the quality of public service delivery. Although issued by the Office

Revenue Memorandum Order No. 23-2026 mandates the strict observance of the Government Energy Management Program (GEMP) Guidelines and the implementation of the Inter‑Agency Energy Efficiency and Conservation Committee (IAEECC) Resolution within the Bureau of Internal Revenue. The order seeks to reduce the BIR’s energy consumption, promote the use of energy‑efficient equipment, and ensure compliance with

Revenue Memorandum Order No. 22-2026 prescribes the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit Program. The order integrates various previously issued audit directives into a single, coherent framework to enhance the effectiveness, consistency, and transparency of tax examinations conducted by the BIR. It covers audit planning, risk assessment,