2008 revenue memorandum circulars - dmdcpa.com.ph · the revocation of pertinent provisions of rr...

2012 Revenue Memorandum Circulars

No. of Issuance

Subject Matter Date of Issue

RMC No. 1-2012

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

January 3, 2012

RMC No. 2-2012

Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold Digest | Full Text

January 3, 2012

RMC No. 3-2012

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

January 12, 2012

RMC No. 4-2012

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

January 18, 2012

RMC No. 5-2012

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

February 6, 2012

RMC No. 6-2012

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

February 16, 2012

RMC No. 7-2012

Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property Digest | Full Text

February 24, 2012

RMC No. 8-2012

Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on

February 29, 2012

ftp://ftp.bir.gov.ph/webadmin1/pdf/61756RMC 1-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61756RMC No 1-2012.pdfftp://ftp.bir.gov.ph/webadmin1/doc/61756Annex A.docftp://ftp.bir.gov.ph/webadmin1/pdf/61758RMC 2-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61758RMC No 2-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61821RMC 3-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61821RMC No 3-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61884RMC 4-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61884RMC No 4-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62185RMC 5-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62185RMC No 5-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62292RMC 6-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62292RMC No 6-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62423RMC 7-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62423RMC No 7-2012.pdf

PAGCOR Digest | Full Text

RMC No. 9-2012

Circularizes the full text of COAs reply on the query re: recording of forfeited real properties which were lumped and assigned a single valuation in the National Government Books of the BIR Digest | Full Text

March 14, 2012

RMC No. 10-2012

Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns Digest | Full Text

March 19, 2012

RMC No. 11-2012

Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions Digest | Full Text

March 22, 2012

RMC No. 12-2012

Circularizes the full text of the CDAs memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520 Digest | Full Text

March 27, 2012

RMC No. 13-2012

Prescribes the BIR Priority Programs for CY 2012 Digest | Full Text | Annex A

March 28, 2012

RMC No. 14-2012

Revokes memoranda of agreement entered into between the Bureau of Internal Revenue (BIR) and Board of Investments (BOI) and BOI-Autonomous Region of Muslim Mindanao; and BIR and Philippine Economic Zone Authority | Full Text

April 4, 2012

RMC No. 15-2012

Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 | Full Text | Annex A | Annex B

April 4, 2012


ftp://ftp.bir.gov.ph/webadmin1/pdf/62459RMC 8-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62459RMC No 8-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62660Digest_RMC 9-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62660RMC No 9-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62669Digest_RMC 10-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62669RMC No 10-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62734RMC 11-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62734RMC 11-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62938RMC 12-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62938RMC No 12-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62940RMC 13-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62940RMC No 13-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62940Annex A.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63038RMC No 14-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63033RMC No 15-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63033Annex A.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63033Annex B.pdf

No. of Issuance


RMC No. 1-2011

Notifies the loss of several accountable forms Digest | Full Text

January 3, 2011

RMC No. 2-2011

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

January 3, 2011

RMC No. 3-2011

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

January 3, 2011

RMC No. 4-2011

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

January 19, 2011

RMC No. 5-2011

Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transfer Digest | Full Text

February 3, 2011

RMC No. 6-2011

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

February 11, 2011

RMC No. 7-2011

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

February 11, 2011

RMC No. 8-2011

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

February 11, 2011

ftp://ftp.bir.gov.ph/webadmin1/pdf/55499RMC 1-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55499RMC No 1-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55501RMC 2-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55501RMC No 2-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55503RMC 3-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55503RMC No 3-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55785RMC 4-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55785RMC No 4-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55960RMC 5-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55960RMC No 5-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56231RMC 6-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56231RMC No 6-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56233RMC 7-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56233RMC No 7-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56235RMC 8-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56235RMC No 8-2011.pdf

RMC No. 9-2011

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

February 16, 2011

RMC No. 10-2011


February 24, 2011

RMC No. 11-2011

Publishes the matrix of latest wage orders issued by the Regional Tripartite Wages and Productivity Boards Digest | Full Text

February 25, 2011

RMC No. 12-2011

Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice Digest | Full Text

March 2, 2011

RMC No. 13-2011

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

March 8, 2011

RMC No. 14-2011

Notifies the loss of several BIR Form No. AF51 Accountable Form 51 Digest | Full Text

March 8, 2011

RMC No. 15-2011

Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287 Digest | Full Text

March 16, 2011

RMC No. 16-2011

Notifies the loss of 3 sets of unused Accountable Form 51 - Official Receipt Digest | Full Text

April 4, 2011

RMC No. 17-2011

Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance Digest | Full Text

April 4, 2011

ftp://ftp.bir.gov.ph/webadmin1/pdf/56428RMC 9-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56428RMC No 9-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56430RMC 10-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56430RMC No 10-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56456RMC 11-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56456RMC No 11-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56531RMC 12-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56531RMC No 12-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56674RMC 13-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56674RMC No 13-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56676RMC 14-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56676RMC No 14-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57218RMC 15-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57218RMC No 15-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57401RMC 16-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57401RMC No 16-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57403RMC 17-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57403RMC No 17-2011.pdf

RMC No. 18-2011

Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificates Digest | Full Text

April 12, 2011

RMC No. 19-2011

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

April 25, 2011

RMC No. 20-2011

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

May 13, 2011

RMC No. 21-2011

Prescribes the proper use of BIR Library Digest | Full Text

May 13, 2011

RMC No. 22-2011

Publishes the full text of Executive Order No. 37 entitled "Returning the Administrative Supervision Over the Securities and Exchange Commission from the Department of Trade and Industry to the Department of Finance" Digest | Full Text

May 17, 2011

RMC No. 23-2011

Publishes the full text of Wage Order No. NCR-16, Providing a Cost of Living Allowance in the National Capital Region and clarifying its tax implications to Minimum Wage Earners exempt from Income Tax Digest | Full Text

June 8, 2011

RMC No. 24-2011

Further clarifies the issues/concerns in the implementation of the Electronic Documentary Stamp Tax (eDST) System Digest | Full Text

June 17, 2011

RMC No. 25-2011

Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. shares Digest | Full Text

June 17, 2011

RMC No. 26-2011

Notifies the loss of 13 sets of unused BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

June 29, 2011


RMC No. 27-2011

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

July 1, 2011

RMC No. 28-2011

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

July 11, 2011

RMC No. 29-2011

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

July 21, 2011

RMC No. 30-2011

Notifies the loss of 4 sets of unused BIR Form No. 0423 - Apprehension Slip Digest | Full Text

July 21, 2011

RMC No. 31-2011

Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008 Digest | Full Text

August 4, 2011

RMC No. 32-2011

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

August 8, 2011

RMC No. 33-2011

Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF Cruz & Co., Inc. Digest | Full Text

August 12, 2011

RMC No. 34-2011

Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll Fees Digest | Full Text

August 15, 2011


RMC No. 35-2011

Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001 Digest | Full Text

August 17, 2011

RMC No. 36-2011

Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279 Digest | Full Text

August 31, 2011

RMC No. 37-2011

Revokes BIR Ruling No. DA-583-04 and defines the term Special Purpose Vehicle Digest | Full Text

August 31, 2011

RMC No. 38-2011

Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members benefits Digest | Full Text

September 1, 2011

RMC No. 39-2011

Imposes Value-Added Tax on Tollway Operators Digest | Full Text | Annex A

September 5, 2011

RMC No. 40-2011

Notifies the use of new Income Tax forms Digest | Full Text | BIR Form 1700 | BIR Form 1701 | BIR Form 1702

September 5, 2011

RMC No. 41-2011

Clarifies certain issues raised on the taxability of locally-produced wines Digest | Full Text

September 20, 2011

RMC No. 42-2011

Enjoins participation to the celebration of the 22nd National Statistics Month in October 2011 Digest | Full Text | NSCB Memorandum Circular | NSM Streamer

September 21, 2011

RMC No. 43-2011

Circularizes Section 19 of RA No. 9679 known as the Human Development Mutual Fund Law of 2009 Digest | Full Text

September 28, 2011

ftp://ftp.bir.gov.ph/webadmin1/pdf/59678RMC 35-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59678RMC No 35-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59867RMC 36-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59867RMC No 36-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59874RMC 37-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59874RMC No 37-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59897RMC 38-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59897RMC No 38-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59899RMC 39-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59899RMC No 39-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/59899Annex A.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60471RMC 40-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60471RMC No 40-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/604711700 june 2011 final.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/604711701 june 2011 FINAL.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/604711702 june 2011 FINAL.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60217RMC 41-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60217RMC No 41-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60219RMC 42-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60219RMC No 42-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60219Annex01_22nd.pdfftp://ftp.bir.gov.ph/webadmin1/others/60219Annex03_StreamerFormat.pptftp://ftp.bir.gov.ph/webadmin1/pdf/60284RMC 43-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60284RMC No 43-2011.pdf

RMC No. 44-2011

Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the Use of the Procurement Service (PS) and the Philippine Government Electronic Procurement System (PhilGEPS) in Procurement Activities" Digest | Full Text | Annex A

September 28, 2011

RMC No. 45-2011

Publishes the full text of memorandum issued by the DBM Secretary entitled Posting of Programs of Work of Infrastructure Projects on Agency/Department Official Website Digest | Full Text

September 28, 2011

RMC No. 46-2011

Clarifies the definition of Financial Institutions as used in RR No. 4-2011 on the Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes Digest | Full Text

October 3, 2011

RMC No. 47-2011

Clarifies the taxability of interest from savings and time deposits of cooperatives members Digest | Full Text

October 5, 2011

RMC No. 48-2011

Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation Digest | Full Text

October 6, 2011

RMC No. 49-2011

Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments Digest | Full Text

October 11, 2011

RMC No. 50-2011

Notifies the loss of 2 sets of unused Accountable Form No. 51- Official Receipt Digest | Full Text

October 21, 2011

RMC No. 51-2011

Circularizes Section 7 of RA No. 9647 known as the Philippine Normal University Modernization Act of 2009 Digest | Full Text

November 3, 2011

ftp://ftp.bir.gov.ph/webadmin1/pdf/60286RMC 44-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60286RMC No 44-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60286APP.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60326RMC 45-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60326RMC No 45-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60476RMC 46-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60476RMC No 46-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60358RMC 47-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60358RMC No 47-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60382RMC 48-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60382RMC No 48-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60498RMC 49-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60498RMC No 49-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60720RMC 50-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60720RMC No 50-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60831RMC 51-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60831RMC No 51-2011.pdf

RMC No. 52-2011

Publishes the full text of the Memorandum of Agreement among the Tax Management Association of the Philippines, Inc., the Department of EducationNational Capital Region and the Bureau Internal Revenue and the Mechanics of the Oratorical Contest Digest | Full Text

November 3, 2011

RMC No. 53-2011

Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereof Digest | Full Text

November 4, 2011

RMC No. 54-2011

Circularizes the En Banc Resolution of the Supreme Court denying with finality the Motion for Reconsideration on G.R. No. 193007 upholding the validity of imposition of VAT on Toll Fees Digest | Full Text

November 8, 2011

RMC No. 55-2011

Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008 Digest | Full Text

November 11, 2011

RMC No. 56-2011


November 18, 2011

RMC No. 57-2011

Further amends BIR Form Nos. 1700, 1701 and 1702 Digest | Full Text | BIR Form 1700 | BIR Form 1701 | BIR Form 1702

November 25, 2011

RMC No. 58-2011

Suspends all audit and other field operations of the BIR effective December 19, 2011 Digest | Full Text

December 16, 2011

RMC No. 59-2011

Clarifies the crediting of tax collections thru Special Allotment Release Orders, Tax Subsidy Availment Certificates and Tax Subsidy Debit Memos Digest | Full Text

December 19, 2011

RMC No. 60-2011

Reiterates the issuance of service record as a requirement for processing of retirement and terminal leave benefits Digest | Full Text

December 22, 2011

ftp://ftp.bir.gov.ph/webadmin1/pdf/61108RMC 52-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61108RMC No 52-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60853RMC 53-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60853RMC No 53-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60894RMC 54-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60894RMC No 54-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60896RMC 55-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/60896RMC No 55-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61117RMC 56-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61117RMC No 56-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61401RMC 57-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61401RMC No 57-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/614011700 nov 2011 rev2.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/614011701 nov 2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/614011702 nov 2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61552RMC 58-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61552RMC No 58-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61697RMC 59-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61697RMC No 59-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61675RMC 60-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61675RMC No 60-2011.pdf

RMC No. 61-2011

Notifies the loss of 13 sets of unused BIR Form No. 1954 Certificate Authorizing Registration Digest | Full Text

December 29, 2011


No. of Issuance


RMC No. 1-2010

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

January 8, 2010

RMC No. 2-2010

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

January 12, 2010

RMC No. 3-2010

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

January 12, 2010

RMC No. 4-2010

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

January 15, 2010

RMC No. 5-2010

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

January 20, 2010

RMC No. 6-2010

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

January 21, 2010

RMC No. 7-2010

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

January 21, 2010

ftp://ftp.bir.gov.ph/webadmin1/pdf/61746RMC 61-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61746RMC No 61-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48451rmc 1-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48451rmc no. 1-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48471rmc 2-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48471rmc no. 2-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48473rmc 3-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48473rmc no. 3-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48817rmc 4-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48817rmc no. 4-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48698rmc 5-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48698RMC 5-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48698rmc no. 5-2010_attachment.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48690rmc 6-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48690rmc no. 6-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48692rmc 7-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48692rmc no. 7-2010.pdf

RMC No. 8-2010

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

January 26, 2010

RMC No. 9-2010

Notifies the loss of one original copy of Tax Credit Certificate issued to Fil-Am Foods, Inc. (now Pilmico Animal Nutrition Corporation) Digest | Full Text

February 4, 2010

RMC No. 10-2010

Prescribes the 2010 Strategy Map of the BIR Digest | Full Text

February 4, 2010

RMC No. 11-2010

Circularizes the full text of COMELEC Resolution No. 8737 Digest | Full Text | COMELEC Resolution No. 8737

February 8, 2010

RMC No. 12-2010

Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the Philippine Cooperative Code of 2008 in relation to RA No. 8424 or the National Internal Revenue Code, as amended Digest | Full Text | Joint Rules and Regulations

February 12, 2010

RMC No. 13-2010

Publishes the full text of Administrative Order No. 277 entitled Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs Digest | Full Text

February 22, 2010

RMC No. 14-2010

Circularizes the full text of Joint Circular No. 2009-1A of the Department of Budget and Management, Bureau of Internal Revenue and National Tobacco Administration, amending the guidelines and procedures on the release of the share of Local Government Units Digest | Full Text | Joint Circular No. 2009-1A

February 23, 2010

RMC No. 15-2010

Publishing the Full Text of Memorandum Circular No. 30, Series of 2009 of the Civil Service Commission Digest | Full Text

February 25, 2010

ftp://ftp.bir.gov.ph/webadmin1/pdf/48814rmc 8-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48814rmc no. 8-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49071RMC 9-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49071rmc no. 9-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49001RMC 10-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49001rmc 10-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49188RMC 11-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49188RMC No. 11-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49188RESOLUTION No 8737.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49207RMC 12-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49207RMC No. 12-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49207JOINT RULES.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49332RMC 13-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49332RMC No 13-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49337RMC 14-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49337RMC No 14-2010.pdfftp://ftp.bir.gov.ph/webadmin1/others/49337Joint Circular No. 2009-1A.jpgftp://ftp.bir.gov.ph/webadmin1/pdf/49528RMC 15-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49528RMC No 15-2010.pdf

RMC No. 16-2010

Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009. Digest | Full Text

March 1, 2010

RMC No. 17-2010

Publishing the full text of Administrative Order No. 277-A entitled Amending Section 2 of Administrative Order No. 277, Series of 2010 Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs Digest | Full Text

March 4, 2010

RMC No. 18-2010

Clarifies the coverage and taxability of amusement places under Section 125(b) of the National Internal Revenue Code of 1997, as amended Digest | Full Text

March 8, 2010

RMC No. 19-2010

Directs all concerned BIR offices to continue tax investigation of Cooperatives Digest | Full Text

March 8, 2010

RMC No. 20-2010

Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc. Digest | Full Text

March 9, 2010

RMC No. 21-2010

Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensation Digest | Full Text

March 9, 2010

RMC No. 22-2010

Publishes the full text of Republic Act No. 10001 entitled An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended Digest | Full Text

March 9, 2010

RMC No. 23-2010

Publishes the full text of Republic Act No. 9999 entitled An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes Digest | Full Text

March 9, 2010

ftp://ftp.bir.gov.ph/webadmin1/pdf/49541RMC 16-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49541RMC No 16-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49614RMC 17-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49614RMC 17-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49753RMC 18-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49753RMC No 18-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49758RMC 19-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49758RMC No 19-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49839RMC 20-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49839RMC No 20-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49841RMC 21-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49841RMC No 21-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49843RMC 22-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49843RMC No 22-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49845RMC 23-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49845RMC No 23-2010.pdf

RMC No. 24-2010

Further defers the implementation of Revenue Regulations No. 7-2009 relative to the Electronic Documentary Stamp Tax (eDST) System Digest | Full Text

March 16, 2010

RMC No. 25-2010

Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Office of the Solicitor General Digest | Full Text

March 17, 2010

RMC No. 26-2010

Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection Group Digest | Full Text

March 17, 2010

RMC No. 27-2010

Circularizes the full text of Department Order No. 6-2010 entitled Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax Digest | Full Text

March 22, 2010

RMC No. 28-2010

Circularizes the full text of Republic Act No. 10026 entitled An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose Digest | Full Text

March 23, 2010

RMC No. 29-2010

Publishes the full text of Republic Act No. 10021 entitled An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes Digest | Full Text

March 25, 2010

RMC No. 30-2010

Clarifies Revenue Memorandum Circular No. 72-2009, which reiterated the imposition of the Value-Added Tax on Tollway Operators Digest | Full Text

March 26, 2010

ftp://ftp.bir.gov.ph/webadmin1/pdf/49909RMC 24-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49909RMC No 24-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49965RMC 25-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49965RMC No 25-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49967RMC 26-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/49967RMC No 26-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50065RMC 27-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50065RMC No 27-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50069RMC 28-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50069RMC No 28-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50105RMC 29-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50105RMC No 29-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50146RMC 30-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/50146RMC No 30-2010.pdf

RMC No. 31-2010

Prescribes the use of the new Documentary Stamp Tax to be affixed to taxable documents of taxpayers mandated to use the Electronic Documentary Stamp Tax System Digest | Full Text

March 30, 2010

RMC No. 32-2010

Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns Digest | Full Text

April 12, 2010

RMC No. 33-2010

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

April 21, 2010

RMC No. 34-2010

Publishes the full text of the Memorandum of Agreement between the BIR and Creba Land Services and Title Warranty Corporation Digest | Full Text

April 22, 2010

RMC No. 35-2010

Publishes the full text of the Memorandum of Agreement between the BIR and Philippine-Chinese Charitable Association, Inc. (owner and operator of the Chinese General Hospital and Medical Center) Digest | Full Text

April 22, 2010

RMC No. 36-2010

Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange Commission Digest | Full Text

April 23, 2010

RMC No. 37-2010

Publishes the full text of the Memorandum of Agreement among the BIR, IBP, PICPA and PCCI relative to the "Handang Maglingkod" Project Digest | Full Text

May 6, 2010

RMC No. 38-2010

Notifies the loss of several accountable forms Digest | Full Text

May 11, 2010

RMC No. 39-2010

Directs the Revenue District Offices to verify the VAT Compliance of Health Maintenance Organizations Digest | Full Text

May 21, 2010


RMC No. 40-2010

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

May 26, 2010

RMC No. 41-2010

Publishes the full text of the Memorandum of Agreement among the BIR, Civil Service Commission and National Computer Center re: Call Center ng Bayan Project Digest | Full Text

May 27, 2010

RMC No. 42-2010

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

May 27, 2010

RMC No. 43-2010

Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the Ombudsman Digest | Full Text

May 31, 2010

RMC No. 44-2010

Publishes the full text of the Memorandum of Agreement between the BIR and Lyceum of the Philippines University Digest | Full Text

June 2, 2010

RMC No. 45-2010

Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amended Digest | Full Text

June 2, 2010

RMC No. 46-2010

Circularizes Sec. 35 of Republic Act No. 10066 entitled An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCAA) and Its Affiliated Cultural Agencies, And For Other Purposes" Digest | Full Text

June 2, 2010

RMC No. 47-2010

Circularizes Section 14 of Republic Act No. 10028, An Act Expanding the Promotion of Breastfeeding, Amending for the Purpose Republic Act No. 7600, otherwise known as An Act Providing Incentives to All Government and Private Health Institutions with Rooming-In and Breastfeeding Practices, and for Other Purposes Digest | Full Text

June 2, 2010


RMC No. 48-2010

Publishes the full text of Department of Justice decision on the case of Philippine National Oil Corporation vs. BIR dated April 16, 2010 Digest | Full Text

June 7, 2010

RMC No. 49-2010

Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes Digest | Full Text

June 7, 2010

RMC No. 50-2010

Publishes the full text of Memorandum Order No. 314 regarding the Approved 2010 Investment Priorities Plan Digest | Full Text

June 7, 2010

RMC No. 51-2010

Provides basic questions and answers to clarify the issues in the implementation of the Electronic Documentary Stamps Tax System Digest | Full Text

June 15, 2010

RMC No. 52-2010

Publishes the full text of Joint Order No. 1-2010 dated April 5, 2010 by the Secretary of the Department of Finance and Commissioners of Bureau of Customs and BIR, respectively, entitled Valuation of Motor Vehicles | Full Text | Annex A

June 22, 2010

RMC No. 54-2010

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

June 28, 2010

RMC No. 55-2010

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

June 28, 2010

RMC No. 56-2010

Disseminates the most recent policies on the audit of all internal revenue tax liabilities for the year 2009 | Full Text

June 29, 2010


No. of Subject Matter Date of Issue

ftp://ftp.bir.gov.ph/webadmin1/pdf/51935RMC 48-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/51935RMC No 48-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/51939RMC 49-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/51939RMC No 49-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/51941RMC 50-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/51941RMC No 50-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/52000RMC 51-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/52000RMC No 51-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/52161RMC No 52-2010.pdfftp://ftp.bir.gov.ph/webadmin1/others/52161annexes_JOINTORDER1_2010.tifftp://ftp.bir.gov.ph/webadmin1/pdf/52182RMC No 54-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/52184RMC No 55-2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/52186RMC No 56-2010.pdf

Issuance

RMC No. 1-2009

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

January 16, 2009

RMC No. 2-2009

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

January 20, 2009

RMC No. 3-2009

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

January 23, 2009

RMC No. 4-2009

Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009 Digest | Full Text

January 26, 2009

RMC No. 5-2009

Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private Corporations Digest | Full Text | Annex A | Annex B | Annex C

January 27, 2009

RMC No. 6-2009

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

January 28, 2009

RMC No. 7-2009

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

February 12, 2009

RMC No. 8-2009

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

February 17, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/43547rmc 1-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43547rmc no. 1-2009.pdfftp://ftp.bir.gov.ph/webadmin1/others/43547rmc no. 1-2009_annex a.xlsftp://ftp.bir.gov.ph/webadmin1/others/43547rmc no. 1-2009_annex b.xlsftp://ftp.bir.gov.ph/webadmin1/pdf/43726rmc 2-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43726rmc no. 2-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43778rmc 3-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43778rmc no. 3-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43778rmc no. 3-2009_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43713rmc 4-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43713rmc no. 4-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43735rmc 5-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43735rmc no. 5-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43735rmc no. 5-2009_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43735rmc no. 5-2009_annex b.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43735rmc no. 5-2009_annex c.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43780rmc 6-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43780rmc no. 6-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43896rmc 7-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/43896rmc no. 7-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/44236rmc 8-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/44236RMC8-2009.pdf

RMC No. 9-2009

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

February 20, 2009

RMC No. 10-2009

Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E) Digest | Full Text

February 26, 2009

RMC No. 11-2009

Publishes the full text of Administrative Order No. 241-A, entitled Amending Administrative Order No. 241, Series of 2008 Digest | Full Text

March 2, 2009

RMC No. 12-2009

Publishes the full text of Administrative Order No. 240, entitled "Ordering Budget Maximizers Without Revamping Expenditure Parameters" Digest | Full Text

March 2, 2009

RMC No. 13-2009

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2009 Digest | Full Text | Annex A

March 3, 2009

RMC No. 14-2009

Circularizes the effectivity and applicability of the Philippine Tax Treaty with the United Arab Emirates and the Protocol Amending the Philippines-Japan Tax Treaty Digest | Full Text

March 11, 2009

RMC No. 15-2009

Circularizes Department Order (DO) No. 11-09, issued by the Secretary of Finance, which revokes DO No. 6-99 Digest | Full Text

March 12, 2009

RMC No. 16-2009

Clarifies the instruments embraced by the term "Deposit Substitutes" under Revenue Regulations No. 8-2008 Digest | Full Text

March 17, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/44851rmc 9-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/44851rmc no. 9-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45100rmc 10-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45100rmc no. 10-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45102rmc 11-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45102rmc no. 11-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45106rmc 12-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45106rmc no.12-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45109rmc 13-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45109rmc no. 13-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45109rmc no. 13-2009_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45111rmc 14-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45111rmc no. 14-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45113rmc 15-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45113rmc no. 15-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45501rmc 16-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45501rmc no. 16-2009.pdf

RMC No. 17-2009

Notifies the loss of one set of used but unissued BIR Form No. 1965 Letter of Authority with Serial No. LOA200800014131 Digest | Full Text

March 31, 2009

RMC No. 18-2009

Clarifies the prescribed date of collection of all accepted tax returns and payments Digest | Full Text

April 7-2009

RMC No. 19-2009

Prescribes the transition procedures relative to the issuance and cancellation of Permit to Use Cash Register Machine,Point of Sales Machine, Special Purpose Machine and other similar sales machines Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H

April 13, 2009

RMC No. 20-2009

Circularizes the list of taxpayers who have ceased business operations Digest | Full Text

April 14, 2009

RMC No. 21-2009

Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS Digest | Full Text

April 22, 2009

RMC No. 22-2009

Clarifies the allowable claims for personal and additional exemptions and optional standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectively Digest | Full Text

May 5, 2009

RMC No. 23-2009

Reiterates the policies and procedures relative to revalidation of Letters of Authority, issuance of Subpoena Duces Tecum and review of cases by the Assessment Division in the Regional Office Digest | Full Text

May 8, 2009

RMC No. 24-2009

Circularizes the relevant excerpts from the Supreme Court Decision in GR No. 171138 on the issue of the imposition of Documentary Stamp Tax on pawn tickets Digest | Full Text

May 8, 2009

RMC No. 25-2009

Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008 Digest | Full Text

May 11, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/45640rmc 17-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45640rmc no. 17-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45642rmc 18-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45642rmc no. 18-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45716rmc 19-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45716rmc no. 19-2009.pdfftp://ftp.bir.gov.ph/webadmin1/doc/45716rmc no. 19-2009_annex a.docftp://ftp.bir.gov.ph/webadmin1/doc/45716rmc no. 19-2009_annex b.docftp://ftp.bir.gov.ph/webadmin1/doc/45716rmc no. 19-2009_annex c.docftp://ftp.bir.gov.ph/webadmin1/doc/45716rmc no. 19-2009_annex d.docftp://ftp.bir.gov.ph/webadmin1/pdf/45716rmc no. 19-2009 Annex E.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45716rmc no. 19-2009_annex f.pdfftp://ftp.bir.gov.ph/webadmin1/doc/45716rmc no. 19-2009_annex g.docftp://ftp.bir.gov.ph/webadmin1/doc/45716rmc no. 19-2009_annex h.docftp://ftp.bir.gov.ph/webadmin1/pdf/45647rmc 20-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45647rmc no. 20-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45831rmc 21-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45831rmc no. 21-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45857rmc 22-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45857rmc no. 22-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45946rmc 23-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45946rmc no. 23-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45960rmc 24-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/45960rmc no. 24-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46224rmc 25-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46224rmc no 25-2009.pdf

RMC No. 26-2009

Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset Manpower Services relative to its request for exemption from the 2% creditable withholding tax on the sale of services Digest | Full Text

May 11, 2009

RMC No. 27-2009

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2009 Digest | Full Text | Annex A

May 14, 2009

RMC No. 28-2009

Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the guidelines and mechanics for the conduct of the 2009 Search for Exemplary Revenue Employees from Luzon Digest | Full Text

May 15, 2009

RMC No. 29-2009

Clarifies certain issues relative to the processing of claims for tax credit/refund Digest | Full Text

June 3, 2009

RMC No. 30-2009

Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008, approving the adjustment of the price ceiling for socialized housing Digest | Full Text

June 3, 2009

RMC No. 31-2009

Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005 Digest | Full Text

June 16, 2009

RMC No. 32-2009

Notifies the loss of one set of unused BIR Form No. 0421 Tax Verification Notice Digest | Full Text

June 23, 2009

RMC No. 33-2009

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2009 Digest | Full Text | Annex A

June 24, 2009

RMC No. 34-2009

Publishes the full text of National Budget Circular No. 2005-520 entitled Revised Rates of Representation and Transportation Allowances Digest | Full Text

June 29, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/46227rmc 26-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46227rmc no. 26-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46229rmc 27-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46229rmc no. 27-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46229rmc no. 27-2009_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46171rmc 28-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46171rmc no. 28-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46250rmc 29-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46250rmc no. 29-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46299rmc 30-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46299rmc no. 30-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46357rmc 31-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46357rmc no. 31-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46444rmc 32-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46444rmc no. 32-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46467rmc 33-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46467rmc no. 33-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46467rmc no. 33-2009_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46509rmc 34-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46509rmc no. 34-2009.pdf

RMC No. 35-2009

Publishes the full text of National Budget Circular No. 519 entitled Guidelines on the Release of Funds for FY 2009 Digest | Full Text | Annex A

June 29, 2009

RMC No. 36-2009

Publishes the full text of Executive Order No. 800 entitled An Order Transferring the Administrative Supervision of the Securities and Exchange Commission from the Department of Finance to the Department of Trade and Industry Digest | Full Text

July 8, 2009

RMC No. 37-2009

Notifies the loss of one original copy of Tax Credit Certificate issued to Rio Tuba Nickel Mining Corporation Digest | Full Text

July 15, 2009

RMC No. 38-2009

Notifies the disposal of 74 sets of old blank Tax Credit Certificate (BIR Form No. 2320) Digest | Full Text

July 20, 2009

RMC No. 39-2009

Notifies the loss of four original copies of Tax Credit Certificates issued to HJR International Corporation Digest | Full Text

July 23, 2009

RMC No. 40-2009

Notifies the loss of 35 unused sets and 3 used/issued triplicate sopies of BIR Form No. 0535-Taxpayer Information Sheet Digest | Full Text

July 24, 2009

RMC No. 41-2009

Clarifies the meaning of the term Managerial and Technical Positions under Section 25(C) of the Tax Code of 1997, as amended Digest | Full Text

July 24, 2009

RMC No. 42-2009

Publishes the full text of the DOF-DBM-DILG-DENR Joint Circular No. 2009-1 on the updated guidelines and procedures on the release of the share of Local Government Units from the collections derived by the national government from mining taxes Digest | Full Text

July 29, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/46512rmc 35-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46512rmc no. 35-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46512rmc no. 35-2009_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46861rmc 36-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46861rmc no. 36-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46863rmc 37-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46863rmc no. 37-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46865rmc 38-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46865rmc no. 38-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46920rmc 39-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46920rmc no. 39-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46922rmc 40-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46922rmc no. 40-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46943rmc 41-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46943rmc no. 41-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46945rmc 42-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/46945rmc no. 42-2009.pdf

RMC No. 43-2009

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

August 7, 2009

RMC No. 44-2009

Notifies the loss of one pad of unused BIR Form No. 0423 Apprehension Slip Digest | Full Text

August 7, 2009

RMC No. 45-2009

Circularizes the implementation of the eRegistration System (Enhanced eTIN) Digest | Full Text | Letter of Intent | BIR Form 0044

August 18, 2009

RMC No. 46-2009

Notifies the loss of three sets of unused BIR Form No. 1954 Certificate Authorizing Registration Digest | Full Text

August 20, 2009

RMC No. 47-2009

Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions" Digest | Full Text

August 20, 2009

RMC No. 48-2009

Publishes the full text of Circular No. 2009-004 issued by the Commission on Audit entitled "Deferment of the date that COA Circular No. 2009-002 dated May 18, 2009 takes effect re: Reinstituting Selective Pre-Audit on Government Transactions" Digest | Full Text

August 25, 2009

RMC No. 49-2009

Publishes the full text of letter from the Land Bank of the Philippines regarding the features and charges in deposit accounts which will be implemented effective October 1, 2009 Digest | Full Text

September 16, 2009

RMC No. 50-2009

Reiterates the implementation of RMC No. 19-2009 re: Transition Procedures Relative to the Issuance and Cancellation of Permit to Use Cash Register Machine, Point-of-Sale (POS) Machine, Special Purpose Machine (SPM) and other similar sales machines Digest | Full Text | Attachment 1 | Attachment 2 | Attachment 3

September 16, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/47125rmc 43-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47125rmc no. 43-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47127rmc 44-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47127rmc no. 44-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47129rmc 45-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47129rmc no. 45-2009.pdfftp://ftp.bir.gov.ph/webadmin1/doc/47129rmc no. 45-2009 %28Letter of Intent_SAMPLE%29.docftp://ftp.bir.gov.ph/webadmin1/others/47129rmc no. 45-2009 %28BIR Form 0044%29.xlsftp://ftp.bir.gov.ph/webadmin1/pdf/47131rmc 46-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47131rmc no. 46-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47299rmc 47-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47299rmc no 47-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47301rmc 48-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47301rmc no 48-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47575rmc 49-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47575rmc no. 49-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47379rmc 50-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47379rmc no. 50-2009.pdfftp://ftp.bir.gov.ph/webadmin1/doc/47379rmc no. 50-2009_attachment 1.docftp://ftp.bir.gov.ph/webadmin1/doc/47379rmc no. 50-2009_attachment 2.docftp://ftp.bir.gov.ph/webadmin1/doc/47379rmc no. 50-2009_attachment 3.doc

RMC No. 51-2009

Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons Digest | Full Text

September 16, 2009

RMC No. 52-2009

Encourages participation to the celebration of the 20th National Statistics Month in October 2009 Digest | Full Text

September 22, 2009

RMC No. 53-2009

Circularizes the full text of DTI's Department Administrative Order No. 11, Series of 2008, further amending certain provisions of Department of Trade Administrative Order No. 80, Series of 1982, as amended, implementing Act 3883, as amended (also known as the Business Name Law) Digest | Full Text

October 1, 2009

RMC No. 54-2009

Notifies the loss of one pad of unused Accountable Form No. 51 - Official Receipt with Serial Nos. ACF200700593951 to ACF200700594000 Digest | Full Text

October 1, 2009

RMC No. 55-2009

Notifies the loss of original copy from one set of unused BIR Form No. 2524 - Revenue Official Receipt with Serial No. ROR200900389129 Digest | Full Text

October 1, 2009

RMC No. 56-2009

Prescribes the use of the updated Government Money Payment Chart Digest | Full Text | Annex A

October 5, 2009

RMC No. 57-2009

Publishes the full text of the memorandum of Finance Secretary Margarito B. Teves directing BIR to stop issuing tax assessments for taxable year 2009 against cooperatives registered with the Cooperative Development Authority based on the old Cooperative Law Digest | Full Text

October 6, 2009

RMC No. 58-2009

Notifies the loss of triplicate copies from 10 used/issued BIR Form No. 0535 Taxpayer Information Sheet Digest | Full Text

October 20, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/47470rmc 51-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47470rmc no. 51-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47472rmc 52-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47472rmc no. 52-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47493rmc 53-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47493rmc no. 53-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47495rmc 54-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47495rmc no. 54-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47497rmc 55-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47497rmc no. 55-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47528rmc 56-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47528rmc no. 56-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47528rmc no. 56-2009_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47530rmc 57-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47530rmc no. 57-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47700rmc 58-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47700rmc no. 58-2009.pdf

RMC No. 59-2009

Notifies the loss of 4 original copies of Tax Credit Certificates issued to Butuan HJR International Corporation Digest | Full Text

October 23, 2009

RMC No. 60-2009

Notifies the loss of 4 original copies of Tax Credit Certificates issued to Bulacan HJR International Corporation Digest | Full Text

October 23, 2009

RMC No. 61-2009

Notifies the loss of duplicate to quintuplicate copies from 1 unused set of BIR Form No. 2524 Revenue Official Receipt Digest | Full Text

October 26, 2009

RMC No. 62-2009

Notifies the loss of five sets of unused BIR Form No. 1954-Certificate Authorizing Registration Digest | Full Text

October 27, 2009

RMC No. 63-2009

Provides questions and answers on Creditable Withholding Tax on campaign expenditures prescribed in Revenue Regulations No. 8-2009 Digest | Full Text

November 12, 2009

RMC No. 64-2009

Publishes the letter of the Commissioner of Internal Revenue revoking the tax exemption status of Davao Contractors Development Cooperative (DACODECO) Digest | Full Text

November 25, 2009

RMC No. 65-2009

Publishes the full text of Memorandum of Agreement between the Land Transportation Office and the Bureau of Internal Revenue Digest | Full Text

November 25, 2009

RMC No. 66-2009

Circularizes the full implementation of the eRegistration System Digest | Full Text

December 7, 2009

RMC No. 67-2009

Notifies the loss of one pad of unused BIR Form No. 2524 Revenue Official Receipt with Serial Nos. ROR200901457051 to ROR200901457100 Digest | Full Text

December 8, 2009

ftp://ftp.bir.gov.ph/webadmin1/pdf/47725rmc 59-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47725rmc no. 59-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47727rmc 60-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47727rmc no. 60-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47729rmc 61-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47729rmc no. 61-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47739rmc 62-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47739rmc no. 62-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47833rmc 63-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/47833rmc no. 63-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48004rmc 64-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48004rmc no. 64-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48013rmc 65-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48013rmc no. 65-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48100rmc 66-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48100rmc no. 66-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48102rmc 67-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48102rmc no. 67-2009.pdf

RMC No. 68-2009

Notifies the loss of one set of used but unissued BIR Form No. 2524 Revenue Official Receipt with Serial No. ROR200900531554 Digest | Full Text

December 8, 2009

RMC No. 69-2009

Circularizes the mandatory enrollment to and availment of the eFPS facility for selected taxpayers Digest | Full Text

December 14, 2009

RMC No. 70-2009

Notifies the loss of one original copy of Tax Credit Certificate issued to Diretso Design Furnitures, Inc. Digest | Full Text

December 14, 2009

RMC No. 71-2009

Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA) Digest | Full Text

December 17, 2009

RMC No. 72-2009

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

December 21, 2009


No. of Issuance


RMC No. 1-2008

Circularizes the full text of unnumbered memorandum regarding Request to Allow Revenue Collection Officers to Receive Tax Payments, in Cash or in Checks over the P 10,000.00 Threshold Digest | Full Text

January 2, 2008

RMC No. 2-2008

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

January 4, 2008

ftp://ftp.bir.gov.ph/webadmin1/pdf/48104rmc 68-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48104rmc no. 68-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48106rmc 69-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48106rmc no. 69-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48108rmc 70-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48108rmc no. 70-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48141rmc 71-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48141rmc 71-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48309rmc 72-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/48309rmc no. 72-2009.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38006rmc 1-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38006rmc no. 1-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38009rmc 2-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38009rmc no. 2-2008.pdfftp://ftp.bir.gov.ph/webadmin1/doc/38009rmc no. 2-2008_annex A.docftp://ftp.bir.gov.ph/webadmin1/doc/38009rmc no. 2-2008_annex b.doc

RMC No. 3-2008

Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS]) Digest | Full Text | Annex A

January 7, 2008

RMC No. 4-2008

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

January 7, 2008

RMC No. 5-2008

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

January 7, 2008

RMC No. 6-2008

Circularizes the full text of EO No. 637, which provides the basis for the computation of the incentive benefits of personnel who may be affected by the implementation of the Rationalization Program under EO No. 366 Digest | Full Text

January 10, 2008

RMC No. 7-2008

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2007 Digest | Full Text | Annex A

January 10, 2008

RMC No. 8-2008

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

January 10, 2008

RMC No. 9-2008

Publishes the full text of Circular Letter No. 2007-10 entitled Guidelines on the Transfer of Funds to Pay the compensation of Affected Personnel Who Opted to be Placed to Other Government Agencies Pursuant to the Rationalization Program Digest | Full Text

January 10, 2008

RMC No. 10-2008

Publishes the full text of EO No. 645, which amends Section 4 of EO No. 423 prescribing the rules and procedures on the review and approval of all government contracts to conform to RA No. 9184 otherwise known as The Government Procurement Reform Act Digest | Full Text

January 10, 2008

ftp://ftp.bir.gov.ph/webadmin1/pdf/38011rmc 3-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38011rmc no.3-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38011rmc no. 3-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38013rmc 4-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38013rmc no. 4-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38015rmc 5-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38015rmc no. 5-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38073rmc 06-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38073rmc no 6-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38075rmc 7-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38075rmc no. 7-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38075rmc no. 7-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38077rmc 8-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38077rmc no. 8-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38079rmc 9-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38079rmc no. 9-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38081rmc 10-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38081rmc no. 10-2008.pdf

RMC No. 11-2008

Notifies the loss of two (2) original copies of Tax Credit Certificates issued to Benguet Center Bank, Inc. Digest | Full Text

January 14, 2008

RMC No. 12-2008

Reiterates the requirement for the submission of TIN and other BIR-prescribed returns/documents as conditions for the issuance/renewal of Mayors Permit/License/Privilege Tax Receipt by the concerned Local Government Unit Digest | Full Text

January 18, 2008

RMC No. 13-2008

Re-circularizes the full text of EO No. 53 mandating all government agencies concerned to provide the BIR with the necessary information to help increase tax collections Digest | Full Text

January 29, 2008

RMC No. 14-2008

Clarifies the validity of the Certificates of Accreditation issued by the PCNC to charitable institutions prior to the effectivity date of EO No. 671 Digest | Full Text

January 29, 2008

RMC No. 15-2008

Circularizes the procedures and guidelines in the election of rank and file representatives for the National Selection Board Digest | Full Text | Annex A | Annex B | Annex C

February 1, 2008

RMC No. 16-2008

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

February 12, 2008

RMC No. 17-2008

Provides the list of municipalities and its class for uniform application of compromise penalties for criminal violations of the Tax Code Digest | Full Text | Annex A

February 20, 2008

RMC No. 18-2008

Publishes the full text of Administrative Order No. 189 entitled Affirming the Policy of Consultation, Equity and Gradualism in Imposing/Increasing Charges and for Other Purposes Digest | Full Text

February 21, 2008

RMC No. 19-2008

Circularizes the full text of A Basic Guide on the Tax Amnesty Act of 2007 for taxpayers who wish to avail of the Tax Amnesty pursuant to R.A. No. 9480 Digest | Full Text

February 26, 2008

ftp://ftp.bir.gov.ph/webadmin1/pdf/38123rmc 11-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38123rmc no. 11-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38113rmc 12-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38113rmc no. 12-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38264rmc 13-2007.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38264rmc no. 13-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38284rmc 14-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38284rmc no. 14-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38311rmc 15-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38311rmc no. 15-2008.pdfftp://ftp.bir.gov.ph/webadmin1/doc/38311rmc no. 15-2008_annex a.docftp://ftp.bir.gov.ph/webadmin1/doc/38311rmc no. 15-2008_annex b.docftp://ftp.bir.gov.ph/webadmin1/pdf/38311rmc no. 15-2008_annex c.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38358rmc 16-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38358rmc no. 16-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38358rmc no. 16-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38420rmc 17-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38420rmc no. 17-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38420rmc no. 17-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38599rmc 18-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38599rmc no. 18-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38601rmc 19-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38601rmc no. 19-2008.pdf

RMC No. 20-2008

Publishes the full text of Executive order No. 660 rationalizing the tax privilege covering importations by registered enterprises within the Subic Special Economic Zone Digest | Full Text

March 10, 2008

RMC No. 21-2008

Clarifies issues on the persons liable to the tax imposed under Section 127 of the Tax Code and the crediting of tax collection to the appropriate office of the BIR Digest | Full Text

March 12, 2008

RMC No. 22-2008

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

March 13, 2008

RMC No. 23-2008

Publishes the full text of RA No. 9490 entitled An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes Digest | Full Text

March 13, 2008

RMC No. 24-2008

Clarifies the scope of the term direct costs and expenses that should comprise the "cost of services" for purposes of computing the gross income subject to the 2% Minimum Corporate Income Tax Digest | Full Text

March 17, 2008

RMC No. 25-2008

Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutions Digest | Full Text

March 18, 2008

RMC No. 26-2008

Provides interim guidelines for transfer pricing Digest | Full Text

March 27, 2008

RMC No. 27-2008

Circularizes the full text of EO No. 659, entitled Improving the Negotiability and Acceptability of Agrarian Reform Bonds Digest | Full Text

March 31, 2008

RMC No. 28-2008

Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS Digest | Full Text

April 1, 2008

ftp://ftp.bir.gov.ph/webadmin1/pdf/38928rmc 20-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38928rmc no. 20-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38940rmc 21-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38940rmc no. 21-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38944rmc 22-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38944rmc no. 22-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38944rmc no. 22-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38946rmc 23-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/38946rmc no. 23-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39535rmc 24-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39535RMC No. 24-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39537rmc 25-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39537RMC No. 25-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39539rmc 26-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39539RMC No. 26-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39548rmc 27-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39548rmc no. 27-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39550rmc 28-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39550rmc no. 28-2008.pdf

RMC No. 29-2008

Publishes the full text of Department Order No. 11-2008 which clarifies the last day for availing of the benefits under the Tax Amnesty Act of 2007 Digest | Full Text

April 3, 2008

RMC No. 30-2008

Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes

Digest | Full Text

April 8, 2008

RMC No. 31-2008

Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoes Digest | Full Text

April 11, 2008

RMC No. 32-2008

Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment Digest | Full Text

April 15, 2008

RMC No. 33-2008

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

April 17, 2008

RMC No. 34-2008

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

April 18, 2008

RMC No. 35-2008

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

April 21, 2008

RMC No. 36-2008

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

April 23, 2008

RMC No. 37-2008

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

April 29, 2008

ftp://ftp.bir.gov.ph/webadmin1/pdf/39552rmc 29-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39552rmc no. 29-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39621rmc 30-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39621RMC 30-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39660rmc 31-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39660rmc no. 31-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39685rmc 32-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39685rmc no. 32-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39792rmc 33-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39792rmc no. 33-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39794rmc 34-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39794rmc no. 34-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39963rmc 35-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39963rmc no. 35-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39965rmc 36-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39965rmc no. 36-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39912rmc 37-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39912rmc no. 37-2008.pdf

RMC No. 38-2008

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

May 13, 2008

RMC No. 39-2008

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

May 23, 2008

RMC No. 40-2008

Notifies the loss of one (1) set of unused BIR Form No. 0423 Apprehension Slip Digest | Full Text

May 23, 2008

RMC No. 41-2008

Notifies the loss of one (1) set of unused BIR Form No. 0421 Tax Verification Notice Digest | Full Text

May 23, 2008

RMC No. 42-2008

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

May 26, 2008

RMC No. 43-2008

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

May 27, 2008

RMC No. 44-2008

Circularizes the full text of Department Order No. 9-08 entitled Implementing Rules and Regulations on the Accessibility of Information on Taxpayers Between the Bureau of Internal Revenue and the Local Government Units for Tax Collection Purposes Pursuant to Executive Order No. 646 Digest | Full Text | Annex A | Annex B | Annex C

June 5, 2008

RMC No. 45-2008

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

ftp://ftp.bir.gov.ph/webadmin1/pdf/39967rmc 38-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/39967rmc no. 38-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40011rmc 39-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40011rmc no. 39-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40011rmc no. 39-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40085RMC 40-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40085rmc no. 40-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40087RMC 41-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40087rmc no. 41-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40111rmc 42-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40111rmc no. 42-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40118rmc 43-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40118rmc no. 43-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40946rmc 44-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40946rmc no.44-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40946rmc no.44-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40946rmc no.44-2008_annex b.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/40946rmc no.44-2008_annex c.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41069rmc 45-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41069rmc no. 45-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41069rmc no.45-2008_annex a.pdf

RMC No. 46-2008

Provides basic questions and answers to clarify issues concerning common carriers by air and their agents relative to the revenue and receipt from transport of passengers, goods/cargoes and mail and from excess baggage Digest | Full Text

June 20, 2008

RMC No. 47-2008

Prescribes the procedures in handling taxpayers request for transfer of registration Digest | Full Text

June 20, 2008

RMC No. 48-2008

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

July 24, 2008

RMC No. 49-2008

Clarifies the composition of the National Evaluation Board as contemplated in Section 204 of the Tax Code of 1997 Digest | Full Text

July 25, 2008

RMC No. 50-2008

Notifies the loss of triplicate copy from one set of unused BIR Form No. 2320 Tax Credit Certificate with Serial No. 012832 Digest | Full Text

July 30, 2008

RMC No. 51-2008

Circularizes Memorandum Circular No. 03, s. 2001 issued by the Civil Service Commission entitled Revised Policies on Merit Promotion Plan Digest | Full Text

July 30, 2008

RMC No. 52-2008

Circularizes Memorandum Circular No. 04, s. 2005 entitled Amendment to Policy No. 12 of CSC MC No. 3, s. 2001 and Clarification of the Functions and Responsibilities of the Personnel Selection Board Digest | Full Text

July 30, 2008

RMC No. 53-2008

Notifies the loss of one (1) pad of unused Accountable Form No. 51 (AF51) Digest | Full Text

August 8, 2008

RMC No. 54-2008

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

August 11, 2008

ftp://ftp.bir.gov.ph/webadmin1/pdf/41144rmc 46-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41144rmc no. 46-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41152rmc 47-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41152rmc no.47-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41432rmc 48-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41432rmc no. 48-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41432rmc no. 48-2008_annex a.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41434rmc 49-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41434rmc no. 49-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41449rmc 50-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41449rmc no. 50-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41469rmc 51-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41469rmc no. 51-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41471rmc 52-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41471rmc no. 52-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41524rmc 53-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41524rmc no. 53-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41530rmc 54-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41530rmc no. 54-2008.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/41530rmc no. 54-2008_annex a.pdf

RMC No. 55-2008

Provides the deadline of corporate taxpayers for the filing of 2nd Quarter Income Tax return and clarifies the procedure in the filing of tax returns, among others Digest | Full Text

August 15, 2008

RMC No. 56-2008

Clarifies the procedure on the handling of taxpayers application for cancellation of business registration and issues warning on the use of Official Receipts/Sales Invoices of dissolved businesses for purposes of claiming input taxes Digest | Full Text

August 20, 2008

RMC No. 57-2008

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

August 21, 2008

RMC No. 58-2008

Clarifies the time within which to reckon the redemption period on foreclosed asset and the period within which to pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the forclosure of real estate mortgage by those governed by the General Banking Law of 2000 (RA No. 8791), as well as the venue for the payment of these taxes Digest | Full Text

August 27, 2008

2008 revenue memorandum circulars - dmdcpa.com.ph · the revocation of pertinent provisions of rr...

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