No.

of Issuance
RMC No. 16-2010

RMC No. 28-2010

RMC No. 32-2010

RMC No. 33-2010

RMC No. 47-2010

RMC No. 49-2010

RMC No. 70-2010

RMC No. 81-2010

RMC No. 82-2010

RMC No. 85-2010

RMC No. 91-2010

RMC No. 18-2011

RMC No. 23-2011

RMC No. 35-2011

Subject Matter
Requires taxpayers to disclose their election to
use the Optional Standard Deduction for taxable
year 2009.
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
Prescribes the policies relative to the acceptance
of "Out-of-District" Income Tax Returns
Prescribes the policies in securing certified true
copies of Income Tax Returns and Audited
Financial Statements
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
Further amends certain portions of RMC No. 302008, 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
Circularizes the revocation of BIR Ruling Nos.
DA-413-04 and DA-436-04 and clarifies the
basis in computing depreciation of property,
plant and equipment
Clarifies the documentary requirements for the
application for Certificate of Tax Exemption for
Cooperatives (BIR Form No. 1945)
Provides basic questions and answers to clarify
issues relative to the filing of BIR Form No.
1947
Announces the grace period in the filing of BIR
Form No. 1947
Provides basic questions and answers to
clarify the increase in the Statutory Minimum
Wage and other concerns in relation to the
Income Tax Exemption given to Minimum Wage
Earner
Clarifies the Income Tax exemption of interest
income earnings from long-term deposits or
investment certificates
Publishes the full text of Wage Order No. NCR16, Providing a Cost of Living Allowance in
the National Capital Region and clarifying its
tax implications to Minimum Wage Earners
exempt from Income Tax
Clarifies issues concerning the imposition of

Date of Issue
March 1, 2010

Page
12

March 23, 2010

36

April 12, 2010

April 21, 2010

89

June 2, 2010

10 11

June 7, 2010

12 15

August 24, 2010

16 17

November 5, 2010

18

November 5, 2010

19 24

November 18, 2010

25

December 2, 2010

26 29

April 12, 2011

30 31

June 8, 2011

32 - 37

August 17, 2011

38 40

RMC No. 40-2011

RMC No. 47-2011
RMC No. 49-2011

RMC No. 57-2011

RMC No. 2-2012

RMC No. 3-2012

RMC No. 8-2012

RMC No. 10-2012

RMC No. 15-2012

RMC No. 35-2012

RMC No. 43-2012

RMC No. 65-2012

RMC No. 67-2012

Improperly Accumulated Earnings Tax pursuant

to Section 29 of the Tax Code of 1997, in
relation to RR No. 2-2001
Notifies the use of new Income Tax forms
Clarifies the taxability of interest from savings
and time deposits of cooperatives members
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
Further amends BIR Form Nos. 1700, 1701 and
1702
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
Clarifies the tax implications of General
Professional Partnership
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
PAGCOR
Prescribes the transition procedures for all eFPS
filers in using the Enhanced Income Tax Returns
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
Clarifies the taxability of clubs organized and
operated exclusively for pleasure, recreation and
other non-profit purposes
Announces to all eFPS filers the availability in
the eFPS facility of the Enhanced Annual
Income Tax Return (BIR Form No. 1702)
prescribed under RR No. 19-2011
Clarifies the taxability of association dues,
membership fees and other assessments/charges
collected by condominium corporations
Circularizes the pertinent portions of the
Supreme Court Decision in G.R. Nos. 195909
and 195960 entitled Commissioner of Internal
Revenue vs- St. Lukes Medical Center, Inc.,
on the Income Tax treatment of proprietary nonprofit hospitals and on the 1998 deficiency
Income Tax liability of St. Lukes Medical
Center, Inc. on the revenues it derived from
services to paying patients and their tax

September 5, 2011
October 5, 2011

41 57
58 59

October 11, 2011

60 62

November 25, 2011

63 79

January 3, 2012

80 81

January 12, 2012

82 83

February 29, 2012

84 86

March 19, 2012

87 90

April 4, 2012

91 92

August 6, 2012

93 95

August 10, 2012

96 99

October 31, 2012

100 102

October 31, 2012

103 - 107

RMC No. 77-2012

RMC No. 81-2012

RMC No. 84-2012

RMC No. 89-2012

RMC No. 2-2013

RMC No. 4-2013

RMC No. 9-2013

RMC No. 17-2013

RMC No. 21-2013

RMC No. 26-2013

RMC No. 27-2013

RMC No. 31-2013

RMC No. 33-2013

RMC No. 40-2013

implications and implementation thereof

Clarifies certain provisions of RR No. 14-2012
on the proper tax treatment of interest income
earnings on financial instruments and other
related transactions
Clarifies certain provisions of RR No. 14-2012
on the proper tax treatment of interest income
earnings on financial instruments and other
related transactions
Clarifies the tax treatment of interest income
earnings on loans that are not securitized,
assigned or participated out
Clarifies the tax implications and recording of
deposits/advances made by clients of General
Professional Partnerships for expenses
Clarifies certain provisions of RR No. 12-2012
on the deductibility of depreciation expenses as
it relates to purchase of vehicles and other
expenses related thereto and the input taxes
allowed therefor
Requires tax-exempt hospitals to secure
revalidated tax exemption rulings/certificates
Clarifies the taxability of association dues,
membership fees and other assessments/charges
collected by homeowners associations
Clarifies the taxes due from Financial or
Technical Assistance Agreement (FTAA)
Contractors during Recovery Periods
Amends RMC No. 57-2011, entitled Revised
Forms No. 1700, 1701 and 1702
Disseminates the Primer on BIR Form No. 1701
(Annual Income Tax Return for Self-Employed
Individuals, Estates and Trusts, including those
with both business and compensation income)
and BIR Form No. 1702 (Annual Income Tax
Return for Corporation, Partnership and other
Non-Individual Taxpayer) November 2011
ENCS
Provides guidelines in the filing, receiving and
processing of TY 2012 Income Tax Returns and
prescribes the additional attachment of the
regular allowable itemized deductions to BIR
Form November 2011 ENCS versions
Prescribes the guidelines on the taxation of
compensation income of Philippine nationals
and alien individuals employed by foreign
governments/embassies/diplomatic missions and
international organizations situated in the
Philippines
Clarifies the Income Tax and Franchise Tax due
from PAGCOR, its contractees and licensees
Circularizes the full text of RA No. 10378
entitled An Act Recognizing the Principle of
Reciprocity as Basis for the Grant of Income

November 23, 2012

108 112

December 11, 2012

113 116

December 26, 2012

117

December 28, 2012

118 125

January 7, 2013

126 128

January 14, 2013

129 131

January 30, 2013

132 136

February 15, 2013

137 139

March 1, 2013

140 180

March 19, 2013

181 185

March 20, 2013

186 187

April 12, 2013

188 - 210

April 23, 2013

211 213

May 14, 2013

214 217

RMC No. 50-2013

RMC No. 9-2014

RMC No. 15-2014

RMC No. 20-2014

RMC No. 26-2014

RMC No. 39-2014

RMC No. 86-2014

RMC No. 2-2015

RMC No. 7-2015

RMC No. 10-2015

RMC No. 13-2015

RMC No. 14-2015

RMC No. 20-2015

RMC No. 9-2016

Tax Exemptions to International Carriers and

Rationalizing Other Taxes Imposed Thereon by
Amending Sections 28(A)(3)(A), 109, 118 and
236 of the National Internal Revenue Code
(NIRC), as Amended, and for Other Purposes
Clarifies the Tentative Annual Income Tax
Returns being filed by certain taxpayers
Further amends Revenue Memorandum Circular
No. 57-2011 entitled Revised Form Nos. 1700,
1701 and 1702
Reminds all revenue officials on the acceptance
of Out-Of-District Filing of Income Tax Returns
of certain government officials and employees
Prescribes the guidelines in the filing, receiving
and processing of Taxable Year 2013 Income
Tax Returns (BIR Form Nos. 1700, 1701, 1702RT, 1702-EX and 1702-MX, all June 2013
ENCS version) under RR No. 2-2014
Encourages the use of Computer-Generated
Forms and clarifies certain policies in filing
Income Tax Returns for Taxable Year 2013 using
BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX
and 1702-MX, all June 2013 ENCS version,
including other BIR Forms
Clarifies the tax treatment of payouts by
employee pension plans
Clarifies the valuation of contributions or gifts
actually paid or made in computing taxable
income
Informs taxpayers relative to the availability of
certain Annual Income Tax and Excise Tax
Returns in Offline eBIRForms Package, which
could be submitted thru the eFPS
Reiterates the tax treatment of interest income
derived from Long-Term Deposits or Investment
Certificates as described in RR No. 14-2012 and
clarified in RMC Nos. 77-2012 and 81-2012
Prescribes the policies relative to the filing of
Income Tax Returns (BIR Form No. 1700) by
employees belonging to employers identified as
Large Taxpayers
Further amends RMC No. 57-2011, as amended
by RMC Nos. 21-2013 and 9-2014, entitled
"Revised Form Nos. 1700, 1701 and 1702"
Prescribes the guidelines in the filing, receiving
and processing of Income Tax Returns (BIR
Form Nos. 1700, 1701, 1702-RT, 1702-EX and
1702-MX, all June 2013 ENCS version) for
Taxable Year 2014 using the electronic platform
of BIR
Provides alternative modes in the filing of BIR
Form Nos. 1701Q and 1702Q with payment
using the electronic platforms of BIR
Clarifies the taxability of Non-Stock Savings

July 18, 2013

218

February 11, 2014

219

March 5, 2014

220

April 4,
2014

221 227

April 15,
2014

228 229

May 12,
2014
December 5,
2014

230 233

January 9, 2015

236

March 6, 2015

237 240

March 24, 2015

241

March 31, 2015

242

April 6, 2015

243 254

April 15, 2015

255

January 28, 2016

256 258

234 235

RMC No. 19-2016

RMC No. 64-2016

and Loan Associations for purposes of Income

Tax, Gross Receipts Tax and Documentary
Stamp Tax
Clarifies the tax treatment of the Monthly
Provisional Allowance and Officer's Allowance
given to military personnel/officers under the
recently signed Executive Order, entitled
"Modifying the Salary Schedule for Civilian
Government Personnel and Authorizing the
Grant of Additional Benefits for Both Civilian
and Military and Uniformed Personnel"
Clarifies the nature, tax treatment, registration
and compliance requirements of corporations
and associations under Section 30 of the NIRC
of 1997, as amended

February 19, 2016

259 260

June 20, 2016

261 281