BUREAU OF INTERNAL REVENUE

2010 REVENUE MEMORANDUM CIRCULAR

2010 BUREAU OF INTERNAL REVENUE

REVENUE MEMORANDUM CIRCULAR
RMC NO.

SUBJECT MATTER

RMC No. 1-2010

Defers the implementation of RR No. 7-2009 relative to the eDST System

RMC No. 2-2010

Publishes the full text of Memorandum Circular No. 1, Series of 2006 of the
Office of the Ombudsman

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

RMC No. 4-2010

Notifies the loss of 5 pads of unused Accountable Form No. 51-Official Receipt

RMC No. 5-2010

Publishes the 2010 Calendar of Activities under the BIR People Wellness
Program

RMC No. 6-2010

Publishes the full text of the Memorandum of Agreement between BIR and
PNP

RMC No. 7-2010

Publishes the full text of the Memorandum of Agreement between the BIR, LTO
and Insurance Commission

RMC No. 8-2010

Circularizes the release of BIR Weekender Briefs and other publications of the
BIR

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)

RMC No. 10-2010

Prescribes the 2010 Strategy Map of the BIR

RMC No. 11-2010

Circularizes the full text of COMELEC Resolution No. 8737

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

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

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

RMC No. 15-2010

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

RMC No. 16-2010

Requirestaxpayers todisclose theirelection to use the Optional Standard

Deduction for taxable year 2009.

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

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

RMC No. 19-2010

Directs all concerned BIR offices to continue tax investigation of Cooperatives

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.

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

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

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

RMC No. 24-2010

Further defers the implementation of Revenue Regulations No. 7-2009 relative

to the Electronic Documentary Stamp Tax (eDST) System

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

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

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

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

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

RMC No. 30-2010

Clarifies Revenue Memorandum Circular No. 72-2009, which reiterated the

imposition of the Value-Added Tax on Tollway Operators

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

RMC No. 32-2010

Prescribes the policies relative to the acceptance of "Out-of-District" Income

Tax Returns

RMC No. 33-2010

Prescribesthe policiesin securingcertified true copies of Income Tax Returns

and Audited Financial Statements

RMC No. 34-2010

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

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)

RMC No. 36-2010

Publishes the full text of the Memorandum of Agreement between the BIR and
Securities and Exchange Commission

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

RMC No. 38-2010

Notifies the loss of several accountable forms

RMC No. 39-2010

Directs the Revenue District Offices to verify the VAT Compliance of Health
Maintenance Organizations

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

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

RMC No. 42-2010

Notifies the loss of 2 sets of unused BIR Form No. 2524 Revenue Official
Receipt

RMC No. 43-2010

Circularizes the full text of the Memorandum of Agreement between the BIR
and the Office of the Ombudsman

RMC No. 44-2010

Publishes the full text of the Memorandum of Agreement between the BIR and
Lyceum of the Philippines University

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

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"

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

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

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

RMC No. 50-2010

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

RMC No. 51-2010

Provides basic questions and answers to clarify the issues

implementation of the Electronic Documentary Stamps Tax System

RMC No. 52-2010

Publishes the full text of Joint Order No. 1-2010 issued by the Secretary
ofFinance and Commissioners of the Bureau of Customs and BIRentitled
"Valuation of Motor Vehicles"

RMC No. 53-2010

Circularizes Sec. 23 of the Republic Act No. 10086 entitled An Act

Strengthening Peoples Nationalism through Philippine History by Changing
the Nomenclature of the National Historical Institute into the National
Historical Commission of the Philippines, Strengthening its Powers, and For
Other Purposes

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.

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

RMC No. 56-2010

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

in

the

RMC No. 57-2010

Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act

amendingthe Aurora Special Economic Zone Act of 2007

RMC No. 58-2010

Circularizes Sections 10 to18 of RA No. 9856 entitled An Act Providing the

Legal Framework for Real Estate Investment Trust and For Other Purposes

RMC No. 59-2010

Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled An Act
Recognizing the Philippine National Red Cross as an Independent,
Autonomous, Non-Governmental Organization Auxiliary to the Authorities of
the Republic of the Philippines in the Humanitarian Field, to be known as the
Philippine National Red Cross

RMC No. 60-2010

Clarifies the coverage of RMO No. 56-2010 relative to the use of updated
medium for submitting the Summary List of Sales and Purchases (SLSP)

RMC No. 61-2010

Suspends the generation and issuance of electronic Letter of Authority (eLAs),

revokes RMC No. 56-2010and clarifies the use of BIR Form 0421 Tax
Verification Notices

RMC No. 62-2010

Publishes the full text of Department Order No. 18-2010issued bythe

Department of Finance relative to the nationwide coverage of the Mandatory
Marking of Kerosene

RMC No. 63-2010

Imposes the Value-Added Tax on Tollway Operators

RMC No. 64-2010

Publishes the full text of Wage Order No. NCR-15, Providing an Increase in the
Minimum Wage in the National Capital Region

RMC No. 65-2010

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

RMC No. 66-2010

Circularizes the full text of the Memorandum of Agreement between the BIR
and Tax Management Association of the Philippines, Inc.,and the Mechanics
and Entry Form for theSearch for the Best Tax Collection, Tax Administration
or Taxpayer Service Enhancement Project

RMC No. 67-2010

Circularizes the revocation of BIR Ruling No. DA-722-2006issued in favor of

Atlas Consolidated Mining and Development Corporation

RMC No. 68-2010

Prescribes the guidelines and procedures in granting the request of Large

Taxpayers for extension in complying with the requirementsfor themandatory
use of Computerized Accounting System

RMC No. 69-2010

Notifies the loss of 1 set of used but unissued BIR Form No. 1954 - Certificate
Authorizing Registration

RMC No. 70-2010

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

RMC No. 71-2010

Notifies the loss of 2 sets of unused BIR Form No. 2524(Revenue Official
Receipt)

RMC No. 72-2010

Notifies the loss of several accountable forms

RMC No. 73-2010

Notifies the loss of several BIR Form No. 19.14 (Apprehension Receipt)

RMC No. 74-2010

Notifies the disposal of 412 sets of old blank Tax Debit Memo (BIR Form No.
2321)

RMC No. 75-2010

Enjoins participation to the celebration of the 21st National Statistics Month in

October 2010

RMC No. 76-2010

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

RMC No. 77-2010

Publishes the full text of Memorandum Circular No. 3entitled "Directing the
Formulation of the Medium-Term Philippine Development Plan (MTPDP) and the
Medium-Term Public Investment Program (MTPIP) for 2010-2016"

RMC No. 78-2010

Notifies the loss of4 sets of unused BIR Form No. 2524 Revenue Official
Receipt

RMC No. 79-2010

Providesadditional guidelines on the implementation of the eREG System

RMC No. 80-2010

Provides basic questions and answers relative to the issuance of Electronic

Letters of Authority

RMC No. 81-2010

Clarifies the documentary requirements for the application for Certificate of

Tax Exemption for Cooperatives (BIR Form No. 1945)

RMC No. 82-2010

Provides basic questions and answers to clarify issues relative to the filing of
BIR Form No. 1947

RMC No. 83-2010

Notifies the loss of quadruplicate copies from 4 unused BIR Form No. 2524 Revenue Official Receipt

RMC No. 84-2010

Prescribes the guidelines and procedures in requiring all taxpayers engaged in

the customs brokerage business to submit a list of their respective importers
with their Accreditation Number

RMC No. 85-2010

Announces the grace period in thefiling of BIR Form No. 1947

RMC No. 86-2010

Publishes the full text of Opinion No. 48, S. 2010 of the Department of Justice

RMC No. 87-2010

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

RMC No. 88-2010

Notifies the loss of 2 sets of unused BIR Form No. 2524 - Revenue Official
Receipt

RMC No. 89-2010

Notifies the loss of 40 sets of unused BIR Form No. 0535 - Taxpayer
Information Sheet

RMC No. 90-2010

Notifies the loss of6 sets of unused BIR Form No. 2524 - Revenue Official
Receipt

RMC No. 91-2010

Provides basic questions and answers to clarifythe increase in the Statutory

Minimum Wage and other concerns in relation to the Income Tax Exemption
given to Minimum Wage Earner

RMC No. 92-2010

Prescribes the re-implementation ofthe Electronic Sales (eSales) reporting on

a pilot mode

RMC No. 93-2010

Circularizes the full text of Bank Bulletin No. 2010-34 relative to the splitting of
some Revenue District Offices and the necessary enhancement to the
Authorized Agent Banks' systems

RMC No. 94-2010

Notifies the loss of two (2) sets of BIR Form No. 2524 Revenue Official
Receipt

RMC No. 95-2010

Circularizes the increase of Excise Tax rates on alcohol and tobacco

productseffective January 1, 2011

RMC No. 96-2010

Notifies the loss of 9 unused pads of BIR Form No. 2524 - Revenue Official
Receipt

RMC No. 97-2010

Clarifies the VAT exemption of services by agricultural contract growers

RMC No. 98-2010

Prescribes the guidelines and procedures for the treatment of unserved Letter
Notices, Letter of Authorities and Tax Verification Notices in instances where
the concerned taxpayers cannot be located

RMC No. 99-2010

Circularizes the full text of Department Administrative Order No. 10-08, further
amending the revised Implementing Rules and Regulations of Act No. 3883, as
amended, otherwise known as the Business Name Law

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