Revenue Memorandum Circulars

2012 Revenue Memorandum Circulars

No. of Issuance

Subject Matter Date of Issue

RMC No. 1-2012

Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Banks compliance in the collection of internal revenue taxes Digest | Full Text | Annex A

January 3, 2012

RMC No. 2-2012

Reiterates the existing rules and policies on the 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. 3-2012

Clarifies the tax implications of General Professional Partnership Digest | Full Text

January 12, 2012

RMC No. 4-2012

Notifies the loss of 1 set of unused BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

January 18, 2012

RMC No. 5-2012

Notifies the loss of 20 unused pads of Accountable Form No. 51 - Official Receipt Digest | Full Text

February 6, 2012

RMC No. 6-2012

Specifies that RMC No. 43-2011 refers to Home Development Mutual Fund Law of 2009 Digest | Full Text

February 16, 2012

RMC No. 7-2012

Circularizes relevant portion of BIR Ruling No. 023-10 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. 8-2012

Circularizes relevant excerpts from the En Banc 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. 16-2005 relative to the imposition of 10% VAT on

February 29, 2012

PAGCOR Digest | Full Text

RMC No. 9-2012

Circularizes the full text of COAs reply on the query 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 CDAs 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


No. of Issuance


RMC No. 1-2011

Notifies the loss of several accountable forms Digest | Full Text

January 3, 2011

RMC No. 2-2011

Notifies the loss of 2 sets of BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

January 3, 2011

RMC No. 3-2011

Notifies the loss of several BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

January 3, 2011

RMC No. 4-2011

Prescribes the uniform implementation of procedures in rating Punctuality and Attendance under RMO No. 29-2004 Digest | Full Text

January 19, 2011

RMC No. 5-2011

Prescribes the documents required to prove authority 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. 6-2011

Notifies the loss of several BIR Form No. 2524 - Revenue Official Receipt Digest | Full Text

February 11, 2011

RMC No. 7-2011

Notifies the loss of 5 sets of unused BIR Form No. 0535 Taxpayer Information Sheet Digest | Full Text

February 11, 2011

RMC No. 8-2011

Notifies the loss of 1 set of unused BIR Form No. 2524- Revenue Official Receipt Digest | Full Text

February 11, 2011

RMC No. 9-2011

Notifies the loss of 1 set of used but unissued BIR Form No. 1954 Certificate Authorizing Registration Digest | Full Text

February 16, 2011

RMC No. 10-2011


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. 0421- Tax 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 51 - Official Receipt Digest | Full Text

April 4, 2011

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 earnings from long-term deposits or investment certificates Digest | Full Text

April 12, 2011

RMC No. 19-2011

Notifies the loss of one set of unused BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

April 25, 2011

RMC No. 20-2011

Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No. 3-98, as last amended by RR No. 5-2011 Digest | Full Text

May 13, 2011

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 implementation of the Electronic Documentary Stamp Tax (eDST) System Digest | Full Text

June 17, 2011

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

RMC No. 27-2011

Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 Digest | Full Text

July 1, 2011

RMC No. 28-2011

Includes the United Coconut Planters Bank in the list of Authorized Agent Banks who are authorized to accept payment of internal revenue taxes from taxpayers enrolled in the Bureaus Electronic Filing and Payment System and registered under the splitted Revenue District Offices Digest | Full Text

July 11, 2011

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 on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members benefits Digest | Full Text

September 1, 2011

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 cooperatives 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 EducationNational 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


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 requirement for processing of retirement and terminal leave benefits Digest | Full Text

December 22, 2011

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


No. of Issuance


RMC No. 1-2010

Defers the implementation of RR No. 7-2009 relative to the eDST System Digest | Full Text

January 8, 2010

RMC No. 2-2010

Publishes the full text of Memorandum Circular No. 1, Series of 2006 of the Office of the Ombudsman Digest | Full Text

January 12, 2010

RMC No. 3-2010

Publishes the full text of Proclamation No. 1841 entitled Declaring the Regular Holidays, Special (Non-Working) Days, and Special Holiday (for All Schools) for the Year 2010 Digest | Full Text

January 12, 2010

RMC No. 4-2010

Notifies the loss of 5 pads of unused Accountable Form No. 51-Official Receipt Digest | Full Text

January 15, 2010

RMC No. 5-2010

Publishes the 2010 Calendar of Activities under the BIR People Wellness Program Digest | Full Text | Annex A

January 20, 2010

RMC No. 6-2010

Publishes the full text of the Memorandum of Agreement between BIR and PNP Digest | Full Text

January 21, 2010

RMC No. 7-2010

Publishes the full text of the Memorandum of Agreement between the BIR, LTO and Insurance Commission Digest | Full Text

January 21, 2010

RMC No. 8-2010

Circularizes the release of BIR Weekender Briefs and other publications of the BIR Digest | Full Text

January 26, 2010

RMC No. 9-2010

Notifies the loss of one original copy of Tax Credit 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-245-2005 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. 6-2010 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

April 12, 2010

RMC No. 33-2010

Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial Statements Digest | Full Text

April 21, 2010

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

RMC No. 40-2010

Prescribes the guidelines in registration, update and tagging of Registration Information of political parties, candidates & campaign contributors relative to Project Iboto Mo Digest | Full Text

May 26, 2010

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 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

June 2, 2010

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, 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

June 7, 2010

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 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

June 22, 2010

RMC No. 54-2010

Circularizes the revocation of BIR Ruling No. DA (C-322) 789-2009 relative to the issues on residential condominium project known as The Ritzville Residence of Ernesto Chuakaw, et al. | Full Text

June 28, 2010

RMC No. 55-2010

Circularizes the revocation of BIR Rulings issued to G&W Architects, Engineers and Projects Development Consultants relative to its Build-To-Own transactions | Full Text

June 28, 2010

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 29, 2010


No. of Subject Matter Date of Issue

Issuance

RMC No. 1-2009

Publishes the full text of Circular Letter No. 2008-9 entitled Guidelines Implementing Administrative Order No. 228 and the Presidents Directive dated May 31, 2008 Digest | Full Text | Annex A | Annex B

January 16, 2009

RMC No. 2-2009

Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc. Digest | Full Text

January 20, 2009

RMC No. 3-2009

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2008 Digest | Full Text | Annex A

January 23, 2009

RMC No. 4-2009

Extends the deadline for submission of the Annual 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. 5-2009

Circularizes the file formats to be used in the 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. 6-2009

Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOs Digest | Full Text

January 28, 2009

RMC No. 7-2009

Notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

February 12, 2009

RMC No. 8-2009

Notifies the loss of original copies from two (2) unused BIR Form No. 2524 - Revenue Official Receipt Digest | Full Text

February 17, 2009

RMC No. 9-2009

Circularizes the full text of Department Order No. 4-09 entitled "Lifting of the Suspension of Effectivity of Department Order Nos. 35-05 and 36-05". Digest | Full Text

February 20, 2009

RMC No. 10-2009

Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on 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

February 26, 2009

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. 6-99 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

April 7-2009

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 in filing tax returns affected by RA No. 9504 and RR No. 7-2008 Digest | Full Text

May 11, 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 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

July 29, 2009

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 Pre-Audit 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 Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA) Digest | Full Text

December 17, 2009

RMC No. 72-2009

Reiterates RMC No. 52-2005 imposing VAT on the Tollway Operators Digest | Full Text

December 21, 2009


No. of Issuance


RMC No. 1-2008

Circularizes the full text of unnumbered memorandum 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. 2-2008

Circularizes the formats and contents of the Application for Abatement Program and the Termination Letter under Revenue Regulations No. 15-2007 Digest | Full Text | Annex A | Annex B

January 4, 2008

RMC No. 3-2008

Circularizes the transition procedures for all eFPS filers 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. 4-2008

Notifies the destruction of various accountable forms during a fire Digest | Full Text

January 7, 2008

RMC No. 5-2008

Circularizes the full text of unnumbered memorandum regarding the shortage of loose documentary stamps Digest | Full Text

January 7, 2008

RMC No. 6-2008

Circularizes the full text of EO No. 637, which provides 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. 7-2008


January 10, 2008

RMC No. 8-2008

Publishes the full text of Memorandum Circular No. 13, entitled Amendment to Section 63, Rule XVI of the Omnibus Rules on Leave Digest | Full Text

January 10, 2008

RMC No. 9-2008

Publishes the full text of Circular Letter No. 2007-10 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 Mayors 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


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 entitled Affirming the Policy of Consultation, Equity and Gradualism in Imposing/Increasing Charges and for Other Purposes Digest | Full Text

February 21, 2008

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. 11-2008 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

Digest | Full Text

April 8, 2008

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 manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment Digest | Full Text

April 15, 2008

RMC No. 33-2008

Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availability Digest | Full Text

April 17, 2008

RMC No. 34-2008

Clarifies the tax treatment of director's fees for Income Tax and business tax purposes Digest | Full Text

April 18, 2008

RMC No. 35-2008

Notifies the loss of two (2) sets of unused BIR Form No. 1919 Office Audit-Letter of Authority Digest | Full Text

April 21, 2008

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

April 23, 2008

RMC No. 37-2008

Circularizes CSC Memorandum Circular No. 6, Series of 2008 regarding deferment of the use of the revised form of Statement of Assets, Liabilities and Networth Digest | Full Text

April 29, 2008

RMC No. 38-2008

Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices Digest | Full Text

May 13, 2008

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 enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment Digest | Full Text

May 26, 2008

RMC No. 43-2008

Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment Digest | Full Text

May 27, 2008

RMC No. 44-2008

Circularizes the full text of Department Order No. 9-08 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

June 5, 2008

RMC No. 45-2008


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 unused BIR Form No. 2320 Tax Credit Certificate with Serial No. 012832 Digest | Full Text

July 30, 2008

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

July 30, 2008

RMC No. 52-2008

Circularizes Memorandum Circular No. 04, s. 2005 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

July 30, 2008

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

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 taxpayers 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 Receipts-BIR 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. 1954 Certificate Authorizing Registration Digest | Full Text

September 1, 2008

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 Internal Revenue on the imposition of limit to the grant of permission for personal travel abroad Digest | Full Text

September 2, 2008

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

September 9, 2008

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 4-2008

RMC No. 72-2008

Provides basic questions and answers to prescribe and clarify the guidelines and procedures in the issuance of TIN to SEC registrants Digest | Full Text

November 4, 2008

RMC No. 73-2008

Publishes the full text of the BIR Records Disposition Schedule Digest | Letter | Full Text Page 1-9 | Full Text Page 10-18

November 7, 2008

RMC No. 74-2008

Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled Guidelines and Procedures for the 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

November 7, 2008

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 directors fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposes | Full Text

December 3, 2008

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

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 Digest | Full Text

December 24, 2008


No. of Issuance


RMC No. 1-2007

Notifies the loss of original copy from one set of unused BIR Form No. 2320 Tax Credit Certificate with Serial No. 008350 Digest | Full Text

January 10, 2007

RMC No. 2-2007

Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP) Digest | Full Text

January 12, 2007

RMC No. 3-2007

Publishes the full text of Memorandum Order No. 233 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. 4-2007


January 17, 2007

RMC No. 5-2007

Circularizes the guidelines in the implementation of 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. 6-2007

Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007 Digest | Full Text

January 31, 2007

RMC No. 7-2007

Further extends the deadline for availment of the One-Time Administrative Abatement until March 30, 2007 Digest | Full Text

January 31, 2007

RMC No. 8-2007

Notifies the loss of 1 set and the duplicate and triplicate copies from another 1 set of unused BIR Form No. 0423 Apprehension Slip Digest | Full Text

February 2, 2007

RMC No. 9-2007

Circularizes the memorandum of the Commissioner of 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 -2007


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. 0423-Apprehension 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 PEZA-registered 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 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

April 16, 2007

RMC No. 28-2007

Publishes the full text of Joint Memorandum Circular 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 Governments Share in Premium Contribution for the Period July 1997 to December 1998 Digest | Full Text | Annex A

April 20, 2007

RMC No. 29-2007

Publishes the full text of Republic Act No. 9399 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

April 23, 2007

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. 24-2005 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 Agreement between the Tax Management Association of the Philippines and the Bureau of Internal Revenue executed on March 16, 2007 Digest | Full Text

May 17, 2007

RMC No. 35-2007

Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

May 18, 2007

RMC No. 36-2007

Circularizes the full text of Executive Order No. 619, an 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

May 30, 2007

RMC No. 37-2007

Clarifies and modifies the scope relative to the 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

May 30, 2007

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

June 1, 2007

RMC No. 39-2007

Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon Digest | Full Text | Annex A

June 13, 2007

RMC No. 40-2007

Prescribes the guidelines for the implementation of 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

June 14, 2007

RMC No. 41-2007


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

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. 10-2007, 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. Zuo 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 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

July 30, 2007

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 regarding Table Audit of Health Maintenance Organizations Digest | Full Text

December 4, 2007

RMC No. 82-2007

Circularizes the taxpayers responsibility for representations made in their behalf by their tax agents Digest | Full Text

December 5, 2007

RMC No. 83-2007

Circularizes the memorandum of the former Deputy Commissioner, Resource Management Group relative to the non-issuance of service record without National Office clearance and Ombudsman clearance Digest | Full Text

December 6, 2007

RMC No. 84-2007

Circularizes the full text of CSC Memorandum Circular No. 13, Series 2007 Digest | Full Text

December 11, 2007

RMC No. 85-2007

Notifies the loss of one (1) pad of an unused BIR Form No. AF51-Official Receipt Digest | Full Text

December 14, 2007

RMC No. 86-2007

Notifies the loss of triplicate copy from one (1) set of a used BIR Form No. 0422-Mission Order Digest | Full Text

December 14, 2007

RMC No. 87-2007

Notifies the loss of one set of an unused BIR Form No. 1954-Certificate Authorizing Registration Digest | Full Text

December 14, 2007

RMC No. 88-2007

Publishes the full text of EO No. 671 which designates entities that will certify and accredit charitable organizations as donee-institutions relative to the deductibility of contributions or gifts received by them Digest | Full Text

December 17, 2007

RMC No. 89-2007

Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon Digest | Full Text

December 18, 2007

RMC No. 90-2007

Amends the provisions of Question and Answer No. 28 of RMC No. 69-2007, which clarifies issues concerning the Tax Amnesty Program Digest | Full Text

December 18, 2007

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


No. of Issuance


RMC No. 1-2006

Notifies the loss of the original copy from one (1) set 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. 2-2006


January 12, 2006

RMC No. 3-2006

Circularizes the required file structure in the 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. 4-2006

Prescribes the use of new forms in connection with 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. 5-2006

Prescribes the use of the Government Money 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. 6-2006

Provides basic questions and answers to clarify 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. 7-2006

Publishes the full text of the memorandum issued by 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. 8-2006

Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% Digest | Full Text

February 1, 2006

RMC No. 9-2006

Clarifies the amount subject to VAT and Expanded 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


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, s-2005 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 computation of the 32% and 35% Income Tax rates for taxable year 2005 Digest | Full Text

February 21, 2006

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

February 22, 2006

RMC No. 18-2006

Notifies the damage of one (1) pad of unused BIR Form No. 2524 - Revenue Official Receipt Digest | Full Text

March 24, 2006

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

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 qu

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