Philippines

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular No. 95-2026 to extend the filing deadlines for tax returns and the submission of required documents for taxpayers who are unable to use the eBIRForms offline package due to its temporary unavailability. The extension aims to alleviate compliance burdens while the technical issue is resolved, […]

Revenue Memorandum Circular No. 92-2026 circularizes the Anti-Red Tape Authority’s (ARTA) Memorandum Circular No. 2026-0004, which revises the campaign against fixers and enhances the Client Satisfaction Measurement (CSM) framework. By adopting ARTA’s guidelines, the BIR strengthens its internal processes to deter fraudulent practices and improve service quality for taxpayers. The circular amends the earlier BIR

Revenue Memorandum Circular No. 91-2026 clarifies the base amount used to calculate the twenty percent (20%) penalty imposed on early withdrawals from Personal Equity and Retirement Account (PERA) holdings that are classified as unqualified. The circular also amends certain provisions of Revenue Memorandum Circular No. 4-2023 to ensure consistent application of the penalty across all

Revenue Memorandum Circular No. 90-2026 provides clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM). The circular explains how such certificates affect the tax treatment of cooperatives operating within BARMM, particularly concerning eligibility for tax incentives and exemptions. It also outlines

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,

On 31 July 2026, the Philippine Department of Finance (DOF) and the Fiscal Incentives Review Board (FIRB) announced strong support for Executive Order (EO) No. 121, which formally establishes the Electric Vehicle Incentive Strategy (EVIS) Program. The EO, signed by President Ferdinand R. Marcos Jr., creates a comprehensive fiscal and non-fiscal incentive framework designed to