Revenue Memorandum Circulars PDF

2012 Revenue Memorandum Circulars
No. of Date of Issue

Subject Matter
Issuance
RMC No. 1- Reminds all Revenue District Officers on the January 3,
2012 submission of reports relative to the Authorized Agent 2012
Bank’s compliance in the collection of internal
revenue taxes
Digest | Full Text | Annex A
RMC No. 2- Reiterates the existing rules and policies on the January 3,
2012 acceptance of payments of internal revenue taxes by 2012
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
RMC No. 3- Clarifies the tax implications of General Professional January 12,
2012 Partnership 2012
Digest | Full Text
RMC No. 4- Notifies the loss of 1 set of unused BIR Form No. 2524 January 18,
2012 – Revenue Official Receipt 2012
Digest | Full Text
RMC No. 5- Notifies the loss of 20 unused pads of Accountable February 6,

2012 Form No. 51 - Official Receipt 2012
Digest | Full Text
RMC No. 6- Specifies that RMC No. 43-2011 refers to “Home February 16,
2012 Development Mutual Fund Law of 2009” 2012
Digest | Full Text
RMC No. 7- Circularizes relevant portion of BIR Ruling No. 023-10 February 24,
2012 concerning the Capital Gains Tax and Documentary 2012
Stamp Tax liability of a non-stock non-profit
organization on its disposition of real property
Digest | Full Text
RMC No. 8- Circularizes relevant excerpts from the En Banc February 29,
2012 Supreme Court Decision in GR No. 172087 concerning 2012
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
PAGCOR
Digest | Full Text
RMC No. 9- Circularizes the full text of COA’s reply on the query March 14,
2012 re: recording of forfeited real properties which were 2012
lumped and assigned a single valuation in the National
Government Books of the BIR
Digest | Full Text
RMC No. Prescribes the transition procedures for all eFPS filers March 19,
10-2012 in using the Enhanced Income Tax Returns 2012
Digest | Full Text
RMC No. Clarifies the tax consequences of Power Sector Assets March 22,
11-2012 and Liabilities Management Corporation (PSALM) 2012
transactions
Digest | Full Text
RMC No. Circularizes the full text of the CDA’s memorandum on March 27,
12-2012 the request for non-registration of cooperatives not 2012
specifically identified under RA No. 9520
Digest | Full Text
RMC No. Prescribes the BIR Priority Programs for CY 2012 March 28,
13-2012 Digest | Full Text | Annex A 2012
RMC No. Revokes memoranda of agreement entered into April 4, 2012

14-2012 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
RMC No. Prescribes the additional guidelines in the filing, April 4, 2012
15-2012 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

Subject Matter
Issuance
RMC No. 1- Notifies the loss of several accountable forms January 3,
2011 Digest | Full Text 2011
RMC No. 2- Notifies the loss of 2 sets of BIR Form No. 2524 – January 3,
2011 Revenue Official Receipt 2011
Digest | Full Text
RMC No. 3- Notifies the loss of several BIR Form No. 2524 – January 3,
Digest | Full Text
RMC No. 4- Prescribes the uniform implementation of procedures January 19,

2011 in rating “Punctuality and Attendance” under RMO 2011
No. 29-2004
Digest | Full Text
RMC No. 5- Prescribes the documents required to prove authority February 3,

2011 to transact with the Bureau of Internal Revenue 2011
regarding Tax Credit Certificate issuance, utilization,
revalidation and transfer
Digest | Full Text
RMC No. 6- Notifies the loss of several BIR Form No. 2524 - February 11,
Digest | Full Text
RMC No. 7- Notifies the loss of 5 sets of unused BIR Form No. February 11,
2011 0535 – Taxpayer Information Sheet 2011
Digest | Full Text
RMC No. 8- Notifies the loss of 1 set of unused BIR Form No. 2524- February 11,
Digest | Full Text
RMC No. 9- Notifies the loss of 1 set of used but unissued BIR February 16,
2011 Form No. 1954 – Certificate Authorizing Registration 2011
Digest | Full Text
RMC No. Notifies the loss of 1 set of used but unissued BIR February 24,
10-2011 Form No. 2313 – Certificate Authorizing Registration 2011
Digest | Full Text
RMC No. Publishes the matrix of latest wage orders issued by February 25,
11-2011 the Regional Tripartite Wages and Productivity Boards 2011
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 0421- March 2,
12-2011 Tax Verification Notice 2011
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 2524 March 8,
13-2011 – Revenue Official Receipt 2011
Digest | Full Text
RMC No. Notifies the loss of several BIR Form No. AF51 – March 8,
14-2011 Accountable Form 51 2011
Digest | Full Text
RMC No. Revokes BIR Ruling No. DA-563-2006 issued to March 16,
15-2011 Interadent Zahntechnik Phils., Incorporated pursuant 2011
to CTA E.B. Case No. 287
Digest | Full Text
RMC No. Notifies the loss of 3 sets of unused Accountable Form April 4, 2011
16-2011 51 - Official Receipt
Digest | Full Text
RMC No. Proposes the use of basic standard format in April 4, 2011
17-2011 complying with the requirements of RR No. 15-2010
on the additional notes to Financial Statements
relative to taxpayers' tax compliance
Digest | Full Text
RMC No. Clarifies the Income Tax exemption of interest income April 12, 2011
18-2011 earnings from long-term deposits or investment
certificates
Digest | Full Text
RMC No. Notifies the loss of one set of unused BIR Form No. April 25, 2011
19-2011 2524 – Revenue Official Receipt
Digest | Full Text
RMC No. Clarifies the Special Treatment of Fringe Benefits May 13, 2011
20-2011 under Section 2.33 of RR No. 3-98, as last amended by
RR No. 5-2011
Digest | Full Text
RMC No. Prescribes the proper use of BIR Library May 13, 2011
21-2011 Digest | Full Text
RMC No. Publishes the full text of Executive Order No. May 17, 2011
22-2011 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
RMC No. Publishes the full text of Wage Order No. NCR-16, June 8, 2011
23-2011 “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
RMC No. Further clarifies the issues/concerns in the June 17, 2011
24-2011 implementation of the Electronic Documentary Stamp
Tax (eDST) System
Digest | Full Text
RMC No. Circularizes the revocation of BIR Ruling DA (DT-065) June 17, 2011
25-2011 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
RMC No. Notifies the loss of 13 sets of unused BIR Form No. June 29, 2011
Digest | Full Text
RMC No. Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569- July 1, 2011
27-2011 04 and DA-087-06
Digest | Full Text
RMC No. Includes the United Coconut Planters Bank in the list July 11, 2011
28-2011 of Authorized Agent Banks who are authorized to
accept payment of internal revenue taxes from
taxpayers enrolled in the Bureau’s Electronic Filing
and Payment System and registered under the splitted
Revenue District Offices
Digest | Full Text
RMC No. Notifies the loss of 2 pads of unused BIR Form No. July 21, 2011
Digest | Full Text
RMC No. Notifies the loss of 4 sets of unused BIR Form No. July 21, 2011
30-2011 0423 - Apprehension Slip
Digest | Full Text
RMC No. Revokes BIR Ruling [DA-(VAT-057) 552-08] dated August 4,

31-2011 December 18, 2008 2011
Digest | Full Text
RMC No. Notifies the loss of 1 pad of unused BIR Form No. 2524 August 8,
32-2011 – Revenue Official Receipt 2011
Digest | Full Text
RMC No. Notifies the loss of one (1) original copy of Tax Credit August 12,
33-2011 Certificate issued to FF Cruz & Co., Inc. 2011
Digest | Full Text
RMC No. Circularizes relevant excerpts from the En Banc August 15,
34-2011 Supreme Court Decision in GR No. 193007, on the 2011
imposition of Value-Added Tax on Toll Fees
Digest | Full Text
RMC No. Clarifies issues concerning the imposition of August 17,
35-2011 Improperly Accumulated Earnings Tax pursuant to 2011
Section 29 of the Tax Code of 1997, in relation to RR
No. 2-2001
Digest | Full Text
RMC No. Clarifies BIR Rulings on Socialized Housing under August 31,
36-2011 Republic Act No. 7279 2011
Digest | Full Text
RMC No. Revokes BIR Ruling No. DA-583-04 and defines the August 31,
37-2011 term “Special Purpose Vehicle” 2011
Digest | Full Text
RMC No. Clarifies the application of Expanded Withholding Tax September 1,

38-2011 on the payments of PHIC to medical practitioners 2011
and/or hospitals pertaining to PHIC members’ benefits
Digest | Full Text
RMC No. Imposes Value-Added Tax on Tollway Operators September 5,

39-2011 Digest | Full Text | Annex A 2011
RMC No. Notifies the use of new Income Tax forms September 5,
40-2011 Digest | Full Text | BIR Form 1700 | BIR Form 1701 | 2011
BIR Form 1702
RMC No. Clarifies certain issues raised on the taxability of September

41-2011 locally-produced wines 20, 2011
Digest | Full Text
RMC No. Enjoins participation to the celebration of the 22nd September

42-2011 National Statistics Month in October 2011 21, 2011
Digest | Full Text | NSCB Memorandum Circular |
NSM Streamer
RMC No. Circularizes Section 19 of RA No. 9679 known as the September

43-2011 “Human Development Mutual Fund Law of 2009” 28, 2011
Digest | Full Text
RMC No. Publishes the full text of DBM Circular Letter No. September
44-2011 2011-6 entitled "Directing the Use of the Procurement 28, 2011
Service (PS) and the Philippine Government Electronic
Procurement System (PhilGEPS) in Procurement
Activities"
RMC No. Publishes the full text of memorandum issued by the September
45-2011 DBM Secretary entitled “Posting of Programs of Work 28, 2011
of Infrastructure Projects on Agency/Department
Official Website”
Digest | Full Text
RMC No. Clarifies the definition of “Financial Institutions” as October 3,
46-2011 used in RR No. 4-2011 on the “Proper Allocation of 2011
Costs and Expenses Amongst Income Earnings of
Banks and Other Financial Institutions for Income Tax
Reporting Purposes”
Digest | Full Text
RMC No. Clarifies the taxability of interest from savings and October 5,
47-2011 time deposits of cooperative’s members 2011
Digest | Full Text
RMC No. Circularizes relevant excerpts from the En Banc October 6,

48-2011 Supreme Court Decision in GR Nos. 163653 and 2011
167689 on the imposition of Documentary Stamp Tax
on inter-office memo covering advances granted by an
affiliated corporation
Digest | Full Text
RMC No. Further clarifies RMC No. 38-2011 on Expanded October 11,
49-2011 Withholding Tax obligation of Philippine Health 2011
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
RMC No. Notifies the loss of 2 sets of unused Accountable Form October 21,
50-2011 No. 51- Official Receipt 2011
Digest | Full Text
RMC No. Circularizes Section 7 of RA No. 9647 known as the November 3,

51-2011 “Philippine Normal University Modernization Act of 2011
2009”
Digest | Full Text
RMC No. Publishes the full text of the Memorandum of November 3,
52-2011 Agreement among the Tax Management Association 2011
of the Philippines, Inc., the Department of Education–
National Capital Region and the Bureau Internal
Revenue and the Mechanics of the Oratorical Contest
Digest | Full Text
RMC No. Sets the effectivity and application of revocation of November 4,
53-2011 BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and 2011
DA-087-06 under RMC No. 27-2011 and amends
certain phrases thereof
Digest | Full Text
RMC No. Circularizes the En Banc Resolution of the Supreme November 8,
54-2011 Court denying with finality the Motion for 2011
Reconsideration on G.R. No. 193007 upholding the
validity of imposition of VAT on Toll Fees
Digest | Full Text
RMC No. Clarifies the redemption period on foreclosed November
55-2011 property pursuant to RMC No. 58-2008 11, 2011
Digest | Full Text
RMC No. Notifies the loss of 1 set of used but unissued BIR November
56-2011 Form No. 2313 – Certificate Authorizing Registration 18, 2011
Digest | Full Text
RMC No. Further amends BIR Form Nos. 1700, 1701 and 1702 November
57-2011 Digest | Full Text | BIR Form 1700 | BIR Form 1701 | 25, 2011
BIR Form 1702
RMC No. Suspends all audit and other field operations of the December 16,
58-2011 BIR effective December 19, 2011 2011
Digest | Full Text
RMC No. Clarifies the crediting of tax collections thru Special December 19,
59-2011 Allotment Release Orders, Tax Subsidy Availment 2011
Certificates and Tax Subsidy Debit Memos
Digest | Full Text
RMC No. Reiterates the issuance of service record as a December 22,

60-2011 requirement for processing of retirement and terminal 2011
leave benefits
Digest | Full Text
RMC No. Notifies the loss of 13 sets of unused BIR Form No. December 29,
61-2011 1954 – Certificate Authorizing Registration 2011
Digest | Full Text

Subject Matter
Issuance
RMC No. 1- Defers the implementation of RR No. 7-2009 relative January 8,
2010 to the eDST System 2010
Digest | Full Text
RMC No. 2- Publishes the full text of Memorandum Circular No. 1, January 12,
2010 Series of 2006 of the Office of the Ombudsman 2010
Digest | Full Text
RMC No. 3- Publishes the full text of Proclamation No. 1841 January 12,
2010 entitled “Declaring the Regular Holidays, Special (Non- 2010
Working) Days, and Special Holiday (for All Schools)
for the Year 2010”
Digest | Full Text
RMC No. 4- Notifies the loss of 5 pads of unused Accountable January 15,
2010 Form No. 51-Official Receipt 2010
Digest | Full Text
RMC No. 5- Publishes the 2010 Calendar of Activities under the January 20,
2010 BIR People Wellness Program 2010
RMC No. 6- Publishes the full text of the Memorandum of January 21,
2010 Agreement between BIR and PNP 2010
Digest | Full Text
RMC No. 7- Publishes the full text of the Memorandum of January 21,
2010 Agreement between the BIR, LTO and Insurance 2010
Commission
Digest | Full Text
RMC No. 8- Circularizes the release of BIR Weekender Briefs and January 26,
2010 other publications of the BIR 2010
Digest | Full Text
RMC No. 9- Notifies the loss of one original copy of Tax Credit February 4,
2010 Certificate issued to Fil-Am Foods, Inc. (now Pilmico 2010
Animal Nutrition Corporation)
Digest | Full Text
RMC No. Prescribes the 2010 Strategy Map of the BIR February 4,
10-2010 Digest | Full Text 2010
RMC No. Circularizes the full text of COMELEC Resolution No. February 8,
11-2010 8737 2010
Digest | Full Text | COMELEC Resolution No. 8737
RMC No. Circularizes the full text of Joint Rules and Regulations February 12,
12-2010 Implementing Articles 60, 61 and 144 of Republic Act 2010
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
RMC No. Publishes the full text of Administrative Order No. 277 February 22,
13-2010 entitled “Creating an Independent Committee to 2010
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
RMC No. Circularizes the full text of Joint Circular No. 2009-1A February 23,
14-2010 of the Department of Budget and Management, 2010
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
RMC No. Publishing the Full Text of Memorandum Circular No. February 25,
15-2010 30, Series of 2009 of the Civil Service Commission 2010
Digest | Full Text
RMC No. Requires taxpayers to disclose their election to use March 1,
16-2010 the Optional Standard Deduction for taxable year 2010
2009.
Digest | Full Text
RMC No. Publishing the full text of Administrative Order No. March 4,
17-2010 277-A entitled “Amending Section 2 of Administrative 2010
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
RMC No. Clarifies the coverage and taxability of amusement March 8,
18-2010 places under Section 125(b) of the National Internal 2010
Revenue Code of 1997, as amended
Digest | Full Text
RMC No. Directs all concerned BIR offices to continue tax March 8,
19-2010 investigation of Cooperatives 2010
Digest | Full Text
RMC No. Circularizes the revocation of BIR Ruling No. DA-245- March 9,
20-2010 2005 relative to the joint venture transactions 2010
between Meridien East Realty and Development
Corporation and Century Properties, Inc.
Digest | Full Text
RMC No. Reiterates the applicable penalties for employers who March 9,
21-2010 fail to withhold, remit, do the year-end adjustment 2010
and refund employees of the excess withholding taxes
on compensation
Digest | Full Text
RMC No. Publishes the full text of Republic Act No. 10001 March 9,
22-2010 entitled “An Act Reducing the Taxes on Life Insurance 2010
Policies, Amending for this Purpose Sections 123 and
183 of the National Internal Revenue Code of 1997, as
Amended”
Digest | Full Text
23-2010 entitled “An Act Providing a Mechanism for Free Legal 2010
Assistance and for Other Purposes”
Digest | Full Text
RMC No. Further defers the implementation of Revenue March 16,
24-2010 Regulations No. 7-2009 relative to the Electronic 2010
Documentary Stamp Tax (eDST) System
Digest | Full Text
RMC No. Publishes the full text of the Memorandum of March 17,
25-2010 Agreement between the Bureau of Internal Revenue 2010
and the Office of the Solicitor General
Digest | Full Text
26-2010 Agreement between the BIR and the National Bureau 2010
of Investigation and Criminal Investigation and
Detection Group
Digest | Full Text
RMC No. Circularizes the full text of Department Order No. 6- March 22,
27-2010 2010 entitled “Amending Further Ministry Order Nos. 2010
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
RMC No. Circularizes the full text of Republic Act No. 10026 March 23,
28-2010 entitled “An Act Granting Income Tax Exemption to 2010
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
29-2010 entitled “An Act to Allow the Exchange of Information 2010
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
RMC No. Clarifies Revenue Memorandum Circular No. 72-2009, March 26,
30-2010 which reiterated the imposition of the Value-Added 2010
Tax on Tollway Operators
Digest | Full Text
RMC No. Prescribes the use of the new Documentary Stamp Tax March 30,
31-2010 to be affixed to taxable documents of taxpayers 2010
mandated to use the Electronic Documentary Stamp
Tax System
Digest | Full Text
RMC No. Prescribes the policies relative to the acceptance of April 12, 2010
32-2010 "Out-of-District" Income Tax Returns
Digest | Full Text
RMC No. Prescribes the policies in securing certified true copies April 21, 2010
33-2010 of Income Tax Returns and Audited Financial
Statements
Digest | Full Text
RMC No. Publishes the full text of the Memorandum of April 22, 2010
34-2010 Agreement between the BIR and Creba Land Services
and Title Warranty Corporation
Digest | Full Text
35-2010 Agreement between the BIR and Philippine-Chinese
Charitable Association, Inc. (owner and operator of
the Chinese General Hospital and Medical Center)
Digest | Full Text
36-2010 Agreement between the BIR and Securities and
Exchange Commission
Digest | Full Text
RMC No. Publishes the full text of the Memorandum of May 6, 2010
37-2010 Agreement among the BIR, IBP, PICPA and PCCI
relative to the "Handang Maglingkod" Project
Digest | Full Text
RMC No. Notifies the loss of several accountable forms May 11, 2010
38-2010 Digest | Full Text
RMC No. Directs the Revenue District Offices to verify the VAT May 21, 2010
39-2010 Compliance of Health Maintenance Organizations
Digest | Full Text
RMC No. Prescribes the guidelines in registration, update and May 26, 2010
40-2010 tagging of Registration Information of political parties,
candidates & campaign contributors relative to
Project “Iboto Mo”
Digest | Full Text
41-2010 Agreement among the BIR, Civil Service Commission
and National Computer Center re: Call Center ng
Bayan Project
Digest | Full Text
RMC No. Notifies the loss of 2 sets of unused BIR Form No. May 27, 2010
Digest | Full Text
RMC No. Circularizes the full text of the Memorandum of May 31, 2010
43-2010 Agreement between the BIR and the Office of the
Ombudsman
Digest | Full Text
RMC No. Publishes the full text of the Memorandum of June 2, 2010
44-2010 Agreement between the BIR and Lyceum of the
Philippines University
Digest | Full Text
RMC No. Circularizes Section 4 and 5 of Republic Act No. June 2, 2010
45-2010 9994, relative to the grant of additional benefits and
privileges to Senior Citizens, further amending
Republic Act No. 7432, as amended
Digest | Full Text
RMC No. Circularizes Sec. 35 of Republic Act No. 10066 entitled June 2, 2010
46-2010 “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
RMC No. Circularizes Section 14 of Republic Act No. 10028, An June 2, 2010
47-2010 Act Expanding the Promotion of Breastfeeding,
Amending for the Purpose Republic Act No. 7600,
otherwise known as “An Act Providing Incentives to All
Government and Private Health Institutions with
Rooming-In and Breastfeeding Practices, and for Other
Purposes”
Digest | Full Text
RMC No. Publishes the full text of Department of Justice June 7, 2010
48-2010 decision on the case of Philippine National Oil
Corporation vs. BIR dated April 16, 2010
Digest | Full Text
RMC No. Further amends certain portions of RMC No. 30-2008, June 7, 2010
49-2010 as amended by RMC No. 59-2008 relative to the
taxability of insurance companies for Minimum
Corporate Income Tax, Business Tax and Documentary
Stamp Tax purposes
Digest | Full Text
RMC No. Publishes the full text of Memorandum Order No. 314 June 7, 2010
50-2010 regarding the Approved 2010 Investment Priorities
Plan
Digest | Full Text
RMC No. Provides basic questions and answers to clarify the June 15, 2010
51-2010 issues in the implementation of the Electronic
Documentary Stamps Tax System
Digest | Full Text
RMC No. Publishes the full text of Joint Order No. 1-2010 dated June 22, 2010
52-2010 April 5, 2010 by the Secretary of the Department of
Finance and Commissioners of Bureau of Customs and
BIR, respectively, entitled Valuation of Motor Vehicles
| Full Text | Annex A
RMC No. Circularizes the revocation of BIR Ruling No. DA (C- June 28, 2010
54-2010 322) 789-2009 relative to the issues on residential
condominium project known as “The Ritzville
Residence” of Ernesto Chuakaw, et al.
| Full Text
RMC No. Circularizes the revocation of BIR Rulings issued to June 28, 2010
55-2010 G&W Architects, Engineers and Projects Development
Consultants relative to its “Build-To-Own”
transactions
| Full Text
RMC No. Disseminates the most recent policies on the audit of June 29, 2010
56-2010 all internal revenue tax liabilities for the year 2009
| Full Text
No. of Subject Matter Date of Issue

Issuance
RMC No. 1- Publishes the full text of Circular Letter No. 2008-9 January 16,
2009 entitled “Guidelines Implementing Administrative 2009
Order No. 228 and the President’s Directive dated
May 31, 2008”
Digest | Full Text | Annex A | Annex B
RMC No. 2- Circularizes the revocation of BIR Ruling No. DA (VAT- January 20,
2009 054) 529-2008 issued to MEDICARD Philippines Inc. 2009
Digest | Full Text
RMC No. 3- Circularizes the list of Tax Credit Certificates and January 23,
2009 Disbursement Vouchers for tax refunds issued for the 2009
month of December 2008
RMC No. 4- Extends the deadline for submission of the Annual January 26,
2009 Information Return of Income Taxes Withheld on 2009
Compensation and Final Withholding Taxes (BIR form
No. 1604-CF) until February 27, 2009
Digest | Full Text
RMC No. 5- Circularizes the file formats to be used in the January 27,
2009 submission in electronic form of Alphabetical List of 2009
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
RMC No. 6- Circularizes the revocation of BIR Rulings similar to BIR January 28,
2009 Ruling No. DA (VAT-054) 529-2008 and clarifies the 2009
VATability of HMOs
Digest | Full Text
RMC No. 7- Notifies the loss of quadruplicate copy from one (1) February 12,
2009 set of unissued/filled-up BIR Form No. 2524 – Revenue 2009
Official Receipt
Digest | Full Text
RMC No. 8- Notifies the loss of original copies from two (2) February 17,
2009 unused BIR Form No. 2524 - Revenue Official Receipt 2009
Digest | Full Text
RMC No. 9- Circularizes the full text of Department Order No. 4-09 February 20,
2009 entitled "Lifting of the Suspension of Effectivity of 2009
Department Order Nos. 35-05 and 36-05".
Digest | Full Text
RMC No. Extends the deadline for submission of the Annual February 26,
10-2009 Information Return of Income Taxes Withheld on 2009
Compensation and Final Withholding Taxes (BIR Form
No. 1604-CF) and Annual Information Return of
Creditable Income Taxes Withheld (Expanded)/Income
Payments Exempt from Withholding Taxes (BIR Form
No. 1604-E)
Digest | Full Text
RMC No. Publishes the full text of Administrative Order No. March 2,
11-2009 241-A, entitled “Amending Administrative Order No. 2009
241, Series of 2008”
Digest | Full Text
RMC No. Publishes the full text of Administrative Order No. March 2,
12-2009 240, entitled "Ordering Budget Maximizers Without 2009
Revamping Expenditure Parameters"
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and March 3,
13-2009 Disbursement Vouchers for tax refunds issued for the 2009
month of January 2009
RMC No. Circularizes the effectivity and applicability of the March 11,
14-2009 Philippine Tax Treaty with the United Arab Emirates 2009
and the Protocol Amending the Philippines-Japan Tax
Treaty
Digest | Full Text
RMC No. Circularizes Department Order (DO) No. 11-09, issued March 12,
15-2009 by the Secretary of Finance, which revokes DO No. 6- 2009
99
Digest | Full Text
RMC No. Clarifies the instruments embraced by the term March 17,
16-2009 "Deposit Substitutes" under Revenue Regulations No. 2009
8-2008
Digest | Full Text
RMC No. Notifies the loss of one set of used but unissued BIR March 31,
17-2009 Form No. 1965 – Letter of Authority with Serial No. 2009
LOA200800014131
Digest | Full Text
RMC No. Clarifies the prescribed date of collection of all April 7-2009
18-2009 accepted tax returns and payments
Digest | Full Text
RMC No. Prescribes the transition procedures relative to the April 13, 2009
19-2009 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
RMC No. Circularizes the list of taxpayers who have ceased April 14, 2009
20-2009 business operations
Digest | Full Text
RMC No. Prescribes the procedures for all eFPS filers in filing April 22, 2009
21-2009 tax returns affected by revenue issuances in the
enhanced eFPS
Digest | Full Text
RMC No. Clarifies the allowable claims for personal and May 5, 2009
22-2009 additional exemptions and optional standard
deduction pursuant to RR Nos. 10-2008 and 16-2008,
respectively
Digest | Full Text
RMC No. Reiterates the policies and procedures relative to May 8, 2009
23-2009 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
RMC No. Circularizes the relevant excerpts from the Supreme May 8, 2009
24-2009 Court Decision in GR No. 171138 on the issue of the
imposition of Documentary Stamp Tax on pawn
tickets
Digest | Full Text
RMC No. Circularizes the transition procedures for all eFPS filers May 11, 2009
25-2009 in filing tax returns affected by RA No. 9504 and RR
No. 7-2008
Digest | Full Text
RMC No. Revokes/cancels BIR Ruling No. RR7-003-876 May 11, 2009
26-2009 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
RMC No. Circularizes the list of Tax Credit Certificates and May 14, 2009
27-2009 Disbursement Vouchers for tax refunds issued for the
month of April 2009
RMC No. Circularizes the full text of the BIR-TMAP May 15, 2009
28-2009 Memorandum of Agreement and the guidelines and
mechanics for the conduct of the “2009 Search for
Exemplary Revenue Employees from Luzon”
Digest | Full Text
RMC No. Clarifies certain issues relative to the processing of June 3, 2009
29-2009 claims for tax credit/refund
Digest | Full Text
RMC No. Circularizes the relevant portions of HUDCC June 3, 2009

30-2009 Resolution No. 1, Series of 2008, approving the
adjustment of the price ceiling for socialized housing
Digest | Full Text
RMC No. Circularizes the memorandum of the Commissioner June 16, 2009
31-2009 disallowing BSP claimed interest expense for taxable
year 2005
Digest | Full Text
RMC No. Notifies the loss of one set of unused BIR Form No. June 23, 2009
32-2009 0421 – Tax Verification Notice
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and June 24, 2009
month of May 2009
RMC No. Publishes the full text of National Budget Circular No. June 29, 2009
34-2009 2005-520 entitled “Revised Rates of Representation
and Transportation Allowances”
Digest | Full Text
RMC No. Publishes the full text of National Budget Circular No. June 29, 2009
35-2009 519 entitled “Guidelines on the Release of Funds for
FY 2009”
RMC No. Publishes the full text of Executive Order No. 800 July 8, 2009
36-2009 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
RMC No. Notifies the loss of one original copy of Tax Credit July 15, 2009
37-2009 Certificate issued to Rio Tuba Nickel Mining
Corporation
Digest | Full Text
RMC No. Notifies the disposal of 74 sets of old blank Tax Credit July 20, 2009
38-2009 Certificate (BIR Form No. 2320)
Digest | Full Text
RMC No. Notifies the loss of four original copies of Tax Credit July 23, 2009
39-2009 Certificates issued to HJR International Corporation
Digest | Full Text
RMC No. Notifies the loss of 35 unused sets and 3 used/issued July 24, 2009
40-2009 triplicate sopies of BIR Form No. 0535-Taxpayer
Information Sheet
Digest | Full Text
RMC No. Clarifies the meaning of the term “Managerial and July 24, 2009
41-2009 Technical Positions” under Section 25(C) of the Tax
Code of 1997, as amended
Digest | Full Text
RMC No. Publishes the full text of the DOF-DBM-DILG-DENR July 29, 2009
42-2009 Joint Circular No. 2009-1 on the updated guidelines
and procedures on the release of the share of Local
Government Units from the collections derived by the
national government from mining taxes
Digest | Full Text
RMC No. Notifies the loss of one pad of unused BIR Form No. August 7,
43-2009 2524 – Revenue Official Receipt 2009
Digest | Full Text
RMC No. Notifies the loss of one pad of unused BIR Form No. August 7,
44-2009 0423 – Apprehension Slip 2009
Digest | Full Text
RMC No. Circularizes the implementation of the eRegistration August 18,

45-2009 System (Enhanced eTIN) 2009
Digest | Full Text | Letter of Intent | BIR Form 0044
RMC No. Notifies the loss of three sets of unused BIR Form No. August 20,
Digest | Full Text
RMC No. Publishes the full text of Circular No. 2009-002 issued August 20,
47-2009 by the Commission on Audit entitled "Reinstituting 2009
Selective Pre-Audit on Government Transactions"
Digest | Full Text
RMC No. Publishes the full text of Circular No. 2009-004 issued August 25,
48-2009 by the Commission on Audit entitled "Deferment of 2009
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
RMC No. Publishes the full text of letter from the Land Bank of September
49-2009 the Philippines regarding the features and charges in 16, 2009
deposit accounts which will be implemented effective
October 1, 2009
Digest | Full Text
RMC No. Reiterates the implementation of RMC No. 19-2009 September
50-2009 re: Transition Procedures Relative to the Issuance and 16, 2009
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
RMC No. Clarifies the Requirement for the Submission of September
51-2009 Summary Lists of Sales (SLS)/Summary Lists of 16, 2009
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
RMC No. Encourages participation to the celebration of the September
52-2009 20th National Statistics Month in October 2009 22, 2009
Digest | Full Text
RMC No. Circularizes the full text of DTI's Department October 1,

53-2009 Administrative Order No. 11, Series of 2008, further 2009
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
RMC No. Notifies the loss of one pad of unused Accountable October 1,
54-2009 Form No. 51 - Official Receipt with Serial Nos. 2009
ACF200700593951 to ACF200700594000
Digest | Full Text
RMC No. Notifies the loss of original copy from one set of October 1,
55-2009 unused BIR Form No. 2524 - Revenue Official Receipt 2009
with Serial No. ROR200900389129
Digest | Full Text
RMC No. Prescribes the use of the updated Government Money October 5,
56-2009 Payment Chart 2009
RMC No. Publishes the full text of the memorandum of Finance October 6,
57-2009 Secretary Margarito B. Teves directing BIR to stop 2009
issuing tax assessments for taxable year 2009 against
cooperatives registered with the Cooperative
Development Authority based on the old Cooperative
Law
Digest | Full Text
RMC No. Notifies the loss of triplicate copies from 10 October 20,
58-2009 used/issued BIR Form No. 0535 – Taxpayer 2009
Information Sheet
Digest | Full Text
RMC No. Notifies the loss of 4 original copies of Tax Credit October 23,
59-2009 Certificates issued to Butuan HJR International 2009
Corporation
Digest | Full Text
RMC No. Notifies the loss of 4 original copies of Tax Credit October 23,
60-2009 Certificates issued to Bulacan HJR International 2009
Corporation
Digest | Full Text
RMC No. Notifies the loss of duplicate to quintuplicate copies October 26,
61-2009 from 1 unused set of BIR Form No. 2524 – Revenue 2009
Official Receipt
Digest | Full Text
RMC No. Notifies the loss of five sets of unused BIR Form No. October 27,
62-2009 1954-Certificate Authorizing Registration 2009
Digest | Full Text
RMC No. Provides questions and answers on Creditable November

63-2009 Withholding Tax on campaign expenditures prescribed 12, 2009
in Revenue Regulations No. 8-2009
Digest | Full Text
RMC No. Publishes the letter of the Commissioner of Internal November

64-2009 Revenue revoking the tax exemption status of Davao 25, 2009
Contractors Development Cooperative (DACODECO)
Digest | Full Text
RMC No. Publishes the full text of Memorandum of Agreement November

65-2009 between the Land Transportation Office and the 25, 2009
Bureau of Internal Revenue
Digest | Full Text
RMC No. Circularizes the full implementation of the December 7,

66-2009 eRegistration System 2009
Digest | Full Text
RMC No. Notifies the loss of one pad of unused BIR Form No. December 8,
67-2009 2524 – Revenue Official Receipt with Serial Nos. 2009
ROR200901457051 to ROR200901457100
Digest | Full Text
RMC No. Notifies the loss of one set of used but unissued BIR December 8,
68-2009 Form No. 2524 – Revenue Official Receipt with Serial 2009
No. ROR200900531554
Digest | Full Text
RMC No. Circularizes the mandatory enrollment to and December 14,

69-2009 availment of the eFPS facility for selected taxpayers 2009
Digest | Full Text
RMC No. Notifies the loss of one original copy of Tax Credit December 14,
70-2009 Certificate issued to Diretso Design Furnitures, Inc. 2009
Digest | Full Text
RMC No. Publishes the full text of the Memorandum of December 17,
71-2009 Agreement between the Bureau of Internal Revenue 2009
(BIR), Bureau of Local Government Finance (BLGF)and
Philippine Association of Local Treasurers and
Assessors, Inc. (PHALTRA)
Digest | Full Text
RMC No. Reiterates RMC No. 52-2005 imposing VAT on the December 21,
72-2009 Tollway Operators 2009
Digest | Full Text

Subject Matter
Issuance
RMC No. 1- Circularizes the full text of unnumbered memorandum January 2,
2008 regarding “Request to Allow Revenue Collection 2008
Officers to Receive Tax Payments, in Cash or in Checks
over the P 10,000.00 Threshold”
Digest | Full Text
RMC No. 2- Circularizes the formats and contents of the January 4,
2008 Application for Abatement Program and the 2008
Termination Letter under Revenue Regulations No. 15-
2007
RMC No. 3- Circularizes the transition procedures for all eFPS filers January 7,
2008 in using the enhanced BIR Form No. 1702Q – Quarterly 2008
Income Tax Return for corporations and partnerships
(October 2007 [ENCS])
RMC No. 4- Notifies the destruction of various accountable forms January 7,
2008 during a fire 2008
Digest | Full Text
RMC No. 5- Circularizes the full text of unnumbered memorandum January 7,

2008 regarding the shortage of loose documentary stamps 2008
Digest | Full Text
RMC No. 6- Circularizes the full text of EO No. 637, which provides January 10,
2008 the basis for the computation of the incentive benefits 2008
of personnel who may be affected by the
implementation of the Rationalization Program under
EO No. 366
Digest | Full Text
RMC No. 8- Publishes the full text of Memorandum Circular No. 13, January 10,
2008 entitled Amendment to Section 63, Rule XVI of the 2008
Omnibus Rules on Leave
Digest | Full Text
RMC No. 9- Publishes the full text of Circular Letter No. 2007-10 January 10,
2008 entitled “Guidelines on the Transfer of Funds to Pay 2008
the compensation of Affected Personnel Who Opted to
be Placed to Other Government Agencies Pursuant to
the Rationalization Program
Digest | Full Text
RMC No. Publishes the full text of EO No. 645, which amends January 10,
10-2008 Section 4 of EO No. 423 prescribing the rules and 2008
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
RMC No. Notifies the loss of two (2) original copies of Tax Credit January 14,
11-2008 Certificates issued to Benguet Center Bank, Inc. 2008
Digest | Full Text
RMC No. Reiterates the requirement for the submission of TIN January 18,
12-2008 and other BIR-prescribed returns/documents as 2008
conditions for the issuance/renewal of Mayor’s
Permit/License/Privilege Tax Receipt by the concerned
Local Government Unit
Digest | Full Text
RMC No. Re-circularizes the full text of EO No. 53 mandating all January 29,
13-2008 government agencies concerned to provide the BIR 2008
with the necessary information to help increase tax
collections
Digest | Full Text
RMC No. Clarifies the validity of the Certificates of Accreditation January 29,
14-2008 issued by the PCNC to charitable institutions prior to 2008
the effectivity date of EO No. 671
Digest | Full Text
RMC No. Circularizes the procedures and guidelines in the February 1,

15-2008 election of rank and file representatives for the 2008
National Selection Board
RMC No. Circularizes the list of Tax Credit Certificates and February 12,
RMC No. Provides the list of municipalities and its class for February 20,
17-2008 uniform application of compromise penalties for 2008
criminal violations of the Tax Code
RMC No. Publishes the full text of Administrative Order No. 189 February 21,
18-2008 entitled “Affirming the Policy of Consultation, Equity 2008
and Gradualism in Imposing/Increasing Charges and for
Other Purposes”
Digest | Full Text
RMC No. Circularizes the full text of “A Basic Guide on the Tax February 26,
19-2008 Amnesty Act of 2007” for taxpayers who wish to avail 2008
of the Tax Amnesty pursuant to R.A. No. 9480
Digest | Full Text
RMC No. Publishes the full text of Executive order No. 660 March 10,
20-2008 rationalizing the tax privilege covering importations by 2008
registered enterprises within the Subic Special
Economic Zone
Digest | Full Text
RMC No. Clarifies issues on the persons liable to the tax imposed March 12,
21-2008 under Section 127 of the Tax Code and the crediting of 2008
tax collection to the appropriate office of the BIR
Digest | Full Text
month of February 2008
RMC No. Publishes the full text of RA No. 9490 entitled “An Act March 13,
23-2008 Establishing the Aurora Special Economic Zone in the 2008
Province of Aurora, Creating for the Purpose the
Aurora Special Economic Zone Authority, Appropriating
Funds Therefore and for Other Purposes”
Digest | Full Text
RMC No. Clarifies the scope of the term direct costs and March 17,
24-2008 expenses that should comprise the "cost of services" 2008
for purposes of computing the gross income subject to
the 2% Minimum Corporate Income Tax
Digest | Full Text
RMC No. Reiterates the mode of payment and remittance of March 18,
25-2008 Documentary Stamp Tax on certificates issued by 2008
educational institutions
Digest | Full Text
RMC No. Provides interim guidelines for transfer pricing March 27,
RMC No. Circularizes the full text of EO No. 659, entitled March 31,
27-2008 “Improving the Negotiability and Acceptability of 2008
Agrarian Reform Bonds”
Digest | Full Text
RMC No. Circularizes the interim procedure in the handling of April 1, 2008
28-2008 Tax Subsidy Availment Certificate and Tax Subsidy
Debit Memo used in the payment of internal revenue
taxes through the eFPS
Digest | Full Text
RMC No. Publishes the full text of Department Order No. 11- April 3, 2008
29-2008 2008 which clarifies the last day for availing of the
benefits under the Tax Amnesty Act of 2007
Digest | Full Text
RMC No. Clarifies the taxability of Insurance Companies for April 8, 2008
30-2008 Minimum Corporate Income Tax, Business Tax, and
Documentary Stamp Tax purposes
Digest | Full Text

RMC No. Provides basic questions and answers to clarify issues April 11, 2008
31-2008 concerning common carriers by sea and their agents
relative to the transport of passengers, goods or
cargoes
Digest | Full Text
RMC No. Gives permission and extends the deadline for the April 15, 2008
32-2008 manual filing of tax returns of taxpayers enrolled in the
eFPS due to technical problems encountered in the
eFPS environment
Digest | Full Text
RMC No. Prescribes the electronic filing returns after manual April 17, 2008
33-2008 payment of the tax during officially announced system
limited availability
Digest | Full Text
RMC No. Clarifies the tax treatment of director's fees for Income April 18, 2008
34-2008 Tax and business tax purposes
Digest | Full Text
RMC No. Notifies the loss of two (2) sets of unused BIR Form No. April 21, 2008
35-2008 1919 – Office Audit-Letter of Authority
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and April 23, 2008
month of March 2008
Digest | Full Text
RMC No. Circularizes CSC Memorandum Circular No. 6, Series of April 29, 2008
37-2008 2008 regarding deferment of the use of the revised
form of Statement of Assets, Liabilities and Networth
Digest | Full Text
RMC No. Requires the continuous observance of the existing May 13, 2008
38-2008 responsibilities by large taxpayers transferred from the
supervision of Large Taxpayers Service to the Regional
Offices
Digest | Full Text
month of April 2008
RMC No. Notifies the loss of one (1) set of unused BIR Form No. May 23, 2008
40-2008 0423 –Apprehension Slip
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. May 23, 2008
41-2008 0421 –Tax Verification Notice
Digest | Full Text
RMC No. Authorizes the manual filing of tax returns of taxpayers May 26, 2008
42-2008 enrolled in Electronic Filing and Payment System (eFPS)
due to technical problems encountered in the eFPS
environment
Digest | Full Text
RMC No. Authorizes the manual filing of tax returns of taxpayers May 27, 2008
43-2008 enrolled in Electronic Filing and Payment System (eFPS)
due to technical problems encountered in the eFPS
environment
Digest | Full Text
RMC No. Circularizes the full text of Department Order No. 9-08 June 5, 2008
44-2008 entitled “Implementing Rules and Regulations on the
Accessibility of Information on Taxpayers Between the
Bureau of Internal Revenue and the Local Government
Units for Tax Collection Purposes Pursuant to Executive
Order No. 646”
month of May 2008
RMC No. Provides basic questions and answers to clarify issues June 20, 2008
46-2008 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
RMC No. Prescribes the procedures in handling taxpayers’ June 20, 2008
47-2008 request for transfer of registration
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and July 24, 2008
month of June 2008
RMC No. Clarifies the composition of the National Evaluation July 25, 2008
49-2008 Board as contemplated in Section 204 of the Tax Code
of 1997
Digest | Full Text
RMC No. Notifies the loss of triplicate copy from one set of July 30, 2008
50-2008 unused BIR Form No. 2320 – Tax Credit Certificate with
Serial No. 012832
Digest | Full Text
RMC No. Circularizes Memorandum Circular No. 03, s. 2001 July 30, 2008
51-2008 issued by the Civil Service Commission entitled
“Revised Policies on Merit Promotion Plan”
Digest | Full Text
RMC No. Circularizes Memorandum Circular No. 04, s. 2005 July 30, 2008
52-2008 entitled “Amendment to Policy No. 12 of CSC MC No. 3,
s. 2001 and Clarification of the Functions and
Responsibilities of the Personnel Selection Board”
Digest | Full Text
RMC No. Notifies the loss of one (1) pad of unused Accountable August 8,
53-2008 Form No. 51 (AF51) 2008
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and August 11,
month of July 2008
RMC No. Provides the deadline of corporate taxpayers for the August 15,
55-2008 filing of 2nd Quarter Income Tax return and clarifies 2008
the procedure in the filing of tax returns, among others
Digest | Full Text
RMC No. Clarifies the procedure on the handling of taxpayer’s August 20,
56-2008 application for cancellation of business registration and 2008
issues warning on the use of Official Receipts/Sales
Invoices of dissolved businesses for purposes of
claiming input taxes
Digest | Full Text
RMC No. Notifies the loss of two (2) sets of unused BIR Form No. August 21,
57-2008 2524 – Revenue Official Receipt 2008
Digest | Full Text
RMC No. Clarifies the time within which to reckon the August 27,
58-2008 redemption period on foreclosed asset and the period 2008
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
RMC No. Amends certain portions of RMC No. 30-2008 on the August 27,
59-2008 taxability of insurance companies for Minimum 2008
Corporate Income Tax, Business Tax and Documentary
Stamp Tax purposes
Digest | Full Text
RMC No. Notifies the loss of several Revenue Official Receipts- August 28,
60-2008 BIR Form No. 2524 2008
Digest | Full Text
RMC No. Encourages participation to the celebration of the 19th August 29,
61-2008 National Statistics Month in October 2008 2008
Digest | Full Text | Annex A | NSM Streamer Format
RMC No. Notifies the loss of four (4) sets of unused BIR Form No. September 1,
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. September 1,
63-2008 1954 - Certificate Authorizing Registration 2008
Digest | Full Text
RMC No. Circularizes the memorandum of the Commissioner of September 2,

64-2008 Internal Revenue on the imposition of limit to the grant 2008
of permission for personal travel abroad
Digest | Full Text
RMC No. Clarifies the business taxation on the activities September 9,

65-2008 undertaken by the Bangko Sentral ng Pilipinas in 2008
pursuance of its mandates as the independent central
monetary authority of the Republic of the Philippines
Digest | Full Text
RMC No. Prescribes the venue for the filing of tax returns and September
66-2008 payment of internal revenue taxes of newly transferred 25, 2008
taxpayers
Digest | Full Text
RMC No. Clarifies the prescribed date of collection of all September

67-2008 accepted tax returns and payments, including payment 25, 2008
thru checks received by Authorized Agent Banks after
clearing cut-off time
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and October 8,
month of August 2008
RMC No. Notifies the cancellation of the missing triplicate copy October 14,
69-2008 from one issued set of BIR Form No. 2311 – Tax Debit 2008
Memo and one unissued set of the same accountable
form
Digest | Full Text
RMC No. Notifies the loss of one (1) pad of Accountable Form October 21,
70-2008 No. 51 2008
Digest | Full Text
RMC No. Notifies the loss of the duplicate to triplicate copies November 4-
71-2008 from 7 used sets of BIR Form No. 2524 – Revenue 2008
Official Receipt and another 31 unused sets of the
same accountable form
Digest | Full Text
RMC No. Provides basic questions and answers to prescribe and November 4,
72-2008 clarify the guidelines and procedures in the issuance of 2008
TIN to SEC registrants
Digest | Full Text
RMC No. Publishes the full text of the BIR Records Disposition November 7,
73-2008 Schedule 2008
Digest | Letter | Full Text Page 1-9 | Full Text Page 10-
18
RMC No. Publishes the full text of DOF-DBM Joint Circular No. November 7,
74-2008 2008-1 entitled “Guidelines and Procedures for the 2008
Release of the LGU Shares from the Value-Added Tax in
Lieu of Franchise Tax Collected from Racetrack
Operations of the Manila Jockey Club, Inc. and the
Philippine Racing Club, Inc.”
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and November
75-2008 Disbursement Vouchers for tax refunds issued for the 21, 2008
month of October 2008
RMC No. Recognizes the construction agent for the construction November
76-2008 or renovation of official buildings or properties of the 24, 2008
U.S. Embassy and amends RMC No. 31-2006
Digest | Full Text
RMC No. Clarifies the taxability of director’s fees received by December 3,

77-2008 directors who are not employees of the corporation for 2008
VAT or Percentage Tax purposes
| Full Text
RMC No. Publishes the full text of Circular 02-2008 entitled December 9,
78-2008 “Clarification on the Role of the Special Allotment 2008
Release Order in the Procurement Process” by the
Chairperson of Government Procurement Policy Board
| Full Text
RMC No. Notifies the loss of duplicate copy from one (1) set of December 12,
79-2008 unused BIR Form No. 0421 – Tax Verification Notice 2008
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and December 17,
month of November 2008
RMC No. Publishes the full text of Administrative Order No. 239 December 18,
81-2008 entitled “Prohibiting the Use of Government Vehicles 2008
for Purposes Other Than Official Business, and for
Other Purposes”
| Full Text
RMC No. Circularizes the procedures for registration of manual December 23,
82-2008 books of accounts 2008
| Full Text
RMC No. Circularizes the new BIR Vision and Mission statements December 24,

Subject Matter
Issuance
RMC No. 1- Notifies the loss of original copy from one set of January 10,
2007 unused BIR Form No. 2320 – Tax Credit Certificate 2007
with Serial No. 008350
Digest | Full Text
RMC No. 2- Provides guidelines in the form of basic questions and January 12,
2007 answers regarding the Improved Voluntary 2007
Assessment Program (IVAP)
Digest | Full Text
RMC No. 3- Publishes the full text of Memorandum Order No. 233 January 17,
2007 issued by President Gloria Macapagal-Arroyo directing 2007
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
RMC No. 5- Circularizes the guidelines in the implementation of January 23,

2007 RR Nos. 13-2001 and 15-2006 for taxpayers under the 2007
jurisdiction of the Large Taxpayers Service
Digest | Full Text
RMC No. 6- Further extends the deadline for availment of the January 31,
2007 Improved Voluntary Assessment Program until March 2007
30, 2007
Digest | Full Text
RMC No. 7- Further extends the deadline for availment of the January 31,
2007 One-Time Administrative Abatement until March 30, 2007
2007
Digest | Full Text
RMC No. 8- Notifies the loss of 1 set and the duplicate and February 2,
2007 triplicate copies from another 1 set of unused BIR 2007
Form No. 0423 – Apprehension Slip
Digest | Full Text
RMC No. 9- Circularizes the memorandum of the Commissioner of February 5,

2007 Internal Revenue regarding offers of payment of taxes 2007
from taxpayers
Digest | Full Text
RMC No. Circularizes the memorandum of the Commissioner of February 5,

10-2007 Internal Revenue regarding tax mapping operations 2007
on properties for rent/lease
Digest | Full Text
RMC No. Circularizes the full text of the unnumbered February 09,
11-2007 memorandum issued by Commissioner Guillermo L. 2007
Parayno, Jr. regarding the settlement of outstanding
Withholding Tax liabilities of Local Government Units
Digest | Full Text
RMC No. 12 Circularizes the list of Tax Credit Certificates and February 12,
-2007 Disbursement Vouchers for tax refunds issued for the 2007
RMC No. Clarifies the tax treatment of reimbursable expenses February 13,
13-2007 made by personnel/officials of the government or any 2007
of its instrumentalities including government owned
or controlled corporations
Digest | Full Text
RMC No. Publishes the full text of Memorandum of Agreement March 14,
15-2007 between the Philippine Economic Zone Authority and 2007
Bureau of Internal Revenue executed on March 1,
2007
Digest | Full Text
RMC No. Publishes the full text of OCA Circular No. 05-2007 March 15,
16-2007 issued by the Office of the Court Administrator of the 2007
Supreme Court
Digest | Full Text
17-2007 Agreement between the Board of Investment (BOI), 2007
BOI-Autonomous Region of Muslim Mindanao and the
Bureau of Internal Revenue executed on March 1,
2007
Digest | Full Text
RMC No. Notifies the disposal of old blank Tax Credit Certificate March 16,
18-2007 (BIR Form No. 2310 and 2320) and Tax Debit Memo 2007
(BIR Form No. 2311 and 2321)
Digest | Full Text
RMC No. Notifies the loss of quadruplicate copy from one (1) March 16,
19-2007 set of unused BIR Form No. 2321-Tax Debit Memo 2007
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 0423- March 16,
20-2007 Apprehension Slip with Serial No. APS200100001950 2007
Digest | Full Text
RMC No. Prescribes the attachments to the Annual Income Tax March 20,
21-2007 Return to be filed by BOI, BOI-ARMM and PEZA- 2007
registered taxpayers for taxable year 2006 and
onwards
Digest | Full Text
RMC No. Extends the deadline for the completion and reporting March 22,
22-2007 of the pre-audit of 2005 tax returns until June 29, 2007
2007
Digest | Full Text
RMC No. Clarifies the computations of Withholding Taxes and March 22,
23-2007 other requirements on Government Money Payments 2007
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
RMC No. Further extends the deadline for availment of the March 30,
24-2007 Expanded One-Time Administrative Abatement until 2007
June 29, 2007
Digest | Full Text
RMC No. Further extends the deadline for availment of the March 30,
25-2007 Improved Voluntary Assessment Program (IVAP) until 2007
June 29, 2007
Digest | Full Text
RMC No. Notifies the loss of one (1) original copy of Tax Credit April 11, 2007
26-2007 Certificate issued to Sojitz Philippines Corporation
with Serial No. TCC200600000078
Digest | Full Text
RMC No. Publishes the full text of RA No. 9400 entitled "An Act April 16, 2007
27-2007 Amending Republic Act No. 7227, as Amended,
Otherwise Known as the Bases Conversion and
Development Act of 1992, and for Other Purposes"
Digest | Full Text
RMC No. Publishes the full text of Joint Memorandum Circular April 20, 2007
28-2007 No. 2007-1 issued by the DBM Secretary and the
President and General Manager of GSIS dated January
2, 2007 entitled “Guidelines on the Recomputation
and Refund of the Benefits of Government Service
Insurance System (GSIS) Retirees/Members Whose
Retirement and Other Benefits Were Reduced by
Reason of the Increase in the National Government’s
Share in Premium Contribution for the Period July
1997 to December 1998”
RMC No. Publishes the full text of Republic Act No. 9399 April 23, 2007
29-2007 entitled “An Act Declaring a One-Time Amnesty on
Certain Tax and Duty Liabilities, Inclusive of Fees,
Fines, Penalties, Interests and Other Additions
Thereto, Incurred by Certain Business Enterprises
Operating Within the Special Economic Zones and
Freeports Created under Proclamation No. 163, Series
of 1993; Proclamation No. 216, Series of 1993;
Proclamation No. 420, Series of 1994 and
Proclamation No. 984, Series of 1997, Pursuant to
Section 15 of Republic Act No. 7227, as Amended, and
for Other Purposes”
Digest | Full Text
month of March 2007
RMC No. Directs the strict implementation of the imposable April 25, 2007
31-2007 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
RMC No. Circularizes the Memorandum of the Commissioner of May 2, 2007
32-2007 Internal Revenue dated April 26, 2007 in relation
to the new paradigm in meeting the collection target
Digest | Full Text
RMC No. Publishes the full text of PhilHealth Circular No. 24- May 15, 2007
33-2007 2005 regarding the issuance of Official Receipts for
PhilHealth reimbursements
Digest | Full Text
34-2007 Agreement between the Tax Management Association
of the Philippines and the Bureau of Internal Revenue
executed on March 16, 2007
Digest | Full Text
RMC No. Notifies the loss of 76 unissued sets and the May 18, 2007
35-2007 quadruplicate to quintuplicate copies from another 15
issued sets of BIR Form No. 2524 – Revenue Official
Receipt
Digest | Full Text
RMC No. Circularizes the full text of Executive Order No. 619, an May 30, 2007
36-2007 Order creating and designating Special Economic
Zones pursuant to Republic Act (RA) No. 7916, as
amended by RA No. 8784, in relation to RA No. 7227,
as amended by RA No. 9400, inside the Clark Freeport
Zone
Digest | Full Text
RMC No. Clarifies and modifies the scope relative to the May 30, 2007
37-2007 delegation of authority to sign rulings granting and/or
confirming tax exemptions, tax incentives as well as
tax treaty relief through the ruling process
Digest | Full Text
month of April 2007
Digest | Full Text
RMC No. Clarifies the Income Tax and VAT treatment of agency June 13, 2007
39-2007 fees/gross receipts of Security Agencies including the
withholding of taxes due thereon
RMC No. Prescribes the guidelines for the implementation of June 14, 2007
40-2007 the tax treatment on the development assistance
activities of the United States Agency for International
Development (USAID)in the Philippines
Digest | Full Text | Annex A page 1 | Annex A page 2 |
Annex A page 3 | Annex A page 4 | Annex B
month of May 2007
RMC No. Notifies the loss of sixteen (16) sets of unused BIR June 21, 2007
42-2007 Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text
RMC No. Prescribes the policies governing the issuance of Tax July 6, 2007
43-2007 Clearance Certificates to contractors for bidding and
collection purposes pursuant to Revenue Regulations
No. 3-2005
Digest | Full Text
RMC No. Clarifies the taxability of agricultural suppliers for July 6, 2007
44-2007 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
RMC No. Reiterates the mandated duty of the top 10,000 July 6, 2007
45-2007 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
RMC No. Circularizes the full text of GPPB Resolution No. 10- July 9, 2007
46-2007 2007, which approved the Customized Procurement
Manuals of the Bureau of Internal Revenue
Digest | Full Text
month of June 2007
RMC No. Circularizes the full text of the letter of Chief State July 18, 2007
48-2007 Prosecutor Jovencito R. Zuño of the Department of
Justice deputizing BIR Legal Officers to prosecute
criminal cases involving violations of tax laws
instituted by the DOJ State Prosecutors before the
CTA and the regular courts
Digest | Full Text
RMC No. Lifts the suspension of certain provisions of Revenue July 19, 2007
49-2007 Regulations No. 3-2006 provided under Revenue
Memorandum Circular No. 10-2006
Digest | Full Text
RMC No. Provides basic questions and answers to clarify the tax July 30, 2007
50-2007 treatment of the sale, barter or exchange of goods or
properties or sale or exchange of services made by
suppliers from the customs territory to the registered
freeport zone enterprises in the Subic Freeport Zone,
the Clark Freeport Zone, as well as the Poro Point
Freeport Zone and vice versa under RA No. 7227, as
amended by RA No. 9400
Digest | Full Text
RMC No. Circularizes the revisions on the new paradigm in July 31, 2007
51-2007 meeting the collection target as embodied in the
memorandum issued by the OIC-CIR dated July 27,
2007
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. August 7,
Digest | Full Text
RMC No. Reiterates the amendment made by RA No. 9337 August 7,

53-2007 imposing VAT on the sale of non-food agricultural 2007
products, marine and forest products and on the sale
of cotton and cotton seeds in their original state
Digest | Full Text
month of July 2007
RMC No. Publishes the full text of Department Order No. 29-07 August 28,
55-2007 entitled “Implementing Rules and Regulations of 2007
Republic Act No. 9480,” otherwise known as “Tax
Amnesty Act of 2007”
Digest | Full Text
RMC No. Publishes the full text of Department Order No. 23-07 August 30,
56-2007 entitled “Mandating the Marking of Imported 2007
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
RMC No. Enjoins revenuers to participate in the activities to September
57-2007 celebrate the 18th National Statistics Month in 12, 2007
October 2007
Digest | Full Text | NSM Streamer Format | NSCB
Memo Cir 002-07
RMC No. Notifies the loss of BIR Form No. 1918 – Authority to September
58-2007 Release Imported Goods 13, 2007
Digest | Full Text
RMC No. Clarifies the effect of the suspension of RR No. 6-2007, September
59-2007 otherwise known as the “Consolidated Regulations on 14, 2007
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
RMC No. Suspends temporarily the implementation of the September
60-2007 provision of Section B.2.c.3 of Revenue Memorandum 14, 2007
Circular No. 40-2006
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. September
61-2007 1954 – Certificate Authorizing Registration 19, 2007
Digest | Full Text
RMC No. Publishes the full text of unnumbered memorandum October 3,

62-2007 entitled “EFPS Filers Without Payment for Returns 2007
Filed in 2007”
Digest | Full Text
month of September 2007
RMC No. Notifies the loss of one (1) pad of unused BIR Form October 16,
64-2007 No. 2524 – Revenue Official Receipt 2007
Digest | Full Text
RMC No. Notifies the disposal of old blank Tax Credit October 30,
65-2007 Certificates (BIR Form No. 2320) and Tax Debit Memos 2007
(BIR Form No. 2321)
Digest | Full Text
RMC No. Notifies the loss of original copy from one (1) set of October 30,
66-2007 unused BIR Form No. 2524-Revenue Official Receipt 2007
Digest | Full Text
RMC No. Notifies the loss of five (5) sets of unused BIR Form October 30,
67-2007 No. 19.65 – Letter of Authority 2007
Digest | Full Text
RMC No. Clarifies the authorized signatory in the Certificate November 5,

68-2007 Authorizing Registration 2007
Digest | Full Text
RMC No. Provides basic questions and answers to clarify the November 5,
69-2007 issues concerning the Tax Amnesty Program under 2007
Republic Act No. 9480
Digest | Full Text
RMC No. Clarifies the proper treatment of cases under November 8,

70-2007 administrative or judicial protest for amnesty tax 2007
purposes
Digest | Full Text
RMC No. Circularizes the full text of Executive Order No. 646, November
71-2007 on the accessibility of information on taxpayers 13, 2007
between the BIR and the LGUs for tax collection
purposes
Digest | Full Text
RMC No. Circularizes the full text of Administrative Order No. November
72-2007 186 directing the City Assessor, Municipal Assessor 13, 2007
and Provincial Assessor to annotate in all Tax
Declarations the serial number of the CAR issued by
the BIR
Digest | Full Text
RMC No. Re-issues the guidelines on the proper treatment of November
73-2007 block sale of sales of stock disposed of in the Stock 15, 2007
Exchange
Digest | Full Text
RMC No. Circularizes the full text of an unnumbered November

74-2007 Memorandum regarding the “Table Audit of Pre-need 16, 2007
Companies”
Digest | Full Text
RMC No. Prescribes the additional mandatory documentary November
76-2007 requirements for one-time transactions involving 19, 2007
transfers of real property
Digest | Full Text
RMC No. Clarifies certain issues relative to the Tax Amnesty November
77-2007 Program contained in Revenue Memorandum Circular 20, 2007
No. 69-2007
Digest | Full Text
RMC No. Circularizes the full text of an unnumbered December 4,

78-2007 Memorandum regarding the “Prohibition on the Filing 2007
of Application for Leave of Absence”
Digest | Full Text
RMC No. Circularizes the conduct of post-audit review by the December 4,

79-2007 Office of the Commissioner of Internal Revenue on 2007
randomly-selected audit and collection cases
Digest | Full Text
RMC No. Prescribes the establishment of “BIR-On-Wheels” by December 4,

80-2007 the Revenue District Offices where there are 2007
taxpayers engaged in the business of privilege
stores/”tiangges”, bazaars and like establishments
Digest | Full Text
RMC No. Circularizes the full text of unnumbered memorandum December 4,
81-2007 regarding Table Audit of Health Maintenance 2007
Organizations
Digest | Full Text
RMC No. Circularizes the taxpayer’s responsibility for December 5,

82-2007 representations made in their behalf by their tax 2007
agents
Digest | Full Text
RMC No. Circularizes the memorandum of the former Deputy December 6,

83-2007 Commissioner, Resource Management Group relative 2007
to the non-issuance of service record without National
Office clearance and Ombudsman clearance
Digest | Full Text
RMC No. Circularizes the full text of CSC Memorandum Circular December 11,
84-2007 No. 13, Series 2007 2007
Digest | Full Text
RMC No. Notifies the loss of one (1) pad of an unused BIR Form December 14,
85-2007 No. AF51-Official Receipt 2007
Digest | Full Text
RMC No. Notifies the loss of triplicate copy from one (1) set of a December 14,
86-2007 used BIR Form No. 0422-Mission Order 2007
Digest | Full Text
RMC No. Notifies the loss of one set of an unused BIR Form No. December 14,
87-2007 1954-Certificate Authorizing Registration 2007
Digest | Full Text
RMC No. Publishes the full text of EO No. 671 which designates December 17,
88-2007 entities that will certify and accredit charitable 2007
organizations as donee-institutions relative to the
deductibility of contributions or gifts received by them
Digest | Full Text
RMC No. Directs all large taxpayers to strictly comply with the December 18,
89-2007 Electronic Filing and Payment System regulations 2007
relative to the mandatory e-Filing of tax returns and e-
Payment of taxes due thereon
Digest | Full Text
RMC No. Amends the provisions of Question and Answer No. 28 December 18,
90-2007 of RMC No. 69-2007, which clarifies issues concerning 2007
the Tax Amnesty Program
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unissued/filled-up December 27,
91-2007 BIR Form No. 1954 - Certificate Authorizing 2007
Registration
Digest | Full Text

Subject Matter
Issuance
RMC No. 1- Notifies the loss of the original copy from one (1) set January 10,
2006 of a used BIR Form No. 17.58 - Authority to Cancel 2006
Assessment with Serial No. ACA97-000014262
Digest | Full Text
RMC No. 3- Circularizes the required file structure in the January 18,
2006 submission of the Summary Alphalist of Withholding 2006
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
RMC No. 4- Prescribes the use of new forms in connection with January 19,
2006 the tax subsidy granted to the Bases Conversion 2006
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
RMC No. 5- Prescribes the use of the Government Money January 20,
2006 Payment Chart for the computation of taxes withheld 2006
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
RMC No. 6- Provides basic questions and answers to clarify January 24,
2006 Revenue Regulations No. 14-2005 relative to the 2006
treatment of input tax accumulated as of October 31,
2005
Digest | Full Text
RMC No. 7- Publishes the full text of the memorandum issued by January 31,
2006 Executive Secretary Eduardo R. Ermita informing the 2006
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
Digest | Full Text
RMC No. 8- Clarifies certain issues relating to the implementation February 1,

2006 of the increase in the VAT rate from 10% to 12% 2006
Digest | Full Text
RMC No. 9- Clarifies the amount subject to VAT and Expanded February 2,
2006 Withholding Tax (Income Tax) of brokers and others 2006
similarly situated and the other parties with whom
they transact business
Digest | Full Text
RMC No. Suspends the implementation of certain provisions of February 7,
10-2006 Revenue Regulations No. 3-2006 2006
Digest | Full Text
RMC No. Notifies the loss of one (1) pad of unused BIR Form February 14,
11-2006 No. AF51 - Accountable Form 51 2006
Digest | Full Text
RMC No. Circularizes the revised BIR Vision/Mission February 16,

12-2006 Statements, its Guiding Principles and Values and BIR 2006
Strategy Map
Digest | Full Text | Annex A and B
RMC No. Circularizes the list of Tax Credit Certificates and February 16,
RMC No. Notifies the loss of one (1) set of unused BIR Form No. February 20,
14-2006 1965 - Letter of Authority with Serial No. 2006
LOA200000046723
Digest | Full Text
RMC No. Publishes the full text of PHILHEALTH Circular No. 1, s- February 21,
15-2006 2005 entitled "New Premium Contribution Schedule 2006
for the Employed Sector starting CY 2006"
Digest | Full Text
RMC No. Clarifies the effectivity date for the application and February 21,
16-2006 computation of the 32% and 35% Income Tax rates for 2006
taxable year 2005
Digest | Full Text
RMC No. Clarifies certain provisions on Revenue Regulations February 22,

17-2006 No. 16-2005 on the application of the 70% cap or 2006
limitation on the deductible input tax for VAT
purposes
Digest | Full Text
RMC No. Notifies the damage of one (1) pad of unused BIR March 24,
18-2006 Form No. 2524 - Revenue Official Receipt 2006
Digest | Full Text
RMC No. Suspends the implementation of Revenue April 5, 2006

19-2006 Memorandum Order No. 30-2005 re: issuance of TIN
to SEC-registered taxpayers
Digest | Full Text
RMC No. Temporarily suspends until further notice the April 5, 2006
20-2006 implementation of the requirement relative to the
accreditation of external auditors as provided for in
Revenue Regulations No. 4-2005
Digest | Full Text
RMC No. Provides basic questions and answers to clarify issues April 6, 2006
21-2006 and guidelines on how to fill-up the September 2005
version of VAT Forms and other related issues
Digest | Full Text
RMC No. Clarifies certain issues relating to the implementation April 6, 2006
22-2006 of the increase in the VAT rate from 10% to 12% on
the sale of goods pursuant to RA No. 9337
Digest | Full Text
month of March 2006
RMC No. Publishes the full text of the letter from CSC April 17, 2006
24-2006 Chairperson Karina Constantino-David dated March
24, 2006 re: Public Service Delivery Audit (PASADA)
Digest | Full Text
RMC No. Notifies the loss of two (2) used and two (2) unused April 19, 2006
25-2006 sets of BIR Form No. 1954 – Certificate Authorizing
Registration
Digest | Full Text
RMC No. Provides basic questions and answers to clarify certain April 28, 2006
26-2006 provisions of Revenue Regulations No. 3-2006, more
particularly on the printing requirements of Section 23
thereof
Digest | Full Text | Annex A | Annex A-1 | Annex B |
Annex B-1
RMC No. Publishes the full text of Executive Order No. 525 May 5, 2006
27-2006 issued by the President of the Philippines entitled
"Creating a Special Task Force to Investigate
Irregularities Committed in Relation to the Payment of
Taxes in Transfers of Titles of Real Properties and For
Other Purposes."
Digest | Full Text
RMC No. Reminds and directs BIR officials and employees to May 11, 2006
28-2006 refrain from divulging confidential information and
data on taxpayers and BIR investigations/operations
to third parties and confidential informers
Digest | Full Text
month of April 2006
RMC No. Prescribes the submission of a narrative May 22, 2006

30-2006 memorandum report to accompany the VAT Credit
Evaluation Report and requires the attachment of
certain documents prior to approval of the Tax Credit
Certificate
Digest | Full Text
RMC No. Prescribes the guidelines for the grant of VAT May 30, 2006
31-2006 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
RMC No. Directs the use of BIR Form 0535 - Taxpayer June 6, 2006
32-2006 Information Sheet in the conduct of Tax Compliance
Verification Drive
RMC No. Notifies the destruction of accountable forms during a June 9, 2006
33-2006 fire in the office building of RDO No. 104, Bayugan,
Agusan del Sur
Digest | Full Text
RMC No. 34 Circularizes the list of Tax Credit Certificates and June 20, 2006
-2006 Disbursement Vouchers for tax refunds issued for the
month of May 2006
RMC No. 35 Clarifies the proper VAT and EWT treatment of freight June 30, 2006
-2006 and other incidental charges billed by freight
forwarders
Digest | Full Text
RMC No. Notifies the loss of 44 unissued sets and the duplicate July 3, 2006
36-2006 to quadruplicate copies from another 6 issued sets of
BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
RMC No. Notifies the loss of original copy from one (1) set of July 3, 2006
37-2006 unused BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text
RMC No. Notifies the loss of 2 triplicate copies and 2 sets of July 5, 2006
38-2006 cancelled BIR Form No. 1965 - Letter of Authority
Digest | Full Text
RMC No. Prescribes the use of various BIR Forms for No Audit July 10, 2006
39-2006 Program
RMC No. Clarifies certain issues concerning the jurisdictions of July 13, 2006
40-2006 the Large Taxpayer Service, the Enforcement Service
and the Revenue Regions, including the Revenue
District Offices and Divisions under them.
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. July 13, 2006
41-2006 1954-Certificate Authorizing Registration with Serial
No. CAR200500265354
Digest | Ful Text
month of June 2006
Digest | Ful Text | Annex A
RMC No. Notifies the loss of one (1) pad of unused BIR Form July 19, 2006
43-2006 No. 0423-Apprehension Slip
Digest | Full Text
RMC No. Publishes the full text of Republic Act (RA) No. 9343, July 21, 2006
44-2006 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
RMC No. Publishes the full text of Department Order No. 20-06 July 21, 2006
45-2006 issued by the DOF providing for measures to
safeguard the integrity of the tax credit system being
administered by the One Stop Shop Inter-Agency Tax
Credit and Duty Drawback Center, BIR and BOC as
issuing agencies
Digest | Full Text
RMC No. Publishes the full text of Urban Development July 31, 2006
46-2006 Coordinating Council Memorandum Circular No. 03,
Series of 2005
Digest | Full Text
month of July 2006
RMC No. Notifies the loss of the original copy from one (1) set August 14,
48-2006 of unissued BIR Form No. 2524-Revenue Official 2006
Receipt with Serial No. ROR200600212022
Digest | Full Text
RMC No. Declares BIR Form Nos. 2329 - Certificate of August 15,
49-2006 Exemption from Audit/Investigation and 0425 - Notice 2006
of Disqualification under No Audit Program as
Accountable Forms
50-2006 0422-Mission Order with Serial No. 2006
MSO200100004301
Digest | Full Text
RMC No. Notifies the loss of the original copy of Tax Remittance August 22,
51-2006 Advice with Serial No. 736352 2006
Digest | Full Text
RMC No. Notifies the loss of a previously cancelled BIR Form August 25,
52-2006 No. 1954 - Certificate Authorizing Registration with 2006
Serial No. CAR200400049960
Digest | Full Text
RMC No. Enjoins revenuers to participate in the activities to September 1,

53-2006 celebrate the 17th National Statistics Month in 2006
October 2006
RMC No. Publishes the full text of Circular No. 2006-005 issued September 4,
54-2006 by the Chairman of Commission on Audit which 2006
amends Item 7.1 of COA Circular No. 97-002
pertaining to the granting, utilization and liquidation
of cash advances
Digest | Full Text
RMC No. Announces the availability of the enhanced version of September 5,
55-2006 BIR Forms 2550M/2550Q and 1702/1702Q in 2006
Electronic Filing and Payment System
Digest | Full Text
56-2006 2310-Tax Credit Certificate with Serial No. 18, 2006
TCC200200002712
Digest | Full Text
RMC No. Lifts the suspension on the implementation of RMO September

57-2006 No. 30-2005 relative to the issuance of Taxpayer 21, 2006
Identification Number to Securities and Exchange
Commission (SEC)-registered taxpayers
Digest | Full Text
RMC No. 58 Circularizes the list of Tax Credit Certificates and September
-2006 Disbursement Vouchers for tax refunds issued for the 27, 2006
RMC No. Extends the deadline for the availment of the No October 2,
59-2006 Audit Program until October 27, 2006 2006
Digest | Full Text
RMC No. Prescribes the necessary steps to ensure that only October 9,
60-2006 authentic Tax Debit Memos are received by the 2006
Revenue District Offices and/or Authorized Agent
Banks
Digest | Full Text
RMC No. Clarifies the tax treatment of foreclosure sales October 20,
62-2006 initiated by the Department of Agrarian Reform 2006
Digest | Full Text
RMC No. Extends the deadline for the availment of the One- October 27,
63-2006 Time Administrative Abatement Program under RR 2006
No. 15-2006 until December 22, 2006
Digest | Full Text
RMC No. Notifies the disposal of old blank Tax Credit Certificate October 31,
64-2006 (BIR Form Nos. 2310 and 2320) and Tax Debit Memo 2006
(BIR Form Nos. 2311 and 2321)
Digest | Full Text
RMC No. Notifies the loss of original copy from 1 set of an October 31,
65-2006 unused BIR Form No. 2320-Tax Credit Certificate 2006
(Revised April, 1988)
Digest | Full Text
RMC No. Provides basic question and answers to clarify November 3,

66-2006 Revenue Regulations No. 15-2006 relative to the 2006
implementation of the BIR's Abatement Program
Digest | Full Text
RMC No. Prescribes the guidelines and procedure in the pre- November 3,
67-2006 audit by the Regional Offices of 2005 tax returns not 2006
selected for issuance of Letter of Authority/Audit
Notice/Tax Verification Notice under RMO No. 11-
2006, as amended by RMO No. 18-2006
RMC No. 68 Circularizes the list of Tax Credit Certificates and November
-2006 Disbursement Vouchers for tax refunds issued for the 17, 2006
RMC No. 69 Extends the deadline for the availment of Improved November
-2006 Voluntary Assessment Program (IVAP) until December 17, 2006
29, 2006
Digest | Full Text
RMC No. Notifies the loss of 1 set of a previously cancelled BIR November
70-2006 Form No. 1954-Certificate Authorizing Registration 20, 2006
with Serial No. CAR200500040463
Digest | Full Text
RMC No. Notifies the loss of a quadruplicate copy from 1 set of November
71-2006 an unused BIR Form No. 2320-Tax Credit Certificate 20, 2006
Digest | Full Text
RMC No. Notifies the loss of the original copy of an unused BIR November
72-2006 Form No. 2320-Tax Credit Certificate with Serial No. 20, 2006
011551
Digest | Full Text
RMC No. Suspends all audit and other field operations of the December 13,
73-2006 BIR effective December 18, 2006 2006
Digest | Full Text
RMC No. Further extends the deadline for availment of the one- December 22,
74-2006 time administrative abatement until January 31, 2007 2006
Digest | Full Text
RMC No. Circularizes DOF Memorandum authorizing the December 28,

76-2006 acceptance of installment payments of taxes on 2006
transactions/taxable events at any time prior to the
tax payment deadlines
Digest | Full Text
RMC No. Further extends until January 31, 2007 the deadline December 29,
77-2006 for the availment of the Improved Voluntary 2006
Assessment Program
Digest | Full Text

Subject Matter
Issuance
month of December, 2004
RMC No. 2- Publishes the full text of CSC-DBM Joint Circular No. January 14,
2005 03, s. 2004 entitled “Continued Adoption of Austerity 2005
Measures Through the Non-Filling of Vacant
Positions”
RMC No. 3- Circularizes the full text of Department Order No. 35- January 18,
2005 04 which amends the composition of committees on 2005
real property valuation
Digest | Full Text | DO No. 35-04
RMC No. 4- Publishes the full text of PHILHEALTH Circular No. 22, February 3,
2005 S-2003 dated June 20, 2003 entitled “New Premium 2005
Contribution Schedule for the Employed and
Sponsored (Indigent) Sectors starting CY 2004.”
Digest | Full Text
RMC No. 5- Notifies the cancellation of four (4) sets of BIR Form February 9,
2005 No. 1954 – Certificate Authorizing Registration 2005
Digest | Full Text
RMC No. 6- Circularizes the salient features of Supreme Court February 14,
2005 decision on waiver of the statute of limitations under 2005
the Tax Code
Digest | Full Text
RMC No. 7- Notifies the loss of two (2) sets and the triplicate and February 24,
2005 quadruplicate copy from another set of BIR Form No. 2005
2320 – Tax Credit Certificate
Digest | Full Text
RMC No. 8- Circularizes the list of Tax Credit Certificates and March 11,
RMC No. 9- Clarifies the term "Financial Statement" as defined in March 21,
2005 Revenue Regulations No. 4-2005 2005
Digest | Full Text
RMC No. Publishes the full text of Proclamation No. 812 March 29,
10-2005 entitled "Declaring the Month of April 2005 as Tax 2005
Awareness Month"
Digest | Full Text
RMC No. Publishes the full text of DOF Memorandum on the March 31,
11-2005 suspension of Revenue Regulations No. 2-2005 2005
Digest | Full Text
RMC No. Publishing the Full Text of CESB Circular No. 1, series April 6, 2005
12-2005 of 2005 entitled "Amendment to the Existing Board
Policy on Confernment of CES Eligibility to Applicants
with Pending Cases"
Digest | Full Text
RMC No. Notifies the loss of the duplicate to quintuplicate April 7, 2005
13-2005 copies from 6 issued BIR Form No. 2524 – Revenue
Official Receipt and another 44 unissued sets of the
same BIR accountable form
Digest | Full Text
RMC No. Notifies the loss of the quadruplicate copy of an April 13, 2005
14-2005 issued BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
month of March 2005
RMC No. Provides basic questions and answers to clarify certain April 19, 2005
16-2005 issues relative to Revenue Regulations No. 3-2005
implementing Executive Order No. 398
Digest | Full Text
RMC No. Publishes the full text of Memorandum Circular No. 35 May 12, 2005
“Directing All Departments, Bureaus, Offices and
Instrumentalities of the Government, Including
Government-Owned and Controlled Corporations to
Implement the Publication of Service Guides and the
Posting of Workflow Charts and Providing Guidelines
Therefor”
Digest | Full Text
RMC No. Publishes the full text of Circular Letter No. 2005-04 May 18, 2005
18-2005 issued by the Acting Secretary of the Department of
Budget and Management entitled “Implementation of
Administrative Order Nos. 103 and 117”
Digest | Full Text | Annex
month of April 2005
RMC No. Notifies the loss of six (6) sets of unissued BIR Form May 19, 2005
20-2005 No. 0423-Apprehension Slip
Digest | Full Text
RMC No. Circularizes the guidelines and policies for sourcing, May 30, 2005
21-2005 pooling and distribution of Philhealth “Common Fund”
in Department of Health (DOH) Hospitals and other
Government Clinics and Hospitals
Digest | Full Text
RMC No. Specifies the authorized place of filing and/or June 7, 2005
22-2005 payment of amended Income Tax returns of actors
and actresses
Digest | Full Text
RMC No. Notifies the loss of five (5) sets of unissued BIR Form June 20, 2005
23-2005 No. 0423 - Apprehension Slip
Digest | Full Text
RMC No. Requires all Revenue District Offices to submit June 20, 2005
24-2005 Accomplishment Reports for Stop-Filer Cases
RMC No. Notifies the loss of original, duplicate and triplicate June 23, 2005
25-2005 copy of one (1) set of an unissued BIR Form No. 2524 -
Revenue Official Receipt
Digest | Full Text
RMC No. Notifies the loss of original copy of one (1) set of an June 23, 2005
26-2005 unissued BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text
RMC No. Notifies the loss of one (1) pad of Tax Remittance June 27, 2005
27-2005 Advice
Digest | Full Text
RMC No. Notifies the loss of two (2) pads of unissued BIR Form July 1, 2005
28-2005 No. 2524 - Revenue Official Receipt
Digest | Full Text
RMC No. Clarifies the provisions of Republic Act No. 9337 (VAT July 1, 2005
29-2005 Law of 2005) applicable to the petroleum industry
Digest | Full Text
RMC No. Circularizes the notice for the deferment of Revenue July 2, 2005
30-2005 Regulations No. 14-2005
Digest | Full Text
31-2005 1965 - Letter of Authority
Digest | Full Text
RMC No. Publishes the full text of BIR Ruling No. 001-2005 July 5, 2005
32-2005 subjecting the income realized by enterprises
registered under the Bases Conversion and
Development Act of 1992 and the Philippine Economic
Zone Act of 1995 that is not related to its registered
activity/ies to regular internal revenue taxes
Digest | Full Text
33-2005 1954 - Certificate Authorizing Registration 2005
Digest | Full Text
RMC No. Notifies the loss of three (3) original copies of August 8,
34-2005 unissued BIR Form No. 17.58 - Authority to Cancel 2005
Assessment
Digest | Full Text
month of July 2005
RMC No. Temporarily suspends until September 30, 2005 the August 9,
36-2005 implementation of Revenue Regulations No. 5-2005 2005
Digest | Full Text
RMC No. Publishes the full text of NPM No. 067-2004 issued by August 10,
37-2005 the Executive Director of Government Procurement 2005
Policy Board (GPPB) entitled “Procurement of Licenses
of Software Products through Direct Contracting as an
Alternative Method of Procurement”
Digest | Full Text
RMC No. Notifies the loss of one (1) triplicate copy of an issued August 11,
38-2005 BIR Form No. 2524 - Revenue Official Receipt 2005
Digest | Full Text
RMC No. Publishes the full text of CSC-DBM Joint Circular No. 2- August 22,
39-2005 A, s. 2005 issued by the Chairperson of Civil Service 2005
Commission and Secretary of Department of Budget
and Management entitled “Amendments to CSC-DBM
Joint Circular No. 2, s. 2004 re: Non-Monetary
Remuneration for Overtime Services Rendered”
Digest | Full Text
RMC No. Prescribes the standard format of invoice structure for August 22,
40-2005 Tollway Industry 2005
Digest | Full Text
RMC No. Publishes the full text of Administrative Order No. 126 August 26,
41-2005 entitled “Strengthening Measures to Address the 2005
Extraordinary Increase in World Oil Prices, Directing
the Enhanced Implementation of the Government’s
Energy Conservation Program, and for other
Purposes”
Digest | Full Text
RMC No. Clarifies the issue on Tax Remittance Advice collection September 1,
42-2005 month to be reported in the 12.09 report 2005
Digest | Full Text
RMC No. Prescribes the guidelines on the proper treatment of September 5,

43-2005 shares of stock disposed of in the Stock Exchange 2005
Digest | Full Text
RMC No. Provides guidelines for the taxation of payments for September 8,
44-2005 computer software 2005
Digest | Full Text
RMC No. Clarifies the date of effectivity and utilization of September 9,

45-2005 resolutions issued by the Technical Committee on Real 2005
Property Valuation
Digest | Full Text
RMC No. Suspends until further notice the effectivity of September

46-2005 Revenue Memorandum Circular No. 43-2005, which 12 , 2005
prescribes the guidelines on the proper treatment of
shares of stock disposed of in the Stock Exchange
Digest | Full Text
RMC No. Notifies the loss of duplicate copy of one set of September
47-2005 unissued BIR Form No. 1954 - Certificate Authorizing 12, 2005
Registration
Digest | Full Text
RMC No. Circularizes the full text of CMIO Office Order No. 06- September
48-2005 018-2 to protect the rights of BIR personnel and all 19, 2005
others concerned and assist in the preservation of
integrity of the Revenue Integrity Protection Service
(RIPS)
Digest | Full Text
RMC No. Publishes the full text of Executive Order No. 459 September
49-2005 entitled "Streamlining the Procedure in the 19, 2005
Disposition of Requests of Government Officials and
Employees for Authority to Travel Abroad"
Digest | Full Text
RMC No. Notifies the loss of original copy of an unissued BIR September
50-2005 Form No. 0421-Tax Verification Notice with Serial No. 20, 2005
TVN200200127402
Digest | Full Text
RMC No. Enjoins revenuers to participate in the activities to September

51-2005 celebrate the 16th National Statistics Month in 20, 2005
October 2005
RMC No. Reiterates the Value-Added Tax liability of the tollway October 3,
52-2005 industry 2005
Digest | Full Text
RMC No. Extends until further notice the temporary suspension October 5,
53-2005 of the monthly submission of sales report generated 2005
by CRM/POS machines prescribed under Revenue
Regulations No. 5-2005
Digest | Full Text
RMC No. Notifies the loss of one (1) unused BIR Form No. 1954 October 13,
55-2005 – Certificate Authorizing Registration with Serial No. 2005
CAR200400222610
Digest | Full Text
RMC No. Revokes with finality Revenue Memorandum Circular October 19,
56-2005 No. 43-2005 pertaining to shares of stock disposed of 2005
in the Stock Exchange
Digest | Full Text
RMC No. Prescribes the required attachments to the quarterly October 20,
57-2005 VAT return to be filed starting October 25, 2005 2005
Digest | Full Text
RMC No. Clarifies the policy on the production of books, October 21,
58-2005 papers, documents and other pertinent data for 2005
Revenue Integrity Protection Service purposes
Digest | Full Text
RMC No. Clarifies the tax treatment of petroleum products sold October 24,
59-2005 to international marine vessels 2005
Digest | Full Text
RMC No. Notifies the loss of one (1) piece of Tax Remittance October 25,
60-2005 Advice with Serial No. 558706 2005
Digest | Full Text
RMC No. Provides basic questions and answers to clarify the October 28,
61-2005 VAT provisions of Republic Act No. 9337 applicable to 2005
the power industry
Digest | Full Text
RMC No. Prescribes the guidelines in the form of basic November 3,

62-2005 questions and answers regarding the registration and 2005
invoicing requirements including clarification on
common issues affecting Value-Added Tax taxpayers
Digest | Full Text
RMC No. Prescribes the standard format of invoice structure for November
64-2005 Taxis and Asian Utility Vehicles 18, 2005
Digest | Full Text
RMC No. Notifies the loss of duplicate to quintuplicate copies of November

65-2005 an issued one (1) pad of BIR Form No. 2524 - Revenue 24, 2005
Official Receipt
Digest | Full Text
RMC No. Encourages concerned revenue officials to exercise November
66-2005 vigilance in handling and monitoring stop-filer cases 30, 2005
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. December 2,
67-2005 1954 - Certificate Authorizing Registration with Serial 2005
No. CAR200300048035
Digest | Full Text
RMC No. Circularizes the enhanced VAT forms – BIR Form No. December 8,
68-2005 2550M (Monthly Value-Added Tax Declaration) and 2005
BIR Form No. 2550Q (Quarterly Value-Added Tax
Return) – September 2005 version
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B-1
| Annex B-2
RMC No. Prescribes the guidelines in the form of basic December 15,
70-2005 questions and answers regarding the implementation 2005
of the Enhanced Voluntary Assessment Program
(EVAP)
Digest | Full Text
RMC No. Suspends all field operations of the Bureau of Internal December 16,
71-2005 Revenue effective December 19, 2005 2005
Digest | Full Text
RMC No. Prescribes the transition procedures for all Electronic December 22,
72-2005 Filing and Payment System filers (Large Taxpayers/Top 2005
10,000 Corporations) in filing tax returns affected by
the new VAT Law (R.A. 9337)
Digest | Full Text
RMC No. Authorizes the use of the Efficient Service Machine December 23,
73-2005 developed by Land Bank of the Philippines 2005
Digest | Full Text
RMC No. Clarifies that the deadline for availment of Enhanced December 28,
74-2005 Voluntary Assessment Program (EVAP) for taxable 2005
year 2004 and prior years under certain conditions is
up to the first working day of January 2006
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. December 29,
75-2005 2524 - Revenue Official Receipt with Serial No. 2005
ROR200500569027
Digest | Full Text
RMC No. Notifies the burning of one (1) pad of unused BIR December 29,
76-2005 Form No. 2524 - Revenue Official Receipt 2005
Digest | Full Text

Subject Matter
Issuance
RMC No. 1- Notifies the loss of 1 pad of unused BIR Form No. 3148 January 5,
2004 - Official Delivery Invoice-Guia with Serial Nos. 2004
ODG200100025701-ODG200100025750.
Digest | Full Text
RMC No. 2- Clarifies the issues on VAT taxable transactions of January 7,

2004 Philippine Port Authority. 2004
Digest | Full Text
RMC No. 3- Notifies the loss of 1 Tax Credit Certificate with Serial January 14,
2004 No. 000959. 2004
Digest | Full Text
RMC No. 4- Notifies the loss of 1 set of unused BIR Form No. 1954 January 23,
2004 - Certificate Authorizing Registration with Serial No. 2004
CAR200000109537.
Digest | Full Text
RMC No. 5- Publishes the full text of Government Accounting and February 5,
2004 FMIS Circular Letter No. 2003-006 issued by the 2004
Commission on Audit.
Digest | Full Text
RMC No. 6- Publishes the full text of PHILHEALTH Advisory No. 06- February 5,
2004 002-2003. 2004
Digest | Full Text
RMC No. 7- Notifies the loss of 1 quadruplicate copy of unused BIR February 6,
2004 Form No.2524 - Revenue Official Receipt with Serial 2004
No. ROR200301341101.
Digest | Full Text
RMC No. 8- Notifies the loss of 1 triplicate copy of unused BIR February 18,
2004 Form No. 1954 - Certificate Authorizing Registration 2004
with Serial No. CAR200300222435.
Digest | Full Text
RMC No. 9- Prescribes the guidelines and policies on the taxation February 20,
2004 of banks and non-bank financial intermediaries 2004
performing quasi-banking functions and other non-
bank financial intermediaries as a result of the
enactment and effectivity of Republic Act No. 9238,
which excludes several services from the coverage of
the Value-Added Tax and re-imposing the Gross
Receipts Tax on banks and non-bank financial
intermediaries performing quasi-banking functions
and other non-bank financial intermediaries beginning
January 1, 2004.
Digest | Full text | RA 9238
RMC No. Supplements RMC No. 9-2004 issued in relation to the February 23,
10-2004 implementation of Republic Act No. 9238 for banks 2004
and non-bank financial intermediaries, specifically for
the reimposition of Gross Receipts Tax
Digest | Full Text
RMC No. Prescribes the full text of Executive Order No. 259 February 24
11-2004 entitled "Creating the Department of Finance Revenue 2004
Integrity Protection Service".
Digest | Full Text
RMC No. Publishes the full text of Memorandum Order No. 126 February 26,
12-2004 issued by the President of the Philippines. 2004
Digest | Full Text
RMC No. Prescribes the weekly reporting system for the March 1,
13-2004 Bureau's Centennial Taxpayers Recognition Program. 2004
RMC No. Cancels 1 set of unused BIR Form No. 1954 - March 10,
14-2004 Certificate Authorizing Registration with Serial No. 2004
CAR200300225572.
Digest | Full Text
RMC No. Specifies details relative to the entry into force, March 10,
15-2004 effectivity and applicability of the Philippine Tax 2004
Treaties with Bahrain, Bangladesh, Czech, Sweden and
Vietnam.
Digest | Full Text
RMC No. Publishes the full text of Bank Bulletin No. 2003-11 March 10,
16-2004 relative to internal revenue tax payment thru Tax 2004
Debit Memo.
Digest | Full Text
RMC No. Prescribes the list of Tax Credit Certificates and March 17,
17-2004 Disbursement Vouchers for tax refunds for the month 2004
of February 2004.
RMC No. Notifies the loss of 1 pad of unused BIR Form No. 0423 March 22,
18-2004 - Apprehension Slip with Serial Nos. 2004
APS200300006651 to APS200300006700.
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 0421 March 22,
19-2004 - Tax Verification Notice with Serial No. 2004
TVN200100100129.
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954 April 1, 2004
20-2004 - Certificate Authorizing Registration with Serial No.
CAR200300157455.
Digest | Full Text
month of March 2004.
RMC No. Defines the rules relative to the accounting methods April 14, 2004
22-2004 to be used by taxpayers for internal revenue tax
purposes.
Digest | Full Text
RMC No. Reiterates the provisions of RR No. 2-87 relative to the April 15, 2004
23-2004 issuance of Official Delivery Invoice and maintenance
of Official Register Books with respect to removal/sale
of molasses.
Digest | Full Text
RMC No. Provides basic information and answers to questions April 16, 2004
24-2004 frequently asked about the Centennial Taxpayers
Recognition Program.
Digest | Full Text
RMC No. Specifies the activities for the BIR's Centennial April 16, 2004
25-2004 Anniversary Celebration.
Digest | Full Text
RMC No. Clarifies issues pertaining to the modified procedures April 28, 2004
26-2004 of registering manually-printed receipts or
sales/commercial invoices prior to their use.
Digest | Full Text
RMC No. Notifies the loss of 2 original copies of unused BIR April 30, 2004
27-2004 Form No. 1954 - Certificate Authorizing Registration
with Serial Nos. CAR200400021976 and
CAR200400021978.
Digest | Full Text
RMC No. Reiterates the provision of RMO No. 39-87 which May 3, 2004
28-2004 specifies that deficiency tax assessments of P 100 or
less shall no longer be assessed nor collected.
Digest | Full Text
month of April 2004.
RMC No. Reminds all Regional Directors and Revenue District May 20, 2004
30-2004 Officers of their responsibilities to the Centennial
Taxpayers Recognition Program.
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
RMC No. Specifies that the Bangko Sentral ng Pilipinas is June 3, 2004
31-2004 currently implementing its Checkless Payment System.
RMC No. Prescribes the list of Tax Credit Certificates and June 8, 2004
month of May 2004.
RMC No. Prescribes the revised rules and regulations June 8, 2004
33-2004 implementing R.A. No. 8502, otherwise known as the
"Jewelry Industry Development Act of 1998.".
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954 June 14, 2004
CAR200300195267 .
Digest | Full Text
RMC No. Notifies the cancellation of 11 pads and 16 sets of June 16, 2004
35-2004 unused BIR Form No. 2310 - Tax Credit Certificates
with Serial Nos. TCC200200001501 to
TCC200200002050 and TCC200200001485 to
TCC200200001500.
Digest | Full Text
RMC No. Circularizes Supreme Court's decision that pawnshops June 16, 2004
36-2004 are not subject to the 5% lending investor's tax.
Digest | Full Text
RMC No. Clarifies the settlement of the Value-Added Tax June 16, 2004
37-2004 liabilities of pawnshops for taxable years 1996 to
2002.
Digest | Full Text | Annex A | Annex 1 | Annex 2
RMC No. Publishes the full text of Circular Letter No. 2004-10 June 25, 2004
38-2004 issued by the Secretary of the Department of Budget
and Management regarding unpaid Social Insurance
Premiums to the GSIS.
Digest | Full Text
RMC No. Prescribes the mechanism for the settlement of the July 2, 2004
39-2004 income and franchise tax liabilities of Local Water
Districts for taxable years 1996 to 2002.
RMC No. Circularizes the full text of DOF Order No. 17-04 July 1, 2004
40-2004 prescribing the guidelines to implement the
registration of Barangay Micro Business Enterprises
and the availment of tax incentives under R.A. No.
9178.
RMC No. Cancels 1,500 pieces of unused Documentary Stamps July 7, 2004
41-2004 with Serial Nos. DSJ20030004359901 to
DSJ20030004361400.
Digest | Full Text
RMC No. Notifies the loss of 1 original copy of unused July 8, 2004
42-2004 Certificate Authorizing Registration (BIR Form No.
1954) with Serial No. CAR200400045081.
Digest | Full Text
RMC No. Notifies the cancellation of 4 sets of unused BIR Form July 15, 2004
43-2004 No. 2524 - Revenue Official Receipt with Serial Nos.
ROR200400336008, ROR200400337008,
ROR200400338008 and ROR200400339008
Digest | Full Text
RMC No. Publishes the full text of the memorandum issued by July 20, 2004
44-2004 Undersecretary Nieves L. Osorio of the Department of
Finance containing an advisory on foreign travels
Digest | Full Text
RMC No. Publishes the full text of Memorandum Circular No. 55 July 21, 2004
"Directing all Departments, Bureaus, Offices and
Instrumentalities of the Government, Including
Government-Owned and Controlled Corporations to
Incorporate the Use of 1% by Volume Coconut Methyl
Ester in their Diesel Requirements."
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954 July 21, 2004
CAR200400057930
Digest | Full Text
RMC No. Notifies the cancellation of 8 pads and 205 sets of BIR July 23, 2004
47-2004 Form No. 2524 (Revenue Official Receipt), 1,250
pieces of Documentary Stamps and 5 pads of
Accountable Form No. 51 (Official Receipt)
Digest | Full Text
RMC No. Notifies the revocation/cancellation of BIR Ruling Nos. July 26, 2004
48-2004 076-88, 004-89 and 191-89 pursuant to Court of Tax
Appeals Case No. 5233
Digest | Full Text
RMC No. Notifies the loss of 1 set of used BIR Form No. 1954 - August 3,
CAR200300128673
Digest | Full Text
month of July 2004
RMC No. Specifies BIR offices authorized to issue Tax Debit August 13,
51-2004 Memo (TDM) 2004
Digest | Full Text
RMC No. Prescribes the format of the Sworn Affidavit specified August 13,
52-2004 in Department Order No. 17-04, which contains the 2004
guidelines to implement the registration of Barangay
Micro Business Enterprises (BMBE) and the availment
of tax incentives under the BMBE Act of 2002
RMC No. Clarifies whether minors who are opening a bank August 13,
53-2004 account can be issued a Taxpayer Identification 2004
Number (TIN)
Digest | Full Text
RMC No. Publishes the full text of Memorandum Circular No. August 18,
54-2004 01-04 from the National Statistical Coordination Board 2004
relative to the celebration of the 15Th National
Statistics Month in October 2004
Digest | Full Text
RMC No. Prescribes the BIR's policy on the handling of TIN September 6,
55-2004 verification queries raised by companies 2004
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954 September 7,
56-2004 - Certificate Authorizing Registration with Serial No. 2004
CAR200400155857
Digest | Full Text
RMC No. Publishes the full text of Administrative Order No. 103 September
57-2004 issued by the President of the Philippines entitled 13, 2004
"Directing the Continued Adoption of Austerity
Measures in the Government."
Digest | Full Text
RMC No. Notifies the loss of 1 duplicate copy of unused BIR September
58-2004 Form No. 1954 - Certificate Authorizing Registration 16, 2004
Digest | Full Text
RMC No. Circularizes the Department of Budget and September

59-2004 Management and Department of Education Joint 23, 2004
Circular No. 2004-1 implementing the direct release of
funds to the Regional Offices and implementing units
(Division/High School)
Digest | Full Text
RMC No. Clarifies the withholding of creditable Value-Added September
60-2004 Tax by government offices on purchases of P1,000.00 23, 2004
and below
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954- October 1,
CAR200400093102
Digest | Full Text
RMC No. Prescribes the use of the Government Expense Code October 11,
62-2004 Digest | Full Text | Annex 2004
Digest | Full Text
RMC No. Notifies the loss of 2 sets of unissued/filled-up BIR October 21,
64-2004 Form No. 1954-Certificate Authorizing Registration 2004
with Serial Nos. CAR200400073506 and
CAR200400073676
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954- October 21,
CAR200300160753
Digest | Full Text
RMC No. Notifies the loss of 1 quadruplicate copy of unused BIR November
66-2004 Form No. 1954 - Certificate Authorizing Registration 11, 2004
Digest | Full Text
Digest | Full Text
RMC No. Cancels 3 sets of BIR Form No. 1954 - Certificate November
68-2004 Authorizing Registration with Serial Numbers 17, 2004
CAR200400168810, CAR200400168870 and
CAR200400171264
Digest | Full Text
RMC No. Publishes the full text of BOC and BIR Joint Order November
69-2004 pertaining to the disposition of tax-exempt vehicles 22, 2004
registered or owned by Diplomatic Mission and
Consular Offices/Officials, its officers, including its
administrative and technical staff members enjoying
tax and duty free privileges
Digest | Full Text
RMC No. Clarifies the proper determination of amount of November
70-2004 Value-Added Tax on VAT invoices or VAT official 23, 2004
receipts
Digest | Full Text
RMC No. Prescribes the mandatory availment of the Electronic November

71-2004 Filing and Payment System and mandatory Electronic 23, 2004
Submission of Summary List of Sales and Purchases
and Annual Alphalist of Income Payees and Taxes
Withheld
Digest | Full Text
RMC No. Clarifies issues on the additional transactions subject November
72-2004 to Creditable Withholding Tax 23, 2004
Digest | Full Text
RMC No. Provides the guidelines and policies for the November
73-2004 assessment and collection of Business Tax applicable 26, 2004
to pawnshops
Digest | Full Text
Digest | Full Text
RMC No. Notifies the loss of 2 sets of BIR Form No. 2524- December 29,
75-2004 Certificate Authorizing Registration with Serial Nos. 2004
ROR200301549999 and ROR200301550000
Digest | Full Text
RMC No. Publishes the full text of Memorandum issued by the December 28,
76-2004 Executive Secretary entitled "Use of International and 2004
National Direct Dial (IDD and NDD) Facilities"
Digest | Full Text

Subject Matter
Issuance
RMC No. 1- Provides basic information and answers to questions January 3,
2003 frequently asked about substituted filing of income 2003
tax returns by qualified pure compensation income
earners
Digest | Full Text
RMC No. 2- Clarifies certain issues relative to the staggered filing January 9,
2003 of returns pursuant to Revenue Regulations No. 26- 2003
2002
Digest | Full Text
RMC No. 3- Prescribes the manner of accomplishing Annual January 13,

2003 Information Return of Income Taxes Withheld on 2003
Compensation and Final Withholding Taxes (BIR Form
1604-CF)
Digest | Full Text | Form 1602 attachment
RMC No. 4- Clarifies the items that would constitute gross receipts January 15,
2003 and cost of services for purposes of computing the 2003
gross income on sale of services, which shall be the
basis of the 2% Minimum Corporate Income Tax
(MCIT)
Digest | Full Text
Digest | Full Text | Attachment
RMC No. 6- Clarifies certain issues relative to the services January 22,
2003 rendered by individual professional practitioners, 2003
general professional partnerships, entertainers and
professional athletes who are subject to the Value-
Added Tax or Percentage Tax beginning January 1,
2003
RMC No. 7- Circularizes the list of Tax Credit Certificates and February 13,
2003 Disburserment Vouchers for tax refunds issued for the 2003
RMC No. 8- Notifies the loss of one (1) set of unused BIR Form No. February 17,
2003 1954 - Certificate Authorizing Registration with Serial 2003
Number CAR200100146518
Digest | Full Text
RMC No. 9- Prescribes the establishment of "BIR-On-Wheels" by February 21,

2003 the RDOs, LTAD I and II and LTDOs Makati and Cebu 2003
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. March 3,
Digest | Full Text
RMC No. Publishes the full text of Proclamation No. 161 of the March 7,
11-2003 Office of the President of the Philippines entitled 2003
"Declaring The Period From February 28 To March 6,
2002 And Every Year Thereafter As National Peace
Consciousness Week"
Digest | Full Text
Digest | Full Text
RMC No. Clarifies the termination of audit and investigation of March 19,
13-2003 tax returns in the light of the pronouncement of 2003
President Arroyo
Digest | Full Text
RMC No. Waives the imposition of penalties on professionals March 26,

14-2003 and brokers who failed to file their Value-Added 2003
Tax/Percentage Tax returns for the months of January
and February
Digest | Full Text
RMC No. Publishes the full text of the "Implementing Rules and April 1, 2003
15-2003 Regulations of Executive Order No. 40, Series of
2001," which consolidates the procurement rules and
procedures for all national government agencies,
government-owned or controlled corporations and
government financial institutions, and requires the
use of the government electronic procurement system
Digest
RMC No. Defines the term "Certificate of Deposit" to clarify its April 1, 2003
16-2003 taxability
Digest | Full Text
RMC No. Grants taxpayers with accounting period ended April 16, 2003
17-2003 December 31, 2002 an extension of time to file their
Income Tax returns up to April 21, 2003
Digest | Full Text
RMC No. Notifies the loss of unused 1 set of BIR Form No. 2321 April 21, 2003
18-2003 - Tax Debit Memo with serial number 026551
Digest | Full Text
RMC No. Provides the guidelines for the filing of the first April 25, 2003
19-2003 quarter Value-Added Tax Return for 2003 by banks,
non-bank financial intermediaries and finance
companies
Digest | Full Text
RMC No. Notifies the loss of one (1) original copy of unused BIR April 28, 2003
with Serial Number CAR200100004436
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. April 28, 2003
21-2003 1954 - Certificate Authorizing Registration with Serial
Digest | Full Text
RMC No. Notifies the loss of one (1) original copy of unused BIR April 28, 2003
with Serial Number CAR200100009927
Digest | Full Text
RMC No. Clarifies certain issues relative to imposition of VAT on April 30, 2003
23-2003 services of stock, real estate, commercial, customs
and immigration brokers beginning January 1, 2003
Digest | Full Text
RMC No. Notifies the missing of one (1) original copy of unused April 30, 2003
24-2003 BIR Form No. 0421 - Tax Verification Notice with Serial
Number TVN200200204486
Digest | Full Text
RMC No. Notifies the loss of four (4) sets of unused BIR Form May 7, 2003
25-2003 No. 0421 - Tax Verification Notice
Digest | Full Text
month of April 2003
Digest | Full Text
RMC No. Notifies the loss of five (5) copies of Tax Credit May 15, 2003
27-2003 Certificates (TCCs) issued to Technology Electronics
Assembly and Management (TEAM) Pacific
Corporation
Digest | Full Text
RMC No. Clarifies certain issues on the imposition of Value- May 19, 2003
28-2003 Added Tax on banks, non-bank financial
intermediaries, finance companies and other financial
intermediaries not performing quasi-banking
functions
Digest | Full Text
RMC No. Prescribes the guidelines for the filing of monthly May 20, 2003
29-2003 Value-Added Tax return for the month of April, 2003
by banks, non-bank financial intermediaries, finance
companies and other financial intermediaries not
performing quasi-banking functions
Digest | Full Text
RMC No. Clarifies issues on the imposition of Value-Added Tax May 21, 2003
30-2003 on sales of services by banks and other financial
institutions to "PEZA-registered/Ecozone export
enterprises."
Digest | Full Text
RMC No. Prescribes the uniform guidelines on the taxation of June 4, 2003
31-2003 imported motor vehicles through the Subic Free Port
Zone and other freeport zones that are sold at public
auction.
Digest | Full Text
RMC No. Clarifies the implementation of RMC No. 31-2003 June 11, 2003
32-2003 relative to the taxability of the sale through public
auction or negotiated sale of motor vehicles imported
through the Subic Freeport Zone and other freeport
zones
Digest | Full Text
RMC No. Notifies the loss of one (1) duplicate copy of unused June 12, 2003
33-2003 BIR Form No. 1954 - Certificate Authorizing
Registration with Serial Number CAR200300018814
Digest | Full Text
RMC No. Contains the list of Tax Credit Certificates and June 16, 2003
month of May 2003
Digest | Full Text
RMC No. Prescribes the guidelines relative to the filing and June 17, 2003
35-2003 remittance of taxes withheld on income payments
made to suppliers of agricultural products for the
month of June
Digest | Full Text
RMC No. Directs BIR officials and employees to refrain from June 18, 2003
36-2003 acting as "Brokers" or Go-Betweens and similar other
roles in the selling/buying/transfers of Tax Credit
Certificates
Digest | Full Text
RMC No. Notifies the loss of one (1) set of unused BIR Form No. June 24, 2003
37-2003 0421 - Tax Verification Notice with Serial Number
TVN200200233771
Digest | Full Text
RMC No. Notifies the loss of one (1) pad of unused BIR Form June 24, 2003
38-2003 No. 0423 - Apprehension Slip with Serial Numbers
APS200100022051 to APS200100022100
Digest | Full Text
RMC No. Clarifies the termination and handling of June 30, 2003
39-2003 audit/investigation and
reinvestigation/reconsideration of tax
liabilities/returns of taxpayers under the jurisdiction
of the Large Taxpayers Service, Enforcement Service
and Legal Service, and those handled by the various
task forces
Digest | Full Text
RMC No. Clarifies the effect of issuance and receipt of Letter July 7, 2003
40-2003 Notice to the taxpayer's right to amend its tax returns
Digest | Full Text
RMC No. Prescribes the list of Tax Credit Certificates (TCC) or July 11, 2003
41-2003 Disbursement Voucher for tax refunds issued for the
month of June 2003.
Digest | Full Text
RMC No. Clarifies certain issues raised relative to the processing July 23, 2003
42-2003 of claims for VAT credit/refund, including those filed
by direct exporters with the DOF's One-Stop Shop
Inter-Agency Tax Credit and Duty Drawback
Digest | Full Text
RMC No. Amends RMC No. 13-2003 regarding the issuance of July 23, 2003
43-2003 Letters of Authority/Audit Notices/Tax Verification
Notices covering the audit/verification of taxpayers'
tax returns/liabilities.
Digest | Full Text
RMC No. Prescribes the list of Tax Credit Certificates and August 11,
month of July 2003.
Digest | Full Text | Attachment
RMC No. Clarifies the policy on the use of head office August 12,
45-2003 receipts/invoices by branches. 2003
Digest | Full Text
RMC No. Circularizes the full text of the Department of August 12,
46-2003 Finance's Order No. 20-03 which provides measures to 2003
safeguard the integrity of the Tax Credit System being
administered by the One-Stop Shop Inter-Agency Tax
Credit and Duty Drawback Center
Digest | Full Text
RMC No. Circularizes the Department of Finance's Order No. August 13,
47-2003 19-03 which directs the One-Stop Shop Inter-Agency 2003
Tax Credit and Duty Drawback Center to conduct a
special revalidation of all outstanding Tax Credit
Certificates issued prior October 1, 2003.
Digest | Full Text
Number CAR200300031041.
Digest | Full Text
RMC No. Prescribes amendments to RMC No. 42-2003 relative August 27,
49-2003 to the processing of claims for VAT credit/refund. 2003
Digest | Full Text
RMC No. Clarifies the venue for payment of Capital Gains August 28,
50-2003 Tax/Creditable Expanded Withholding Tax and 2003
corresponding Documentary Stamp Tax relative to the
sale of real properties by insurance companies.
Digest | Full Text
51-2003 2524 - Revenue Official Receipt with Serial Number 2003
ROR200201451285.
Digest | Full Text
RMC No. Extends the deadline for the termination and August 29,
52-2003 reporting of all cases being handled by the divisions 2003
under the Enforcement Service until September 30,
2003.
Digest | Full Text
RMC No. Notifies the loss of two Tax Credit Certificates issued September
53-2003 to Eastern Dragon International Textile Corporation 10, 2003
with Serial Nos. 009503 to 009504
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificates and September
Digest | Full Text
RMC No. Notifies the loss of one (1) pad of unused BIR Form September
55-2003 No. 2320- Tax Credit Certificate with Serial Nos. 15, 2003
024401 to 024450.
Digest | Full Text
RMC No. Notifies the loss of 26 sets of unused BIR Form No. September
56-2003 2524- Revenue Official Receipts with Serial Nos. 29, 2003
ROR200201017475-ROR200201017500.
Digest | Full Text
RMC No. Publishes the full text of Memorandum Circular No. 46 September
57-2003 from the Office of the President regarding "Complete 29, 2003
Staff Work for Request for Presidential Issuances.
Digest | Full Text
RMC No. Prescribes the formats to be used in the preparation October 2,

58-2003 of Sworn Statement and Official Register of Books by 2003
manufacturers/assemblers, importers and dealers of
automobiles.
Digest | Full Text | Annex A | Annex B-1 | Annex B-2 |
Annex B-3
RMC No. Notifies the loss of one (1) original copy of unused BIR October 3,
59-2003 Form No. 1758 - Authority to Cancel Assessment with 2003
Serial No. ACA97000014203.
Digest | Full Text
RMC No. Clarifies issues raised relative to the implementation October 9,

60-2003 of RR No. 25-2003 which governs the imposition of 2003
Excise Tax on Automobiles
Digest | Full Text
RMC No. Prescribes additional information to be indicated in October 8,

61-2003 the VAT invoice/receipt. 2003
Digest | Full Text
RMC No. Provides guidelines for Documentary Stamp Tax October 8,

62-2003 evaluation on cash-settled securities swap 2003
transactions.
Digest | Full Text
RMC No. Subjects local water districts to Franchise Tax and October 13,
63-2003 Corporate Income Tax. 2003
Digest | Full Text
RMC No. Prescribes the list of Tax Credit Certificates or October 13,
64-2003 Disbursement Vouchers for tax refunds for the month 2003
of September 2003.
RMC No. Notifies the loss of 1 duplicate copy of unused BIR October 14,
65-2003 Form No. 2524 - Revenue Official Receipt with Serial 2003
No. ROR200301004598.
Digest | Full Text
RMC No. Clarifies the taxability of the Philippine Airlines for October 16,
66-2003 Income Tax purposes as well as other similarly 2003
situated franchise grantees.
Digest | Full Text
RMC No. Notifies the loss of 2 pads and 49 sets of unused and October 16,
67-2003 cancelled BIR Form No. 2524 - Revenue Official 2003
Receipts.
Digest | Full Text
RMC No. Notifies the loss of 1 triplicate copy of unused BIR October 17,
with Serial No. CAR200300104976.
Digest | Full Text
RMC No. Clarifies the tax base for purposes of the percentage October 22,
69-2003 (gross receipts) tax. 2003
Digest | Full Text
RMC No. Notifies the loss of 1 quadruplicate copy of unused BIR October 23,
Digest | Full Text
RMC No. Clarifies issues affecting the revised procedures in the October 23,
71-2003 processing and approval of applications for permit to 2003
adopt Computerized Accounting System or
Components thereof
Digest | Full Text
RMC No. Specifies the tax implications of Electric Cooperatives October 24,
72-2003 registered with the National Electrification 2003
Administration and Cooperative Development
Authority
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954- November 3,
CAR200100234052
Digest | Full Text
RMC No. Notifies the loss of 1 set of unused BIR Form No. 1954- November 3,
CAR200300046587
Digest | Full Text
RMC No. Circularizes the list of Tax Credit Certificate and November
75-2003 Disbursement Vouchers for tax refunds for the month 11, 2003
of October 2003
RMC No. Clarifies the tax exemptions of non-stock, non-profit November

76-2003 corporations and non-stock, non-profit educational 17, 2003
institutions
Digest | Full Text
RMC No. Classifies payments for software programs for income November
77-2003 tax purposes 19, 2003
Digest | Full Text
Digest | Full Text
RMC No. Clarifies the areas of jurisdiction of each functional December 29,
80-2003 group in the reassignment and relief orders of 2003
regional personnel
Digest | Full Text

Subject Matter
Issuance
Digest
RMC No. 2- Notifies the loss of twenty nine (29) sets of unused BIR January 10,
2002 Form No. 2524 (Revenue Official Receipt) with Serial 2002
Nos. ROR199900666872-ROR199900666900
Digest
RMC No. 3- Circularizes Memorandum Circular No. 5-2001 of the January 15,
2002 Government Service Insurance System which amends 2002
Section 11.8.2, Rule Xl of the implementing rules and
regulations of R.A. 8291, otherwise known as the GSIS
Act of 1997
Digest
Digest
Digest
RMC No. 6- Prescribes the establishment of Tax Filing Centers at February 18,
2002 the Revenue District Offices, Large Taxpayers 2002
Assistance Division I and II and Large Taxpayers
District Office-Makati to receive "No Payment" returns
(exempt/break-even/refundable and "For Second
Installment")
Digest
RMC No. 7- Notifies the loss of one (1) pad of unused BIR Form February 22,
2002 No. 2320 - Tax Credit Certificate with Serial Nos. 2002
024701 to 024750
Digest
RMC No. 8- Notifies the loss of three (3) sets of used BIR Form No. February 26,
2002 0421 - Tax Verification Notice with Serial Nos. 2002
TVN200000156132 to TVN200000156134
Digest
RMC No. 9- Notifies the loss of unused BIR Form No. 2524 - February 26,
2002 Revenue Official Receipt with Serial Nos. 2002
ROR200000415495 (1 set) and ROR200000415496 (2
sheets)
Digest
RMC No. Prescribes the guidelines in the implementation of March 27,
10-2002 Administrative Order No. 32 providing for adjusted 2002
official working hours for the months of April and May
2002
Digest
Digest
RMC No. Publishes the formats to be used by the withholding April 4, 2002
12-2002 agents in the submission/filing in diskette form of
alphabetical list of employees and list of payees which
form part of the Annual Information Return (BIR Form
No. 1604-CF/1604-E)
Digest
RMC No. Clarifies the venues for the filing of Income Tax April 11, 2002
13-2002 returns of employees of establishments classified as
regular large taxpayers, excise taxpayers and those
under the jurisdiction of the Large Taxpayers District
Offices in Makati and Cebu
Digest
RMC No. Prescribes the procedures for the manner of filing of April 15, 2002
14-2002 tax returns for income derived by Foreign Currency
Deposit Units from foreign currency and other
transactions and the manner of reporting their income
for income tax purposes
Digest
RMC No. Circularizes BIR Ruling No. 12-02 which contains the April 26, 2002
15-2002 interpretation of the term “engaged in preferred
areas of activities” used under tax treaty article on
royalties
Digest
month of March 2002
Digest
RMC No. Circularizes BIR Ruling No. 043-2000 relative to the May 28, 2002
17-2002 taxability of cologne products as toilet waters
Digest
RMC No. Circularizes the interpretation by the Supreme Court May 31, 2002
18-2002 of the Philippines of the pertinent provisions of
Section 140 of the Tax Code of 1997 relative to
exemption from specific tax of the sale of stemmed
leaf tobacco
Digest
RMC No. Circularizes the entry into force and applicability on June 13, 2002
19-2002 income of the Convention between the Republic of
the Philippines and the Swiss Confederation for the
avoidance of double taxation with respect to taxes on
income, and the Agreement between the Republic of
the Philippines and the People’s Republic of China for
the avoidance of double taxation and the prevention
of fiscal evasion with respect to taxes on income
Digest
RMC No. Circularizes the agreement between the BIR and the June 21, 2002
20-2002 Bankers Association of the Philippines that the
Electronic Fund Transfer Instruction System (EFTIS)
currently used by Commercial and Universal banks in
paying their own tax liabilities shall be considered as
e-payment
Digest
RMC No. Circularizes the List of Tax Credit Certificates and July 5, 2002
month of April 2002
Digest
RMC No. Circularizes the List of Tax Credit Certificates and July 17, 2002
month of May 2002
Digest
RMC No. Notifies the loss of two (2) sets of unused BIR Form July 18, 2002
23-2002 No. 1954-Certificate Authorizing Registration
(transactions involving real and personal properties)
with Serial Numbers CAR 200100002937 and CAR
200100002944
Digest
RMC No. Prescribes the required procedures and electronic July 22, 2002
24-2002 format in the submission of Quarterly List of
Sales/Purchases
Digest
25-2002 0421-Tax Verification Notice with Serial Number
TVN200100024600
Digest
month of June 2002
Digest
RMC No. Clarifies the policies on the authorized signatory for August 7,
27-2002 Tax Verification Notices (TVNs) covering the 2002
audit/verification of tax returns for regional cases
Digest
month of July 2002
Digest
29-2002 2524 - Revenue Official Receipt with Serial Number 2002
ROR200101318052
Digest
29-2002 2524 – Revenue Official Receipt with Serial Number 2002
ROR200101318052
Digest
RMC No. Prescribes the procedures in the manner of filing of August 20,
30-2002 Value-Added Tax and Percentage Tax returns and 2002
payment of taxes due thereon of taxpayers under RDO
No. 24 – City of Valenzuela
Digest
31-2002 0421-Tax Verification Notice with Serial Number 2002
TVN200100025240
Digest
RMC No. Specifies the immediate audit/verification and August 29,

32-2002 processing of 2001 and 2002 tax returns listed in the 2002
Circular
Digest
RMC No. Notifies the loss of one (1) original copy of Tax Credit August 30,
33-2002 Certificate issued to MAR Fishing Company, Inc. with 2002
Serial Number 000738
Digest
RMC No. Publishes the full text of Presidential Anti-graft September 3,

34-2002 Commission Memorandum regarding the duty to 2002
respond to all communications within 15 working days
pursuant to RA No. 6713
Digest
RMC No. Publishes the full text of GSIS Branch Memorandum September 3,
35-2002 Circular No. 02-2002 entitled “Abolition of Average 2002
Monthly Compensation Limit and the Revised
Schedule of Contributions Under RA 8291 Effective
January 1, 2003”
Digest
RMC No. Publishes the full text of GSIS Branch Memorandum September 3,
36-2002 Circular No. 03-2002 entitled "Increase in the 2002
Maximum Limit of Employees' Compensation
Contributions Effective January 1, 2003"
Digest
RMC No. Circularizes the list of Tax Credit Certificates and September 6,
Digest
38-2002 No. 19.14 – Apprehension Receipt with Serial Number 10, 2002
076201-076250
Digest
39-2002 No. 19.14 – Apprehension Receipt with Serial Number 10, 2002
073951-074000
Digest
40-2002 2524 – Revenue Official Receipt with Serial Number 26, 2002
ROR200100219064
Digest
RMC No. Circularizes Department Order No. 7-02 which September

40A-2002 provides the implementing rules for the first 11, 2002
paragraph of Section 4 of the Tax Code of 1997 –
“Power of the Commissioner to interpret tax laws and
to decide tax cases”
Digest
RMC No. Notifies the loss of original copies of Tax Credit September
41-2002 Certificates (TCCs) issued to various grantees 26, 2002
Digest
Digest
RMC No. Announces that starting October 23, 2002, the BIR’s October 24,
43-2002 Accountable Forms Division will issue a Documentary 2002
Stamp with P 15 denomination
Digest
RMC No. Clarifies taxpayers’ use of accounting methods for October 30,
44-2002 internal revenue tax purposes 2002
Digest
RMC No. Amends the procedural requirements for the tax October 30,
45-2002 exemption of sale of principal residence 2002
Digest
RMC No. Clarifies the implication of Article 12(2)(b) on Royalties November 4,

46-2002 of the RP-China Tax Treaty 2002
Digest
RMC No. Publishes the full text of Memorandum Circular No. 26 November
47-2002 of the Office of the President of the Philippines 13, 2002
entitled “Guidelines On Foreign Trips Involving
Delegations Or Groups Of Two Or More Persons”
Digest
RMC No. Circularizes the list of imported articles that no longer November
48-2002 require the issuance of Authority to Release Imported 13, 2002
Goods (ATRIG) from the BIR prior to release from the
custody of the Bureau of Customs
Digest
Digest
RMC No. Prohibits the filing of multiple claims for credit of November
50-2002 input tax attributable to zero-rated sales 15, 2002
Digest
RMC No. Clarifies the imposition of the Gross Receipts Tax on November
51-2002 items of gross income subject to final withholding tax 15, 2002
as well as the tax base thereof.
Digest
RMC No. Notifies the loss of three (3) sets of unused BIR Form November
52-2002 No. AF51 (Accountable Form No. AF51) with Serial 27, 2002
Numbers 8656084P-8656086P
Digest
RMC No. Notifies the loss of one (1) set of unused BIR Form No. November
53-2002 1954 (Certificate Authorizing Registration) with Serial 28, 2002
Number CAR200100078662.
Digest
RMC No. Amends RMC No. 25-2002 relative to the loss of one December 11,
54-2002 (1) set of unused BIR Form No. 0421 (Tax Verification 2002
Notice) with Serial Number TVN200200024600
instead of TVN200100024600.
Digest
Digest
RMC No. Circularizes pertinent portions of C.T.A. Case No. 6166 December 18,
56-2002 relative to the taxability of Health Maintenance 2002
Organizations for VAT purposes.
Digest

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2012 Revenue Memorandum Circulars

No. of Date of Issue

RMC No. 5- Notifies the loss of 20 unused pads of Accountable February 6,

RMC No. Revokes memoranda of agreement entered into April 4, 2012

2011 Revenue Memorandum Circulars

RMC No. 4- Prescribes the uniform implementation of procedures January 19,

RMC No. 5- Prescribes the documents required to prove authority February 3,

RMC No. Revokes BIR Ruling [DA-(VAT-057) 552-08] dated August 4,

RMC No. Clarifies the application of Expanded Withholding Tax September 1,

RMC No. Imposes Value-Added Tax on Tollway Operators September 5,

RMC No. Clarifies certain issues raised on the taxability of September

RMC No. Enjoins participation to the celebration of the 22nd September

RMC No. Circularizes Section 19 of RA No. 9679 known as the September

RMC No. Circularizes relevant excerpts from the En Banc October 6,

RMC No. Circularizes Section 7 of RA No. 9647 known as the November 3,

RMC No. Reiterates the issuance of service record as a December 22,

2010 Revenue Memorandum Circulars

No. of Date of Issue

2009 Revenue Memorandum Circulars

No. of Subject Matter Date of Issue

RMC No. Circularizes the relevant portions of HUDCC June 3, 2009

RMC No. Circularizes the implementation of the eRegistration August 18,

RMC No. Circularizes the full text of DTI's Department October 1,

RMC No. Provides questions and answers on Creditable November

RMC No. Publishes the letter of the Commissioner of Internal November

RMC No. Publishes the full text of Memorandum of Agreement November

RMC No. Circularizes the full implementation of the December 7,

RMC No. Circularizes the mandatory enrollment to and December 14,

2008 Revenue Memorandum Circulars

No. of Date of Issue

RMC No. 5- Circularizes the full text of unnumbered memorandum January 7,

RMC No. Circularizes the procedures and guidelines in the February 1,

Digest | Full Text

RMC No. Circularizes the memorandum of the Commissioner of September 2,

RMC No. Clarifies the business taxation on the activities September 9,

RMC No. Clarifies the prescribed date of collection of all September

RMC No. Clarifies the taxability of director’s fees received by December 3,

2007 Revenue Memorandum Circulars

No. of Date of Issue

RMC No. 5- Circularizes the guidelines in the implementation of January 23,

RMC No. 9- Circularizes the memorandum of the Commissioner of February 5,

RMC No. Circularizes the memorandum of the Commissioner of February 5,

RMC No. Reiterates the amendment made by RA No. 9337 August 7,

RMC No. Publishes the full text of unnumbered memorandum October 3,

RMC No. Clarifies the authorized signatory in the Certificate November 5,

RMC No. Clarifies the proper treatment of cases under November 8,

RMC No. Circularizes the full text of an unnumbered November

RMC No. Circularizes the full text of an unnumbered December 4,

RMC No. Circularizes the conduct of post-audit review by the December 4,

RMC No. Prescribes the establishment of “BIR-On-Wheels” by December 4,

RMC No. Circularizes the taxpayer’s responsibility for December 5,

RMC No. Circularizes the memorandum of the former Deputy December 6,

2006 Revenue Memorandum Circulars

No. of Date of Issue

RMC No. 8- Clarifies certain issues relating to the implementation February 1,

RMC No. Circularizes the revised BIR Vision/Mission February 16,

RMC No. Clarifies certain provisions on Revenue Regulations February 22,

RMC No. Suspends the implementation of Revenue April 5, 2006

RMC No. Prescribes the submission of a narrative May 22, 2006

RMC No. Enjoins revenuers to participate in the activities to September 1,

RMC No. Lifts the suspension on the implementation of RMO September

RMC No. Provides basic question and answers to clarify November 3,