Bureau of Internal Revenue Issuances
REVENUE REGULATIONS
RR No. 25-2025
October 3, 2025
Suspends the Implementation of the Requirement to Post a Bond under Section 160 of the National Internal Revenue Code of 1997, as Amended, for Importers and Manufacturers of Petroleum Products.
REVENUE MEMORANDUM CIRCULAR
RMC No. 91-2025
October 8, 2025
Clarification on the Documentary Requirements for Business Registration Being Signed by the Assistant Corporate Secretary of a Corporation.
REVENUE MEMORANDUM ORDER
RMO No. 42-2025
October 9, 2025
Prescribing the Amended Procedures on Sale of Loose Documentary Stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in Relation to Revenue Memorandum Circular No. 056-2025.
Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H
REVENUE ADMINISTRATIVE ORDER
RAO No. 5-2025
October 8, 2025
Realignment of jurisdictional areas of Revenue District Offices under the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM).
TAX ADVISORY
Advisory on System Unavailability/Inaccessibility of the following various BIR Systems.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/Advisory Unavailability of Various BIR Systems (0043).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 41 Week ending October 10, 2025 -BIR Website / October 10, 2025
Filing of Multiple Tax Charges against Spouses Discaya and Corporate Officer – On October 8, 2025, the Bureau of Internal Revenue, under the leadership of Commissioner Romeo D. Lumagui, Jr., filed criminal complaints against Pacifico “Curlee” Discaya II, Cezarah Rowena “Sarah” Cruz Discaya, and a corporate officer of St. Gerrard Construction Gen. Contractor & Development Corporation.
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https://bir-cdn.bir.gov.ph/BIR/pdf/v16n41%20web.pdf
Lumagui: BIR files multiple tax charges against Sarah Discaya, Curlee Discaya, and their Corporate Officer; total of 7.1B in Tax Liability
BIR Website / October 8, 2025
Bureau of Internal Revenue (BIR) Commissioner Romeo D. Lumagui Jr. has filed criminal cases against Pacifico “Curlee” Discaya II, Cezarah Rowena “Sarah” Cruz Discaya, and a corporate officer of St. Gerrard Construction Gen. Contractor & Development Corporation. The BIR has assessed them with P 7,182,172,532.25 in total tax liabilities.
Click the link below to read the full news from the source:
https://bir-cdn.bir.gov.ph/BIR/pdf/PR45OCT0825.pdf
BIR conducts Risk Assessment Workshops to strengthen Enterprise Risk Management
BIR Website/ Sept 9 to 11, 2025
Since the establishment of Enterprise Risk Management (ERM) in the Bureau of Internal Revenue (BIR) in 2023, Revenue Services, Revenue Regions and Revenue Data Centers have been conducting Risk Assessment Workshops annually as mandated in Revenue Memorandum Order No. 9-2023.
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https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Updates_ERM.pdf
Client Support Service conducts Seminar/Workshop on Taxpayer Journey Mapping
BIR Website / September 2025
The seminar/workshop was attended by selected Assistant Revenue District Officers and selected personnel under the Client Support Section (CSS Chiefs and New Business Registration Officers), and Assessment, Collection and Compliance Division/Sections from the Revenue Regions and Revenue District Offices nationwide.
Click the link below to read the full news from the source:
https://bircdn.bir.gov.ph/BIR/pdf/BIR%20Updates%20(Issue%20No.%207,%20S.%202025).pdf
BIR conducts Innovation Challenge 2025
BIR Website / September 2025
To promote innovation across the Bureau of Internal Revenue (BIR) and recognize the increasing role of citizen developers, the BIR Innovation Challenge 2025 was launched in the Bureau on December 16, 2024 through a memorandum issued by Commissioner Romeo D. Lumagui, Jr.
Click the link below to read the full news from the source:
https://bircdn.bir.gov.ph/BIR/pdf/BIR%20Updates_Innovation%20Challenge%202025.pdf
BIR extends deadlines for taxpayers affected by Cebu quake
Philippine News Agency / Anna Leah Gonzales / October 6, 2025- MANILA
The Bureau of Internal Revenue (BIR) on Monday said the deadline for the filing of tax returns and payment of corresponding taxes, as well as the submission of other required documents for taxpayers in Cebu will be extended. Revenue Memorandum Circular No. 88-2025 recently issued by Commissioner Romeo Lumagui Jr. extended the deadline until the end of October to aid taxpayers affected by the 6.9 magnitude earthquake.
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https://www.pna.gov.ph/articles/1260292
CTA denies Ford PHL’s P203-M tax refund claim
Business World / Alexander Grace C. Magno / October 6, 2025
THE COURT of Tax Appeals (CTA) has denied the petition of Ford Group Philippines, Inc. seeking a refund of P202.93 million in alleged excess and unused creditable withholding taxes (CWTs) for 2020, citing the company’s failure to sufficiently prove its entitlement to the refund.
Click the link below to read the full news from the source:
https://www.bworldonline.com/corporate/2025/10/06/703001/cta-denies-ford-phls-p203-m-tax-refund-claim/
Recto mobilizes LANDBANK, BIR, and BOC to aid recovery and rehab of Cebu and Masbate calamity victims
Department of Finance / October 6, 2025
Finance Secretary Ralph G. Recto has mobilized the Land Bank of the Philippines (LANDBANK), the Bureau of Customs (BOC), and the Bureau of Internal Revenue (BIR) to deliver cash assistance and relief support for the recovery and rehabilitation of families affected by the 6.9-magnitude earthquake in Cebu and Typhoon Ompong in Masbate.
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https://www.dof.gov.ph/recto-mobilizes-landbank-bir-and-boc-to-aid-recovery-and-rehab-of-cebu-and-masbate-calamity-victims/
Shift to 10% VAT could signal more borrowing, taxes Metrobank says
Business World / Katherine K. Chan / October 6, 2025
THE GOVERNMENT could raise borrowing and other taxes to offset billions in foregone revenue should it decide to reduce value-added tax (VAT) to 10% from the current 12%, Metropolitan Bank & Trust Co. (Metrobank) said. “One thing is clear: reducing the VAT rate would result in a substantial loss of government revenue,”
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2025/10/06/703332/shift-to-10-vat-could-signal-more-borrowing-taxes-metrobank-says/
Marcos administration’s tax reforms poised to haul over ₱190 billion in five years
Manila Bulletin / Derco Rosal / October 6, 2025
Over five years, the Marcos Jr. administration’s priority tax reforms are seen hauling over ₱190 billion, with the recently enacted measures projected to bring incremental collections into government coffers. Based on the Cabinet-level Development Budget Coordination Committee’s (DBCC) 2025 Midyear Report.
Click the link below to read the full news from the source:
https://mb.com.ph/2025/10/06/marcos-administrations-tax-reforms-poised-to-haul-over-190-billion-in-five-years
P160-M in taxes collected from Manila flood control contractors – Isko
Philippine News Agency / Ferdinand Patinio / October 6, 2025 – MANILA
The city government of Manila on Monday reported that it has collected some PHP160 million in taxes from contractors involved in flood control projects in the city.
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https://www.pna.gov.ph/articles/1260346
Tobacco helps excise tax revenue beat target for first eight months
Philippine News Agency / Aubrey Rose A. Inosante / October 6, 2025
EXCISE TAX collections came in ahead of target in the first eight months, driven by higher volumes of tobacco and vapor products, according to the Bureau of Internal Revenue (BIR).
Click the link below to read the full news from the source:
https://www.bworldonline.com/economy/2025/10/06/703386/tobacco-helps-excise-tax-revenue-beat-target-for-first-eight-months/
Domestic market enterprises regain their VAT zero-rating privileges ‘Let’s Talk Tax’
Business World / Justine Dea D. Alano / October 6, 2025
The petitioners alleged that the Implementing Rules and Regulations of Republic Act (RA) No. 11534 or the Corporate Recovery and Tax Incentives for Enterprises Act (CREATE IRR), particularly Rule 18, Section 5, Revenue Regulation (RR) No. 21-2021, Revenue Memorandum Circular (RMC) No. 24-2022, and RMC No. 49-2022, are invalid and unconstitutional after the issuances unjustly excluded DMEs from availing of tax incentives. Specifically, it effectively limited the application of VAT zero-rating for local purchases only to Registered Export Enterprises (REEs), excluding DMEs, such as SBFCC, making a distinction between DMEs and REEs when in fact there is none under the CREATE Act. Mainly, the petitioners contend that so long as an enterprise is a registered business, like SBFCC, it is entitled to VAT-zero rating on local purchases. Now, before we proceed with the Supreme Court’s (SC) decision, let us first walk down memory lane and recount the creation and nature of SBFCC. As outlined in the case, the Subic Special Economic Zone was created pursuant to Section 12 of RA No. 7227, or the Bases Conversion Development Act of 1992, to be operated and managed as a separate customs territory. Pursuant to SBMA’s issued Certificate of Registration and Tax Exemption, it granted tax incentives and exemptions to these entities, subject to certain conditions. Due to these incentives, SBFCC registered with the SBMA as a freeport enterprise to conduct business within the Subic Bay Freeport Zone (SBFZ). Under the CREATE Act, SBFCC, being an RBE, should be entitled to VAT exemption on imports and VAT zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity of the RBEs.
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https://www.bworldonline.com/economy/2025/10/06/703324/domestic-market-enterprises-regain-their-vat-zero-rating-privileges/
VAT accounts for 62.9% of first-half Customs revenue
Business World / Aubrey Rose A. Inosante / October 7, 2025
VALUE-ADDED TAX (VAT) accounted for 62.9% of Customs revenue in the first half, led by collections generated by non-oil imports, the Development Budget Coordination Committee (DBCC) said.
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https://www.bworldonline.com/economy/2025/10/07/703602/vat-accounts-for-62-9-of-first-half-customs-revenue/
BIR files P7.18-B tax evasion raps vs. Discayas
Philippine News Agency / Benjamin Pulta / October 8, 2025 – MANILA
The Bureau of Internal Revenue (BIR) on Wednesday filed tax evasion charges against contractor couple Pacifico “Curlee” Discaya II and Cezarah Rowena “Sarah” Discaya in connection with PHP7.18 billion in tax liabilities of St. Gerrard Construction Gen. Contractor & Development Corporation.
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https://www.pna.gov.ph/articles/1260515
VAT on digital services to raise P123 billion by 2030
The Philippine Star / Marco Luis Beech / October 8, 2025 – MANILA, Philippines
The newly enacted value-added tax (VAT) on digital services is expected to generate over P100 billion from 2026 to 2030, according to the Cabinet-level Development Budget Coordination Committee (DBCC). With the goal of generating revenue from online platforms and digital transactions.
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https://www.philstar.com/business/2025/10/08/2478226/vat-digital-services-raise-p123-billion-2030
DTI chief cites risks of dumping of imports due to US tariff policies
Philippine News Agency / Joann Villanueva / October 8, 2025 – MANILA
The recent increase in the United States’ tariff rates heightened the risk of Asian goods being dumped into the Philippine market, raising the need for more stringent measures to protect local industries, Department of Trade and Industry (DTI) Secretary Cristina Roque said Wednesday. Related to this is the call for businesses with online presence to apply for the E-Commerce Philippine Trustmark, which is mandated under Republic Act 11967, otherwise known as the Internet Transactions Act of 2023, and the DTI’s Department Administrative Order 25-07.
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https://www.pna.gov.ph/articles/1260566
SEC plans unified lending ID to improve credit access, stop lending abuses
Business World / Alexander Grace C. Magno / October 8, 2025
THE Securities and Exchange Commission (SEC) is looking to introduce a unified lending identification (ULI) system to make it easier for borrowers to access credit and to prevent predatory lending and abusive debt collection practices. “Since our national ID system is still not reliable, we intend to introduce the ULI to provide easy access to credit facilities through authenticated data,” SEC Commissioner Rogelio V. Quevedo said during a Senate committee hearing on Monday.
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https://www.bworldonline.com/corporate/2025/10/08/703599/sec-plans-unified-lending-id-to-improve-credit-access-stop-lending-abuses/
Orica loses bid for P25.78-M VAT refund
Business World / Erika Mae P. Sinaking / October 9, 2025
THE Court of Tax Appeals (CTA) en banc has affirmed the denial of Orica Philippines, Inc.’s bid to recover P25.78 million in alleged excess or unutilized input value-added tax (VAT) for the fourth quarter of 2016, ruling that the chemical firm’s judicial claim was filed beyond the prescribed period.
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https://www.bworldonline.com/the-nation/2025/10/09/704326/orica-loses-bid-for-p25-78-m-vat-refund/
Study needed on proposed one-month tax holiday – SAPIEA chief
Philippine News Agency / Darryl John Esguerra / October 9, 2025- MANILA
Malacañang on Thursday said the government will carefully study a proposal of Senator Erwin Tulfo to grant a one-month tax holiday to help boost public confidence and ease the burden on Filipinos amid corruption investigations.
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https://www.pna.gov.ph/articles/1260626
BSP delivers another 25 basis points rate cut
Philippine News Agency / Anna Leah Gonzales / October 9, 2025 – MANILA
The Monetary Board of the Bangko Sentral ng Pilipinas (BSP) further reduced policy rates by another 25 basis points on Thursday, noting that inflation will remain within target range while growth outlook weakened.
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https://www.pna.gov.ph/articles/1260649
BIR leaves judgment on VAT cut to DOF
The Philippine Star / Marco Luis Beech / October 10, 2025 – MANILA, Philippines
The Bureau of Internal Revenue (BIR) said that the national government’s revenue collection is expected to decrease significantly should the proposed measure, which removes the 12 percent value-added tax (VAT), be approved and enacted into law.
Click the link below to read the full news from the source:
https://www.philstar.com/business/2025/10/10/2478709/bir-leaves-judgment-vat-cut-dof
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