17/03/2026
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Revenue Memorandum Circular (RMC) No. 20-2026 provides the guidelines for the filing of Annual Income Tax Returns and the payment of corresponding taxes for Calendar Year 2025.
Full Text: bir-cdn.bir.gov.ph/BIR/pdf/RMC%2020-2026.pdf
Annex A:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%2020-2026%20Annex%20A%20(6).pdf
Annex B:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2020-2026%20Annex%20B%20(Colored).pdf
Annex C:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%2020-2026%20Annex%20C%20(3).pdf
Annex D:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%2020-2026%20Annex%20D%20(2).pdf