BUREAU OF INTERNAL REVENUE

2015 REVENUE MEMORANDUM

CIRCULARS

2015 BUREAU OF INTERNAL REVENUE

REVENUE MEMORANDUM CIRCULARS
RR NO.

SUBJECT MATTER

RMC No. 1-2015

Circularizing Revised Form No.0217 ( Application for contractor's Final Payment

Released Certificate ) November 2014 ENCS

RMC No. 2-2015

Online Submission of Certain Annual Income Tax and Excise Tax

Returns

RMC No. 3-2015

CY 2015 Priority Programs

RMC No. 4-2015

Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled
"Rules on Accreditation with the Bureau of Customs for PEZA Locators"

RMC No. 5-2015

Publishes the full text of Presidential Administrative Order No. 45 entitled "Revoking
Letter of Instruction No. 1479, Series of 1985"

RMC No. 6-2015

Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of
Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities
of Independent Power Producers under Build-Operate-Transfer Contracts with
Government-Owned and/or -Controlled Corporations"

RMC No. 7-2015

Reiterates the tax treatment of interest income derived from Long-Term Deposits or
Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 772012 and 81-2012

RMC No. 8-2015

Notifies the loss of an original copy from 1 unused set of BIR Form No. 2313-P-Electronic
Certificate Authorizing Registration for transaction involving transfer of real properties

RMC No. 9-2015

Circularizes the enhanced BIR registration forms for the implementation of Taxpayer
Registration System under Electronic Tax Information System (eTIS-1)

RMC No. 10-2015

RMC No. 11-2015

Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700)
by employees belonging to employers identified as Large Taxpayers

Clarifies RR No. 6-2014 on tax practitioners/agents mandated to use the eBIRForms

RMC No. 12-2015

Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015
mandating the use of eBIRForms

RMC No. 13-2015

Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014,
entitled "Revised Form Nos. 1700, 1701 and 1702"

RMC No. 14-2015

RMC No. 15-2015

Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns
(BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS
version) for Taxable Year 2014 using the electronic platform of BIR
Defers the implementation of eFiling of identified Withholding Tax forms

RMC No. 16-2015

Prescribes the alternative modes of obtaining Offline eBIRForms Package and other
concerns

RMC No. 17-2015

Provides updates on the alternative modes of obtaining Offline eBIRForms Package

RMC No. 18-2015

Defers the implementation of eFiling of No Payment Income Tax Returns (ITRs) and
other concerns

RMC No. 19-2015

Provides clarifications/resolutions on issues and concerns relative to the implementation
of the electronic platform in filing tax returns under eFPS or eBIRForms for filing of
Income Tax Returns for Calendar Year 2014 due on or before April 15, 2015

RMC No. 20-2015

Provides alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with
payment using the electronic platforms of BIR

RMC No. 21-2015

Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and
2550Q using the electronic platforms of BIR

RMC No. 22-2015

Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the
electronic platforms of BIR

RMC No. 23-2015

Further clarifies problems, issues and concerns relative to the issuance of Withdrawal
Certificates under RMC No. 50-2014

RMC No. 24-2015

Clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the
submission of scanned copies of BIR Form Nos. 2307 and 2316

RMC No. 25-2015

Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of

advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and
refined sugar

RMC No. 26-2015

Provides alternative modes in the filing of several returns using the electronic platforms of
BIR and re-efiling of all other forms

RMC No. 27-2015

Notifies the loss of several accountable forms

RMC No. 28-2015

Publishes the full text of the Joint Memorandum Circular between the BIR and Land
Registration Authority

RMC No. 29-2015

Publishes the full text of the Memorandum of Agreement among the Department of
Finance, Department of Justice, BIR and the Land Registration Authority

RMC No. 30-2015

Implements strict non-issuance of Provisional Permit To Use cash register
machines/point-of-sale machines/receipting softwares to prospective/new users

RMC No. 31-2015

Announces the availability of eBIRForms Package Version 5.0

RMC No. 32-2015

Publishes the full text of the Memorandum of Understanding among the DOF, DTI, DILG,
QC-LGU, BIR, SEC, SSS, PhilHealth, Pag-IBIG Fund and NCC

RMC No. 33-2015

Publishes the Quality Management System Roadmap for the ISO 9001:2008 Certification
of Revenue District Offices

RMC No. 34-2015

RMC No. 35-2015

RMC No. 36-2015

Notifies the loss of several Accountable Form No. 51 - Official Receipt

Notifies the loss of 20 sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Prescribes the mandatory one-time submission of Inventory List of all Cash Register
Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar
machines

RMC No. 37-2015

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

RMC No. 38-2015

Publishes the full text of Circular Letter No. 2015-7 issued by the Secretary of the
Department of Budget and Management, entitled "Updated Guidelines for Issuance of
Multi-Year Obligational Authority"

RMC No. 39-2015

Circularizes the updated BIR Citizen's Charter as consolidated

RMC No. 40-2015

Clarifies the nature and extent of the agricultural cooperative being the producer of sugar
for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)
(c) of RR No. 8-2015

RMC No. 41-2015

Clarifies the documentary requirements for the registration of labor organization,

association or group of union or workers pursuant to Section III (C) of "Annex A" of RR
No. 7-2012

RMC No. 42-2015

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

RMC No. 43-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from closed
banks in payment of internal revenue taxes

RMC No. 44-2015

Announces the inclusion of Bank of Tokyo-Mitsubishi UFJ, Ltd. in the list of Authorized
Agent Banks

RMC No. 45-2015

Clarifies the withholding of VAT on government money payments for OECF-funded

projects under Exchange of Notes between the Republic of the Philippines and the
Government of Japan

RMC No. 46-2015

Notifies the loss of several accountable forms

RMC No. 47-2015

Publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB
VIII-18

RMC No. 48-2015

Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order
No. RXIII-13

RMC No. 49-2015

Publishes the Daily Minimum Wage Rates in Region IV-B pursuant to Wage Order No. IVB No. 7

RMC No. 50-2015

Publishes the Daily Minimum Wage Rates in Western Visayas pursuant to Wage Order
No. RB VI-22

RMC No. 51-2015

Publishes the Daily Minimum Wage Rates of Private Sector Workers in the Cordillera
Administrative Region pursuant to Wage Order No. RB-CAR-17

RMC No. 52-2015

Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to
Wage Order No. NCR-19

RMC No. 53-2015

Enjoins all government agencies to participate in the celebration of the 13th anniversary
of the Development Policy Research Month

RMC No. 54-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from Farmers
Rural Bank, Inc

RMC No. 55-2015

Encourages BIR offices to participate in the celebration of the 26th National Statistics
Month and the 2nd World Statistics Day

RMC No. 56-2015

Clarifies the provisions on the submission of Monthly Electronic Sales (eSales) Report via
the eSales Reporting System

RMC No. 57-2015

Provides additional guidelines on the submission of inventory list and other reporting
requirements

RMC No. 58-2015

Announces the availability of Electronic BIR Forms (eBIRForms) Package Version 5.1

RMC No. 59-2015

Announces the availability of Update of Exemption of Employees Data Entry Module in
the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and
Employees' Information) and 2305 Batch File Validation Module

RMC No. 60-2015

Notifies the loss of quadruplicate copy of BIR Form No. 2313 - Certificate Authorizing
Registration

RMC No. 61-2015

Extends the deadline for submission of Inventory List and other supporting requirements
under RMC No. 57-2015

RMC No. 62-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from XavierPunla Rural Bank, Inc.

RMC No. 63-2015

Informs taxpayers regarding the updated version of the eBIRForms Terms of Service
Agreement

RMC No. 64-2015

Informs taxpayers regarding the updated version of the eBIRForms Terms of Service
Agreement

RMC No. 65-2015

Reiterates the information that must be shown on receipts/invoices/other commercial
invoices generated from Cash Register Machines/Point-of-Sale machines/software

RMC No. 66-2015

RMC No. 67-2015

Circularizes the full text of the "Protocol Amending the Agreement between the
Government of the Republic of the Philippines and the Government of the French
Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with
Respect to Taxes on Income"
Allows taxpayers who are mandated to file their tax returns thru eFPS and eBIRForms in
areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes
manually

RMC No. 68-2015

Mandates the accreditation of all Cash Register Machines, Point-of-Sale machines and
other sales machines/receipting software at the BIR National Office

RMC No. 69-2015

Authorizes the use of Barangay Pitogo as official name of the seat of the Municipality of
President Carlos P. Garcia, Province of Bohol

RMC No. 70-2015

Reiterates the tax treatment of certain persons engaged in the business of land
transportation

RMC No. 71-2015

Allows taxpayers who are mandated to file their tax returns thru Electronic Filing and
Payment System and Electronic BIR Forms in areas affected by Typhoon Lando to
temporarily file their tax returns and pay their taxes manually

RMC No. 72-2015

Announces the entry into force, effectivity and applicability of the Philippines-Qatar
Double Taxation Agreement

RMC No. 73-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from Rural
Bank of Calasiao, Inc.

RMC No. 74-2015

Circularizes the price of sugar at millsite for week-ending November 22, 2015, as
provided by the Sugar Regulatory Administration

RMC No. 75-2015

Suspends all audit and other field operations of the BIR effective December 16, 2015

RMC No. 76-2015

Circularizes the price of sugar at millsite for week-ending December 6, 2015, as provided
by the Sugar Regulatory Administration

RMC No. 77-2015

Clarifies the procedures in the processing of Estate Tax returns for agricultural properties
covered by the Comprehensive Agrarian Reform Program

RMC No. 78-2015

Circularizes the price of sugar at millsite for week-ending December 13, 2015, as
provided by the Sugar Regulatory Administration

RMC No. 79-2015

Informs all internal revenue officials and employees of the new BIR Mission and Vision
Statements, and Core Values

DATE OF ISSUE
January 7, 2015

January 9, 2015

January 13, 2015

January 13, 2015

January 22, 2015

January 22, 2015

March 6, 2015

March 6, 2015

March 11, 2015

March 24, 2015

March 30, 2015

March 30, 2015

March 31, 2015

April 6, 2015

April 8, 2015

April 8, 2015

April 10, 2015

April 10, 2015

April 13, 2015

April 15, 2015

April 20, 2015

April 28, 2015

May 5, 2015

May 6, 2015

May 6, 2015

May 6, 2015

May 18, 2015

May 19, 2015

May 19, 2015

June 8, 2015

June 8, 2015
June 8, 2015

June 19, 2015

June 25, 2015

June 25, 2015

June 29, 2015

July 8, 2015

July 13, 2015

July 13, 2015

July 15, 2015

July 27, 2015

July 30, 2015

August 4, 2015

August 12, 2015

August 24, 2015

August 26, 2015

September 1, 2015

September 1, 2015

September 1, 2015

September 1, 2015

September 1, 2015

September 1, 2015

September 1, 2015

September 1, 2015

September 2, 2015

September 3, 2015

September 16, 2015

September 17, 2015

September 17, 2015

September 22, 2015

September 30, 2015

October 1, 2015

October 1, 2015

October 2, 2015

October 7, 2015

October 15, 2015

October 22, 2015

October 27, 2015

October 29, 2015

October 30, 2015

October 30, 2015

November 2, 2015

December 7, 2015

December 7, 2015

December 15, 2015

December 17, 2015

December 17, 2015

December 28, 2015

December 29, 2015