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BUREAU OF INTERNAL RE

2006 REVENUE MEMORANDUM

2006 BUREAU OF INTERNAL REVENUE


REVENUE MEMORANDUM CIRCULARS
RMC NO.
RMC No. 1-2006

RMC No. 2-2006

RMC No. 3-2006

RMC No. 4-2006

RMC No. 5-2006

RMC No. 6-2006

RMC No. 7-2006

RMC No. 8-2006

RMC No. 9-2006

RMC No. 10-2006

RMC No. 11-2006

RMC No. 12-2006

RMC No. 13-2006

RMC No. 14-2006

RMC No. 15-2006

RMC No. 16-2006

RMC No. 17-2006

RMC No. 18-2006

RMC No. 19-2006

RMC No. 20-2006

RMC No. 21-2006

RMC No. 22-2006

RMC No. 23-2006

RMC No. 24-2006

RMC No. 25-2006

RMC No. 26-2006

RMC No. 27-2006

RMC No. 28-2006

RMC No. 29-2006

RMC No. 30-2006

RMC No. 31-2006

RMC No. 32-2006

RMC No. 33-2006

RMC No. 34 -2006

RMC No. 35 -2006

RMC No. 36-2006

RMC No. 37-2006

RMC No. 38-2006

RMC No. 39-2006


RMC No. 40-2006

RMC No. 41-2006

RMC No. 42-2006

RMC No. 43-2006

RMC No. 44-2006

RMC No. 45-2006

RMC No. 46-2006

RMC No. 47-2006

RMC No. 48-2006

RMC No. 49-2006

RMC No. 50-2006

RMC No. 51-2006

RMC No. 52-2006

RMC No. 53-2006

RMC No. 54-2006

RMC No. 55-2006

RMC No. 56-2006

RMC No. 57-2006

RMC No. 58 -2006

RMC No. 59-2006

RMC No. 60-2006

RMC No. 61-2006

RMC No. 62-2006

RMC No. 63-2006

RMC No. 64-2006

RMC No. 65-2006

RMC No. 66-2006

RMC No. 67-2006

RMC No. 68 -2006

RMC No. 69 -2006

RMC No. 70-2006

RMC No. 71-2006

RMC No. 72-2006

RMC No. 73-2006

RMC No. 74-2006

RMC No. 75-2006

RMC No. 76-2006

RMC No. 77-2006

UREAU OF INTERNAL REVENUE


UE MEMORANDUM CIRCULARS
SUBJECT MATTER
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

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of December 2005
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

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 subsubsuppliers involved/participating in the Subic-Clark-Tarlac Expressway Project
pursuant to Revenue Regulations No. 17-2005

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

Provides basic questions and answers to clarify Revenue Regulations No. 142005 relative to the treatment of input tax accumulated as of October 31, 2005

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 President

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

Suspends the implementation of certain provisions of Revenue Regulations No.


3-2006
Notifies the loss of one (1) pad of unused BIR Form No. AF51 - Accountable
Form 51
Circularizes the revised BIR Vision/Mission Statements, its Guiding Principles
and Values and BIR Strategy Map
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of January 2006
Notifies the loss of one (1) set of unused BIR Form No. 1965 - Letter of Authority
with Serial No. LOA200000046723

Publishes the full text of PHILHEALTH Circular No. 1, s-2005 entitled "New
Premium Contribution Schedule for the Employed Sector starting CY 2006"

Clarifies the effectivity date for the application and computation of the 32% and
35% Income Tax rates for taxable year 2005
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
Notifies the damage of one (1) pad of unused BIR Form No. 2524 - Revenue
Official Receipt
Suspends the implementation of Revenue Memorandum Order No. 30-2005 re:
issuance of TIN to SEC-registered taxpayers
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
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

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

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of March 2006
Publishes the full text of the letter from CSC Chairperson Karina ConstantinoDavid dated March 24, 2006 re: Public Service Delivery Audit (PASADA)

Notifies the loss of two (2) used and two (2) unused sets of BIR Form No. 1954
Certificate Authorizing Registration
Provides basic questions and answers to clarify certain provisions of Revenue
Regulations No. 3-2006, more particularly on the printing requirements of Section
23 thereof
Publishes the full text of Executive Order No. 525 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."

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

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of April 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

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

Directs the use of BIR Form 0535 - Taxpayer Information Sheet in the conduct of
Tax Compliance Verification Drive
Notifies the destruction of accountable forms during a fire in the office building of
RDO No. 104, Bayugan, Agusan del Sur
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of May 2006
Clarifies the proper VAT and EWT treatment of freight and other incidental
charges billed by freight forwarders
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

Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524Revenue Official Receipt with Serial No. ROR200600716576

Notifies the loss of 2 triplicate copies and 2 sets of cancelled BIR Form No. 1965
- Letter of Authority
Prescribes the use of various BIR Forms for No Audit Program
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.

Notifies the loss of one (1) set of unused BIR Form No. 1954-Certificate
Authorizing Registration with Serial No. CAR200500265354
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of June 2006

Notifies the loss of one (1) pad of unused BIR Form No. 0423-Apprehension Slip

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

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
Publishes the full text of Urban Development Coordinating Council Memorandum
Circular No. 03, Series of 2005
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of July 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
Declares BIR Form Nos. 2329 - Certificate of Exemption from Audit/Investigation
and 0425 - Notice of Disqualification under No Audit Program as Accountable
Forms
Notifies the loss of one (1) set of unused BIR Form No. 0422-Mission Order with
Serial No. MSO200100004301
Notifies the loss of the original copy of Tax Remittance Advice with Serial No.
736352

Notifies the loss of a previously cancelled BIR Form No. 1954 - Certificate
Authorizing Registration with Serial No. CAR200400049960
Enjoins revenuers to participate in the activities to celebrate the 17th National
Statistics Month in October 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

Announces the availability of the enhanced version of BIR Forms 2550M/2550Q


and 1702/1702Q in Electronic Filing and Payment System
Notifies the loss of one (1) set of unused BIR Form No. 2310-Tax Credit
Certificate with Serial No. TCC200200002712

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

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of August 2006
Extends the deadline for the availment of the No Audit Program until October 27,
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
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of September 2006
Clarifies the tax treatment of foreclosure sales initiated by the Department of
Agrarian Reform

Extends the deadline for the availment of the One-Time Administrative


Abatement Program under RR No. 15-2006 until December 22, 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)
Notifies the loss of original copy from 1 set of an unused BIR Form No. 2320-Tax
Credit Certificate (Revised April, 1988)

Provides basic question and answers to clarify Revenue Regulations No. 152006 relative to the implementation of the BIR's Abatement Program
Prescribes the guidelines and procedure in the pre-audit by the Regional Offices
of 2005 tax returns not selected for issuance of Letter of Authority/Audit
Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No.
18-2006
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of October 2006
Extends the deadline for the availment of Improved Voluntary Assessment
Program (IVAP) until December 29, 2006

Notifies the loss of 1 set of a previously cancelled BIR Form No. 1954-Certificate
Authorizing Registration with Serial No. CAR200500040463
Notifies the loss of a quadruplicate copy from 1 set of an unused BIR Form No.
2320-Tax Credit Certificate with Serial No. 004750
Notifies the loss of the original copy of an unused BIR Form No. 2320-Tax Credit
Certificate with Serial No. 011551

Suspends all audit and other field operations of the BIR effective December 18,
2006
Further extends the deadline for availment of the one-time administrative
abatement until January 31, 2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of November 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
Further extends until January 31, 2007 the deadline for the availment of the
Improved Voluntary Assessment Program

DATE OF ISSUE
January 10, 2006

January 12, 2006

January 18, 2006

January 19, 2006

January 20, 2006

January 24, 2006

January 31, 2006

February 1, 2006

February 2, 2006

February 7, 2006

February 14, 2006

February 16, 2006

February 16, 2006

February 20, 2006

February 21, 2006

February 21, 2006

February 22, 2006

March 24, 2006

April 5, 2006

April 5, 2006

April 6, 2006

April 6, 2006

April 12, 2006

April 17, 2006

April 19, 2006

April 28, 2006

May 5, 2006

May 11, 2006

May 15, 2006

May 22, 2006

May 30, 2006

June 6, 2006

June 9, 2006

June 20, 2006

June 30, 2006

July 3, 2006

July 3, 2006

July 5, 2006

July 10, 2006


July 13, 2006

July 13, 2006

July 18, 2006

July 19, 2006

July 21, 2006

July 21, 2006

July 31, 2006

August 7, 2006

August 14, 2006

August 15, 2006

August 16, 2006

August 22, 2006

August 25, 2006

September 1, 2006

September 4, 2006

September 5, 2006

September 18, 2006

September 21, 2006

September 27, 2006

October 2, 2006

October 9, 2006

October 20, 2006

October 20, 2006

October 27, 2006

October 31, 2006

October 31, 2006

November 3, 2006

November 3, 2006

November 17, 2006

November 17, 2006

November 20, 2006

November 20, 2006

November 20, 2006

December 13, 2006

December 22, 2006

December 28, 2006

December 28, 2006

December 29, 2006