Bureau of Internal Revenue Issuances
REVENUE MEMORANDUM CIRCULAR
RMC No. 84-2025
September 16, 2025
Circularizing DOF Department Order No. 012-2025 re: “Revised Schedule of Filing Fees Imposed on Applications for Tax Exemption Indorsements (TEIs) and Non-TEIs in the Revenue Office”.
RMC No. 85-2025
September 17, 2025
Lost One (1) Set of Unused/Unissued BIR Form No. 0423 – Apprehension Slip.
REVENUE MEMORANDUM ORDER
RMO No. 39-2025
September 17, 2025
Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes).
RMO No. 40-2025
September 17, 2025
Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act).
TAX ADVISORY
Advisory on Unavailability/Inaccessibility of Electronic Sales Reporting (eSales) System and Electronic Accreditation and Registration (eAccReg) System.
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https://bircdn.bir.gov.ph/BIR/pdf/Advisory%20Unavailability%20eSales%20&%20eAccreg%20(0035)%20(1).pdf
Advisory on Unavailability/Inaccessibility of Old Electronic Documentary Stamp Tax (eDST) System
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https://bir-cdn.bir.gov.ph/BIR/pdf/System Unavailabilty Electronic Documentary Stamp Tax (eDST) System (0034).pdf
TAX LAW
REPUBLIC ACT No. 12214 – Capital Markets Efficiency Promotion Act (CMEPA)
BIR Website / signed May 29, 2025
AN ACT AMENDING SECTIONS 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, AND 258 OF REPUBLIC ACT NO. 8424, ОТHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
REPUBLIC ACT No. 12079 – A VAT Refund for Non- Resident Tourists
Official Gazette / December 9, 2024
AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, FOR THE PURPOSE
REPUBLIC ACT No. 12066 – CREATE MORE
Official Gazette / November 13, 2024
AN ACT AMENDING SECTIONS 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, AND 311, AND ADDING NEW SECTIONS 135-A, 295-A, 296-A, AND 297-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.
REPUBLIC ACT No. 12023 – VAT on Digital Services
Official Gazette / October 2, 2024
AN ACT AMENDING SECTIONS 105, 108, 109, 110, 113, 114, 115, 128, 236, AND 288 AND ADDING NEW SECTIONS 108-A AND 108-B OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
TAX AND BUSINESS RELATED NEWS
BIR WEEKENDER BRIEFS
Volume No. 16 Issue No 38 Week ending September 19, 2025 – BIR Website
Confiscation of Illicit tobacco Products on sept 11, 2025 5, Regional Investigation Division (RID) intelligence officers, n, seized seven master cases of assorted cigarette brands during a raid of a grocery store selling illicit tobacco products.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v16n38.pdf
CTA denies additional tax refund claim of Sankyu-Ats Consortium-B
Manila Bulletin / Czarina Nicole Ong Ki / September 13, 2025
The Court of Tax Appeals (CTA) has denied for lack of merit the petition of Sankyu-Ats Consortium-B for an additional tax refund of P1.2 million for alleged excess and unutilized input value-added tax (VAT) on purchases of goods and services for the second quarter of 2019.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/09/13/cta-denies-additional-tax-refund-claim-of-sankyu-ats-consortium-b
CTA orders Fort Bonifacio Development Corp. to pay BIR P28.5-M taxes, interests
Manila Bulletin / Czarina Nicole Ong Ki / September 13, 2025
The Court of Tax Appeals (CTA) has ordered Fort Bonifacio Development Corporation (FBDC) to pay the Bureau of Internal Revenue (BIR) P28.58 million in deficiency value-added (VAT) taxes, surcharges, and interests as of Dec. 31, 2017.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/09/13/cta-orders-fort-bonifacio-development-corp-to-pay-bir-p285-m-taxes-interests
Driving digital transformation and AI in finance and government ‘Suits The C-Suite’
Business World / Christian G. Lauron and Anderson C. Bondoc / September 14, 2025
The intersection of technology and governance has become increasingly vital in recent years, particularly in the context of Southeast Asia’s evolving landscape. In 2018, a select group of Southeast Asian startups, each pioneering solutions for urban resilience, agricultural optimization, and smart city applications, participated in a bootcamp hosted by the UK’s Open Data Institute.
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2025/09/14/698353/driving-digital-transformation-and-ai-in-finance-and-government/
JBC interviews for CTA chief set
Business World / Erika Mae P. Sinaking / September 14, 2025
THE Judicial and Bar Council (JBC) will hold public interviews with nominees to the top post of the Court of Tax Appeals (CTA) on Sept. 22-23, the Supreme Court said. The interviews come in anticipation of the compulsory retirement of CTA Presiding Justice Roman G. Del Rosario, who has served with the court since 2013 and will step down on Oct. 6, upon reaching the mandatory age of 70.
Click the link below to read the full news from the source:
https://www.bworldonline.com/the-nation/2025/09/14/698297/jbc-interviews-for-cta-chief-set/
PHL acting on corruption, Recto says
Business World / Aubrey Rose A. Inosante / September 14, 2025
FINANCE Secretary Ralph G. Recto assured Japanese investors of the Philippine government’s commitment to address corruption even as the country grapples with over P118 billion lost to anomalous flood control projects annually since 2023.
Click the link below to read the full news from the source:
https://www.bworldonline.com/the-nation/2025/09/14/698296/phl-acting-on-corruption-recto-says/
BIR, AMLC to probe persons involved in ‘ghost’ flood control projects
Philippine News Agency / Anna Leah Gonzales / September 15, 2025-MANILA
The Bureau of Internal Revenue (BIR) and the Anti-Money Laundering Council (AMLC) will jointly investigate firms and persons involved in anomalous flood control projects. In a statement Monday, BIR said Commissioner Romeo Lumagui Jr. and AMLC Executive Director Matthew David discussed tax evasion and money laundering charges that may be filed against companies and persons during their meeting on Sept. 12.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1258692
BIR, AMLC to probe persons involved in ‘ghost’ flood control projects
Philippine News Agency / Anna Leah Gonzales / September 15, 2025-MANILA
The Bureau of Internal Revenue (BIR) and the Anti-Money Laundering Council (AMLC) will jointly investigate firms and persons involved in anomalous flood control projects. In a statement Monday, BIR said Commissioner Romeo Lumagui Jr. and AMLC Executive Director Matthew David discussed tax evasion and money laundering charges that may be filed against companies and persons during their meeting on Sept. 12.
Click the link below to read the full news from the source:
https://www.pna.gov.ph/articles/1258692
BIR misses collection target for VAT in first seven months
Business World / Aubrey Rose A. Inosante / September 15, 2025
THE Bureau of Internal Revenue (BIR) said value-added tax (VAT) generated P467 billion in the first seven months, just under its collection target of P473.41 billion. The BIR, according to a document released to reporters, collected P467.04 billion, up 9.17% from a year earlier. VAT is a 12% levy on the sale, barter, exchange or lease of goods or property and services and on goods imported into the Philippines. Batangas Rep.
Click the link below to read the full news from the source:
https://www.bworldonline.com/editors-picks/2025/09/15/698583/bir-misses-collection-target-for-vat-in-first-seven-months/
Waiving the statute of limitations on tax prescription ‘Let’s Talk Tax’
Business World / Stephanie Joy D. Carrion / September 15, 2025
Tax laws provide not only the rules on how taxes are assessed and collected, but also the limits within which the government may enforce its right to collect. One of these limits is the statute of limitations, which sets a definite period for the Bureau of Internal Revenue (BIR) to assess and collect taxes. Revenue Memorandum Order (RMO) No. 20-90 and Revenue Delegation of Authority Order (RDAO) No. 05-01 set the guidelines for executing a valid waiver. In Republic v. First Gas Power Corp., G.R. No. 214933, the Court emphasized that the provisions of the RMO No. 20-90 and RDAO No. 05-01 are mandatory and require strict compliance; hence, failure to comply with any of the requisites renders a waiver defective and ineffectual, and as a consequence, the three-year prescriptive period to assess may not be extended.
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https://www.bworldonline.com/economy/2025/09/15/698574/waiving-the-statute-of-limitations-on-tax-prescription/
Lower VAT proposal gets House panel backing, says Leviste
Inquirer.Net / Gabriel Pabio Lalu / September 16, 2025 – MANILA, Philippines
The proposal to lower value added taxes (VAT) got support from the House of Representatives’ committee on ways and means, Batangas 1st District Rep. Leandro Legarda Leviste said on Tuesday. Leviste during the hearing of the panel asked committee chairperson, Marikina 2nd District Rep. Miro Quimbo, as to whether his proposal as contained in House Bill No. 4302 or the proposed VAT Reduction Act of 2025 — which seeks to bring down the VAT from 12 percent to 10 percent — will be discussed soon.
Click the link below to read the full news from the source:
https://newsinfo.inquirer.net/2110090/lower-vat-proposal-gets-house-panel-backing-says-leviste
RMC No. 81-2025: Echoes of the Past ‘Taxwise Or Otherwise’
Business World / Maria Jonas Yap / September 17, 2025
Today, tax issues are, in many ways, modern echoes of the past. A recent example is the Bureau of Internal Revenue (BIR)’s issuance of Revenue Memorandum Circular (RMC) No. 81-2025, which reiterates the criteria and guidelines for deductibility of business expenses, particularly emphasizing that only expenses considered “ordinary” and “necessary” and directly attributable to the taxpayer’s business operations are deductible for income tax purposes. RMC No. 81-2025 clarifies that not all expenses qualify as ordinary. For instance, an expense that is exorbitant — such as if it comprises half of the total deductions claimed — may not be considered ordinary. Thus, it is important for businesses to consider both the size and proportion of the expense relative to their overall operations. This interpretation appears to draw from earlier tax court rulings where excessive expenses were disallowed. However, a blanket application of this principle may be inappropriate. A more refined approach would be to assess on a case-by-case basis. For example, logistics companies may understandably incur warehousing costs that exceed half of their total deductions. Similarly, startup companies may also incur initial costs which significantly exceed their revenue in their earlier years.
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2025/09/17/699173/rmc-no-81-2025-echoes-of-the-past/
SEC, DoF sign data-sharing deal to boost transparency in extractive industries
Business World / Alexandria Grace C. Magno / September 17, 2025
THE Securities and Exchange Commission (SEC) and the Department of Finance (DoF) signed a data-sharing agreement (DSA) to exchange information on beneficial ownership of companies, supporting international standards for responsible management of natural resources.
Click the link below to read the full news from the source:
https://www.bworldonline.com/corporate/2025/09/17/698881/sec-dof-sign-data-sharing-deal-to-boost-transparency-in-extractive-industries/
House panel to endorse Legarda Leviste’s VAT reduction bill to LEDAC
Manila Bulletin / Ellson Quismorio / September 17, 2025
House Committee on Ways and Means chairman, Marikina City 2nd district Rep. Miro Quimbo is endorsing the bill lowering value-added tax (VAT) from 12 percent to at least 10 percent to the Legislative-Executive Development Advisory Council (LEDAC).
Click the link below to read the full news from the source:
https://mb.com.ph/2025/09/17/house-panel-to-endorse-legarda-levistes-vat-reduction-bill-to-ledac
Recto assures Cebu City Mayor Archival of strong DOF support for Cebu’s growth, digitalization push
Department of Finance / September 18, 2025
Finance Secretary Ralph G. Recto has assured Cebu City Mayor Nestor Dionson Archival, Sr., of the Department of Finance’s (DOF) full support in accelerating Cebu’s growth and digitalization push for better revenue collections and public services for Cebuanos
Click the link below to read the full news from the source:
https://www.dof.gov.ph/recto-assures-cebu-city-mayor-archival-of-strong-dof-support-for-cebus-growth-digitalization-push/
BIR simplifies business registration requirements
Philippine Daily Inquirer / Ian Nicolas P. Cigaral / September 19, 2025
The Bureau of Internal Revenue (BIR) is streamlining the documentary requirements for business registration. This is intended to cut red tape and spare applicants from delays or outright rejection. Revenue Memorandum Circular 74-2025 issued on July 18 updated the checklist to align with the implementing rules and regulations of Republic Act No. 11032. The law is also known as the Ease of Doing Business and Efficient Government Delivery Act of 2018.
Application
Business registration with the BIR is free, but applicants must pay a documentary stamp tax of P30. “The BIR shall only process applications or requests with complete documentary requirements and shall not process deficient or incomplete applications or requests,” the memo said.
Click the link below to read the full news from the source:
https://business.inquirer.net/547847/bir-simplifies-business-registration-requirements
Recto visits BIR and BOC Cebu, reminds revenuers to serve Filipinos with integrity
Department of Finance / September 19, 2025
Finance Secretary Ralph G. Recto visited the Bureau of Customs (BOC) Port of Cebu and the Bureau of Internal Revenue (BIR) Regional Office in Cebu City, where he commended personnel for their key role in funding the nation’s progress and urged them to continuously uphold integrity in serving the Filipino people.
Click the link below to read the full news from the source:
https://www.dof.gov.ph/recto-visits-bir-and-boc-cebu-reminds-revenuers-to-serve-filipinos-with-integrity/
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