2012 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Reminds all Revenue District Officers on the
2012
submission of reports relative to the Authorized Agent
Bank’s compliance in the collection of internal
revenue taxes
Digest | Full Text | Annex A
January 3,
2012
RMC No. 2- Reiterates the existing rules and policies on the
2012
acceptance of payments of internal revenue taxes by
RCOs during specified deadlines and issuance of RORs
in accepting tax payments, in cash or in checks over
the P20,000.00 threshold
Digest | Full Text
January 3,
2012
RMC No. 3- Clarifies the tax implications of General Professional
2012
Partnership
Digest | Full Text
January 12,
2012
RMC No. 4- Notifies the loss of 1 set of unused BIR Form No. 2524
2012
– Revenue Official Receipt
Digest | Full Text
January 18,
2012
RMC No. 5- Notifies the loss of 20 unused pads of Accountable
2012
Form No. 51 - Official Receipt
Digest | Full Text
February 6,
2012
RMC No. 6- Specifies that RMC No. 43-2011 refers to “Home
2012
Development Mutual Fund Law of 2009”
Digest | Full Text
February 16,
2012
RMC No. 7- Circularizes relevant portion of BIR Ruling No. 023-10
2012
concerning the Capital Gains Tax and Documentary
Stamp Tax liability of a non-stock non-profit
organization on its disposition of real property
Digest | Full Text
February 24,
2012
RMC No. 8- Circularizes relevant excerpts from the En Banc
2012
Supreme Court Decision in GR No. 172087 concerning
the liability of PAGCOR to corporate Income Tax and
the revocation of pertinent provisions of RR No. 162005 relative to the imposition of 10% VAT on
February 29,
2012
PAGCOR
Digest | Full Text
RMC No. 9- Circularizes the full text of COA’s reply on the query
2012
re: recording of forfeited real properties which were
lumped and assigned a single valuation in the National
Government Books of the BIR
Digest | Full Text
March 14,
2012
RMC No.
10-2012
Prescribes the transition procedures for all eFPS filers
in using the Enhanced Income Tax Returns
Digest | Full Text
March 19,
2012
RMC No.
11-2012
Clarifies the tax consequences of Power Sector Assets
and Liabilities Management Corporation (PSALM)
transactions
Digest | Full Text
March 22,
2012
RMC No.
12-2012
Circularizes the full text of the CDA’s memorandum on
the request for non-registration of cooperatives not
specifically identified under RA No. 9520
Digest | Full Text
March 27,
2012
RMC No.
13-2012
Prescribes the BIR Priority Programs for CY 2012
Digest | Full Text | Annex A
March 28,
2012
RMC No.
14-2012
Revokes memoranda of agreement entered into
between the Bureau of Internal Revenue (BIR) and
Board of Investments (BOI) and BOI-Autonomous
Region of Muslim Mindanao; and BIR and Philippine
Economic Zone Authority
| Full Text
April 4, 2012
RMC No.
15-2012
Prescribes the additional guidelines in the filing,
receiving and processing of Taxable Year 2011 Income
Tax Returns and their attachments prescribed under
RR No. 19-2011
| Full Text | Annex A | Annex B
April 4, 2012
2011 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Notifies the loss of several accountable forms
2011
Digest | Full Text
January 3,
2011
RMC No. 2- Notifies the loss of 2 sets of BIR Form No. 2524 –
2011
Revenue Official Receipt
Digest | Full Text
January 3,
2011
RMC No. 3- Notifies the loss of several BIR Form No. 2524 –
2011
Revenue Official Receipt
Digest | Full Text
January 3,
2011
RMC No. 4- Prescribes the uniform implementation of procedures
2011
in rating “Punctuality and Attendance” under RMO
No. 29-2004
Digest | Full Text
January 19,
2011
RMC No. 5- Prescribes the documents required to prove authority
2011
to transact with the Bureau of Internal Revenue
regarding Tax Credit Certificate issuance, utilization,
revalidation and transfer
Digest | Full Text
February 3,
2011
RMC No. 6- Notifies the loss of several BIR Form No. 2524 2011
Revenue Official Receipt
Digest | Full Text
February 11,
2011
RMC No. 7- Notifies the loss of 5 sets of unused BIR Form No.
2011
0535 – Taxpayer Information Sheet
Digest | Full Text
February 11,
2011
RMC No. 8- Notifies the loss of 1 set of unused BIR Form No. 2524- February 11,
2011
Revenue Official Receipt
2011
Digest | Full Text
RMC No. 9- Notifies the loss of 1 set of used but unissued BIR
2011
Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text
February 16,
2011
RMC No.
10-2011
Notifies the loss of 1 set of used but unissued BIR
Form No. 2313 – Certificate Authorizing Registration
Digest | Full Text
February 24,
2011
RMC No.
11-2011
Publishes the matrix of latest wage orders issued by
the Regional Tripartite Wages and Productivity Boards
Digest | Full Text
February 25,
2011
RMC No.
12-2011
Notifies the loss of 1 set of unused BIR Form No. 0421Tax Verification Notice
Digest | Full Text
March 2,
2011
RMC No.
13-2011
Notifies the loss of 1 set of unused BIR Form No. 2524
– Revenue Official Receipt
Digest | Full Text
March 8,
2011
RMC No.
14-2011
Notifies the loss of several BIR Form No. AF51 –
Accountable Form 51
Digest | Full Text
March 8,
2011
RMC No.
15-2011
Revokes BIR Ruling No. DA-563-2006 issued to
Interadent Zahntechnik Phils., Incorporated pursuant
to CTA E.B. Case No. 287
Digest | Full Text
March 16,
2011
RMC No.
16-2011
Notifies the loss of 3 sets of unused Accountable Form April 4, 2011
51 - Official Receipt
Digest | Full Text
RMC No.
17-2011
Proposes the use of basic standard format in
complying with the requirements of RR No. 15-2010
on the additional notes to Financial Statements
relative to taxpayers' tax compliance
Digest | Full Text
April 4, 2011
RMC No.
18-2011
Clarifies the Income Tax exemption of interest income April 12, 2011
earnings from long-term deposits or investment
certificates
Digest | Full Text
RMC No.
19-2011
Notifies the loss of one set of unused BIR Form No.
2524 – Revenue Official Receipt
Digest | Full Text
RMC No.
20-2011
Clarifies the Special Treatment of Fringe Benefits
May 13, 2011
under Section 2.33 of RR No. 3-98, as last amended by
RR No. 5-2011
Digest | Full Text
RMC No.
21-2011
Prescribes the proper use of BIR Library
Digest | Full Text
May 13, 2011
RMC No.
22-2011
Publishes the full text of Executive Order No.
37 entitled "Returning the Administrative Supervision
Over the Securities and Exchange Commission from
the Department of Trade and Industry to the
Department of Finance"
Digest | Full Text
May 17, 2011
RMC No.
23-2011
Publishes the full text of Wage Order No. NCR-16,
“Providing a Cost of Living Allowance in the National
Capital Region” and clarifying its tax implications to
Minimum Wage Earners exempt from Income Tax
Digest | Full Text
June 8, 2011
RMC No.
24-2011
Further clarifies the issues/concerns in the
June 17, 2011
implementation of the Electronic Documentary Stamp
Tax (eDST) System
Digest | Full Text
RMC No.
25-2011
Circularizes the revocation of BIR Ruling DA (DT-065)
715-2009 in relation to Certificate Authorizing
Registration application of Metro Manila Pacific
Corporation on its sale of Bonifacio Land Corp. shares
Digest | Full Text
June 17, 2011
RMC No.
26-2011
Notifies the loss of 13 sets of unused BIR Form No.
2524 – Revenue Official Receipt
Digest | Full Text
June 29, 2011
April 25, 2011
RMC No.
27-2011
Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-56904 and DA-087-06
Digest | Full Text
July 1, 2011
RMC No.
28-2011
Includes the United Coconut Planters Bank in the list
July 11, 2011
of Authorized Agent Banks who are authorized to
accept payment of internal revenue taxes from
taxpayers enrolled in the Bureau’s Electronic Filing
and Payment System and registered under the splitted
Revenue District Offices
Digest | Full Text
RMC No.
29-2011
Notifies the loss of 2 pads of unused BIR Form No.
2524 – Revenue Official Receipt
Digest | Full Text
July 21, 2011
RMC No.
30-2011
Notifies the loss of 4 sets of unused BIR Form No.
0423 - Apprehension Slip
Digest | Full Text
July 21, 2011
RMC No.
31-2011
Revokes BIR Ruling [DA-(VAT-057) 552-08] dated
December 18, 2008
Digest | Full Text
August 4,
2011
RMC No.
32-2011
Notifies the loss of 1 pad of unused BIR Form No. 2524
– Revenue Official Receipt
Digest | Full Text
August 8,
2011
RMC No.
33-2011
Notifies the loss of one (1) original copy of Tax Credit
Certificate issued to FF Cruz & Co., Inc.
Digest | Full Text
August 12,
2011
RMC No.
34-2011
Circularizes relevant excerpts from the En Banc
Supreme Court Decision in GR No. 193007, on the
imposition of Value-Added Tax on Toll Fees
Digest | Full Text
August 15,
2011
RMC No.
35-2011
Clarifies issues concerning the imposition of
Improperly Accumulated Earnings Tax pursuant to
Section 29 of the Tax Code of 1997, in relation to RR
No. 2-2001
Digest | Full Text
August 17,
2011
RMC No.
36-2011
Clarifies BIR Rulings on Socialized Housing under
Republic Act No. 7279
Digest | Full Text
August 31,
2011
RMC No.
37-2011
Revokes BIR Ruling No. DA-583-04 and defines the
term “Special Purpose Vehicle”
Digest | Full Text
August 31,
2011
RMC No.
38-2011
Clarifies the application of Expanded Withholding Tax September 1,
on the payments of PHIC to medical practitioners
2011
and/or hospitals pertaining to PHIC members’ benefits
Digest | Full Text
RMC No.
39-2011
Imposes Value-Added Tax on Tollway Operators
Digest | Full Text | Annex A
September 5,
2011
RMC No.
40-2011
Notifies the use of new Income Tax forms
Digest | Full Text | BIR Form 1700 | BIR Form 1701 |
BIR Form 1702
September 5,
2011
RMC No.
41-2011
Clarifies certain issues raised on the taxability of
locally-produced wines
Digest | Full Text
September
20, 2011
RMC No.
42-2011
Enjoins participation to the celebration of the 22nd
National Statistics Month in October 2011
Digest | Full Text | NSCB Memorandum Circular |
NSM Streamer
September
21, 2011
RMC No.
43-2011
Circularizes Section 19 of RA No. 9679 known as the
“Human Development Mutual Fund Law of 2009”
Digest | Full Text
September
28, 2011
RMC No.
44-2011
Publishes the full text of DBM Circular Letter No.
2011-6 entitled "Directing the Use of the Procurement
Service (PS) and the Philippine Government Electronic
Procurement System (PhilGEPS) in Procurement
Activities"
Digest | Full Text | Annex A
September
28, 2011
RMC No.
45-2011
Publishes the full text of memorandum issued by the
DBM Secretary entitled “Posting of Programs of Work
of Infrastructure Projects on Agency/Department
Official Website”
Digest | Full Text
September
28, 2011
RMC No.
46-2011
Clarifies the definition of “Financial Institutions” as
used in RR No. 4-2011 on the “Proper Allocation of
Costs and Expenses Amongst Income Earnings of
Banks and Other Financial Institutions for Income Tax
Reporting Purposes”
Digest | Full Text
October 3,
2011
RMC No.
47-2011
Clarifies the taxability of interest from savings and
time deposits of cooperative’s members
Digest | Full Text
October 5,
2011
RMC No.
48-2011
Circularizes relevant excerpts from the En Banc
Supreme Court Decision in GR Nos. 163653 and
167689 on the imposition of Documentary Stamp Tax
on inter-office memo covering advances granted by an
affiliated corporation
Digest | Full Text
October 6,
2011
RMC No.
49-2011
Further clarifies RMC No. 38-2011 on Expanded
Withholding Tax obligation of Philippine Health
Insurance Corporation (PHIC), including the Income
Tax withholding obligation of hospitals/clinics on case
rates of PHIC and the matter of 5% Final Withholding
VAT for government money payments
Digest | Full Text
October 11,
2011
RMC No.
50-2011
Notifies the loss of 2 sets of unused Accountable Form
No. 51- Official Receipt
Digest | Full Text
October 21,
2011
RMC No.
51-2011
Circularizes Section 7 of RA No. 9647 known as the
“Philippine Normal University Modernization Act of
2009”
Digest | Full Text
November 3,
2011
RMC No.
52-2011
Publishes the full text of the Memorandum of
Agreement among the Tax Management Association
of the Philippines, Inc., the Department of Education–
National Capital Region and the Bureau Internal
Revenue and the Mechanics of the Oratorical Contest
Digest | Full Text
November 3,
2011
RMC No.
53-2011
Sets the effectivity and application of revocation of
BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and
DA-087-06 under RMC No. 27-2011 and amends
certain phrases thereof
Digest | Full Text
November 4,
2011
RMC No.
54-2011
Circularizes the En Banc Resolution of the Supreme
Court denying with finality the Motion for
Reconsideration on G.R. No. 193007 upholding the
validity of imposition of VAT on Toll Fees
Digest | Full Text
November 8,
2011
RMC No.
55-2011
Clarifies the redemption period on foreclosed
property pursuant to RMC No. 58-2008
Digest | Full Text
November
11, 2011
RMC No.
56-2011
Notifies the loss of 1 set of used but unissued BIR
Form No. 2313 – Certificate Authorizing Registration
Digest | Full Text
November
18, 2011
RMC No.
57-2011
Further amends BIR Form Nos. 1700, 1701 and 1702
Digest | Full Text | BIR Form 1700 | BIR Form 1701 |
BIR Form 1702
November
25, 2011
RMC No.
58-2011
Suspends all audit and other field operations of the
BIR effective December 19, 2011
Digest | Full Text
December 16,
2011
RMC No.
59-2011
Clarifies the crediting of tax collections thru Special
Allotment Release Orders, Tax Subsidy Availment
Certificates and Tax Subsidy Debit Memos
Digest | Full Text
December 19,
2011
RMC No.
60-2011
Reiterates the issuance of service record as a
December 22,
requirement for processing of retirement and terminal
2011
leave benefits
Digest | Full Text
RMC No.
61-2011
Notifies the loss of 13 sets of unused BIR Form No.
1954 – Certificate Authorizing Registration
Digest | Full Text
December 29,
2011
2010 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Defers the implementation of RR No. 7-2009 relative
2010
to the eDST System
Digest | Full Text
January 8,
2010
RMC No. 2- Publishes the full text of Memorandum Circular No. 1,
2010
Series of 2006 of the Office of the Ombudsman
Digest | Full Text
January 12,
2010
RMC No. 3- Publishes the full text of Proclamation No. 1841
2010
entitled “Declaring the Regular Holidays, Special (NonWorking) Days, and Special Holiday (for All Schools)
for the Year 2010”
Digest | Full Text
January 12,
2010
RMC No. 4- Notifies the loss of 5 pads of unused Accountable
2010
Form No. 51-Official Receipt
Digest | Full Text
January 15,
2010
RMC No. 5- Publishes the 2010 Calendar of Activities under the
2010
BIR People Wellness Program
Digest | Full Text | Annex A
January 20,
2010
RMC No. 6- Publishes the full text of the Memorandum of
2010
Agreement between BIR and PNP
Digest | Full Text
January 21,
2010
RMC No. 7- Publishes the full text of the Memorandum of
2010
Agreement between the BIR, LTO and Insurance
Commission
Digest | Full Text
January 21,
2010
RMC No. 8- Circularizes the release of BIR Weekender Briefs and
2010
other publications of the BIR
Digest | Full Text
January 26,
2010
RMC No. 9- Notifies the loss of one original copy of Tax Credit
2010
Certificate issued to Fil-Am Foods, Inc. (now Pilmico
Animal Nutrition Corporation)
Digest | Full Text
February 4,
2010
RMC No.
10-2010
Prescribes the 2010 Strategy Map of the BIR
Digest | Full Text
February 4,
2010
RMC No.
11-2010
Circularizes the full text of COMELEC Resolution No.
8737
Digest | Full Text | COMELEC Resolution No. 8737
February 8,
2010
RMC No.
12-2010
Circularizes the full text of Joint Rules and Regulations
Implementing Articles 60, 61 and 144 of Republic Act
No. 9520, otherwise known as the “Philippine
Cooperative Code of 2008” in relation to RA No. 8424
or the National Internal Revenue Code, as amended
Digest | Full Text | Joint Rules and Regulations
February 12,
2010
RMC No.
13-2010
Publishes the full text of Administrative Order No. 277
entitled “Creating an Independent Committee to
Review, Assess and Evaluate All the Important
Smuggling and Tax Evasion Cases Handled by the
Bureau of Internal Revenue and the Bureau of
Customs”
Digest | Full Text
February 22,
2010
RMC No.
14-2010
Circularizes the full text of Joint Circular No. 2009-1A
of the Department of Budget and Management,
Bureau of Internal Revenue and National Tobacco
Administration, amending the guidelines and
procedures on the release of the share of Local
Government Units
Digest | Full Text | Joint Circular No. 2009-1A
February 23,
2010
RMC No.
15-2010
Publishing the Full Text of Memorandum Circular No.
30, Series of 2009 of the Civil Service Commission
Digest | Full Text
February 25,
2010
RMC No.
16-2010
Requires taxpayers to disclose their election to use
the Optional Standard Deduction for taxable year
2009.
Digest | Full Text
March 1,
2010
RMC No.
17-2010
Publishing the full text of Administrative Order No.
277-A entitled “Amending Section 2 of Administrative
Order No. 277, Series of 2010 Creating an
Independent Committee to Review, Assess and
Evaluate All the Important Smuggling and Tax Evasion
Cases Handled by the Bureau of Internal Revenue and
the Bureau of Customs”
Digest | Full Text
March 4,
2010
RMC No.
18-2010
Clarifies the coverage and taxability of amusement
places under Section 125(b) of the National Internal
Revenue Code of 1997, as amended
Digest | Full Text
March 8,
2010
RMC No.
19-2010
Directs all concerned BIR offices to continue tax
investigation of Cooperatives
Digest | Full Text
March 8,
2010
RMC No.
20-2010
Circularizes the revocation of BIR Ruling No. DA-2452005 relative to the joint venture transactions
between Meridien East Realty and Development
Corporation and Century Properties, Inc.
Digest | Full Text
March 9,
2010
RMC No.
21-2010
Reiterates the applicable penalties for employers who
fail to withhold, remit, do the year-end adjustment
and refund employees of the excess withholding taxes
on compensation
Digest | Full Text
March 9,
2010
RMC No.
22-2010
Publishes the full text of Republic Act No. 10001
entitled “An Act Reducing the Taxes on Life Insurance
Policies, Amending for this Purpose Sections 123 and
183 of the National Internal Revenue Code of 1997, as
Amended”
Digest | Full Text
March 9,
2010
RMC No.
23-2010
Publishes the full text of Republic Act No. 9999
entitled “An Act Providing a Mechanism for Free Legal
Assistance and for Other Purposes”
Digest | Full Text
March 9,
2010
RMC No.
24-2010
Further defers the implementation of Revenue
Regulations No. 7-2009 relative to the Electronic
Documentary Stamp Tax (eDST) System
Digest | Full Text
March 16,
2010
RMC No.
25-2010
Publishes the full text of the Memorandum of
Agreement between the Bureau of Internal Revenue
and the Office of the Solicitor General
Digest | Full Text
March 17,
2010
RMC No.
26-2010
Publishes the full text of the Memorandum of
Agreement between the BIR and the National Bureau
of Investigation and Criminal Investigation and
Detection Group
Digest | Full Text
March 17,
2010
RMC No.
27-2010
Circularizes the full text of Department Order No. 62010 entitled “Amending Further Ministry Order Nos.
20-86 and 21-86, as Amended by Department Order
Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating
the Committees on Real Property Valuation to
Determine the Zonal Values of Real Properties for
Purposes of Computing Any Internal Revenue Tax”
Digest | Full Text
March 22,
2010
RMC No.
28-2010
Circularizes the full text of Republic Act No. 10026
entitled “An Act Granting Income Tax Exemption to
Local Water Districts by Amending Section 27(C) of the
National Internal Revenue Code (NIRC) of 1997, as
Amended, and Adding Section 289-A to the Code, for
the Purpose”
Digest | Full Text
March 23,
2010
RMC No.
29-2010
Publishes the full text of Republic Act No. 10021
entitled “An Act to Allow the Exchange of Information
by the Bureau of Internal Revenue on Tax Matters
Pursuant to Internationally-Agreed Tax Standards,
Amending Sections 6(F), and 270 of the National
Internal Revenue Code of 1997, as Amended, and for
Other Purposes”
Digest | Full Text
March 25,
2010
RMC No.
30-2010
Clarifies Revenue Memorandum Circular No. 72-2009,
which reiterated the imposition of the Value-Added
Tax on Tollway Operators
Digest | Full Text
March 26,
2010
RMC No.
31-2010
Prescribes the use of the new Documentary Stamp Tax
to be affixed to taxable documents of taxpayers
mandated to use the Electronic Documentary Stamp
Tax System
Digest | Full Text
March 30,
2010
RMC No.
32-2010
Prescribes the policies relative to the acceptance of
"Out-of-District" Income Tax Returns
Digest | Full Text
RMC No.
33-2010
Prescribes the policies in securing certified true copies April 21, 2010
of Income Tax Returns and Audited Financial
Statements
Digest | Full Text
RMC No.
34-2010
Publishes the full text of the Memorandum of
Agreement between the BIR and Creba Land Services
and Title Warranty Corporation
Digest | Full Text
April 22, 2010
RMC No.
35-2010
Publishes the full text of the Memorandum of
Agreement between the BIR and Philippine-Chinese
Charitable Association, Inc. (owner and operator of
the Chinese General Hospital and Medical Center)
Digest | Full Text
April 22, 2010
RMC No.
36-2010
Publishes the full text of the Memorandum of
Agreement between the BIR and Securities and
Exchange Commission
Digest | Full Text
April 23, 2010
RMC No.
37-2010
Publishes the full text of the Memorandum of
Agreement among the BIR, IBP, PICPA and PCCI
relative to the "Handang Maglingkod" Project
Digest | Full Text
May 6, 2010
RMC No.
38-2010
Notifies the loss of several accountable forms
Digest | Full Text
May 11, 2010
RMC No.
39-2010
Directs the Revenue District Offices to verify the VAT
Compliance of Health Maintenance Organizations
Digest | Full Text
May 21, 2010
April 12, 2010
RMC No.
40-2010
Prescribes the guidelines in registration, update and
May 26, 2010
tagging of Registration Information of political parties,
candidates & campaign contributors relative to
Project “Iboto Mo”
Digest | Full Text
RMC No.
41-2010
Publishes the full text of the Memorandum of
Agreement among the BIR, Civil Service Commission
and National Computer Center re: Call Center ng
Bayan Project
Digest | Full Text
May 27, 2010
RMC No.
42-2010
Notifies the loss of 2 sets of unused BIR Form No.
2524 – Revenue Official Receipt
Digest | Full Text
May 27, 2010
RMC No.
43-2010
Circularizes the full text of the Memorandum of
Agreement between the BIR and the Office of the
Ombudsman
Digest | Full Text
May 31, 2010
RMC No.
44-2010
Publishes the full text of the Memorandum of
Agreement between the BIR and Lyceum of the
Philippines University
Digest | Full Text
June 2, 2010
RMC No.
45-2010
Circularizes Section 4 and 5 of Republic Act No.
9994, relative to the grant of additional benefits and
privileges to Senior Citizens, further amending
Republic Act No. 7432, as amended
Digest | Full Text
June 2, 2010
RMC No.
46-2010
Circularizes Sec. 35 of Republic Act No. 10066 entitled
“An Act Providing for the Protection and Conservation
of the National Cultural Heritage, Strengthening the
National Commission for Culture and Arts (NCAA) and
Its Affiliated Cultural Agencies, And For Other
Purposes"
Digest | Full Text
June 2, 2010
RMC No.
47-2010
Circularizes Section 14 of Republic Act No. 10028, An
June 2, 2010
Act Expanding the Promotion of Breastfeeding,
Amending for the Purpose Republic Act No. 7600,
otherwise known as “An Act Providing Incentives to All
Government and Private Health Institutions with
Rooming-In and Breastfeeding Practices, and for Other
Purposes”
Digest | Full Text
RMC No.
48-2010
Publishes the full text of Department of Justice
decision on the case of Philippine National Oil
Corporation vs. BIR dated April 16, 2010
Digest | Full Text
June 7, 2010
RMC No.
49-2010
Further amends certain portions of RMC No. 30-2008, June 7, 2010
as amended by RMC No. 59-2008 relative to the
taxability of insurance companies for Minimum
Corporate Income Tax, Business Tax and Documentary
Stamp Tax purposes
Digest | Full Text
RMC No.
50-2010
Publishes the full text of Memorandum Order No. 314
regarding the Approved 2010 Investment Priorities
Plan
Digest | Full Text
June 7, 2010
RMC No.
51-2010
Provides basic questions and answers to clarify the
issues in the implementation of the Electronic
Documentary Stamps Tax System
Digest | Full Text
June 15, 2010
RMC No.
52-2010
Publishes the full text of Joint Order No. 1-2010 dated June 22, 2010
April 5, 2010 by the Secretary of the Department of
Finance and Commissioners of Bureau of Customs and
BIR, respectively, entitled Valuation of Motor Vehicles
| Full Text | Annex A
RMC No.
54-2010
Circularizes the revocation of BIR Ruling No. DA (C322) 789-2009 relative to the issues on residential
condominium project known as “The Ritzville
Residence” of Ernesto Chuakaw, et al.
| Full Text
RMC No.
55-2010
Circularizes the revocation of BIR Rulings issued to
June 28, 2010
G&W Architects, Engineers and Projects Development
Consultants relative to its “Build-To-Own”
transactions
| Full Text
RMC No.
56-2010
Disseminates the most recent policies on the audit of
all internal revenue tax liabilities for the year 2009
| Full Text
June 28, 2010
June 29, 2010
2009 Revenue Memorandum Circulars
No. of
Subject Matter
Date of Issue
Issuance
RMC No. 1- Publishes the full text of Circular Letter No. 2008-9
2009
entitled “Guidelines Implementing Administrative
Order No. 228 and the President’s Directive dated
May 31, 2008”
Digest | Full Text | Annex A | Annex B
January 16,
2009
RMC No. 2- Circularizes the revocation of BIR Ruling No. DA (VAT2009
054) 529-2008 issued to MEDICARD Philippines Inc.
Digest | Full Text
January 20,
2009
RMC No. 3- Circularizes the list of Tax Credit Certificates and
2009
Disbursement Vouchers for tax refunds issued for the
month of December 2008
Digest | Full Text | Annex A
January 23,
2009
RMC No. 4- Extends the deadline for submission of the Annual
2009
Information Return of Income Taxes Withheld on
Compensation and Final Withholding Taxes (BIR form
No. 1604-CF) until February 27, 2009
Digest | Full Text
January 26,
2009
RMC No. 5- Circularizes the file formats to be used in the
2009
submission in electronic form of Alphabetical List of
Employees and List of Payees, which form part of the
Annual Information Return (BIR Form No. 1604CF –
July 2008 ENCS) and the Semestral List of Regular
Suppliers by Top 20,000 Private Corporations
Digest | Full Text | Annex A | Annex B | Annex C
January 27,
2009
RMC No. 6- Circularizes the revocation of BIR Rulings similar to BIR
2009
Ruling No. DA (VAT-054) 529-2008 and clarifies the
VATability of HMOs
Digest | Full Text
January 28,
2009
RMC No. 7- Notifies the loss of quadruplicate copy from one (1)
February 12,
2009
set of unissued/filled-up BIR Form No. 2524 – Revenue
2009
Official Receipt
Digest | Full Text
RMC No. 8- Notifies the loss of original copies from two (2)
2009
unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
February 17,
2009
RMC No. 9- Circularizes the full text of Department Order No. 4-09 February 20,
2009
entitled "Lifting of the Suspension of Effectivity of
2009
Department Order Nos. 35-05 and 36-05".
Digest | Full Text
RMC No.
10-2009
Extends the deadline for submission of the Annual
February 26,
Information Return of Income Taxes Withheld on
2009
Compensation and Final Withholding Taxes (BIR Form
No. 1604-CF) and Annual Information Return of
Creditable Income Taxes Withheld (Expanded)/Income
Payments Exempt from Withholding Taxes (BIR Form
No. 1604-E)
Digest | Full Text
RMC No.
11-2009
Publishes the full text of Administrative Order No.
241-A, entitled “Amending Administrative Order No.
241, Series of 2008”
Digest | Full Text
March 2,
2009
RMC No.
12-2009
Publishes the full text of Administrative Order No.
240, entitled "Ordering Budget Maximizers Without
Revamping Expenditure Parameters"
Digest | Full Text
March 2,
2009
RMC No.
13-2009
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of January 2009
Digest | Full Text | Annex A
March 3,
2009
RMC No.
14-2009
Circularizes the effectivity and applicability of the
Philippine Tax Treaty with the United Arab Emirates
and the Protocol Amending the Philippines-Japan Tax
Treaty
Digest | Full Text
March 11,
2009
RMC No.
15-2009
Circularizes Department Order (DO) No. 11-09, issued
by the Secretary of Finance, which revokes DO No. 699
Digest | Full Text
March 12,
2009
RMC No.
16-2009
Clarifies the instruments embraced by the term
"Deposit Substitutes" under Revenue Regulations No.
8-2008
Digest | Full Text
March 17,
2009
RMC No.
17-2009
Notifies the loss of one set of used but unissued BIR
Form No. 1965 – Letter of Authority with Serial No.
LOA200800014131
Digest | Full Text
March 31,
2009
RMC No.
18-2009
Clarifies the prescribed date of collection of all
accepted tax returns and payments
Digest | Full Text
RMC No.
19-2009
Prescribes the transition procedures relative to the
issuance and cancellation of “Permit to Use” Cash
Register Machine,Point of Sales Machine, Special
Purpose Machine and other similar sales machines
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E | Annex F | Annex G | Annex H
April 13, 2009
RMC No.
20-2009
Circularizes the list of taxpayers who have ceased
business operations
Digest | Full Text
April 14, 2009
RMC No.
21-2009
Prescribes the procedures for all eFPS filers in filing
tax returns affected by revenue issuances in the
enhanced eFPS
Digest | Full Text
April 22, 2009
RMC No.
22-2009
Clarifies the allowable claims for personal and
additional exemptions and optional standard
deduction pursuant to RR Nos. 10-2008 and 16-2008,
respectively
Digest | Full Text
May 5, 2009
RMC No.
23-2009
Reiterates the policies and procedures relative to
revalidation of Letters of Authority, issuance of
Subpoena Duces Tecum and review of cases by the
Assessment Division in the Regional Office
Digest | Full Text
May 8, 2009
RMC No.
24-2009
Circularizes the relevant excerpts from the Supreme
Court Decision in GR No. 171138 on the issue of the
imposition of Documentary Stamp Tax on pawn
tickets
Digest | Full Text
May 8, 2009
RMC No.
25-2009
Circularizes the transition procedures for all eFPS filers May 11, 2009
in filing tax returns affected by RA No. 9504 and RR
No. 7-2008
Digest | Full Text
April 7-2009
RMC No.
26-2009
Revokes/cancels BIR Ruling No. RR7-003-876
addressed to Trendset Manpower Services relative to
its request for exemption from the 2% creditable
withholding tax on the sale of services
Digest | Full Text
May 11, 2009
RMC No.
27-2009
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2009
Digest | Full Text | Annex A
May 14, 2009
RMC No.
28-2009
Circularizes the full text of the BIR-TMAP
Memorandum of Agreement and the guidelines and
mechanics for the conduct of the “2009 Search for
Exemplary Revenue Employees from Luzon”
Digest | Full Text
May 15, 2009
RMC No.
29-2009
Clarifies certain issues relative to the processing of
claims for tax credit/refund
Digest | Full Text
June 3, 2009
RMC No.
30-2009
Circularizes the relevant portions of HUDCC
Resolution No. 1, Series of 2008, approving the
adjustment of the price ceiling for socialized housing
Digest | Full Text
June 3, 2009
RMC No.
31-2009
Circularizes the memorandum of the Commissioner
disallowing BSP claimed interest expense for taxable
year 2005
Digest | Full Text
June 16, 2009
RMC No.
32-2009
Notifies the loss of one set of unused BIR Form No.
0421 – Tax Verification Notice
Digest | Full Text
June 23, 2009
RMC No.
33-2009
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of May 2009
Digest | Full Text | Annex A
June 24, 2009
RMC No.
34-2009
Publishes the full text of National Budget Circular No.
2005-520 entitled “Revised Rates of Representation
and Transportation Allowances”
Digest | Full Text
June 29, 2009
RMC No.
35-2009
Publishes the full text of National Budget Circular No.
519 entitled “Guidelines on the Release of Funds for
FY 2009”
Digest | Full Text | Annex A
June 29, 2009
RMC No.
36-2009
Publishes the full text of Executive Order No. 800
entitled “An Order Transferring the Administrative
Supervision of the Securities and Exchange
Commission from the Department of Finance to the
Department of Trade and Industry”
Digest | Full Text
July 8, 2009
RMC No.
37-2009
Notifies the loss of one original copy of Tax Credit
Certificate issued to Rio Tuba Nickel Mining
Corporation
Digest | Full Text
July 15, 2009
RMC No.
38-2009
Notifies the disposal of 74 sets of old blank Tax Credit
Certificate (BIR Form No. 2320)
Digest | Full Text
July 20, 2009
RMC No.
39-2009
Notifies the loss of four original copies of Tax Credit
Certificates issued to HJR International Corporation
Digest | Full Text
July 23, 2009
RMC No.
40-2009
Notifies the loss of 35 unused sets and 3 used/issued
triplicate sopies of BIR Form No. 0535-Taxpayer
Information Sheet
Digest | Full Text
July 24, 2009
RMC No.
41-2009
Clarifies the meaning of the term “Managerial and
Technical Positions” under Section 25(C) of the Tax
Code of 1997, as amended
Digest | Full Text
July 24, 2009
RMC No.
42-2009
Publishes the full text of the DOF-DBM-DILG-DENR
July 29, 2009
Joint Circular No. 2009-1 on the updated guidelines
and procedures on the release of the share of Local
Government Units from the collections derived by the
national government from mining taxes
Digest | Full Text
RMC No.
43-2009
Notifies the loss of one pad of unused BIR Form No.
2524 – Revenue Official Receipt
Digest | Full Text
August 7,
2009
RMC No.
44-2009
Notifies the loss of one pad of unused BIR Form No.
0423 – Apprehension Slip
Digest | Full Text
August 7,
2009
RMC No.
45-2009
Circularizes the implementation of the eRegistration
System (Enhanced eTIN)
Digest | Full Text | Letter of Intent | BIR Form 0044
August 18,
2009
RMC No.
46-2009
Notifies the loss of three sets of unused BIR Form No.
1954 – Certificate Authorizing Registration
Digest | Full Text
August 20,
2009
RMC No.
47-2009
Publishes the full text of Circular No. 2009-002 issued
by the Commission on Audit entitled "Reinstituting
Selective Pre-Audit on Government Transactions"
Digest | Full Text
August 20,
2009
RMC No.
48-2009
Publishes the full text of Circular No. 2009-004 issued
by the Commission on Audit entitled "Deferment of
the date that COA Circular No. 2009-002 dated May
18, 2009 takes effect re: Reinstituting Selective PreAudit on Government Transactions"
Digest | Full Text
August 25,
2009
RMC No.
49-2009
Publishes the full text of letter from the Land Bank of
the Philippines regarding the features and charges in
deposit accounts which will be implemented effective
October 1, 2009
Digest | Full Text
September
16, 2009
RMC No.
50-2009
Reiterates the implementation of RMC No. 19-2009
re: Transition Procedures Relative to the Issuance and
Cancellation of “Permit to Use” Cash Register
Machine, Point-of-Sale (POS) Machine, Special
Purpose Machine (SPM) and other similar sales
machines
Digest | Full Text | Attachment 1 | Attachment 2 |
Attachment 3
September
16, 2009
RMC No.
51-2009
Clarifies the Requirement for the Submission of
Summary Lists of Sales (SLS)/Summary Lists of
Purchases (SLP); the imposition of penalties for their
non-submission; the issuance of Subpoena Duces
Tecum; and the imposition of penalties for failure to
obey summons
Digest | Full Text
September
16, 2009
RMC No.
52-2009
Encourages participation to the celebration of the
20th National Statistics Month in October 2009
Digest | Full Text
September
22, 2009
RMC No.
53-2009
Circularizes the full text of DTI's Department
Administrative Order No. 11, Series of 2008, further
amending certain provisions of Department of Trade
Administrative Order No. 80, Series of 1982, as
amended, implementing Act 3883, as amended (also
known as the Business Name Law)
Digest | Full Text
October 1,
2009
RMC No.
54-2009
Notifies the loss of one pad of unused Accountable
Form No. 51 - Official Receipt with Serial Nos.
ACF200700593951 to ACF200700594000
Digest | Full Text
October 1,
2009
RMC No.
55-2009
Notifies the loss of original copy from one set of
unused BIR Form No. 2524 - Revenue Official Receipt
with Serial No. ROR200900389129
Digest | Full Text
October 1,
2009
RMC No.
56-2009
Prescribes the use of the updated Government Money
Payment Chart
Digest | Full Text | Annex A
October 5,
2009
RMC No.
57-2009
Publishes the full text of the memorandum of Finance
Secretary Margarito B. Teves directing BIR to stop
issuing tax assessments for taxable year 2009 against
cooperatives registered with the Cooperative
Development Authority based on the old Cooperative
Law
Digest | Full Text
October 6,
2009
RMC No.
58-2009
Notifies the loss of triplicate copies from 10
used/issued BIR Form No. 0535 – Taxpayer
Information Sheet
Digest | Full Text
October 20,
2009
RMC No.
59-2009
Notifies the loss of 4 original copies of Tax Credit
Certificates issued to Butuan HJR International
Corporation
Digest | Full Text
October 23,
2009
RMC No.
60-2009
Notifies the loss of 4 original copies of Tax Credit
Certificates issued to Bulacan HJR International
Corporation
Digest | Full Text
October 23,
2009
RMC No.
61-2009
Notifies the loss of duplicate to quintuplicate copies
from 1 unused set of BIR Form No. 2524 – Revenue
Official Receipt
Digest | Full Text
October 26,
2009
RMC No.
62-2009
Notifies the loss of five sets of unused BIR Form No.
1954-Certificate Authorizing Registration
Digest | Full Text
October 27,
2009
RMC No.
63-2009
Provides questions and answers on Creditable
Withholding Tax on campaign expenditures prescribed
in Revenue Regulations No. 8-2009
Digest | Full Text
November
12, 2009
RMC No.
64-2009
Publishes the letter of the Commissioner of Internal
Revenue revoking the tax exemption status of Davao
Contractors Development Cooperative (DACODECO)
Digest | Full Text
November
25, 2009
RMC No.
65-2009
Publishes the full text of Memorandum of Agreement
between the Land Transportation Office and the
Bureau of Internal Revenue
Digest | Full Text
November
25, 2009
RMC No.
66-2009
Circularizes the full implementation of the
eRegistration System
Digest | Full Text
December 7,
2009
RMC No.
67-2009
Notifies the loss of one pad of unused BIR Form No.
2524 – Revenue Official Receipt with Serial Nos.
ROR200901457051 to ROR200901457100
Digest | Full Text
December 8,
2009
RMC No.
68-2009
Notifies the loss of one set of used but unissued BIR
Form No. 2524 – Revenue Official Receipt with Serial
No. ROR200900531554
Digest | Full Text
December 8,
2009
RMC No.
69-2009
Circularizes the mandatory enrollment to and
availment of the eFPS facility for selected taxpayers
Digest | Full Text
December 14,
2009
RMC No.
70-2009
Notifies the loss of one original copy of Tax Credit
Certificate issued to Diretso Design Furnitures, Inc.
Digest | Full Text
December 14,
2009
RMC No.
71-2009
Publishes the full text of the Memorandum of
December 17,
Agreement between the Bureau of Internal Revenue
2009
(BIR), Bureau of Local Government Finance (BLGF)and
Philippine Association of Local Treasurers and
Assessors, Inc. (PHALTRA)
Digest | Full Text
RMC No.
72-2009
Reiterates RMC No. 52-2005 imposing VAT on the
Tollway Operators
Digest | Full Text
December 21,
2009
2008 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Circularizes the full text of unnumbered memorandum
2008
regarding “Request to Allow Revenue Collection
Officers to Receive Tax Payments, in Cash or in Checks
over the P 10,000.00 Threshold”
Digest | Full Text
January 2,
2008
RMC No. 2- Circularizes the formats and contents of the
2008
Application for Abatement Program and the
Termination Letter under Revenue Regulations No. 152007
Digest | Full Text | Annex A | Annex B
January 4,
2008
RMC No. 3- Circularizes the transition procedures for all eFPS filers
2008
in using the enhanced BIR Form No. 1702Q – Quarterly
Income Tax Return for corporations and partnerships
(October 2007 [ENCS])
Digest | Full Text | Annex A
January 7,
2008
RMC No. 4- Notifies the destruction of various accountable forms
2008
during a fire
Digest | Full Text
January 7,
2008
RMC No. 5- Circularizes the full text of unnumbered memorandum
2008
regarding the shortage of loose documentary stamps
Digest | Full Text
January 7,
2008
RMC No. 6- Circularizes the full text of EO No. 637, which provides
2008
the basis for the computation of the incentive benefits
of personnel who may be affected by the
implementation of the Rationalization Program under
EO No. 366
Digest | Full Text
January 10,
2008
RMC No. 7- Circularizes the list of Tax Credit Certificates and
2008
Disbursement Vouchers for tax refunds issued for the
month of December 2007
Digest | Full Text | Annex A
January 10,
2008
RMC No. 8- Publishes the full text of Memorandum Circular No. 13,
2008
entitled Amendment to Section 63, Rule XVI of the
Omnibus Rules on Leave
Digest | Full Text
January 10,
2008
RMC No. 9- Publishes the full text of Circular Letter No. 2007-10
2008
entitled “Guidelines on the Transfer of Funds to Pay
the compensation of Affected Personnel Who Opted to
be Placed to Other Government Agencies Pursuant to
the Rationalization Program
Digest | Full Text
January 10,
2008
RMC No.
10-2008
Publishes the full text of EO No. 645, which amends
Section 4 of EO No. 423 prescribing the rules and
procedures on the review and approval of all
government contracts to conform to RA No. 9184
otherwise known as “The Government Procurement
Reform Act”
Digest | Full Text
January 10,
2008
RMC No.
11-2008
Notifies the loss of two (2) original copies of Tax Credit
Certificates issued to Benguet Center Bank, Inc.
Digest | Full Text
January 14,
2008
RMC No.
12-2008
Reiterates the requirement for the submission of TIN
and other BIR-prescribed returns/documents as
conditions for the issuance/renewal of Mayor’s
Permit/License/Privilege Tax Receipt by the concerned
Local Government Unit
Digest | Full Text
January 18,
2008
RMC No.
13-2008
Re-circularizes the full text of EO No. 53 mandating all
government agencies concerned to provide the BIR
with the necessary information to help increase tax
collections
Digest | Full Text
January 29,
2008
RMC No.
14-2008
Clarifies the validity of the Certificates of Accreditation
issued by the PCNC to charitable institutions prior to
the effectivity date of EO No. 671
Digest | Full Text
January 29,
2008
RMC No.
15-2008
Circularizes the procedures and guidelines in the
election of rank and file representatives for the
National Selection Board
Digest | Full Text | Annex A | Annex B | Annex C
February 1,
2008
RMC No.
16-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of January 2008
Digest | Full Text | Annex A
February 12,
2008
RMC No.
17-2008
Provides the list of municipalities and its class for
uniform application of compromise penalties for
criminal violations of the Tax Code
Digest | Full Text | Annex A
February 20,
2008
RMC No.
18-2008
Publishes the full text of Administrative Order No. 189 February 21,
entitled “Affirming the Policy of Consultation, Equity
2008
and Gradualism in Imposing/Increasing Charges and for
Other Purposes”
Digest | Full Text
RMC No.
19-2008
Circularizes the full text of “A Basic Guide on the Tax
Amnesty Act of 2007” for taxpayers who wish to avail
of the Tax Amnesty pursuant to R.A. No. 9480
Digest | Full Text
February 26,
2008
RMC No.
20-2008
Publishes the full text of Executive order No. 660
rationalizing the tax privilege covering importations by
registered enterprises within the Subic Special
Economic Zone
Digest | Full Text
March 10,
2008
RMC No.
21-2008
Clarifies issues on the persons liable to the tax imposed
under Section 127 of the Tax Code and the crediting of
tax collection to the appropriate office of the BIR
Digest | Full Text
March 12,
2008
RMC No.
22-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of February 2008
Digest | Full Text | Annex A
March 13,
2008
RMC No.
23-2008
Publishes the full text of RA No. 9490 entitled “An Act
Establishing the Aurora Special Economic Zone in the
Province of Aurora, Creating for the Purpose the
Aurora Special Economic Zone Authority, Appropriating
Funds Therefore and for Other Purposes”
Digest | Full Text
March 13,
2008
RMC No.
24-2008
Clarifies the scope of the term direct costs and
expenses that should comprise the "cost of services"
for purposes of computing the gross income subject to
the 2% Minimum Corporate Income Tax
Digest | Full Text
March 17,
2008
RMC No.
25-2008
Reiterates the mode of payment and remittance of
Documentary Stamp Tax on certificates issued by
educational institutions
Digest | Full Text
March 18,
2008
RMC No.
26-2008
Provides interim guidelines for transfer pricing
Digest | Full Text
March 27,
2008
RMC No.
27-2008
Circularizes the full text of EO No. 659, entitled
“Improving the Negotiability and Acceptability of
Agrarian Reform Bonds”
Digest | Full Text
March 31,
2008
RMC No.
28-2008
Circularizes the interim procedure in the handling of
Tax Subsidy Availment Certificate and Tax Subsidy
Debit Memo used in the payment of internal revenue
taxes through the eFPS
Digest | Full Text
April 1, 2008
RMC No.
29-2008
Publishes the full text of Department Order No. 112008 which clarifies the last day for availing of the
benefits under the Tax Amnesty Act of 2007
Digest | Full Text
April 3, 2008
RMC No.
30-2008
Clarifies the taxability of Insurance Companies for
Minimum Corporate Income Tax, Business Tax, and
Documentary Stamp Tax purposes
April 8, 2008
Digest | Full Text
RMC No.
31-2008
Provides basic questions and answers to clarify issues
concerning common carriers by sea and their agents
relative to the transport of passengers, goods or
cargoes
Digest | Full Text
April 11, 2008
RMC No.
32-2008
Gives permission and extends the deadline for the
April 15, 2008
manual filing of tax returns of taxpayers enrolled in the
eFPS due to technical problems encountered in the
eFPS environment
Digest | Full Text
RMC No.
33-2008
Prescribes the electronic filing returns after manual
payment of the tax during officially announced system
limited availability
Digest | Full Text
RMC No.
34-2008
Clarifies the tax treatment of director's fees for Income April 18, 2008
Tax and business tax purposes
Digest | Full Text
RMC No.
35-2008
Notifies the loss of two (2) sets of unused BIR Form No. April 21, 2008
1919 – Office Audit-Letter of Authority
Digest | Full Text
RMC No.
36-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of March 2008
Digest | Full Text
RMC No.
37-2008
Circularizes CSC Memorandum Circular No. 6, Series of April 29, 2008
2008 regarding deferment of the use of the revised
form of Statement of Assets, Liabilities and Networth
Digest | Full Text
April 17, 2008
April 23, 2008
RMC No.
38-2008
Requires the continuous observance of the existing
May 13, 2008
responsibilities by large taxpayers transferred from the
supervision of Large Taxpayers Service to the Regional
Offices
Digest | Full Text
RMC No.
39-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2008
Digest | Full Text | Annex A
May 23, 2008
RMC No.
40-2008
Notifies the loss of one (1) set of unused BIR Form No.
0423 –Apprehension Slip
Digest | Full Text
May 23, 2008
RMC No.
41-2008
Notifies the loss of one (1) set of unused BIR Form No.
0421 –Tax Verification Notice
Digest | Full Text
May 23, 2008
RMC No.
42-2008
Authorizes the manual filing of tax returns of taxpayers May 26, 2008
enrolled in Electronic Filing and Payment System (eFPS)
due to technical problems encountered in the eFPS
environment
Digest | Full Text
RMC No.
43-2008
Authorizes the manual filing of tax returns of taxpayers May 27, 2008
enrolled in Electronic Filing and Payment System (eFPS)
due to technical problems encountered in the eFPS
environment
Digest | Full Text
RMC No.
44-2008
Circularizes the full text of Department Order No. 9-08 June 5, 2008
entitled “Implementing Rules and Regulations on the
Accessibility of Information on Taxpayers Between the
Bureau of Internal Revenue and the Local Government
Units for Tax Collection Purposes Pursuant to Executive
Order No. 646”
Digest | Full Text | Annex A | Annex B | Annex C
RMC No.
45-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of May 2008
Digest | Full Text | Annex A
June 18, 2008
RMC No.
46-2008
Provides basic questions and answers to clarify issues
concerning common carriers by air and their agents
relative to the revenue and receipt from transport of
passengers, goods/cargoes and mail and from excess
baggage
Digest | Full Text
June 20, 2008
RMC No.
47-2008
Prescribes the procedures in handling taxpayers’
request for transfer of registration
Digest | Full Text
June 20, 2008
RMC No.
48-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of June 2008
Digest | Full Text | Annex A
July 24, 2008
RMC No.
49-2008
Clarifies the composition of the National Evaluation
Board as contemplated in Section 204 of the Tax Code
of 1997
Digest | Full Text
July 25, 2008
RMC No.
50-2008
Notifies the loss of triplicate copy from one set of
July 30, 2008
unused BIR Form No. 2320 – Tax Credit Certificate with
Serial No. 012832
Digest | Full Text
RMC No.
51-2008
Circularizes Memorandum Circular No. 03, s. 2001
issued by the Civil Service Commission entitled
“Revised Policies on Merit Promotion Plan”
Digest | Full Text
RMC No.
52-2008
Circularizes Memorandum Circular No. 04, s. 2005
July 30, 2008
entitled “Amendment to Policy No. 12 of CSC MC No. 3,
s. 2001 and Clarification of the Functions and
Responsibilities of the Personnel Selection Board”
Digest | Full Text
RMC No.
53-2008
Notifies the loss of one (1) pad of unused Accountable
Form No. 51 (AF51)
Digest | Full Text
August 8,
2008
RMC No.
54-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of July 2008
Digest | Full Text | Annex A
August 11,
2008
July 30, 2008
RMC No.
55-2008
Provides the deadline of corporate taxpayers for the
filing of 2nd Quarter Income Tax return and clarifies
the procedure in the filing of tax returns, among others
Digest | Full Text
August 15,
2008
RMC No.
56-2008
Clarifies the procedure on the handling of taxpayer’s
application for cancellation of business registration and
issues warning on the use of Official Receipts/Sales
Invoices of dissolved businesses for purposes of
claiming input taxes
Digest | Full Text
August 20,
2008
RMC No.
57-2008
Notifies the loss of two (2) sets of unused BIR Form No.
2524 – Revenue Official Receipt
Digest | Full Text
August 21,
2008
RMC No.
58-2008
Clarifies the time within which to reckon the
redemption period on foreclosed asset and the period
within which to pay Capital Gains Tax or Creditable
Withholding Tax and Documentary Stamp Tax on the
forclosure of real estate mortgage by those governed
by the General Banking Law of 2000 (RA No. 8791), as
well as the venue for the payment of these taxes
Digest | Full Text
August 27,
2008
RMC No.
59-2008
Amends certain portions of RMC No. 30-2008 on the
taxability of insurance companies for Minimum
Corporate Income Tax, Business Tax and Documentary
Stamp Tax purposes
Digest | Full Text
August 27,
2008
RMC No.
60-2008
Notifies the loss of several Revenue Official ReceiptsBIR Form No. 2524
Digest | Full Text
August 28,
2008
RMC No.
61-2008
Encourages participation to the celebration of the 19th
National Statistics Month in October 2008
Digest | Full Text | Annex A | NSM Streamer Format
August 29,
2008
RMC No.
62-2008
Notifies the loss of four (4) sets of unused BIR Form No. September 1,
1954 – Certificate Authorizing Registration
2008
Digest | Full Text
RMC No.
63-2008
Notifies the loss of one (1) set of unused BIR Form No.
1954 - Certificate Authorizing Registration
Digest | Full Text
September 1,
2008
RMC No.
64-2008
Circularizes the memorandum of the Commissioner of September 2,
Internal Revenue on the imposition of limit to the grant
2008
of permission for personal travel abroad
Digest | Full Text
RMC No.
65-2008
Clarifies the business taxation on the activities
undertaken by the Bangko Sentral ng Pilipinas in
pursuance of its mandates as the independent central
monetary authority of the Republic of the Philippines
Digest | Full Text
RMC No.
66-2008
Prescribes the venue for the filing of tax returns and
payment of internal revenue taxes of newly transferred
taxpayers
Digest | Full Text
September
25, 2008
RMC No.
67-2008
Clarifies the prescribed date of collection of all
accepted tax returns and payments, including payment
thru checks received by Authorized Agent Banks after
clearing cut-off time
Digest | Full Text
September
25, 2008
RMC No.
68-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of August 2008
Digest | Full Text | Annex A
October 8,
2008
RMC No.
69-2008
Notifies the cancellation of the missing triplicate copy
from one issued set of BIR Form No. 2311 – Tax Debit
Memo and one unissued set of the same accountable
form
Digest | Full Text
October 14,
2008
RMC No.
70-2008
Notifies the loss of one (1) pad of Accountable Form
No. 51
Digest | Full Text
October 21,
2008
RMC No.
71-2008
Notifies the loss of the duplicate to triplicate copies
from 7 used sets of BIR Form No. 2524 – Revenue
Official Receipt and another 31 unused sets of the
same accountable form
Digest | Full Text
November 42008
September 9,
2008
RMC No.
72-2008
Provides basic questions and answers to prescribe and November 4,
clarify the guidelines and procedures in the issuance of
2008
TIN to SEC registrants
Digest | Full Text
RMC No.
73-2008
Publishes the full text of the BIR Records Disposition
Schedule
Digest | Letter | Full Text Page 1-9 | Full Text Page 1018
RMC No.
74-2008
Publishes the full text of DOF-DBM Joint Circular No.
November 7,
2008-1 entitled “Guidelines and Procedures for the
2008
Release of the LGU Shares from the Value-Added Tax in
Lieu of Franchise Tax Collected from Racetrack
Operations of the Manila Jockey Club, Inc. and the
Philippine Racing Club, Inc.”
Digest | Full Text
RMC No.
75-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of October 2008
Digest | Full Text | Annex A
November
21, 2008
RMC No.
76-2008
Recognizes the construction agent for the construction
or renovation of official buildings or properties of the
U.S. Embassy and amends RMC No. 31-2006
Digest | Full Text
November
24, 2008
RMC No.
77-2008
Clarifies the taxability of director’s fees received by
December 3,
directors who are not employees of the corporation for
2008
VAT or Percentage Tax purposes
| Full Text
RMC No.
78-2008
Publishes the full text of Circular 02-2008 entitled
“Clarification on the Role of the Special Allotment
Release Order in the Procurement Process” by the
Chairperson of Government Procurement Policy Board
| Full Text
December 9,
2008
RMC No.
79-2008
Notifies the loss of duplicate copy from one (1) set of
unused BIR Form No. 0421 – Tax Verification Notice
Digest | Full Text
December 12,
2008
November 7,
2008
RMC No.
80-2008
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of November 2008
Digest | Full Text | Annex A
December 17,
2008
RMC No.
81-2008
Publishes the full text of Administrative Order No. 239
entitled “Prohibiting the Use of Government Vehicles
for Purposes Other Than Official Business, and for
Other Purposes”
| Full Text
December 18,
2008
RMC No.
82-2008
Circularizes the procedures for registration of manual
books of accounts
| Full Text
December 23,
2008
RMC No.
83-2008
Circularizes the new BIR Vision and Mission statements December 24,
Digest | Full Text
2008
2007 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Notifies the loss of original copy from one set of
2007
unused BIR Form No. 2320 – Tax Credit Certificate
with Serial No. 008350
Digest | Full Text
January 10,
2007
RMC No. 2- Provides guidelines in the form of basic questions and
2007
answers regarding the Improved Voluntary
Assessment Program (IVAP)
Digest | Full Text
January 12,
2007
RMC No. 3- Publishes the full text of Memorandum Order No. 233
2007
issued by President Gloria Macapagal-Arroyo directing
the LRA, through the concerned Register of Deeds, to
annotate in the Transfer Certificate of Title the serial
number of the CAR issued by the BIR, and other
pertinent details
Digest | Full Text
January 17,
2007
RMC No. 4- Circularizes the list of Tax Credit Certificates and
2007
Disbursement Vouchers for tax refunds issued for the
month of December 2006
Digest | Full Text | Annex A
January 17,
2007
RMC No. 5- Circularizes the guidelines in the implementation of
2007
RR Nos. 13-2001 and 15-2006 for taxpayers under the
jurisdiction of the Large Taxpayers Service
Digest | Full Text
January 23,
2007
RMC No. 6- Further extends the deadline for availment of the
2007
Improved Voluntary Assessment Program until March
30, 2007
Digest | Full Text
January 31,
2007
RMC No. 7- Further extends the deadline for availment of the
2007
One-Time Administrative Abatement until March 30,
2007
Digest | Full Text
January 31,
2007
RMC No. 8- Notifies the loss of 1 set and the duplicate and
2007
triplicate copies from another 1 set of unused BIR
Form No. 0423 – Apprehension Slip
Digest | Full Text
February 2,
2007
RMC No. 9- Circularizes the memorandum of the Commissioner of
2007
Internal Revenue regarding offers of payment of taxes
from taxpayers
Digest | Full Text
February 5,
2007
RMC No.
10-2007
Circularizes the memorandum of the Commissioner of
Internal Revenue regarding tax mapping operations
on properties for rent/lease
Digest | Full Text
February 5,
2007
RMC No.
11-2007
Circularizes the full text of the unnumbered
memorandum issued by Commissioner Guillermo L.
Parayno, Jr. regarding the settlement of outstanding
Withholding Tax liabilities of Local Government Units
Digest | Full Text
February 09,
2007
RMC No. 12 Circularizes the list of Tax Credit Certificates and
-2007
Disbursement Vouchers for tax refunds issued for the
month of January 2007
Digest | Full Text | Annex A
February 12,
2007
RMC No.
13-2007
Clarifies the tax treatment of reimbursable expenses
made by personnel/officials of the government or any
of its instrumentalities including government owned
or controlled corporations
Digest | Full Text
February 13,
2007
RMC No.
14-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of February 2007
Digest | Full Text | Annex A
March 8,
2007
RMC No.
15-2007
Publishes the full text of Memorandum of Agreement
between the Philippine Economic Zone Authority and
Bureau of Internal Revenue executed on March 1,
2007
Digest | Full Text
March 14,
2007
RMC No.
16-2007
Publishes the full text of OCA Circular No. 05-2007
issued by the Office of the Court Administrator of the
Supreme Court
Digest | Full Text
March 15,
2007
RMC No.
17-2007
Publishes the full text of the Memorandum of
Agreement between the Board of Investment (BOI),
BOI-Autonomous Region of Muslim Mindanao and the
Bureau of Internal Revenue executed on March 1,
2007
Digest | Full Text
March 16,
2007
RMC No.
18-2007
Notifies the disposal of old blank Tax Credit Certificate
(BIR Form No. 2310 and 2320) and Tax Debit Memo
(BIR Form No. 2311 and 2321)
Digest | Full Text
March 16,
2007
RMC No.
19-2007
Notifies the loss of quadruplicate copy from one (1)
set of unused BIR Form No. 2321-Tax Debit Memo
with Serial No. 014726
Digest | Full Text
March 16,
2007
RMC No.
20-2007
Notifies the loss of 1 set of unused BIR Form No. 0423Apprehension Slip with Serial No. APS200100001950
Digest | Full Text
March 16,
2007
RMC No.
21-2007
Prescribes the attachments to the Annual Income Tax
Return to be filed by BOI, BOI-ARMM and PEZAregistered taxpayers for taxable year 2006 and
onwards
Digest | Full Text
March 20,
2007
RMC No.
22-2007
Extends the deadline for the completion and reporting
of the pre-audit of 2005 tax returns until June 29,
2007
Digest | Full Text
March 22,
2007
RMC No.
23-2007
Clarifies the computations of Withholding Taxes and
other requirements on Government Money Payments
due or payable to suppliers of goods and/or services,
in connection with the implementation of Republic
Act No. 9337, as amended, and other related law and
regulations
Digest | Full Text
March 22,
2007
RMC No.
24-2007
Further extends the deadline for availment of the
Expanded One-Time Administrative Abatement until
June 29, 2007
Digest | Full Text
March 30,
2007
RMC No.
25-2007
Further extends the deadline for availment of the
Improved Voluntary Assessment Program (IVAP) until
June 29, 2007
Digest | Full Text
March 30,
2007
RMC No.
26-2007
Notifies the loss of one (1) original copy of Tax Credit
Certificate issued to Sojitz Philippines Corporation
with Serial No. TCC200600000078
Digest | Full Text
April 11, 2007
RMC No.
27-2007
Publishes the full text of RA No. 9400 entitled "An Act April 16, 2007
Amending Republic Act No. 7227, as Amended,
Otherwise Known as the Bases Conversion and
Development Act of 1992, and for Other Purposes"
Digest | Full Text
RMC No.
28-2007
Publishes the full text of Joint Memorandum Circular April 20, 2007
No. 2007-1 issued by the DBM Secretary and the
President and General Manager of GSIS dated January
2, 2007 entitled “Guidelines on the Recomputation
and Refund of the Benefits of Government Service
Insurance System (GSIS) Retirees/Members Whose
Retirement and Other Benefits Were Reduced by
Reason of the Increase in the National Government’s
Share in Premium Contribution for the Period July
1997 to December 1998”
Digest | Full Text | Annex A
RMC No.
29-2007
Publishes the full text of Republic Act No. 9399
April 23, 2007
entitled “An Act Declaring a One-Time Amnesty on
Certain Tax and Duty Liabilities, Inclusive of Fees,
Fines, Penalties, Interests and Other Additions
Thereto, Incurred by Certain Business Enterprises
Operating Within the Special Economic Zones and
Freeports Created under Proclamation No. 163, Series
of 1993; Proclamation No. 216, Series of 1993;
Proclamation No. 420, Series of 1994 and
Proclamation No. 984, Series of 1997, Pursuant to
Section 15 of Republic Act No. 7227, as Amended, and
for Other Purposes”
Digest | Full Text
RMC No.
30-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of March 2007
Digest | Full Text | Annex A
April 25, 2007
RMC No.
31-2007
Directs the strict implementation of the imposable
sanctions with regard to the Tax Code provision and
its implementing regulations on punishable acts of
erring financial officers and/or tax practitioners
Digest | Full Text
April 25, 2007
RMC No.
32-2007
Circularizes the Memorandum of the Commissioner of
Internal Revenue dated April 26, 2007 in relation
to the new paradigm in meeting the collection target
Digest | Full Text
May 2, 2007
RMC No.
33-2007
Publishes the full text of PhilHealth Circular No. 242005 regarding the issuance of Official Receipts for
PhilHealth reimbursements
Digest | Full Text
May 15, 2007
RMC No.
34-2007
Publishes the full text of the Memorandum of
May 17, 2007
Agreement between the Tax Management Association
of the Philippines and the Bureau of Internal Revenue
executed on March 16, 2007
Digest | Full Text
RMC No.
35-2007
Notifies the loss of 76 unissued sets and the
May 18, 2007
quadruplicate to quintuplicate copies from another 15
issued sets of BIR Form No. 2524 – Revenue Official
Receipt
Digest | Full Text
RMC No.
36-2007
Circularizes the full text of Executive Order No. 619, an May 30, 2007
Order creating and designating Special Economic
Zones pursuant to Republic Act (RA) No. 7916, as
amended by RA No. 8784, in relation to RA No. 7227,
as amended by RA No. 9400, inside the Clark Freeport
Zone
Digest | Full Text
RMC No.
37-2007
Clarifies and modifies the scope relative to the
May 30, 2007
delegation of authority to sign rulings granting and/or
confirming tax exemptions, tax incentives as well as
tax treaty relief through the ruling process
Digest | Full Text
RMC No.
38-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2007
Digest | Full Text
RMC No.
39-2007
Clarifies the Income Tax and VAT treatment of agency June 13, 2007
fees/gross receipts of Security Agencies including the
withholding of taxes due thereon
Digest | Full Text | Annex A
RMC No.
40-2007
Prescribes the guidelines for the implementation of
June 14, 2007
the tax treatment on the development assistance
activities of the United States Agency for International
Development (USAID)in the Philippines
Digest | Full Text | Annex A page 1 | Annex A page 2 |
Annex A page 3 | Annex A page 4 | Annex B
RMC No.
41-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of May 2007
Digest | Full Text | Annex A
June 15, 2007
RMC No.
42-2007
Notifies the loss of sixteen (16) sets of unused BIR
Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text
June 21, 2007
RMC No.
43-2007
Prescribes the policies governing the issuance of Tax
Clearance Certificates to contractors for bidding and
collection purposes pursuant to Revenue Regulations
No. 3-2005
Digest | Full Text
July 6, 2007
June 1, 2007
RMC No.
44-2007
Clarifies the taxability of agricultural suppliers for
withholding tax purposes in respect to sales made to
top 10,000 corporations and to the government in
relation to Revenue Regulations No. 3-2004
Digest | Full Text
July 6, 2007
RMC No.
45-2007
Reiterates the mandated duty of the top 10,000
private corporations and of the government to
withhold not only on their purchase of goods but also
on their purchase of services pursuant to Revenue
Regulations No. 2-98
Digest | Full Text
July 6, 2007
RMC No.
46-2007
Circularizes the full text of GPPB Resolution No. 102007, which approved the Customized Procurement
Manuals of the Bureau of Internal Revenue
Digest | Full Text
July 9, 2007
RMC No.
47-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of June 2007
Digest | Full Text | Annex A
July 12, 2007
RMC No.
48-2007
Circularizes the full text of the letter of Chief State
Prosecutor Jovencito R. Zuño of the Department of
Justice deputizing BIR Legal Officers to prosecute
criminal cases involving violations of tax laws
instituted by the DOJ State Prosecutors before the
CTA and the regular courts
Digest | Full Text
July 18, 2007
RMC No.
49-2007
Lifts the suspension of certain provisions of Revenue
Regulations No. 3-2006 provided under Revenue
Memorandum Circular No. 10-2006
Digest | Full Text
July 19, 2007
RMC No.
50-2007
Provides basic questions and answers to clarify the tax July 30, 2007
treatment of the sale, barter or exchange of goods or
properties or sale or exchange of services made by
suppliers from the customs territory to the registered
freeport zone enterprises in the Subic Freeport Zone,
the Clark Freeport Zone, as well as the Poro Point
Freeport Zone and vice versa under RA No. 7227, as
amended by RA No. 9400
Digest | Full Text
RMC No.
51-2007
Circularizes the revisions on the new paradigm in
meeting the collection target as embodied in the
memorandum issued by the OIC-CIR dated July 27,
2007
Digest | Full Text
July 31, 2007
RMC No.
52-2007
Notifies the loss of one (1) set of unused BIR Form No.
1954 – Certificate Authorizing Registration
Digest | Full Text
August 7,
2007
RMC No.
53-2007
Reiterates the amendment made by RA No. 9337
imposing VAT on the sale of non-food agricultural
products, marine and forest products and on the sale
of cotton and cotton seeds in their original state
Digest | Full Text
August 7,
2007
RMC No.
54-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of July 2007
Digest | Full Text | Annex A
August 9,
2007
RMC No.
55-2007
Publishes the full text of Department Order No. 29-07
entitled “Implementing Rules and Regulations of
Republic Act No. 9480,” otherwise known as “Tax
Amnesty Act of 2007”
Digest | Full Text
August 28,
2007
RMC No.
56-2007
Publishes the full text of Department Order No. 23-07
entitled “Mandating the Marking of Imported
Kerosene and Fuel Oils Which are Entered Tax and
Duty Free to Prevent the Unauthorized Diversion
Thereof Into the Domestic Market and for Other
Purposes”
Digest | Full Text
August 30,
2007
RMC No.
57-2007
Enjoins revenuers to participate in the activities to
celebrate the 18th National Statistics Month in
October 2007
Digest | Full Text | NSM Streamer Format | NSCB
Memo Cir 002-07
September
12, 2007
RMC No.
58-2007
Notifies the loss of BIR Form No. 1918 – Authority to
Release Imported Goods
Digest | Full Text
September
13, 2007
RMC No.
59-2007
Clarifies the effect of the suspension of RR No. 6-2007,
otherwise known as the “Consolidated Regulations on
Advance Value-Added Tax on the Sale of Refined
Sugar, Amending and/or Revoking All Revenue
Issuances Issued to this Effect and for Other Related
Purposes”
Digest | Full Text
September
14, 2007
RMC No.
60-2007
Suspends temporarily the implementation of the
provision of Section B.2.c.3 of Revenue Memorandum
Circular No. 40-2006
Digest | Full Text
September
14, 2007
RMC No.
61-2007
Notifies the loss of one (1) set of unused BIR Form No.
1954 – Certificate Authorizing Registration
Digest | Full Text
September
19, 2007
RMC No.
62-2007
Publishes the full text of unnumbered memorandum
entitled “EFPS Filers Without Payment for Returns
Filed in 2007”
Digest | Full Text
October 3,
2007
RMC No.
63-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of September 2007
Digest | Full Text | Annex A
October 15,
2007
RMC No.
64-2007
Notifies the loss of one (1) pad of unused BIR Form
No. 2524 – Revenue Official Receipt
Digest | Full Text
October 16,
2007
RMC No.
65-2007
Notifies the disposal of old blank Tax Credit
Certificates (BIR Form No. 2320) and Tax Debit Memos
(BIR Form No. 2321)
Digest | Full Text
October 30,
2007
RMC No.
66-2007
Notifies the loss of original copy from one (1) set of
unused BIR Form No. 2524-Revenue Official Receipt
with Serial No. ROR200502537996
Digest | Full Text
October 30,
2007
RMC No.
67-2007
Notifies the loss of five (5) sets of unused BIR Form
No. 19.65 – Letter of Authority
Digest | Full Text
October 30,
2007
RMC No.
68-2007
Clarifies the authorized signatory in the Certificate
Authorizing Registration
Digest | Full Text
November 5,
2007
RMC No.
69-2007
Provides basic questions and answers to clarify the
issues concerning the Tax Amnesty Program under
Republic Act No. 9480
Digest | Full Text
November 5,
2007
RMC No.
70-2007
Clarifies the proper treatment of cases under
administrative or judicial protest for amnesty tax
purposes
Digest | Full Text
November 8,
2007
RMC No.
71-2007
Circularizes the full text of Executive Order No. 646,
on the accessibility of information on taxpayers
between the BIR and the LGUs for tax collection
purposes
Digest | Full Text
November
13, 2007
RMC No.
72-2007
Circularizes the full text of Administrative Order No.
186 directing the City Assessor, Municipal Assessor
and Provincial Assessor to annotate in all Tax
Declarations the serial number of the CAR issued by
the BIR
Digest | Full Text
November
13, 2007
RMC No.
73-2007
Re-issues the guidelines on the proper treatment of
block sale of sales of stock disposed of in the Stock
Exchange
Digest | Full Text
November
15, 2007
RMC No.
74-2007
Circularizes the full text of an unnumbered
Memorandum regarding the “Table Audit of Pre-need
Companies”
Digest | Full Text
November
16, 2007
RMC No.
75-2007
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of October 2007
Digest | Full Text | Annex A
November
16, 2007
RMC No.
76-2007
Prescribes the additional mandatory documentary
requirements for one-time transactions involving
transfers of real property
Digest | Full Text
November
19, 2007
RMC No.
77-2007
Clarifies certain issues relative to the Tax Amnesty
Program contained in Revenue Memorandum Circular
No. 69-2007
Digest | Full Text
November
20, 2007
RMC No.
78-2007
Circularizes the full text of an unnumbered
Memorandum regarding the “Prohibition on the Filing
of Application for Leave of Absence”
Digest | Full Text
December 4,
2007
RMC No.
79-2007
Circularizes the conduct of post-audit review by the
Office of the Commissioner of Internal Revenue on
randomly-selected audit and collection cases
Digest | Full Text
December 4,
2007
RMC No.
80-2007
Prescribes the establishment of “BIR-On-Wheels” by
the Revenue District Offices where there are
taxpayers engaged in the business of privilege
stores/”tiangges”, bazaars and like establishments
Digest | Full Text
December 4,
2007
RMC No.
81-2007
Circularizes the full text of unnumbered memorandum December 4,
regarding Table Audit of Health Maintenance
2007
Organizations
Digest | Full Text
RMC No.
82-2007
Circularizes the taxpayer’s responsibility for
representations made in their behalf by their tax
agents
Digest | Full Text
RMC No.
83-2007
Circularizes the memorandum of the former Deputy
December 6,
Commissioner, Resource Management Group relative
2007
to the non-issuance of service record without National
Office clearance and Ombudsman clearance
Digest | Full Text
RMC No.
84-2007
Circularizes the full text of CSC Memorandum Circular December 11,
No. 13, Series 2007
2007
Digest | Full Text
December 5,
2007
RMC No.
85-2007
Notifies the loss of one (1) pad of an unused BIR Form December 14,
No. AF51-Official Receipt
2007
Digest | Full Text
RMC No.
86-2007
Notifies the loss of triplicate copy from one (1) set of a December 14,
used BIR Form No. 0422-Mission Order
2007
Digest | Full Text
RMC No.
87-2007
Notifies the loss of one set of an unused BIR Form No. December 14,
1954-Certificate Authorizing Registration
2007
Digest | Full Text
RMC No.
88-2007
Publishes the full text of EO No. 671 which designates December 17,
entities that will certify and accredit charitable
2007
organizations as donee-institutions relative to the
deductibility of contributions or gifts received by them
Digest | Full Text
RMC No.
89-2007
Directs all large taxpayers to strictly comply with the December 18,
Electronic Filing and Payment System regulations
2007
relative to the mandatory e-Filing of tax returns and ePayment of taxes due thereon
Digest | Full Text
RMC No.
90-2007
Amends the provisions of Question and Answer No. 28 December 18,
of RMC No. 69-2007, which clarifies issues concerning
2007
the Tax Amnesty Program
Digest | Full Text
RMC No.
91-2007
Notifies the loss of one (1) set of unissued/filled-up
BIR Form No. 1954 - Certificate Authorizing
Registration
Digest | Full Text
December 27,
2007
2006 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Notifies the loss of the original copy from one (1) set
2006
of a used BIR Form No. 17.58 - Authority to Cancel
Assessment with Serial No. ACA97-000014262
Digest | Full Text
January 10,
2006
RMC No. 2- Circularizes the list of Tax Credit Certificates and
2006
Disbursement Vouchers for tax refunds issued for the
month of December 2005
Digest | Full Text | Annex A
January 12,
2006
RMC No. 3- Circularizes the required file structure in the
2006
submission of the Summary Alphalist of Withholding
Agents of income payments subjected to Tax Withheld
at Source as mandatory attachments to tax returns
with claimed tax credits due to Creditable Withholding
Tax at Source and of the Monthly Alphalist of Payees
whose income received have been subjected to
Withholding Tax in the remittance return filed by the
withholding agent/payor of income payment
Digest | Full Text | Annex 1 | Annex A | Annex B
January 18,
2006
RMC No. 4- Prescribes the use of new forms in connection with
2006
the tax subsidy granted to the Bases Conversion
Development Authority as well as the primary
contractors and consultants, sub-contractors and
suppliers, sub-subcontractors and sub-subsuppliers
involved/participating in the Subic-Clark-Tarlac
Expressway Project pursuant to Revenue Regulations
No. 17-2005
Digest | Full Text | Annex A p.1 | Annex A p.2 | Annex
B | Annex C | Annex D
January 19,
2006
RMC No. 5- Prescribes the use of the Government Money
2006
Payment Chart for the computation of taxes withheld
at source on the sale of goods and services to the
government or to any of its political subdivisions
whether subject to Creditable Withholding Tax, Final
VAT and Percentage Tax
Digest | Full Text | Annex A
January 20,
2006
RMC No. 6- Provides basic questions and answers to clarify
2006
Revenue Regulations No. 14-2005 relative to the
treatment of input tax accumulated as of October 31,
2005
Digest | Full Text
January 24,
2006
RMC No. 7- Publishes the full text of the memorandum issued by
2006
Executive Secretary Eduardo R. Ermita informing the
Secretary of Finance that his recommendation to
increase the Value-Added Tax rate from 10% to 12%
effective February 1, 2006 has been approved by the
January 31,
2006
President
Digest | Full Text
RMC No. 8- Clarifies certain issues relating to the implementation
2006
of the increase in the VAT rate from 10% to 12%
Digest | Full Text
February 1,
2006
RMC No. 9- Clarifies the amount subject to VAT and Expanded
2006
Withholding Tax (Income Tax) of brokers and others
similarly situated and the other parties with whom
they transact business
Digest | Full Text
February 2,
2006
RMC No.
10-2006
Suspends the implementation of certain provisions of
Revenue Regulations No. 3-2006
Digest | Full Text
February 7,
2006
RMC No.
11-2006
Notifies the loss of one (1) pad of unused BIR Form
No. AF51 - Accountable Form 51
Digest | Full Text
February 14,
2006
RMC No.
12-2006
Circularizes the revised BIR Vision/Mission
Statements, its Guiding Principles and Values and BIR
Strategy Map
Digest | Full Text | Annex A and B
February 16,
2006
RMC No.
13-2006
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of January 2006
Digest | Full Text | Annex A
February 16,
2006
RMC No.
14-2006
Notifies the loss of one (1) set of unused BIR Form No.
1965 - Letter of Authority with Serial No.
LOA200000046723
Digest | Full Text
February 20,
2006
RMC No.
15-2006
Publishes the full text of PHILHEALTH Circular No. 1, s2005 entitled "New Premium Contribution Schedule
for the Employed Sector starting CY 2006"
Digest | Full Text
February 21,
2006
RMC No.
16-2006
Clarifies the effectivity date for the application and
February 21,
computation of the 32% and 35% Income Tax rates for
2006
taxable year 2005
Digest | Full Text
RMC No.
17-2006
Clarifies certain provisions on Revenue Regulations
No. 16-2005 on the application of the 70% cap or
limitation on the deductible input tax for VAT
purposes
Digest | Full Text
RMC No.
18-2006
Notifies the damage of one (1) pad of unused BIR
Form No. 2524 - Revenue Official Receipt
Digest | Full Text
RMC No.
19-2006
Suspends the implementation of Revenue
Memorandum Order No. 30-2005 re: issuance of TIN
to SEC-registered taxpayers
Digest | Full Text
April 5, 2006
RMC No.
20-2006
Temporarily suspends until further notice the
implementation of the requirement relative to the
accreditation of external auditors as provided for in
Revenue Regulations No. 4-2005
Digest | Full Text
April 5, 2006
RMC No.
21-2006
Provides basic questions and answers to clarify issues
and guidelines on how to fill-up the September 2005
version of VAT Forms and other related issues
Digest | Full Text
April 6, 2006
RMC No.
22-2006
Clarifies certain issues relating to the implementation
of the increase in the VAT rate from 10% to 12% on
the sale of goods pursuant to RA No. 9337
Digest | Full Text
April 6, 2006
RMC No.
23-2006
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of March 2006
Digest | Full Text | Annex A
April 12, 2006
RMC No.
24-2006
Publishes the full text of the letter from CSC
Chairperson Karina Constantino-David dated March
24, 2006 re: Public Service Delivery Audit (PASADA)
Digest | Full Text
April 17, 2006
February 22,
2006
March 24,
2006
RMC No.
25-2006
Notifies the loss of two (2) used and two (2) unused
sets of BIR Form No. 1954 – Certificate Authorizing
Registration
Digest | Full Text
April 19, 2006
RMC No.
26-2006
Provides basic questions and answers to clarify certain April 28, 2006
provisions of Revenue Regulations No. 3-2006, more
particularly on the printing requirements of Section 23
thereof
Digest | Full Text | Annex A | Annex A-1 | Annex B |
Annex B-1
RMC No.
27-2006
Publishes the full text of Executive Order No. 525
May 5, 2006
issued by the President of the Philippines entitled
"Creating a Special Task Force to Investigate
Irregularities Committed in Relation to the Payment of
Taxes in Transfers of Titles of Real Properties and For
Other Purposes."
Digest | Full Text
RMC No.
28-2006
Reminds and directs BIR officials and employees to
refrain from divulging confidential information and
data on taxpayers and BIR investigations/operations
to third parties and confidential informers
Digest | Full Text
May 11, 2006
RMC No.
29-2006
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2006
Digest | Full Text | Annex A
May 15, 2006
RMC No.
30-2006
Prescribes the submission of a narrative
memorandum report to accompany the VAT Credit
Evaluation Report and requires the attachment of
certain documents prior to approval of the Tax Credit
Certificate
Digest | Full Text
May 22, 2006
RMC No.
31-2006
Prescribes the guidelines for the grant of VAT
exemption on the purchase of goods and services
associated with the construction or renovation of the
diplomatic properties of the Embassy of the United
States of America in the Philippines
Digest | Full Text | Annex A
May 30, 2006
RMC No.
32-2006
Directs the use of BIR Form 0535 - Taxpayer
Information Sheet in the conduct of Tax Compliance
Verification Drive
Digest | Full Text | Annex A | Annex B
June 6, 2006
RMC No.
33-2006
Notifies the destruction of accountable forms during a
fire in the office building of RDO No. 104, Bayugan,
Agusan del Sur
Digest | Full Text
RMC No. 34 Circularizes the list of Tax Credit Certificates and
-2006
Disbursement Vouchers for tax refunds issued for the
month of May 2006
Digest | Full Text | Annex A
June 9, 2006
June 20, 2006
RMC No. 35 Clarifies the proper VAT and EWT treatment of freight June 30, 2006
-2006
and other incidental charges billed by freight
forwarders
Digest | Full Text
RMC No.
36-2006
Notifies the loss of 44 unissued sets and the duplicate
to quadruplicate copies from another 6 issued sets of
BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
July 3, 2006
RMC No.
37-2006
Notifies the loss of original copy from one (1) set of
unused BIR Form No. 2524-Revenue Official Receipt
with Serial No. ROR200600716576
Digest | Full Text
July 3, 2006
RMC No.
38-2006
Notifies the loss of 2 triplicate copies and 2 sets of
cancelled BIR Form No. 1965 - Letter of Authority
Digest | Full Text
July 5, 2006
RMC No.
39-2006
Prescribes the use of various BIR Forms for No Audit
Program
Digest | Full Text | Annex A | Annex B | Annex C
July 10, 2006
RMC No.
40-2006
Clarifies certain issues concerning the jurisdictions of
the Large Taxpayer Service, the Enforcement Service
and the Revenue Regions, including the Revenue
District Offices and Divisions under them.
Digest | Full Text
July 13, 2006
RMC No.
41-2006
Notifies the loss of one (1) set of unused BIR Form No. July 13, 2006
1954-Certificate Authorizing Registration with Serial
No. CAR200500265354
Digest | Ful Text
RMC No.
42-2006
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of June 2006
Digest | Ful Text | Annex A
July 18, 2006
RMC No.
43-2006
Notifies the loss of one (1) pad of unused BIR Form
No. 0423-Apprehension Slip
Digest | Full Text
July 19, 2006
RMC No.
44-2006
Publishes the full text of Republic Act (RA) No. 9343,
an Act amending RA No. 9182, otherwise known as
the Special Purpose Vehicle Act of 2002 for the
purpose of allowing the establishment and
registration of new SPVs and for other purposes
Digest | Full Text | Annex A | Annex B | Annex C
July 21, 2006
RMC No.
45-2006
Publishes the full text of Department Order No. 20-06
issued by the DOF providing for measures to
safeguard the integrity of the tax credit system being
administered by the One Stop Shop Inter-Agency Tax
Credit and Duty Drawback Center, BIR and BOC as
issuing agencies
Digest | Full Text
July 21, 2006
RMC No.
46-2006
Publishes the full text of Urban Development
Coordinating Council Memorandum Circular No. 03,
Series of 2005
Digest | Full Text
July 31, 2006
RMC No.
47-2006
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of July 2006
Digest | Full Text | Annex A
August 7,
2006
RMC No.
48-2006
Notifies the loss of the original copy from one (1) set
of unissued BIR Form No. 2524-Revenue Official
Receipt with Serial No. ROR200600212022
Digest | Full Text
August 14,
2006
RMC No.
49-2006
Declares BIR Form Nos. 2329 - Certificate of
Exemption from Audit/Investigation and 0425 - Notice
of Disqualification under No Audit Program as
Accountable Forms
Digest | Full Text | Annex A | Annex B
August 15,
2006
RMC No.
50-2006
Notifies the loss of one (1) set of unused BIR Form No.
0422-Mission Order with Serial No.
MSO200100004301
Digest | Full Text
August 16,
2006
RMC No.
51-2006
Notifies the loss of the original copy of Tax Remittance
Advice with Serial No. 736352
Digest | Full Text
August 22,
2006
RMC No.
52-2006
Notifies the loss of a previously cancelled BIR Form
No. 1954 - Certificate Authorizing Registration with
Serial No. CAR200400049960
Digest | Full Text
August 25,
2006
RMC No.
53-2006
Enjoins revenuers to participate in the activities to
celebrate the 17th National Statistics Month in
October 2006
Digest | Full Text | Annex A | Annex B
September 1,
2006
RMC No.
54-2006
Publishes the full text of Circular No. 2006-005 issued
by the Chairman of Commission on Audit which
amends Item 7.1 of COA Circular No. 97-002
pertaining to the granting, utilization and liquidation
of cash advances
Digest | Full Text
September 4,
2006
RMC No.
55-2006
Announces the availability of the enhanced version of
BIR Forms 2550M/2550Q and 1702/1702Q in
Electronic Filing and Payment System
Digest | Full Text
September 5,
2006
RMC No.
56-2006
Notifies the loss of one (1) set of unused BIR Form No.
2310-Tax Credit Certificate with Serial No.
TCC200200002712
Digest | Full Text
September
18, 2006
RMC No.
57-2006
Lifts the suspension on the implementation of RMO
No. 30-2005 relative to the issuance of Taxpayer
Identification Number to Securities and Exchange
Commission (SEC)-registered taxpayers
Digest | Full Text
September
21, 2006
RMC No. 58 Circularizes the list of Tax Credit Certificates and
-2006
Disbursement Vouchers for tax refunds issued for the
month of August 2006
Digest | Full Text | Annex A
September
27, 2006
RMC No.
59-2006
Extends the deadline for the availment of the No
Audit Program until October 27, 2006
Digest | Full Text
October 2,
2006
RMC No.
60-2006
Prescribes the necessary steps to ensure that only
authentic Tax Debit Memos are received by the
Revenue District Offices and/or Authorized Agent
Banks
Digest | Full Text
October 9,
2006
RMC No.
61-2006
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of September 2006
Digest | Full Text | Annex A
October 20,
2006
RMC No.
62-2006
Clarifies the tax treatment of foreclosure sales
initiated by the Department of Agrarian Reform
Digest | Full Text
October 20,
2006
RMC No.
63-2006
Extends the deadline for the availment of the OneTime Administrative Abatement Program under RR
No. 15-2006 until December 22, 2006
Digest | Full Text
October 27,
2006
RMC No.
64-2006
Notifies the disposal of old blank Tax Credit Certificate
(BIR Form Nos. 2310 and 2320) and Tax Debit Memo
(BIR Form Nos. 2311 and 2321)
Digest | Full Text
October 31,
2006
RMC No.
65-2006
Notifies the loss of original copy from 1 set of an
unused BIR Form No. 2320-Tax Credit Certificate
(Revised April, 1988)
Digest | Full Text
October 31,
2006
RMC No.
66-2006
Provides basic question and answers to clarify
Revenue Regulations No. 15-2006 relative to the
implementation of the BIR's Abatement Program
Digest | Full Text
November 3,
2006
RMC No.
67-2006
Prescribes the guidelines and procedure in the preaudit by the Regional Offices of 2005 tax returns not
selected for issuance of Letter of Authority/Audit
Notice/Tax Verification Notice under RMO No. 112006, as amended by RMO No. 18-2006
Digest | Full Text | Annex A | Annex B | Annex C
November 3,
2006
RMC No. 68 Circularizes the list of Tax Credit Certificates and
-2006
Disbursement Vouchers for tax refunds issued for the
month of October 2006
Digest | Full Text | Annex A
November
17, 2006
RMC No. 69 Extends the deadline for the availment of Improved
-2006
Voluntary Assessment Program (IVAP) until December
29, 2006
Digest | Full Text
November
17, 2006
RMC No.
70-2006
Notifies the loss of 1 set of a previously cancelled BIR
Form No. 1954-Certificate Authorizing Registration
with Serial No. CAR200500040463
Digest | Full Text
November
20, 2006
RMC No.
71-2006
Notifies the loss of a quadruplicate copy from 1 set of
an unused BIR Form No. 2320-Tax Credit Certificate
with Serial No. 004750
Digest | Full Text
November
20, 2006
RMC No.
72-2006
Notifies the loss of the original copy of an unused BIR
Form No. 2320-Tax Credit Certificate with Serial No.
011551
Digest | Full Text
November
20, 2006
RMC No.
73-2006
Suspends all audit and other field operations of the
BIR effective December 18, 2006
Digest | Full Text
RMC No.
74-2006
Further extends the deadline for availment of the one- December 22,
time administrative abatement until January 31, 2007
2006
Digest | Full Text
RMC No.
75-2006
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of November 2006
Digest | Full Text | Annex A
December 28,
2006
RMC No.
76-2006
Circularizes DOF Memorandum authorizing the
acceptance of installment payments of taxes on
transactions/taxable events at any time prior to the
tax payment deadlines
Digest | Full Text
December 28,
2006
December 13,
2006
RMC No.
77-2006
Further extends until January 31, 2007 the deadline
for the availment of the Improved Voluntary
Assessment Program
Digest | Full Text
December 29,
2006
2005 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Circularizes the list of Tax Credit Certificates and
2005
Disbursement Vouchers for tax refunds issued for the
month of December, 2004
Digest | Full Text | Annex A
January 6,
2005
RMC No. 2- Publishes the full text of CSC-DBM Joint Circular No.
2005
03, s. 2004 entitled “Continued Adoption of Austerity
Measures Through the Non-Filling of Vacant
Positions”
Digest | Full Text | Annex A | Annex B
January 14,
2005
RMC No. 3- Circularizes the full text of Department Order No. 352005
04 which amends the composition of committees on
real property valuation
Digest | Full Text | DO No. 35-04
January 18,
2005
RMC No. 4- Publishes the full text of PHILHEALTH Circular No. 22,
2005
S-2003 dated June 20, 2003 entitled “New Premium
Contribution Schedule for the Employed and
Sponsored (Indigent) Sectors starting CY 2004.”
Digest | Full Text
February 3,
2005
RMC No. 5- Notifies the cancellation of four (4) sets of BIR Form
2005
No. 1954 – Certificate Authorizing Registration
Digest | Full Text
February 9,
2005
RMC No. 6- Circularizes the salient features of Supreme Court
2005
decision on waiver of the statute of limitations under
the Tax Code
Digest | Full Text
February 14,
2005
RMC No. 7- Notifies the loss of two (2) sets and the triplicate and
2005
quadruplicate copy from another set of BIR Form No.
2320 – Tax Credit Certificate
Digest | Full Text
February 24,
2005
RMC No. 8- Circularizes the list of Tax Credit Certificates and
2005
Disbursement Vouchers for tax refunds issued for the
month of February 2005
Digest | Full Text | Annex A
March 11,
2005
RMC No. 9- Clarifies the term "Financial Statement" as defined in
2005
Revenue Regulations No. 4-2005
Digest | Full Text
March 21,
2005
RMC No.
10-2005
Publishes the full text of Proclamation No. 812
entitled "Declaring the Month of April 2005 as Tax
Awareness Month"
Digest | Full Text
March 29,
2005
RMC No.
11-2005
Publishes the full text of DOF Memorandum on the
suspension of Revenue Regulations No. 2-2005
Digest | Full Text
March 31,
2005
RMC No.
12-2005
Publishing the Full Text of CESB Circular No. 1, series
of 2005 entitled "Amendment to the Existing Board
Policy on Confernment of CES Eligibility to Applicants
with Pending Cases"
Digest | Full Text
April 6, 2005
RMC No.
13-2005
Notifies the loss of the duplicate to quintuplicate
copies from 6 issued BIR Form No. 2524 – Revenue
Official Receipt and another 44 unissued sets of the
same BIR accountable form
Digest | Full Text
April 7, 2005
RMC No.
14-2005
Notifies the loss of the quadruplicate copy of an
issued BIR Form No. 2524 – Revenue Official Receipt
with Serial No. ROR200400443915
Digest | Full Text
April 13, 2005
RMC No.
15-2005
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of March 2005
Digest | Full Text | Annex A
April 15, 2005
RMC No.
16-2005
Provides basic questions and answers to clarify certain April 19, 2005
issues relative to Revenue Regulations No. 3-2005
implementing Executive Order No. 398
Digest | Full Text
RMC No.
17-2005
Publishes the full text of Memorandum Circular No. 35 May 12, 2005
issued by the President of the Philippines entitled
“Directing All Departments, Bureaus, Offices and
Instrumentalities of the Government, Including
Government-Owned and Controlled Corporations to
Implement the Publication of Service Guides and the
Posting of Workflow Charts and Providing Guidelines
Therefor”
Digest | Full Text
RMC No.
18-2005
Publishes the full text of Circular Letter No. 2005-04
May 18, 2005
issued by the Acting Secretary of the Department of
Budget and Management entitled “Implementation of
Administrative Order Nos. 103 and 117”
Digest | Full Text | Annex
RMC No.
19-2005
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2005
Digest | Full Text | Annex A
May 18, 2005
RMC No.
20-2005
Notifies the loss of six (6) sets of unissued BIR Form
No. 0423-Apprehension Slip
Digest | Full Text
May 19, 2005
RMC No.
21-2005
Circularizes the guidelines and policies for sourcing,
May 30, 2005
pooling and distribution of Philhealth “Common Fund”
in Department of Health (DOH) Hospitals and other
Government Clinics and Hospitals
Digest | Full Text
RMC No.
22-2005
Specifies the authorized place of filing and/or
payment of amended Income Tax returns of actors
and actresses
Digest | Full Text
June 7, 2005
RMC No.
23-2005
Notifies the loss of five (5) sets of unissued BIR Form
No. 0423 - Apprehension Slip
Digest | Full Text
June 20, 2005
RMC No.
24-2005
Requires all Revenue District Offices to submit
Accomplishment Reports for Stop-Filer Cases
Digest | Full Text | Annex A | Annex B | Annex C
June 20, 2005
RMC No.
25-2005
Notifies the loss of original, duplicate and triplicate
June 23, 2005
copy of one (1) set of an unissued BIR Form No. 2524 Revenue Official Receipt
Digest | Full Text
RMC No.
26-2005
Notifies the loss of original copy of one (1) set of an
unissued BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text
June 23, 2005
RMC No.
27-2005
Notifies the loss of one (1) pad of Tax Remittance
Advice
Digest | Full Text
June 27, 2005
RMC No.
28-2005
Notifies the loss of two (2) pads of unissued BIR Form
No. 2524 - Revenue Official Receipt
Digest | Full Text
July 1, 2005
RMC No.
29-2005
Clarifies the provisions of Republic Act No. 9337 (VAT
Law of 2005) applicable to the petroleum industry
Digest | Full Text
July 1, 2005
RMC No.
30-2005
Circularizes the notice for the deferment of Revenue
Regulations No. 14-2005
Digest | Full Text
July 2, 2005
RMC No.
31-2005
Notifies the loss of one (1) set of unused BIR Form No.
1965 - Letter of Authority
Digest | Full Text
July 4, 2005
RMC No.
32-2005
Publishes the full text of BIR Ruling No. 001-2005
subjecting the income realized by enterprises
registered under the Bases Conversion and
Development Act of 1992 and the Philippine Economic
Zone Act of 1995 that is not related to its registered
activity/ies to regular internal revenue taxes
July 5, 2005
Digest | Full Text
RMC No.
33-2005
Notifies the loss of one (1) set of unused BIR Form No.
1954 - Certificate Authorizing Registration
Digest | Full Text
August 8,
2005
RMC No.
34-2005
Notifies the loss of three (3) original copies of
unissued BIR Form No. 17.58 - Authority to Cancel
Assessment
Digest | Full Text
August 8,
2005
RMC No.
35-2005
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of July 2005
Digest | Full Text | Annex A
August 8,
2005
RMC No.
36-2005
Temporarily suspends until September 30, 2005 the
implementation of Revenue Regulations No. 5-2005
Digest | Full Text
August 9,
2005
RMC No.
37-2005
Publishes the full text of NPM No. 067-2004 issued by
the Executive Director of Government Procurement
Policy Board (GPPB) entitled “Procurement of Licenses
of Software Products through Direct Contracting as an
Alternative Method of Procurement”
Digest | Full Text
August 10,
2005
RMC No.
38-2005
Notifies the loss of one (1) triplicate copy of an issued
BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
August 11,
2005
RMC No.
39-2005
Publishes the full text of CSC-DBM Joint Circular No. 2A, s. 2005 issued by the Chairperson of Civil Service
Commission and Secretary of Department of Budget
and Management entitled “Amendments to CSC-DBM
Joint Circular No. 2, s. 2004 re: Non-Monetary
Remuneration for Overtime Services Rendered”
Digest | Full Text
August 22,
2005
RMC No.
40-2005
Prescribes the standard format of invoice structure for
Tollway Industry
Digest | Full Text
August 22,
2005
RMC No.
41-2005
Publishes the full text of Administrative Order No. 126
entitled “Strengthening Measures to Address the
Extraordinary Increase in World Oil Prices, Directing
the Enhanced Implementation of the Government’s
Energy Conservation Program, and for other
Purposes”
Digest | Full Text
August 26,
2005
RMC No.
42-2005
Clarifies the issue on Tax Remittance Advice collection September 1,
month to be reported in the 12.09 report
2005
Digest | Full Text
RMC No.
43-2005
Prescribes the guidelines on the proper treatment of
shares of stock disposed of in the Stock Exchange
Digest | Full Text
September 5,
2005
RMC No.
44-2005
Provides guidelines for the taxation of payments for
computer software
Digest | Full Text
September 8,
2005
RMC No.
45-2005
Clarifies the date of effectivity and utilization of
September 9,
resolutions issued by the Technical Committee on Real
2005
Property Valuation
Digest | Full Text
RMC No.
46-2005
Suspends until further notice the effectivity of
Revenue Memorandum Circular No. 43-2005, which
prescribes the guidelines on the proper treatment of
shares of stock disposed of in the Stock Exchange
Digest | Full Text
September
12 , 2005
RMC No.
47-2005
Notifies the loss of duplicate copy of one set of
unissued BIR Form No. 1954 - Certificate Authorizing
Registration
Digest | Full Text
September
12, 2005
RMC No.
48-2005
Circularizes the full text of CMIO Office Order No. 06018-2 to protect the rights of BIR personnel and all
others concerned and assist in the preservation of
integrity of the Revenue Integrity Protection Service
(RIPS)
Digest | Full Text
September
19, 2005
RMC No.
49-2005
Publishes the full text of Executive Order No. 459
entitled "Streamlining the Procedure in the
Disposition of Requests of Government Officials and
Employees for Authority to Travel Abroad"
Digest | Full Text
September
19, 2005
RMC No.
50-2005
Notifies the loss of original copy of an unissued BIR
Form No. 0421-Tax Verification Notice with Serial No.
TVN200200127402
Digest | Full Text
September
20, 2005
RMC No.
51-2005
Enjoins revenuers to participate in the activities to
celebrate the 16th National Statistics Month in
October 2005
Digest | Full Text | Annex A
September
20, 2005
RMC No.
52-2005
Reiterates the Value-Added Tax liability of the tollway
industry
Digest | Full Text
October 3,
2005
RMC No.
53-2005
Extends until further notice the temporary suspension
of the monthly submission of sales report generated
by CRM/POS machines prescribed under Revenue
Regulations No. 5-2005
Digest | Full Text
October 5,
2005
RMC No.
54-2005
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of September 2005
Digest | Full Text | Annex A
October 6,
2005
RMC No.
55-2005
Notifies the loss of one (1) unused BIR Form No. 1954
– Certificate Authorizing Registration with Serial No.
CAR200400222610
Digest | Full Text
October 13,
2005
RMC No.
56-2005
Revokes with finality Revenue Memorandum Circular
No. 43-2005 pertaining to shares of stock disposed of
in the Stock Exchange
Digest | Full Text
October 19,
2005
RMC No.
57-2005
Prescribes the required attachments to the quarterly
VAT return to be filed starting October 25, 2005
Digest | Full Text
October 20,
2005
RMC No.
58-2005
Clarifies the policy on the production of books,
papers, documents and other pertinent data for
Revenue Integrity Protection Service purposes
Digest | Full Text
October 21,
2005
RMC No.
59-2005
Clarifies the tax treatment of petroleum products sold
to international marine vessels
Digest | Full Text
October 24,
2005
RMC No.
60-2005
Notifies the loss of one (1) piece of Tax Remittance
Advice with Serial No. 558706
Digest | Full Text
October 25,
2005
RMC No.
61-2005
Provides basic questions and answers to clarify the
VAT provisions of Republic Act No. 9337 applicable to
the power industry
Digest | Full Text
October 28,
2005
RMC No.
62-2005
Prescribes the guidelines in the form of basic
questions and answers regarding the registration and
invoicing requirements including clarification on
common issues affecting Value-Added Tax taxpayers
Digest | Full Text
November 3,
2005
RMC No.
63-2005
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of October 2005
Digest | Full Text | Annex A
November
14, 2005
RMC No.
64-2005
Prescribes the standard format of invoice structure for
Taxis and Asian Utility Vehicles
Digest | Full Text
November
18, 2005
RMC No.
65-2005
Notifies the loss of duplicate to quintuplicate copies of
an issued one (1) pad of BIR Form No. 2524 - Revenue
Official Receipt
Digest | Full Text
November
24, 2005
RMC No.
66-2005
Encourages concerned revenue officials to exercise
vigilance in handling and monitoring stop-filer cases
Digest | Full Text
November
30, 2005
RMC No.
67-2005
Notifies the loss of one (1) set of unused BIR Form No. December 2,
1954 - Certificate Authorizing Registration with Serial
2005
No. CAR200300048035
Digest | Full Text
RMC No.
68-2005
Circularizes the enhanced VAT forms – BIR Form No.
December 8,
2550M (Monthly Value-Added Tax Declaration) and
2005
BIR Form No. 2550Q (Quarterly Value-Added Tax
Return) – September 2005 version
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B-1
| Annex B-2
RMC No.
69-2005
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of November 2005
Digest | Full Text | Annex A
RMC No.
70-2005
Prescribes the guidelines in the form of basic
December 15,
questions and answers regarding the implementation
2005
of the Enhanced Voluntary Assessment Program
(EVAP)
Digest | Full Text
RMC No.
71-2005
Suspends all field operations of the Bureau of Internal December 16,
Revenue effective December 19, 2005
2005
Digest | Full Text
RMC No.
72-2005
Prescribes the transition procedures for all Electronic December 22,
Filing and Payment System filers (Large Taxpayers/Top
2005
10,000 Corporations) in filing tax returns affected by
the new VAT Law (R.A. 9337)
Digest | Full Text
RMC No.
73-2005
Authorizes the use of the Efficient Service Machine
developed by Land Bank of the Philippines
Digest | Full Text
December 23,
2005
RMC No.
74-2005
Clarifies that the deadline for availment of Enhanced
Voluntary Assessment Program (EVAP) for taxable
year 2004 and prior years under certain conditions is
up to the first working day of January 2006
Digest | Full Text
December 28,
2005
December 12,
2005
RMC No.
75-2005
Notifies the loss of one (1) set of unused BIR Form No. December 29,
2524 - Revenue Official Receipt with Serial No.
2005
ROR200500569027
Digest | Full Text
RMC No.
76-2005
Notifies the burning of one (1) pad of unused BIR
Form No. 2524 - Revenue Official Receipt
Digest | Full Text
December 29,
2005
2004 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Notifies the loss of 1 pad of unused BIR Form No. 3148
2004
- Official Delivery Invoice-Guia with Serial Nos.
ODG200100025701-ODG200100025750.
Digest | Full Text
January 5,
2004
RMC No. 2- Clarifies the issues on VAT taxable transactions of
2004
Philippine Port Authority.
Digest | Full Text
January 7,
2004
RMC No. 3- Notifies the loss of 1 Tax Credit Certificate with Serial
2004
No. 000959.
Digest | Full Text
January 14,
2004
RMC No. 4- Notifies the loss of 1 set of unused BIR Form No. 1954
2004
- Certificate Authorizing Registration with Serial No.
CAR200000109537.
Digest | Full Text
January 23,
2004
RMC No. 5- Publishes the full text of Government Accounting and
2004
FMIS Circular Letter No. 2003-006 issued by the
Commission on Audit.
Digest | Full Text
February 5,
2004
RMC No. 6- Publishes the full text of PHILHEALTH Advisory No. 062004
002-2003.
Digest | Full Text
February 5,
2004
RMC No. 7- Notifies the loss of 1 quadruplicate copy of unused BIR
2004
Form No.2524 - Revenue Official Receipt with Serial
No. ROR200301341101.
Digest | Full Text
February 6,
2004
RMC No. 8- Notifies the loss of 1 triplicate copy of unused BIR
2004
Form No. 1954 - Certificate Authorizing Registration
with Serial No. CAR200300222435.
Digest | Full Text
February 18,
2004
RMC No. 9- Prescribes the guidelines and policies on the taxation February 20,
2004
of banks and non-bank financial intermediaries
2004
performing quasi-banking functions and other nonbank financial intermediaries as a result of the
enactment and effectivity of Republic Act No. 9238,
which excludes several services from the coverage of
the Value-Added Tax and re-imposing the Gross
Receipts Tax on banks and non-bank financial
intermediaries performing quasi-banking functions
and other non-bank financial intermediaries beginning
January 1, 2004.
Digest | Full text | RA 9238
RMC No.
10-2004
Supplements RMC No. 9-2004 issued in relation to the February 23,
implementation of Republic Act No. 9238 for banks
2004
and non-bank financial intermediaries, specifically for
the reimposition of Gross Receipts Tax
Digest | Full Text
RMC No.
11-2004
Prescribes the full text of Executive Order No. 259
February 24
entitled "Creating the Department of Finance Revenue
2004
Integrity Protection Service".
Digest | Full Text
RMC No.
12-2004
Publishes the full text of Memorandum Order No. 126
issued by the President of the Philippines.
Digest | Full Text
February 26,
2004
RMC No.
13-2004
Prescribes the weekly reporting system for the
Bureau's Centennial Taxpayers Recognition Program.
Digest | Full Text | Annex
March 1,
2004
RMC No.
14-2004
Cancels 1 set of unused BIR Form No. 1954 Certificate Authorizing Registration with Serial No.
CAR200300225572.
Digest | Full Text
March 10,
2004
RMC No.
15-2004
Specifies details relative to the entry into force,
effectivity and applicability of the Philippine Tax
Treaties with Bahrain, Bangladesh, Czech, Sweden and
Vietnam.
Digest | Full Text
March 10,
2004
RMC No.
16-2004
Publishes the full text of Bank Bulletin No. 2003-11
relative to internal revenue tax payment thru Tax
Debit Memo.
Digest | Full Text
March 10,
2004
RMC No.
17-2004
Prescribes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds for the month
of February 2004.
Digest | Full Text | Annex
March 17,
2004
RMC No.
18-2004
Notifies the loss of 1 pad of unused BIR Form No. 0423
- Apprehension Slip with Serial Nos.
APS200300006651 to APS200300006700.
Digest | Full Text
March 22,
2004
RMC No.
19-2004
Notifies the loss of 1 set of unused BIR Form No. 0421
- Tax Verification Notice with Serial No.
TVN200100100129.
Digest | Full Text
March 22,
2004
RMC No.
20-2004
Notifies the loss of 1 set of unused BIR Form No. 1954
- Certificate Authorizing Registration with Serial No.
CAR200300157455.
Digest | Full Text
April 1, 2004
RMC No.
21-2004
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of March 2004.
Digest | Full Text | Annex
April 13, 2004
RMC No.
22-2004
Defines the rules relative to the accounting methods
to be used by taxpayers for internal revenue tax
purposes.
Digest | Full Text
April 14, 2004
RMC No.
23-2004
Reiterates the provisions of RR No. 2-87 relative to the April 15, 2004
issuance of Official Delivery Invoice and maintenance
of Official Register Books with respect to removal/sale
of molasses.
Digest | Full Text
RMC No.
24-2004
Provides basic information and answers to questions
frequently asked about the Centennial Taxpayers
Recognition Program.
Digest | Full Text
April 16, 2004
RMC No.
25-2004
Specifies the activities for the BIR's Centennial
Anniversary Celebration.
Digest | Full Text
April 16, 2004
RMC No.
26-2004
Clarifies issues pertaining to the modified procedures
of registering manually-printed receipts or
sales/commercial invoices prior to their use.
Digest | Full Text
April 28, 2004
RMC No.
27-2004
Notifies the loss of 2 original copies of unused BIR
Form No. 1954 - Certificate Authorizing Registration
with Serial Nos. CAR200400021976 and
CAR200400021978.
Digest | Full Text
April 30, 2004
RMC No.
28-2004
Reiterates the provision of RMO No. 39-87 which
specifies that deficiency tax assessments of P 100 or
less shall no longer be assessed nor collected.
Digest | Full Text
May 3, 2004
RMC No.
29-2004
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2004.
Digest | Full Text | Annex
May 12, 2004
RMC No.
30-2004
Reminds all Regional Directors and Revenue District
Officers of their responsibilities to the Centennial
Taxpayers Recognition Program.
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
May 20, 2004
RMC No.
31-2004
Specifies that the Bangko Sentral ng Pilipinas is
June 3, 2004
currently implementing its Checkless Payment System.
Digest | Full Text | Annex A | Annex B | Annex C
RMC No.
32-2004
Prescribes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of May 2004.
Digest | Full Text | Annex
June 8, 2004
RMC No.
33-2004
Prescribes the revised rules and regulations
implementing R.A. No. 8502, otherwise known as the
"Jewelry Industry Development Act of 1998.".
Digest | Full Text | Annex
June 8, 2004
RMC No.
34-2004
Notifies the loss of 1 set of unused BIR Form No. 1954 June 14, 2004
- Certificate Authorizing Registration with Serial No.
CAR200300195267 .
Digest | Full Text
RMC No.
35-2004
Notifies the cancellation of 11 pads and 16 sets of
unused BIR Form No. 2310 - Tax Credit Certificates
with Serial Nos. TCC200200001501 to
TCC200200002050 and TCC200200001485 to
TCC200200001500.
Digest | Full Text
RMC No.
36-2004
Circularizes Supreme Court's decision that pawnshops June 16, 2004
are not subject to the 5% lending investor's tax.
Digest | Full Text
RMC No.
37-2004
Clarifies the settlement of the Value-Added Tax
liabilities of pawnshops for taxable years 1996 to
2002.
Digest | Full Text | Annex A | Annex 1 | Annex 2
June 16, 2004
RMC No.
38-2004
Publishes the full text of Circular Letter No. 2004-10
issued by the Secretary of the Department of Budget
and Management regarding unpaid Social Insurance
Premiums to the GSIS.
Digest | Full Text
June 25, 2004
RMC No.
39-2004
Prescribes the mechanism for the settlement of the
income and franchise tax liabilities of Local Water
Districts for taxable years 1996 to 2002.
Digest | Full Text | Annex A | Annex B
July 2, 2004
June 16, 2004
RMC No.
40-2004
Circularizes the full text of DOF Order No. 17-04
prescribing the guidelines to implement the
registration of Barangay Micro Business Enterprises
and the availment of tax incentives under R.A. No.
9178.
Digest | Full Text | Annex
July 1, 2004
RMC No.
41-2004
Cancels 1,500 pieces of unused Documentary Stamps
with Serial Nos. DSJ20030004359901 to
DSJ20030004361400.
Digest | Full Text
July 7, 2004
RMC No.
42-2004
Notifies the loss of 1 original copy of unused
Certificate Authorizing Registration (BIR Form No.
1954) with Serial No. CAR200400045081.
Digest | Full Text
July 8, 2004
RMC No.
43-2004
Notifies the cancellation of 4 sets of unused BIR Form
No. 2524 - Revenue Official Receipt with Serial Nos.
ROR200400336008, ROR200400337008,
ROR200400338008 and ROR200400339008
Digest | Full Text
July 15, 2004
RMC No.
44-2004
Publishes the full text of the memorandum issued by
July 20, 2004
Undersecretary Nieves L. Osorio of the Department of
Finance containing an advisory on foreign travels
Digest | Full Text
RMC No.
45-2004
Publishes the full text of Memorandum Circular No. 55 July 21, 2004
issued by the President of the Philippines entitled
"Directing all Departments, Bureaus, Offices and
Instrumentalities of the Government, Including
Government-Owned and Controlled Corporations to
Incorporate the Use of 1% by Volume Coconut Methyl
Ester in their Diesel Requirements."
Digest | Full Text
RMC No.
46-2004
Notifies the loss of 1 set of unused BIR Form No. 1954
- Certificate Authorizing Registration with Serial No.
CAR200400057930
Digest | Full Text
July 21, 2004
RMC No.
47-2004
Notifies the cancellation of 8 pads and 205 sets of BIR
Form No. 2524 (Revenue Official Receipt), 1,250
pieces of Documentary Stamps and 5 pads of
Accountable Form No. 51 (Official Receipt)
Digest | Full Text
July 23, 2004
RMC No.
48-2004
Notifies the revocation/cancellation of BIR Ruling Nos. July 26, 2004
076-88, 004-89 and 191-89 pursuant to Court of Tax
Appeals Case No. 5233
Digest | Full Text
RMC No.
49-2004
Notifies the loss of 1 set of used BIR Form No. 1954 Certificate Authorizing Registration with Serial No.
CAR200300128673
Digest | Full Text
August 3,
2004
RMC No.
50-2004
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of July 2004
Digest | Full Text | Annex
August 10,
2004
RMC No.
51-2004
Specifies BIR offices authorized to issue Tax Debit
Memo (TDM)
Digest | Full Text
August 13,
2004
RMC No.
52-2004
Prescribes the format of the Sworn Affidavit specified
in Department Order No. 17-04, which contains the
guidelines to implement the registration of Barangay
Micro Business Enterprises (BMBE) and the availment
of tax incentives under the BMBE Act of 2002
Digest | Full Text | Annex A
August 13,
2004
RMC No.
53-2004
Clarifies whether minors who are opening a bank
account can be issued a Taxpayer Identification
Number (TIN)
Digest | Full Text
August 13,
2004
RMC No.
54-2004
Publishes the full text of Memorandum Circular No.
01-04 from the National Statistical Coordination Board
relative to the celebration of the 15Th National
Statistics Month in October 2004
Digest | Full Text
August 18,
2004
RMC No.
55-2004
Prescribes the BIR's policy on the handling of TIN
verification queries raised by companies
Digest | Full Text
RMC No.
56-2004
Notifies the loss of 1 set of unused BIR Form No. 1954 September 7,
- Certificate Authorizing Registration with Serial No.
2004
CAR200400155857
Digest | Full Text
September 6,
2004
RMC No.
57-2004
Publishes the full text of Administrative Order No. 103
issued by the President of the Philippines entitled
"Directing the Continued Adoption of Austerity
Measures in the Government."
Digest | Full Text
September
13, 2004
RMC No.
58-2004
Notifies the loss of 1 duplicate copy of unused BIR
Form No. 1954 - Certificate Authorizing Registration
with Serial No. CAR200400131805
Digest | Full Text
September
16, 2004
RMC No.
59-2004
Circularizes the Department of Budget and
Management and Department of Education Joint
Circular No. 2004-1 implementing the direct release of
funds to the Regional Offices and implementing units
(Division/High School)
Digest | Full Text
September
23, 2004
RMC No.
60-2004
Clarifies the withholding of creditable Value-Added
Tax by government offices on purchases of P1,000.00
and below
Digest | Full Text
September
23, 2004
RMC No.
61-2004
Notifies the loss of 1 set of unused BIR Form No. 1954Certificate Authorizing Registration with Serial No.
CAR200400093102
Digest | Full Text
October 1,
2004
RMC No.
62-2004
Prescribes the use of the Government Expense Code
Digest | Full Text | Annex
October 11,
2004
RMC No.
63-2004
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of September 2004
Digest | Full Text
October 14,
2004
RMC No.
64-2004
Notifies the loss of 2 sets of unissued/filled-up BIR
Form No. 1954-Certificate Authorizing Registration
with Serial Nos. CAR200400073506 and
CAR200400073676
Digest | Full Text
October 21,
2004
RMC No.
65-2004
Notifies the loss of 1 set of unused BIR Form No. 1954- October 21,
Certificate Authorizing Registration with Serial No.
2004
CAR200300160753
Digest | Full Text
RMC No.
66-2004
Notifies the loss of 1 quadruplicate copy of unused BIR
Form No. 1954 - Certificate Authorizing Registration
with Serial No. CAR200400189045
Digest | Full Text
November
11, 2004
RMC No.
67-2004
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of October 2004
Digest | Full Text
November
17, 2004
RMC No.
68-2004
Cancels 3 sets of BIR Form No. 1954 - Certificate
Authorizing Registration with Serial Numbers
CAR200400168810, CAR200400168870 and
CAR200400171264
Digest | Full Text
November
17, 2004
RMC No.
69-2004
Publishes the full text of BOC and BIR Joint Order
pertaining to the disposition of tax-exempt vehicles
registered or owned by Diplomatic Mission and
Consular Offices/Officials, its officers, including its
administrative and technical staff members enjoying
tax and duty free privileges
Digest | Full Text
November
22, 2004
RMC No.
70-2004
Clarifies the proper determination of amount of
Value-Added Tax on VAT invoices or VAT official
receipts
Digest | Full Text
November
23, 2004
RMC No.
71-2004
Prescribes the mandatory availment of the Electronic
Filing and Payment System and mandatory Electronic
Submission of Summary List of Sales and Purchases
and Annual Alphalist of Income Payees and Taxes
Withheld
Digest | Full Text
November
23, 2004
RMC No.
72-2004
Clarifies issues on the additional transactions subject
to Creditable Withholding Tax
Digest | Full Text
November
23, 2004
RMC No.
73-2004
Provides the guidelines and policies for the
assessment and collection of Business Tax applicable
to pawnshops
Digest | Full Text
November
26, 2004
RMC No.
74-2004
Suspends all field operations of the Bureau of Internal December 15,
Revenue effective December 16, 2004
2004
Digest | Full Text
RMC No.
75-2004
Notifies the loss of 2 sets of BIR Form No. 2524Certificate Authorizing Registration with Serial Nos.
ROR200301549999 and ROR200301550000
Digest | Full Text
RMC No.
76-2004
Publishes the full text of Memorandum issued by the December 28,
Executive Secretary entitled "Use of International and
2004
National Direct Dial (IDD and NDD) Facilities"
Digest | Full Text
December 29,
2004
2003 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Provides basic information and answers to questions
2003
frequently asked about substituted filing of income
tax returns by qualified pure compensation income
earners
Digest | Full Text
January 3,
2003
RMC No. 2- Clarifies certain issues relative to the staggered filing
2003
of returns pursuant to Revenue Regulations No. 262002
Digest | Full Text
January 9,
2003
RMC No. 3- Prescribes the manner of accomplishing Annual
2003
Information Return of Income Taxes Withheld on
Compensation and Final Withholding Taxes (BIR Form
1604-CF)
Digest | Full Text | Form 1602 attachment
January 13,
2003
RMC No. 4- Clarifies the items that would constitute gross receipts
2003
and cost of services for purposes of computing the
gross income on sale of services, which shall be the
basis of the 2% Minimum Corporate Income Tax
(MCIT)
Digest | Full Text
January 15,
2003
RMC No. 5- Circularizes the list of Tax Credit Certificates and
2003
Disbursement Vouchers for tax refunds issued for the
month of December 2002
Digest | Full Text | Attachment
January 17,
2003
RMC No. 6- Clarifies certain issues relative to the services
2003
rendered by individual professional practitioners,
general professional partnerships, entertainers and
professional athletes who are subject to the ValueAdded Tax or Percentage Tax beginning January 1,
2003
Digest | Full Text | Annex A
January 22,
2003
RMC No. 7- Circularizes the list of Tax Credit Certificates and
February 13,
2003
Disburserment Vouchers for tax refunds issued for the
2003
month of January 2003
Digest | Full Text | Annex A
RMC No. 8- Notifies the loss of one (1) set of unused BIR Form No.
2003
1954 - Certificate Authorizing Registration with Serial
Number CAR200100146518
Digest | Full Text
February 17,
2003
RMC No. 9- Prescribes the establishment of "BIR-On-Wheels" by
2003
the RDOs, LTAD I and II and LTDOs Makati and Cebu
Digest | Full Text
February 21,
2003
RMC No.
10-2003
Notifies the loss of one (1) set of unused BIR Form No.
1954 - Certificate Authorizing Registration with Serial
Number CAR200100110051
Digest | Full Text
March 3,
2003
RMC No.
11-2003
Publishes the full text of Proclamation No. 161 of the
Office of the President of the Philippines entitled
"Declaring The Period From February 28 To March 6,
2002 And Every Year Thereafter As National Peace
Consciousness Week"
Digest | Full Text
March 7,
2003
RMC No.
12-2003
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of February 2003
Digest | Full Text
March 12,
2003
RMC No.
13-2003
Clarifies the termination of audit and investigation of
tax returns in the light of the pronouncement of
President Arroyo
Digest | Full Text
March 19,
2003
RMC No.
14-2003
Waives the imposition of penalties on professionals
and brokers who failed to file their Value-Added
Tax/Percentage Tax returns for the months of January
and February
Digest | Full Text
March 26,
2003
RMC No.
15-2003
Publishes the full text of the "Implementing Rules and April 1, 2003
Regulations of Executive Order No. 40, Series of
2001," which consolidates the procurement rules and
procedures for all national government agencies,
government-owned or controlled corporations and
government financial institutions, and requires the
use of the government electronic procurement system
Digest
RMC No.
16-2003
Defines the term "Certificate of Deposit" to clarify its
taxability
Digest | Full Text
April 1, 2003
RMC No.
17-2003
Grants taxpayers with accounting period ended
December 31, 2002 an extension of time to file their
Income Tax returns up to April 21, 2003
Digest | Full Text
April 16, 2003
RMC No.
18-2003
Notifies the loss of unused 1 set of BIR Form No. 2321 April 21, 2003
- Tax Debit Memo with serial number 026551
Digest | Full Text
RMC No.
19-2003
Provides the guidelines for the filing of the first
quarter Value-Added Tax Return for 2003 by banks,
non-bank financial intermediaries and finance
companies
Digest | Full Text
RMC No.
20-2003
Notifies the loss of one (1) original copy of unused BIR April 28, 2003
Form No. 1954 - Certificate Authorizing Registration
with Serial Number CAR200100004436
Digest | Full Text
April 25, 2003
RMC No.
21-2003
Notifies the loss of one (1) set of unused BIR Form No. April 28, 2003
1954 - Certificate Authorizing Registration with Serial
Number CAR200100156681
Digest | Full Text
RMC No.
22-2003
Notifies the loss of one (1) original copy of unused BIR April 28, 2003
Form No. 1954 - Certificate Authorizing Registration
with Serial Number CAR200100009927
Digest | Full Text
RMC No.
23-2003
Clarifies certain issues relative to imposition of VAT on April 30, 2003
services of stock, real estate, commercial, customs
and immigration brokers beginning January 1, 2003
Digest | Full Text
RMC No.
24-2003
Notifies the missing of one (1) original copy of unused April 30, 2003
BIR Form No. 0421 - Tax Verification Notice with Serial
Number TVN200200204486
Digest | Full Text
RMC No.
25-2003
Notifies the loss of four (4) sets of unused BIR Form
No. 0421 - Tax Verification Notice
Digest | Full Text
May 7, 2003
RMC No.
26-2003
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2003
Digest | Full Text
May 8, 2003
RMC No.
27-2003
Notifies the loss of five (5) copies of Tax Credit
Certificates (TCCs) issued to Technology Electronics
Assembly and Management (TEAM) Pacific
Corporation
Digest | Full Text
May 15, 2003
RMC No.
28-2003
Clarifies certain issues on the imposition of ValueMay 19, 2003
Added Tax on banks, non-bank financial
intermediaries, finance companies and other financial
intermediaries not performing quasi-banking
functions
Digest | Full Text
RMC No.
29-2003
Prescribes the guidelines for the filing of monthly
Value-Added Tax return for the month of April, 2003
by banks, non-bank financial intermediaries, finance
companies and other financial intermediaries not
performing quasi-banking functions
May 20, 2003
Digest | Full Text
RMC No.
30-2003
Clarifies issues on the imposition of Value-Added Tax
on sales of services by banks and other financial
institutions to "PEZA-registered/Ecozone export
enterprises."
Digest | Full Text
May 21, 2003
RMC No.
31-2003
Prescribes the uniform guidelines on the taxation of
imported motor vehicles through the Subic Free Port
Zone and other freeport zones that are sold at public
auction.
Digest | Full Text
June 4, 2003
RMC No.
32-2003
Clarifies the implementation of RMC No. 31-2003
June 11, 2003
relative to the taxability of the sale through public
auction or negotiated sale of motor vehicles imported
through the Subic Freeport Zone and other freeport
zones
Digest | Full Text
RMC No.
33-2003
Notifies the loss of one (1) duplicate copy of unused
BIR Form No. 1954 - Certificate Authorizing
Registration with Serial Number CAR200300018814
Digest | Full Text
June 12, 2003
RMC No.
34-2003
Contains the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of May 2003
Digest | Full Text
June 16, 2003
RMC No.
35-2003
Prescribes the guidelines relative to the filing and
remittance of taxes withheld on income payments
made to suppliers of agricultural products for the
month of June
Digest | Full Text
June 17, 2003
RMC No.
36-2003
Directs BIR officials and employees to refrain from
acting as "Brokers" or Go-Betweens and similar other
roles in the selling/buying/transfers of Tax Credit
Certificates
Digest | Full Text
June 18, 2003
RMC No.
37-2003
Notifies the loss of one (1) set of unused BIR Form No. June 24, 2003
0421 - Tax Verification Notice with Serial Number
TVN200200233771
Digest | Full Text
RMC No.
38-2003
Notifies the loss of one (1) pad of unused BIR Form
No. 0423 - Apprehension Slip with Serial Numbers
APS200100022051 to APS200100022100
Digest | Full Text
June 24, 2003
RMC No.
39-2003
Clarifies the termination and handling of
audit/investigation and
reinvestigation/reconsideration of tax
liabilities/returns of taxpayers under the jurisdiction
of the Large Taxpayers Service, Enforcement Service
and Legal Service, and those handled by the various
task forces
Digest | Full Text
June 30, 2003
RMC No.
40-2003
Clarifies the effect of issuance and receipt of Letter
Notice to the taxpayer's right to amend its tax returns
Digest | Full Text
July 7, 2003
RMC No.
41-2003
Prescribes the list of Tax Credit Certificates (TCC) or
Disbursement Voucher for tax refunds issued for the
month of June 2003.
Digest | Full Text
July 11, 2003
RMC No.
42-2003
Clarifies certain issues raised relative to the processing July 23, 2003
of claims for VAT credit/refund, including those filed
by direct exporters with the DOF's One-Stop Shop
Inter-Agency Tax Credit and Duty Drawback
Digest | Full Text
RMC No.
43-2003
Amends RMC No. 13-2003 regarding the issuance of
Letters of Authority/Audit Notices/Tax Verification
Notices covering the audit/verification of taxpayers'
tax returns/liabilities.
Digest | Full Text
July 23, 2003
RMC No.
44-2003
Prescribes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of July 2003.
Digest | Full Text | Attachment
August 11,
2003
RMC No.
45-2003
Clarifies the policy on the use of head office
receipts/invoices by branches.
Digest | Full Text
August 12,
2003
RMC No.
46-2003
Circularizes the full text of the Department of
Finance's Order No. 20-03 which provides measures to
safeguard the integrity of the Tax Credit System being
administered by the One-Stop Shop Inter-Agency Tax
Credit and Duty Drawback Center
Digest | Full Text
August 12,
2003
RMC No.
47-2003
Circularizes the Department of Finance's Order No.
19-03 which directs the One-Stop Shop Inter-Agency
Tax Credit and Duty Drawback Center to conduct a
special revalidation of all outstanding Tax Credit
Certificates issued prior October 1, 2003.
Digest | Full Text
August 13,
2003
RMC No.
48-2003
Notifies the loss of one (1) set of unused BIR Form No.
1954 - Certificate Authorizing Registration with Serial
Number CAR200300031041.
Digest | Full Text
August 25,
2003
RMC No.
49-2003
Prescribes amendments to RMC No. 42-2003 relative
to the processing of claims for VAT credit/refund.
Digest | Full Text
August 27,
2003
RMC No.
50-2003
Clarifies the venue for payment of Capital Gains
Tax/Creditable Expanded Withholding Tax and
corresponding Documentary Stamp Tax relative to the
sale of real properties by insurance companies.
Digest | Full Text
August 28,
2003
RMC No.
51-2003
Notifies the loss of one (1) set of unused BIR Form No.
2524 - Revenue Official Receipt with Serial Number
ROR200201451285.
Digest | Full Text
August 28,
2003
RMC No.
52-2003
Extends the deadline for the termination and
reporting of all cases being handled by the divisions
under the Enforcement Service until September 30,
2003.
Digest | Full Text
August 29,
2003
RMC No.
53-2003
Notifies the loss of two Tax Credit Certificates issued
to Eastern Dragon International Textile Corporation
with Serial Nos. 009503 to 009504
Digest | Full Text
September
10, 2003
RMC No.
54-2003
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of August 2003
Digest | Full Text
September
10, 2003
RMC No.
55-2003
Notifies the loss of one (1) pad of unused BIR Form
No. 2320- Tax Credit Certificate with Serial Nos.
024401 to 024450.
Digest | Full Text
September
15, 2003
RMC No.
56-2003
Notifies the loss of 26 sets of unused BIR Form No.
2524- Revenue Official Receipts with Serial Nos.
ROR200201017475-ROR200201017500.
Digest | Full Text
September
29, 2003
RMC No.
57-2003
Publishes the full text of Memorandum Circular No. 46
from the Office of the President regarding "Complete
Staff Work for Request for Presidential Issuances.
Digest | Full Text
September
29, 2003
RMC No.
58-2003
Prescribes the formats to be used in the preparation
of Sworn Statement and Official Register of Books by
manufacturers/assemblers, importers and dealers of
automobiles.
Digest | Full Text | Annex A | Annex B-1 | Annex B-2 |
Annex B-3
October 2,
2003
RMC No.
59-2003
Notifies the loss of one (1) original copy of unused BIR
Form No. 1758 - Authority to Cancel Assessment with
Serial No. ACA97000014203.
Digest | Full Text
October 3,
2003
RMC No.
60-2003
Clarifies issues raised relative to the implementation
of RR No. 25-2003 which governs the imposition of
Excise Tax on Automobiles
Digest | Full Text
October 9,
2003
RMC No.
61-2003
Prescribes additional information to be indicated in
the VAT invoice/receipt.
Digest | Full Text
October 8,
2003
RMC No.
62-2003
Provides guidelines for Documentary Stamp Tax
evaluation on cash-settled securities swap
transactions.
Digest | Full Text
October 8,
2003
RMC No.
63-2003
Subjects local water districts to Franchise Tax and
Corporate Income Tax.
Digest | Full Text
October 13,
2003
RMC No.
64-2003
Prescribes the list of Tax Credit Certificates or
Disbursement Vouchers for tax refunds for the month
of September 2003.
Digest | Full Text | Annex A
October 13,
2003
RMC No.
65-2003
Notifies the loss of 1 duplicate copy of unused BIR
Form No. 2524 - Revenue Official Receipt with Serial
No. ROR200301004598.
Digest | Full Text
October 14,
2003
RMC No.
66-2003
Clarifies the taxability of the Philippine Airlines for
Income Tax purposes as well as other similarly
situated franchise grantees.
Digest | Full Text
October 16,
2003
RMC No.
67-2003
Notifies the loss of 2 pads and 49 sets of unused and
cancelled BIR Form No. 2524 - Revenue Official
Receipts.
Digest | Full Text
October 16,
2003
RMC No.
68-2003
Notifies the loss of 1 triplicate copy of unused BIR
Form No. 1954-Certificate Authorizing Registration
with Serial No. CAR200300104976.
Digest | Full Text
October 17,
2003
RMC No.
69-2003
Clarifies the tax base for purposes of the percentage
(gross receipts) tax.
Digest | Full Text
October 22,
2003
RMC No.
70-2003
Notifies the loss of 1 quadruplicate copy of unused BIR
Form No. 1954-Certificate Authorizing Registration
with Serial No. CAR200300150527
Digest | Full Text
October 23,
2003
RMC No.
71-2003
Clarifies issues affecting the revised procedures in the
processing and approval of applications for permit to
adopt Computerized Accounting System or
Components thereof
Digest | Full Text
October 23,
2003
RMC No.
72-2003
Specifies the tax implications of Electric Cooperatives
registered with the National Electrification
Administration and Cooperative Development
Authority
Digest | Full Text
October 24,
2003
RMC No.
73-2003
Notifies the loss of 1 set of unused BIR Form No. 1954- November 3,
Certificate Authorizing Registration with Serial No.
2003
CAR200100234052
Digest | Full Text
RMC No.
74-2003
Notifies the loss of 1 set of unused BIR Form No. 1954- November 3,
Certificate Authorizing Registration with Serial No.
2003
CAR200300046587
Digest | Full Text
RMC No.
75-2003
Circularizes the list of Tax Credit Certificate and
Disbursement Vouchers for tax refunds for the month
of October 2003
Digest | Full Text | Annex A
November
11, 2003
RMC No.
76-2003
Clarifies the tax exemptions of non-stock, non-profit
corporations and non-stock, non-profit educational
institutions
Digest | Full Text
November
17, 2003
RMC No.
77-2003
Classifies payments for software programs for income
tax purposes
Digest | Full Text
November
19, 2003
RMC No.
78-2003
Suspends all field operations of the Bureau of Internal
Revenue effective December 16, 2003
Digest | Full Text
December 3,
2003
RMC No.
79-2003
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of November 2003
Digest | Full Text | Annex A
December 3,
2003
RMC No.
80-2003
Clarifies the areas of jurisdiction of each functional
group in the reassignment and relief orders of
regional personnel
Digest | Full Text
December 29,
2003
2002 Revenue Memorandum Circulars
No. of
Issuance
Subject Matter
Date of Issue
RMC No. 1- Circularizes the list of Tax Credit Certificates and
2002
Disbursement Vouchers for tax refunds issued for the
month of November 2001
Digest
January 9,
2002
RMC No. 2- Notifies the loss of twenty nine (29) sets of unused BIR
2002
Form No. 2524 (Revenue Official Receipt) with Serial
Nos. ROR199900666872-ROR199900666900
Digest
January 10,
2002
RMC No. 3- Circularizes Memorandum Circular No. 5-2001 of the
2002
Government Service Insurance System which amends
Section 11.8.2, Rule Xl of the implementing rules and
regulations of R.A. 8291, otherwise known as the GSIS
Act of 1997
Digest
January 15,
2002
RMC No. 4- Circularizes the list of Tax Credit Certificates and
2002
Disbursement Vouchers for tax refunds issued for the
month of December 2001
Digest
February 15,
2002
RMC No. 5- Circularizes the list of Tax Credit Certificates and
2002
Disbursement Vouchers for tax refunds issued for the
month of January 2002
Digest
February 15,
2002
RMC No. 6- Prescribes the establishment of Tax Filing Centers at
February 18,
2002
the Revenue District Offices, Large Taxpayers
2002
Assistance Division I and II and Large Taxpayers
District Office-Makati to receive "No Payment" returns
(exempt/break-even/refundable and "For Second
Installment")
Digest
RMC No. 7- Notifies the loss of one (1) pad of unused BIR Form
2002
No. 2320 - Tax Credit Certificate with Serial Nos.
024701 to 024750
Digest
February 22,
2002
RMC No. 8- Notifies the loss of three (3) sets of used BIR Form No.
2002
0421 - Tax Verification Notice with Serial Nos.
TVN200000156132 to TVN200000156134
Digest
February 26,
2002
RMC No. 9- Notifies the loss of unused BIR Form No. 2524 2002
Revenue Official Receipt with Serial Nos.
ROR200000415495 (1 set) and ROR200000415496 (2
sheets)
Digest
February 26,
2002
RMC No.
10-2002
Prescribes the guidelines in the implementation of
Administrative Order No. 32 providing for adjusted
official working hours for the months of April and May
2002
Digest
March 27,
2002
RMC No.
11-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of February 2002
Digest
April 3, 2002
RMC No.
12-2002
Publishes the formats to be used by the withholding
April 4, 2002
agents in the submission/filing in diskette form of
alphabetical list of employees and list of payees which
form part of the Annual Information Return (BIR Form
No. 1604-CF/1604-E)
Digest
RMC No.
13-2002
Clarifies the venues for the filing of Income Tax
returns of employees of establishments classified as
regular large taxpayers, excise taxpayers and those
under the jurisdiction of the Large Taxpayers District
Offices in Makati and Cebu
Digest
RMC No.
14-2002
Prescribes the procedures for the manner of filing of April 15, 2002
tax returns for income derived by Foreign Currency
Deposit Units from foreign currency and other
transactions and the manner of reporting their income
for income tax purposes
Digest
RMC No.
15-2002
Circularizes BIR Ruling No. 12-02 which contains the
interpretation of the term “engaged in preferred
areas of activities” used under tax treaty article on
royalties
Digest
April 11, 2002
April 26, 2002
RMC No.
16-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of March 2002
Digest
May 7, 2002
RMC No.
17-2002
Circularizes BIR Ruling No. 043-2000 relative to the
taxability of cologne products as toilet waters
Digest
May 28, 2002
RMC No.
18-2002
Circularizes the interpretation by the Supreme Court
of the Philippines of the pertinent provisions of
Section 140 of the Tax Code of 1997 relative to
exemption from specific tax of the sale of stemmed
leaf tobacco
Digest
May 31, 2002
RMC No.
19-2002
Circularizes the entry into force and applicability on
June 13, 2002
income of the Convention between the Republic of
the Philippines and the Swiss Confederation for the
avoidance of double taxation with respect to taxes on
income, and the Agreement between the Republic of
the Philippines and the People’s Republic of China for
the avoidance of double taxation and the prevention
of fiscal evasion with respect to taxes on income
Digest
RMC No.
20-2002
Circularizes the agreement between the BIR and the
Bankers Association of the Philippines that the
Electronic Fund Transfer Instruction System (EFTIS)
currently used by Commercial and Universal banks in
paying their own tax liabilities shall be considered as
e-payment
Digest
June 21, 2002
RMC No.
21-2002
Circularizes the List of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of April 2002
Digest
July 5, 2002
RMC No.
22-2002
Circularizes the List of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of May 2002
Digest
July 17, 2002
RMC No.
23-2002
Notifies the loss of two (2) sets of unused BIR Form
No. 1954-Certificate Authorizing Registration
(transactions involving real and personal properties)
with Serial Numbers CAR 200100002937 and CAR
200100002944
Digest
July 18, 2002
RMC No.
24-2002
Prescribes the required procedures and electronic
format in the submission of Quarterly List of
Sales/Purchases
Digest
July 22, 2002
RMC No.
25-2002
Notifies the loss of one (1) set of unused BIR Form No. July 30, 2002
0421-Tax Verification Notice with Serial Number
TVN200100024600
Digest
RMC No.
26-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of June 2002
Digest
August 7,
2002
RMC No.
27-2002
Clarifies the policies on the authorized signatory for
Tax Verification Notices (TVNs) covering the
audit/verification of tax returns for regional cases
Digest
August 7,
2002
RMC No.
28-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of July 2002
Digest
August 12,
2002
RMC No.
29-2002
Notifies the loss of one (1) set of unused BIR Form No.
2524 - Revenue Official Receipt with Serial Number
ROR200101318052
Digest
August 14,
2002
RMC No.
29-2002
Notifies the loss of one (1) set of unused BIR Form No.
2524 – Revenue Official Receipt with Serial Number
ROR200101318052
Digest
August 14,
2002
RMC No.
30-2002
Prescribes the procedures in the manner of filing of
Value-Added Tax and Percentage Tax returns and
payment of taxes due thereon of taxpayers under RDO
No. 24 – City of Valenzuela
Digest
August 20,
2002
RMC No.
31-2002
Notifies the loss of one (1) set of unused BIR Form No.
0421-Tax Verification Notice with Serial Number
TVN200100025240
Digest
August 23,
2002
RMC No.
32-2002
Specifies the immediate audit/verification and
processing of 2001 and 2002 tax returns listed in the
Circular
Digest
August 29,
2002
RMC No.
33-2002
Notifies the loss of one (1) original copy of Tax Credit
Certificate issued to MAR Fishing Company, Inc. with
Serial Number 000738
Digest
August 30,
2002
RMC No.
34-2002
Publishes the full text of Presidential Anti-graft
September 3,
Commission Memorandum regarding the duty to
2002
respond to all communications within 15 working days
pursuant to RA No. 6713
Digest
RMC No.
35-2002
Publishes the full text of GSIS Branch Memorandum
Circular No. 02-2002 entitled “Abolition of Average
Monthly Compensation Limit and the Revised
Schedule of Contributions Under RA 8291 Effective
January 1, 2003”
Digest
September 3,
2002
RMC No.
36-2002
Publishes the full text of GSIS Branch Memorandum
Circular No. 03-2002 entitled "Increase in the
Maximum Limit of Employees' Compensation
Contributions Effective January 1, 2003"
Digest
September 3,
2002
RMC No.
37-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of August 2002
Digest
September 6,
2002
RMC No.
38-2002
Notifies the loss of one (1) pad of unused BIR Form
No. 19.14 – Apprehension Receipt with Serial Number
076201-076250
Digest
September
10, 2002
RMC No.
39-2002
Notifies the loss of one (1) pad of unused BIR Form
No. 19.14 – Apprehension Receipt with Serial Number
073951-074000
Digest
September
10, 2002
RMC No.
40-2002
Notifies the loss of one (1) set of unused BIR Form No.
2524 – Revenue Official Receipt with Serial Number
ROR200100219064
Digest
September
26, 2002
RMC No.
40A-2002
Circularizes Department Order No. 7-02 which
provides the implementing rules for the first
paragraph of Section 4 of the Tax Code of 1997 –
“Power of the Commissioner to interpret tax laws and
to decide tax cases”
Digest
September
11, 2002
RMC No.
41-2002
Notifies the loss of original copies of Tax Credit
Certificates (TCCs) issued to various grantees
Digest
September
26, 2002
RMC No.
42-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of September 2002
Digest
October 16,
2002
RMC No.
43-2002
Announces that starting October 23, 2002, the BIR’s
Accountable Forms Division will issue a Documentary
Stamp with P 15 denomination
Digest
October 24,
2002
RMC No.
44-2002
Clarifies taxpayers’ use of accounting methods for
internal revenue tax purposes
Digest
October 30,
2002
RMC No.
45-2002
Amends the procedural requirements for the tax
exemption of sale of principal residence
Digest
October 30,
2002
RMC No.
46-2002
Clarifies the implication of Article 12(2)(b) on Royalties November 4,
of the RP-China Tax Treaty
2002
Digest
RMC No.
47-2002
Publishes the full text of Memorandum Circular No. 26
of the Office of the President of the Philippines
entitled “Guidelines On Foreign Trips Involving
Delegations Or Groups Of Two Or More Persons”
Digest
November
13, 2002
RMC No.
48-2002
Circularizes the list of imported articles that no longer
require the issuance of Authority to Release Imported
Goods (ATRIG) from the BIR prior to release from the
custody of the Bureau of Customs
Digest
November
13, 2002
RMC No.
49-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of October 2002
Digest
November
13, 2002
RMC No.
50-2002
Prohibits the filing of multiple claims for credit of
input tax attributable to zero-rated sales
Digest
November
15, 2002
RMC No.
51-2002
Clarifies the imposition of the Gross Receipts Tax on
items of gross income subject to final withholding tax
as well as the tax base thereof.
Digest
November
15, 2002
RMC No.
52-2002
Notifies the loss of three (3) sets of unused BIR Form
No. AF51 (Accountable Form No. AF51) with Serial
Numbers 8656084P-8656086P
Digest
November
27, 2002
RMC No.
53-2002
Notifies the loss of one (1) set of unused BIR Form No.
1954 (Certificate Authorizing Registration) with Serial
Number CAR200100078662.
Digest
November
28, 2002
RMC No.
54-2002
Amends RMC No. 25-2002 relative to the loss of one
(1) set of unused BIR Form No. 0421 (Tax Verification
Notice) with Serial Number TVN200200024600
instead of TVN200100024600.
Digest
December 11,
2002
RMC No.
55-2002
Circularizes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds issued for the
month of November 2002
Digest
December 11,
2002
RMC No.
56-2002
Circularizes pertinent portions of C.T.A. Case No. 6166 December 18,
relative to the taxability of Health Maintenance
2002
Organizations for VAT purposes.
Digest