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Philippines: Recent tax procedure guidance

Guidance from the Bureau of Internal Revenue (BIR)

october 19, 2026

The Bureau of Internal Revenue (BIR) recently issued the following tax procedure guidance:

  • Revenue Memorandum Order (RMO) No. 25-2026 (dated September 29, 2026) amending certain provisions of RMO No. 27-2024 relating to the processing of claims for credit/refund of taxes erroneously collected pursuant to Section 204(C) in relation to Section 229 of the National Internal Revenue Code of 1997 (Tax Code), as amended, except those under the authority and jurisdiction of the Legal Group. 
  • Revenue Memorandum Circular (RMC) No. 102-2026 (dated August 3, 2026) amending certain provisions of RMC No. 75-2024, as amended by RMC No. 14-2025, on the mandatory requirements for claims for tax credit or refund of excess or unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the Tax Code, except those under the authority and jurisdiction of the Legal Group.
  • RMC No. 103-2026 (dated August 5, 2026) amending certain provisions of RMC No. 74-2024 relating to the mandatory requirements for claims for credit or refund of taxes erroneously or illegally received or collected, or penalties imposed without authority pursuant to Sections 204(C) and 229 of the Tax Code, except those under the authority and jurisdiction of the Legal Group.
  • RMC No. 104-2026 (dated September 24, 2026) announcing the availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2.

Read an October 2026 report prepared by the KPMG member firm in the Philippines

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