Relevant to

Date of Estate Tax,

Year No. of Issuance Subject Matter
Issuance Income Tax,
DST and CGT

Announces the availability of revised

RMC No. 9- January 26, Capital Gains
2023 BIR Form Nos. 1606 and 1706
2023 2023 Tax
version January 2018

Prescribes the guidelines in the filing

of Annual Income Tax Returns for
RMC No. 32-
2023 Calendar Year 2022 as well as March 16, 2023 Income Tax
2023
payment of taxes due thereon until
April 17, 2023

Prescribes supplemental guidelines in

RMC No. 44- the filing of Annual Income Tax
2023 April 14, 2023 Income Tax
2023 Returns and payment of taxes due
thereon for Taxable Year 2022

Prescribes procedures in the

RMC No. 61- processing of taxpayer's request for
2023 May 24, 2023 Income Tax
2023 stamping of electronically filed
ITRs/AITRs thru eBIRForms

2023 RMC No. 92- Announces the availability of BIR

September 13,
2023 Form No. 1621 in the Electronic Estate Tax
2023
Filing and Payment System (eFPS)

2023 RMC No. 99- Clarifies the applicable taxes due on Income tax and
2023 sale of real property considered as October 3, Documentary
ordinary assets of the seller and other 2023 Stamp Tax
relevant matters (DST)

2023 RMC No. 115- Classifies the costs associated with

2023 franchises, concessions, licenses,
rights, operations agreements or
similar arrangements (herein referred
to as Licenses or Rights) granted by
the government to operate a public
service, including public utility as an
October 31,
Administrative Cost instead of Income Tax
2023
"Direct Cost of Services", for
purposes of computing the gross
income to determine the Optional
Standard Deduction (OSD) under
Section 34 (L) of the Tax Code of
1997, as amended by Section 3 of
Republic Act (RA) No. 9504