Revenue Memorandum Circulars

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

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2012 Revenue Memorandum Circulars

Date of Issue January 3, 2012

January 12, 2012

January 18, 2012

February 16, 2012

February 24, 2012

February 29, 2012

PAGCOR Digest | Full Text

March 14, 2012

March 19, 2012

RMC No. 11-2012

March 22, 2012

RMC No. 12-2012

March 27, 2012

RMC No. 13-2012

March 28, 2012

RMC No. 14-2012

RMC No. 15-2012

Date of Issue January 3, 2011

January 19, 2011

February 11, 2011

February 11, 2011

February 16, 2011

RMC No. 10-2011

February 24, 2011

RMC No. 11-2011

February 25, 2011

RMC No. 12-2011

RMC No. 13-2011

RMC No. 14-2011

RMC No. 15-2011

March 16, 2011

RMC No. 16-2011

RMC No. 17-2011

RMC No. 18-2011

RMC No. 19-2011

RMC No. 20-2011

RMC No. 21-2011

RMC No. 22-2011

May 17, 2011

RMC No. 23-2011

RMC No. 24-2011

RMC No. 25-2011

RMC No. 26-2011

June 29, 2011

RMC No. 27-2011

RMC No. 28-2011

RMC No. 29-2011

RMC No. 30-2011

July 21, 2011

RMC No. 31-2011

RMC No. 32-2011

RMC No. 33-2011

August 12, 2011

RMC No. 34-2011

August 15, 2011

RMC No. 35-2011

August 17, 2011

RMC No. 36-2011

August 31, 2011

RMC No. 37-2011

August 31, 2011

RMC No. 38-2011

RMC No. 39-2011