Issuances & Rulings Revenue Regulations (RRS) : Digest Full Text

ISSUANCES & RULINGS
Revenue Regulations (RRs)

2007
2006
2005
2004
2003
2002
2001
Revenue Memorandum Orders (RMOs)
2007
2006
2005
2004
2003
2002
Revenue Memorandum Rulings (RMRs)
2002
2001
Revenue Memorandum Circulars (RMCs)
2007
2006
2005
2004
2003
2002
Revenue Bulletins (RBs)
2003
RR No. 1-2007 Amends certain provisions of RR No. 4-2006 which January 11, 2007
implements the tax privileges provisions of R.A. No. 9257,
otherwise known as the “Expanded Senior Citizens Act of
2003”
(published in Manila Bulletin on January 12, 2007)
Digest | Full Text
RR No. 2-2007 Amends certain provisions of RR No. 16-2005, otherwise January 11, 2007
known as the Consolidated Value-Added Tax Regulations
of 2005
(published in Manila Bulletin on January 12, 2007)
Digest | Full Text
RR No. 3-2007 Provides the policies, guidelines and procedures in the February 14,
implementation of the Expanded One-Time Administrative 2007
Abatement of all penalties/ surcharges and interest on
delinquent accounts and assessments
(published in Phil. Daily Inquirer on February 16, 2007)
Digest | Full Text
RR No. 4-2007 Amends certain provisions of RR No. 16-2005, as March 20, 2007
amended, otherwise known as the Consolidated Value-
Added Tax Regulations of 2005
(published in Manila Bulletin on March 22, 2007)
| Full Text
RR No. 5-2007 Prescribes the guidelines and conditions for the tax May 7, 2007
treatment of Securities Borrowing and Lending (SBL) or
Securities Lending Transactions (SLTs) involving the Fixed-
Income Securities Lending Program of the Philippine
Dealing and Exchange Corporation (PDEx)
(published in Manila Bulletin on May 10, 2007)
Digest | Full Text
RR No. 6-2007 Prescribes the consolidated regulations on advance Value- May 9, 2007 Suspended by RR 11-2007.
Added Tax on the sale of refined sugar, amending and/or
revoking all revenue issuances issued to this effect, and
for other related purposes
(published in Manila Bulletin on May 11, 2007)
Digest | Full Text | Annex A-E | Annex F-J
RR No. 7-2007 Amends certain provisions of RR No. 21-2002 prescribing August 1, 2007 Amends RR 21-2002.
the manner of compliance with any documentary and/or
procedural requirements in connection with the
preparation and submission of financial statements
accompanying the tax returns
(published in Manila Bulletin on August 12, 2007)
Digest | Full Text
RR No. 8-2007 Prescribes the additional compliance requirements of August 1, 2007
concerned taxpayers in the light of mandatory adoption of
the Philippine Financial Reporting Standards
Digest | Full Text
RR No. 9-2007 Prescribes the updated minimum monthly/quarterly gross August 1, 2007
receipts in computing the Percentage Tax of domestic
carriers and keepers of garages
(published in Philippine Daily inquirer on August 3, 2007)
Digest | Full Text
RR No. 10-2007 Amends further Section 3 of RR No. 9-2001 expanding the August 1, 2007
coverage of taxpayers required to file returns and pay
taxes through the Electronic Filing and Payment System
(published in Philippine Star on August 3, 2007)
Digest | Full Text
RR No. 11-2007 Suspends the implementation of Revenue Regulations No. August 28, 2007 Suspends RR 6-2007.
6-2007 entitled “Consolidated Regulations on Advance
Value-Added Tax on the Sale of Refined Sugar, Amending
and/or Revoking All Revenue Issuances Issued to this
Effect, and for Other Related Purposes”
Digest | Full Text
RR No. 12-2007 Amends certain provisions of Revenue Regulations No. 9- October 17, 2007 Amends RR 9-1998.
98 relative to the due date within which to pay minimum Related to RMC 4-2003.
corporate income tax imposed on domestic corporations
and resident foreign corporations pursuant to Sections
27(E) and 28(A)(2) of the Tax Code, as amended
(published on Oct. 19, 2007 on Manila Bulletin)
| Full Text
RR No. 1-2006 Amends Revenue Regulations No. 2-98, as amended, January 5, 2006
relative to the withholding of Income Tax on compensation
income received by minimum wage earners
Digest | Full Text
RR No. 2-2006 Prescribes the mandatory attachments of the Summary January 5, 2006
Alphalist of Withholding Agents of Income Payments
Subjected to Tax Withheld at Source to tax returns with
claimed tax credits due to Creditable Tax Withheld at
Source and of the Monthly Alphalist of Payees whose
income received have been subjected to withholding tax to
the withholding tax remittance return filed by the
withholding agent/payor of income payments
Digest | Full Text | Annex A | Annex B
RR No. 3-2006 Prescribes the implementing guidelines on the revised tax January 5, 2006 Clarified by RMC 26-2006.
rates on alcohol and tobacco products pursuant to the
provisions of Republic Act No. 9334, and clarifies certain
provisions of existing Revenue Regulations relative thereto
Digest | Full Text
RR No. 4-2006 Implements the tax privileges provisions of RA No. 9257, February 21,
otherwise known as the “Expanded Senior Citizens Act of 2006
2003” and prescribes the guidelines for the availment
thereof
Digest | Full Text
RR No. 5-2006 Lifts the temporary deferment of the implementation of March 30, 2006
Revenue Regulations No. 17-2005
Digest | Full Text
RR No. 6-2006 Regulates the use of functional currency other than the May 2, 2006
Philippine peso in financial statements that will be
submitted and in the books of accounts that will be
maintained for internal revenue tax purposes
Digest | Full Text
RR No. 7-2006 Further amends certain provision of RR No. 6-2005
pertaining to the deadline in the filing of the No Audit
Program (NAP) Participation Form
Digest | Full Text
RR No. 8-2006 Prescribes the implementing guidelines on the taxation July 10, 2006
and monitoring of the bioethanol-blended gasoline (E-
gasoline) and the raw materials used in the production
thereof pursuant to the Fuel Bioethanol Program of the
Department of Energy
| Full Text | Annex A | Annex B | Annex C
RR No. 9-2006 Further amends certain provisions of RR No. 6-2005, as July 11, 2006
amended, otherwise known as the “No Audit Program
(NAP)”
| Full Text
RR No. 10-2006 Prescribes the guidelines and conditions for the tax July 17, 2006
treatment of Securities Borrowing and Lending
transactions involving shares of stocks or securities listed
in the Philippine Stock Exchange
|Full Text | Appendix A | Appendix B | Appendix
C | Appendix D-1 | Appendix D-2 | Appendix E |
Appendix F
RR No. 11-2006 Promulgates the consolidated Regulations on the July 21, 2006
accreditation of tax practitioners/agents as a prerequisite
to their practice or representation before the BIR and
further simplifying and superseding RR No. 15-99
(published in Philippine Star on July 24, 2006)
Digest | Full Text
RR No. 12-2006 Promulgates the rules and regulations implementing the July 21, 2006
tax subsidy granted by the Fiscal Incentives Review Board
to the Philippine National Police Service Store System
(published in Manila Bulletin on July 24, 2006)
Digest | Full Text
RR No. 13-2006 Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to August 31, 2006
financial statements acceptable to the BIR
(published in Philippine Daily Inquirer on Sept. 5, 2006)
Digest | Full Text
RR No. 14-2006 Provides the revised implementing rules for EO No. 399, September 1,
as amended by EO No. 422, directing the BIR to establish 2006
the “No Audit Program” for the purpose of enhancing tax
compliance and increasing tax collections with extensions
of the deadline for availment thereof
(published in Philippine Daily Inquirer on Sept. 5, 2006)
Digest | Full Text
RR No. 15-2006 Prescribes the guidelines on the implementation of one- September 27,
time administrative abatement of all penalties/surcharges 2006
and interest on delinquent accounts and assessments
(preliminary or final, disputed or not) as of June 30, 2006
(published in Philippine Star on Sept. 28, 2006)
Digest | Full Text
RR No. 16-2006 Prescribes the submission by taxpayers of electronic books October 20, 2006
of accounts and other accounting records in the course of
a tax audit/investigation
(published in Philippine Star on Oct. 21, 2006)
Digest | Full Text
RR No. 17-2006 Prescribes the rules on the accreditation, registration and October 20, 2006
use of Taximeter Issuing Receipts (TIR) Systems and/or
models and other similar types of machines generating
official receipts
(published in Manila Bulletin on Oct. 23, 2006)
Digest | Full Text
RR No. 18-2006 Prescribes the policies, procedures and guidelines in the November 14,
implementation of the Improved Voluntary Assessment 2006
Program (IVAP) for Taxable Year 2005 and prior years
under certain conditions
(published in Manila Bulletin on Nov. 15, 2006)
Digest | Full Text
RR No. 1-2005 Amends further pertinent provisions of RR Nos. 7-95 and February 11,
8-2002 relative to transactions exempt from VAT and the 2005
submission of Quarterly Summary List of Sales and
Purchases
Digest | Full Text
RR No. 2-2005 Implements relevant provisions of Republic Act Nos. 7227, February 15,
7916, 7903 and 7922 otherwise known as "Bases 2005
Conversion and Development Act of 1992," "Special
Economic Zone Act of 1995," "Zamboanga City Special
Economic Zone Act of 1995" and "Cagayan Special
Economic Zone Act of 1995" respectively
Digest | Full Text
RR No. 3-2005 Prescribes the rules and regulations implementing EO No. February 17, Clarified by RMC 16-2005.
398 and requiring timely and complete payment of taxes 2005
as a pre-condition for entering into and as a continuing
obligation in contracts with government
Digest | Full Text | EO No. 398
RR No. 4-2005 Prescribes the rules and regulations implementing Bangko February 17, Related to RMC 9-2005.
Sentral ng Pilipinas Circular No. 472, Series 2005 requiring 2005 Suspended by RMC 20-2006 –
all bank borrowers and co-makers to submit latest Income external auditors reuorement.
Tax Return and Financial Statement received by BIR
Digest | Full Text | BSP Revised Circular No. 472,
S 2005
RR No. 5-2005 Prescribes the monthly submission of sales report and February 17,
other information generated by Cash Register Machines 2005
(CRMs) and Point of Sales Machines (POS) and/or any
machine sales generating receipt/invoice registered with
the BIR
Digest | Full Text
RR No. 6-2005 Provides the implementing rules for EO No. 399 directing March 7, 2005
the BIR to establish the "No Audit Program" (NAP) to
enhance tax compliance and increase tax collections
Digest | Full Text
RR No. 7-2005 Amends pertinent provisions of Revenue Regulations No. April 11, 2005
4-2000 by providing a new format for the Notice to the
Public to be exhibited at place of business
Digest | Full Text
RR No. 8-2005 Amends further pertinent provisions of Revenue May 10, 2005
Regulations Nos. 2-98 and 3-2004 which provides for the
inclusion to income payments subject to Creditable
Withholding Tax the Manila Electric Company refund to
customers
Digest | Full Text | Annex A
RR No. 9-2005 Amends pertinent provisions of Revenue Regulations No. May 10, 2005
06-04 relative to the tax exemptions and privileges
granted under Republic Act No. 9182, otherwise known as
“The Special Purpose Vehicle Act of 2002”
Digest | Full Text
RR No. 10-2005 Amends certain provisions of Revenue Regulations No. 6- May 30, 2005
2005 (No Audit Program) resulting from the amendment of
EO No. 399
Digest | Full Text
RR No. 11-2005 Defines “Gross Income Earned” to implement the tax June 23, 2005
incentive provision of Republic Act No. 7916, otherwise
known as “The Special Economic Zone Act of 1995”
Digest | Full Text
RR No. 12-2005 Defines “Gross Income” to implement the tax incentive June 23, 2005
provision of Republic Act No. 7922, otherwise known as
“Cagayan Special Economic Zone Act of 1995” and of
Republic Act No. 7903, otherwise known as “Zamboanga
City Special Economic Zone Act of 1995” Digest | Full
Text
RR No. 13-2005 Defines “Gross Income Earned” to implement the tax June 23, 2005
incentive provision of Republic Act No. 7227, otherwise
known as “The Bases Conversion Development Act of
1992”
Digest | Full Text
RR No. 14-2005 Implements Title IV of the Tax Code by prescribing the June 28, 2005
Consolidated Value-Added Tax Regulations of 2005
Digest | Full Text
RR No. 15-2005 Provides policies and guidelines for the abatement of July 7, 2005
surcharges in relation to the filing of amended tax
returns under certain conditions
Digest | Full Text
RR No. 16-2005 Prescribes the Consolidated Value-Added Tax Regulations October 19, 2005
of 2005 superseding RR No. 14-2005
Digest | Full Text
RR No. 17-2005 Provides the policies, guidelines and procedures in the October 19, 2005
implementation of the tax subsidy granted by the Fiscal
Incentives Review Board to the Bases Conversion and
Development Authority for the Subic-Clark-Tarlac
Expressway Project
Digest | Full Text
RR No. 18-2005 Provides the policies, procedures and guidelines in the November 11,
implementation of the Enhanced Voluntary Assessment 2005
Program (EVAP) for taxable year 2004 and prior years
under certain conditions
Digest | Full Text
RR No. 19-2005 Temporarily defers until further notice the implementati November 15,
February 11, 2005 2005
on of RR No. 17-2005 relative to the implementation of
the tax subsidy granted by the FIRB to the Bases
Conversion Development Authority for the Subic-Clark-
Tarlac Expressway Project
Digest | Full Text
RR No. 1-2004 Amends further portions of RR No. 2-98, as amended, January 20, 2004
exempting marginal income earners from Creditable
Withholding Tax on payments made by hotels,
restaurants, resorts, caterers, food processors, canneries,
supermarkets, livestock, poultry, fish and marine product
dealers, hardwares, factories, furniture shops, and all
other establishments
Digest | Full Text
RR No. 2-2004 Further enhances the rules on the advance payment of March 1, 2004
VAT on the sale of refined sugar
Digest | Full Text
RR No. 3-2004 Suspends the implementation of withholding tax on March 12, 2004
income payments made to suppliers of agricultural
products
Digest | Full Text
RR No. 4-2004 Supplements the rules on the advance payment of Value- March 26, 2004
Added Tax on sale of refined sugar
Digest | Full Text
RR No. 5-2004 Provides for additional tax returns/forms which shall be May 14, 2004
filed thru the eFPS, as well as expands the coverage and
revises the requirements for eFPS enrollment
Digest | Full Text
RR No. 6-2004 Implements the tax exemptions and privileges granted May 14, 2004
under RA No. 9182, otherwise known as the "Special
Purpose Vehicle Act of 2002"
Digest | Full Text
RR No. 7-2004 Excludes medical services rendered by doctors of medicine May 21, 2004
duly registered with the PRC and services rendered by
lawyers duly registered with the IBP from the Value-Added
Tax
Digest | Full Text
RR No. 8-2004 Supersedes RR No. 7-2001 and RR No. 30-2002 relative to May 21, 2004
the compromise settlement of internal revenue tax
liabilities
Digest | Full Text
RR No. 9-2004 Implements certain provisions of Republic Act No. 9238, June 25, 2004
re-imposing the gross receipts tax on banks and non-bank
financial intermediaries performing quasi-banking
functions and other non-bank financial intermediaries
beginning January 1, 2004
Digest | Full Text
RR No. 10-2004 Reimposes the Gross Receipts Tax on other non-bank November 23,
financial intermediaries, which includes pawnshops, 2004
Digest | Full Text
RR No. 11-2004 Prescribes the rules and regulations on the accreditation, December 21,
registration and use of Cash Register Machines, Point-of- 2004
Sale Machines and/or Business Machines Generating
Receipts/Invoices
Digest | Full Text | Annex A | Annex B | Annex C
RR No. 12-2004 Provides the revised tax rates on alcohol and tobacco December 29,
products introduced on or before December 31, 1996, and 2004
those enumerated under RR Nos. 22-2003 and 23-2003
Digest | Full Text
RR No. 13-2004 Implements Republic Act No. 9243, otherwise known as December 29,
"An Act Rationalizing the Provisions on the Documentary 2004
Stamp Tax of the National Internal Revenue Code of 1997,
as Amended, and for Other Purposes"
Digest | Full Text
RR No. 1-2003 Imposes Value-Added Tax (VAT) on sale of services by January 7, 2003
persons engaged in the practice of profession or calling
and professional services rendered by general professional
partnerships; services rendered by actors, actresses,
talents, singers and emcees; radio and television
broadcasters and choreographers; musical, radio, movie,
television and stage directors; and professional athletes,
as well as services rendered by customs, real estate,
stock, immigration and commercial brokers, beginning
January 1, 2003
Digest | Full Text
RR No. 2-2003 Consolidates all Revenue Regulations issued on Estate Tax January 17, 2003
and Donor's Tax, incorporating the amendments
introduced by the Tax Reform Act of 1997
Digest | Full Text
RR No. 3-2003 Extends the deadline for registration and other compliance January 29, 2003
requirements during the transitory period of the imposition
of Value-Added Tax (VAT) on sale of services by persons
engaged in the practice of profession or calling
professional services rendered by general professional
partnerships; services rendered by actors, actresses,
talents, singers and emcees; radio and television
broadcasters and choreographers; musical, radio, movie,
television and stage directors; and professional athletes,
as well as services rendered by customs, real estate,
stock, immigration and commercial brokers, beginning
January 1, 2003
Digest | Full Text
RR No. 4-2003 Amends certain sections of RR No 14-97, as amended, January 30, 2003
otherwise known as the Revenue Regulations governing
the imposition of excise tax on automobiles
Digest | Full Text
RR No. 5-2003 Implements the remittance of the shares/allotment from February 4, 2003
certain internal revenue taxes to the provinces/city
comprising the expanded ARMM
Digest | Full Text
RR No. 6-2003 Amends Section 4 of RR No. 17-2002 relative to the February 10,
authority of the Commissioner of Internal revenue to 2003
delegate the review and evaluation of the VAAP availments
Digest | Full Text
RR No. 7-2003 Provides guidelines in determining whether a particular February 11,
real property is a capital asset or an ordinary asset for 2003
purposes of imposing Capital Gains Tax, or the ordinary
Income Tax, or the Minimum Corporate Income Tax
(MCIT)
Digest | Full Text
RR No. 8-2003 Defers the implementation of the amendatory provisions February 19,
introduced by RR No. 4-2003 until March 31,2003, except 2003
for the compliance requirements provided in the transitory
provisions of the RR
Digest | Full Text
RR No. 9-2003 Amends certain provisions of RR No. 1-97 and RR No. 2-97 February 26,
relative to the excise taxation of alcohol products, cigars 2003
and cigarettes for the purpose of prescribing the rules and
procedures to be observed in the establishment of the
current net retail price of new brands and variants of new
brands of alcohol and tobacco products
Digest | Full Text
RR No. 10-2003 Implements the tax incentives provisions of Republic Act March 4, 2003
No. 8525, otherwise known as the "Adopt-a-School Act of
1998"
Digest | Full Text
RR No. 11-2003 Extends further the deadline for registration and other March 4, 2003
compliance requirements during the transitory period of
the imposition of Value-Added Tax (VAT) on sale of
services by professionals and brokers
Digest | Full Text
RR No. 12-2003 Amends certain provisions of RR No. 18-99 which governs March 11, 2003
the imposition of VAT on services of banks, non-bank
financial intermediaries and finance companies beginning
January 1, 2003
Digest | Full Text
RR No. 13-2003 Further defers the implementation of RR No. 4-2003, as March 27, 2003
amended, until May 18, 2003
Digest | Full Text
RR No. 14-2003 Amends RR No. 2-98 to simplify the collection of tax April 3, 2003
through withholding at source on sales of goods or
services subject to the 3% Percentage Tax and/or the
Value-Added Tax
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E | Annex F
RR No. 15-2003 Grants taxpayers with accounting period ended December April 16, 2003
31, 2002 an extension of time up to April 21, 2003 within
which to file their Income Tax returns
Digest | Full Text
RR No. 16-2003 Imposes advance payment of Value-Added Tax or April 29, 2003
Percentage Tax and of Income Tax on operators of
"privilege stores" (or "tiangges"), as well as prescribes the
tax obligations of organizers or exhibitors of space for the
operation of "privilege stores"
Digest | Full Text
RR No. 17-2003 Amends further pertinent provisions of RR Nos. 2-98, 8-98 May 6, 2003
and 13-99, as amended, by providing for additional
transactions subject to Creditable Withholding Tax and re-
establishing the policy that the Capital Gains Tax on the
sale, exchange or other disposition of real property
classified as capital assets shall be collected as a Final
Withholding Tax
Digest | Full Text
RR No. 18-2003 Defers until June 8, 2003 the implementation of RR No. 4- May 15, 2003
2003, which pertains to the imposition of Excise Tax on
automobiles
Digest | Full Text
RR No. 19-2003 Defers the implementation of the amendatory provisions June 9, 2003
introduced by RR No. 4-2003 until September 8, 2003
Digest | Full Text
RR No. 20-2003 Amends certain provisions of RR No. 18-99, as amended June 27, 2003
by RR No. 12-2003, governing the imposition of VAT on
services of banks, non-bank financial intermediaries and
finance companies
Digest | Full Text
RR No. 21-2003 Further amends the Transitory Provisions of RR No. 4- July 18, 2003
2003, which pertains to the deadlines of submission of
inventory list and inventory taking of automobiles
Digest | Full Text
RR No. 22-2003 Implements the revised tax classification of new brands of August 16, 2003
cigarettes and variants thereof based on the current net
retail prices
RR No. 23-2003 Prescribes the revised tax classification of new brands of August 28, 2003
alcohol products, including variants thereof based on the
current net retail prices
RR No. 24-2003 Amends RR No. 16-2003 relative to the taxation of August 29, 2003
Privilege Stores.
Digest | Full Text
RR No. 25-2003 Amends the Revenue Regulations governing the imposition September 16,
of Excise Tax on automobiles pursuant to the provisions of 2003
Republic Act No. 9224.
Digest | Full Text
RR No. 26-2003 Modifies the procedures of registering manually-printed October 7, 2003
receipts or sales/commercial invoices prior to their use.
RR No. 27-2003 Amends the transitory provisions of RR No. 18-99 October 9, 2003
pertaining to the deadline for the usage of properly
stamped unused non-VAT invoices or receipts.
Digest | Full Text
RR No. 28-2003 Amends portions of RR Nos. 2-98 and 4-2002 relative to November 20,
the issuance of Certificate of Value-Added Tax Withheld at 2003
Source on certain income payments made by the Bureau
of Treasury.
Digest | Full Text
RR No. 29-2003 Prescribes the policies and procedures for the advance December 1,
payment of VAT on the sale of flour. 2003
Digest | Full Text
RR No. 30-2003 Amends further pertinent portions of RR Nos. 2-98 and 8- December 15,
98, as amended, providing withholding as a mode of 2003
remitting final Capital Gains Tax on the sale of real
property classified as capital assets by non-resident aliens,
increasing the withholding tax rates on certain income
payments, inclusion of non-food products in the coverage
of expanded withholding tax, providing sanctions to
payees who refuse the withholding of tax on their
income/receipts, and for other purposes.
Digest | Full Text
RR No. 31-2003 Prescribes the policies, guidelines and procedures in the December 18,
implementation of the tax subsidy granted by the Fiscal 2003
Incentives Review Board to the Armed Forces of the
Philippines Commissary and Exchange Service.
Digest | Full Text
RR No. 1-2002 Prescribes the use of new Excise Tax return forms March 27, 2002
Digest | Full Text
RR No. 2-2002 Amends the coverage of the Electronic Filing and Payment March 27, 2002
System (EFPS) by making it mandatory for large
taxpayers and optional for certain identified non-large
taxpayers to avail of the EFPS in the filing of their tax
returns and the payment of taxes due thereon
Digest | Full Text
RR No. 3-2002 Amends certain provisions of RR No. 2-98, as amended, March 27, 2002
relative to the submission of the Alphabetical Lists of
Employees/Payees in diskette form and the substituted
filing of Income Tax returns of payees/employees
receiving purely compensation income from only one
employer for one taxable year whose tax due is equal to
tax withheld and individual-payees whose compensation
income is subject to Final Withholding Tax
Digest | Full Text | Annex B
RR No. 4-2002 Amends the due dates for the filing/issuance of certain BIR April 5, 2002
tax returns/forms, clarifies the form type to be used on
certain transactions, and prescribes certain attachments to
returns filed
Digest | Full Text
RR No. 5-2002 Prescribes the establishment of electronic linkage with May 27, 2002
excise establishment
Digest | Full Text
RR No. 6-2002 Withdraws the privileges, incentives and benefits of June 5, 2002
taxpayers, including that of the last priority in audit, under
Digest | Full Text
RR No. 7-2002 Rationalizes the issuance of permits by the Bureau of June 24, 2002
Internal Revenue to establisments subject to Excise Tax
Digest | Full Text
RR No. 8-2002 Amends further pertinent provisions of RR No 7-95 relative June 24, 2002
to the time of filing of Quarterly VAT returns; contents and
submission of Quarterly Total Monthly Sales and Purchases
per supplier or customer, and provides for the penalties
and effect of non-submission thereof; and clarifies further
the mode of remittance of VAT due from non-residents
Digest | Full Text | Attachment 2550 front |
Attachment 2550 back
RR No. 9-2002 Amends pertinent provisions of RR Nos. 9-2001 and 1-98 July 5, 2002
relative to the filing of tax returns and payment of taxes
thru the Electronic Filing and Payment System (EFPS)
Digest | Full Text
RR No. 10-2002 Authorizes the imposition of a ceiling on entertainment, July 18, 2002
amusement and recreational expenses
Digest | Full Text
RR No. 11-2002 Extends the deadline for the submission of the Application August 8, 2002
for Revalidation of Issued Permits to establishments
subject to Excise Tax as well as provides for appeals
mechanism in the revalidation process
Digest | Full Text
RR No. 12-2002 Provides the policies, procedures and guidelines in the September 12,
implementation of the Voluntary Assessment and 2002
Abatement Program (VAAP) for taxpayers with
underdeclared sales/receipts/income for the calendar and
fiscal years 2000, and 2001, and the first and second
quarter ending June 30, 2002, pursuant to the RELIEF
Program of the Bureau of Internal Revenue, and the
consequences for non-availment thereof
Digest | Full Text
RR No. 13-2002 Amends further RR No. 9-90 which implements the tax September 13,
subsidy granted to the Armed Forces of the Philippines 2002
Commissary and Exchange Service (AFPCES)
Digest | Full Text
RR No. 14-2002 Amends further pertinent provisions of RR No. 2-98 by September 13,
providing for additional income payments to be subjected 2002
to withholding tax and clarifying pertinent provisions in
relation thereto
Digest | Full Text
RR No. 15-2002 Governs the imposition of Income Tax on the Gross October 7, 2002
Philippine Billings, other income of International Air
Carriers and Common Carrier's Tax, as well as the manner
of claiming deductions on travel expenses and freight
charges incurred
Digest | Full Text
RR No. 16-2002 Amends the provisions relative to the acceptable modes of October 14, 2002
and procedures for payment of internal revenue taxes
coursed through Authorized Agent Banks
Digest | Full Text
RR No. 16-A Prescribes November 19, 2002 as the effectivity date of November 7,
2002 RR No. 16-2002 relative to the modes of and procedures 2002
for the payment of internal revenue taxes through
Authorized Agent Banks
Digest | Full Text
RR No. 17-2002 Expands the coverage of the Voluntary Assessment and October 16, 2002
Abatement Program (VAAP) to include other taxes and
taxable periods not covered under RR No. 12-2002Digest
| Full Text
RR No. 18-2002 Amends certain provisions of RR Nos. 12-2002 and 17- November 15,
2002 relative to the implementation of the Voluntary 2002
Assessment and Abatement Program (VAAP) Digest |
Full Text
RR No. 19-2002 Amends RR No. 3-2002 and further amends RR No. 2-98 November 25,
relative to the substituted filing of Income Tax return of 2002
employees receiving purely compensation income from
only one employer for one taxable year whose tax due is
equal to tax withheld and individual-payees whose
compensation income is subject to Final Withholding Tax
Digest | Full Text
RR No. 20-2002 Clarifies the tax treatment of income earned from November 25,
unregistered activities by enterprises registered under the 2002
Bases Conversion and Development Act of 1992 and the
Philippine Economic Zone Act of 1995
Digest | Full Text
RR No. 21-2002 Prescribes the manner of compliance with any November 26, Amended by RR 7-2007.
documentary and/or procedural requirements in 2002
connection with the preparation and submission of
financial statements accompanying the tax returns
Digest | Full Text
RR No. 22-2002 Prescribes the rules in the sale or disposition of real estate November 29,
obtained by the government in payment of taxes, 2002
penalties or costs arising under Section 216 of the Tax
Code
Digest | Full Text
RR No. 23-2002 Extends further the deadline for the availment of the December 2,
Voluntary Assessment and Abatement Program (VAAP) 2002
until December 16, 2002 as well as amends certain
provisions relative to its coverage and rates
Digest | Full Text
RR No. 24-2002 Prescribes the information to be periodically required or December 16,
obtained by the Commissioner of Internal Revenue relative 2002
to the registration/recording of transfers of real properties
with the Register of Deed/Assessors, as well as provides
for the manner of issuance of Certificate Authorizing
Registration
Digest | Full Text
RR No. 25-2002 Amends RR No. 5-99 relative to the requirements for December 16,
deductibility of bad debts from gross income 2002
Digest | Full Text
RR No. 26-2002 Amends further RR No. 9-2001, as amended, by providing December 19,
for the staggered filing of returns of taxpayers enrolled in 2002
the Electronic Filing and Payment System based on
industry classification
Digest | Full Text
RR No. 27-2002 Amends RR No. 1-2000 further implementing R.A. No. December 19,
8748, entitled "An Act Amending R.A. No. 7916, otherwise 2002
known as the Special Economic Zone Act of 1995"
Digest | Full Text
RR No. 28-2002 Extends further the period for the availment of the VAAP December 20,
until October 31, 2003, subject to the imposition of a 2002
progressively increasing additional penalty every month
Digest | Full Text
RR No. 29-2002 Prescribes the updated policies and procedures for the December 20,
advance payment of Value-Added Tax (VAT) on sale of 2002
refined sugar
Digest | Full Text
RR No. 30-2002 Implements certain provisions of the Tax Code relative to December 26,
the compromise settlement of internal revenue tax 2002
liabilitiess superseding RR Nos. 6-2000 and 7-2001
Digest | Full Text
RR No. 1-2001 Extends further the deadline for the accreditation of Tax March 5, 2001
Agents to June 30, 2001
Full Text
RR No. 2-2001 Prescribes the rules and regulations in the implementation March 9, 2001
of the provision on Improperly Accumulated Earnings Tax
Full Text
RR No. 3-2001 Grants moratorium on the withholding of Income Tax on April 16, 2001
the compensation income of public elementary and
secondary school teachers employed by the national
government
Full Text
RR No. 4-2001 Extends up to April 18, 2001 the deadline for the filing of April 16, 2001
Income Tax Returns by taxpayers with accounting period
ended December 31, 2000
Full Text
RR No. 5-2001 Revokes the requirement for non-resident citizens, August 1, 2001
overseas contract workers and seamen to file information
returns on income derived from sources outside the
Philippines
Full Text
RR No. 6-2001 Amends pertinent provisions of certain revenue issuances August 1, 2001
relative to the inclusion of additional taxpayers to be
subject to Final Withholding Tax, revision of the
Withholding Tax rates on certain income payments subject
to Creditable Withholding Tax, time for the filing of various
tax returns and payment of the taxes due thereon and
others
Full Text
RR No. 7-2001 Further implements certain provisions of the Tax Code of August 1, 2001
1997 relative to the compromise settlement of internal
revenue tax liabilities
Full Text
RR No. 8-2001 Establishes the policies and procedures governing the August 1, 2001 Amended by RR 10-2001.
availment of the Voluntary Assessment Program granting
taxpayers the privilege of last priority in the audit and
investigation of all internal revenue taxes for the taxable
year ending December 31, 2000 and all prior years under
certain conditions
Full Text
RR No. 9-2001 Regulates the electronic filing of tax returns and payment August 16, 2001 Related to RMC 24-2001
of taxes
Full Text
RR No. 10-2001 Amends RR No. 8-2001 relative to the period of availment September 10, Amends RR 8-2001.
of the Voluntary Assessment Program (VAP), additional 2001
benefits to taxpayers who availed of the VAP and
clarification of some of the conditions for the availment
thereof
Full Text
RR No. 11-2001 Amends RR No. 1-68, as amended, otherwise known as September 10, Amends RR 1-1968 and RR 1-
the Private Retirement Benefit Plan Regulations 2001 1983.
Full Text
RR No. 12-2001 Amends pertinent provisions of certain revenue issuances September 10,
relative to the revision of the Withholding Tax rates on 2001
certain income payments subject to Withholding Tax,
deferment of the new deadline dates for filing selected tax
returns, reporting requirements for recipients of talent
fees, and for other purposes
Full Text
RR No. 13-2001 Implements the provisions of the Tax Code regarding the September 10,
authority of the Commissioner of Internal Revenue to 2001
abate or cancel internal revenue tax liabilities of certain
taxpayers
Full Text
RR No. 14-2001 Implements certain provisions of the Tax Code relative to September 10,
the allowance of Net Operating Loss Carry-Over (NOLCO) 2001
as a deduction from gross income
Full Text
RR No. 15-2001 Revises the regulations on the manner of purchase and October 18, 2001
affixture or payment of Documentary Stamp Tax on
documents/facilities evidencing taxable transactions
Full Text
RR No. 16-2001 Extends further the deadline for availment of the October 30, 2001
Voluntary Assessment Program until December 15, 2001,
and prescribes a more flexible manner of payment of the
amount due thereon
Full Text
RR No. 17-2001 Implements the provisions on Community Mortgage November 14,
Program under Republic Act No. 7279, otherwise known as 2001
the "Urban Development and Housing Act of 1992"
Full Text
RR No. 18-2001 Prescribes the guidelines on the monitoring of the basis of November 14,
property transferred and shares received, pursuant to a 2001
tax-free exchange of property for shares, as well as
establishes the policies governing the imposition of fees
for the monitoring thereof
Full Text
RR No. 19-2001 Amends/updates the provisions contained in the November 16,
agreement between the BIR and the Authorized Agent 2001
Banks relative to the collection of internal revenue tax
liabilities through the banking system
Full Text
RR No. 20-2001 Implements the provisions of Articles 61 and 62 of RA No. November 28,
6938, as amended, relative to the availment of tax 2001
exemptions granted to cooperatives
Full Text
RR No. 21-2001 Extends further the deadline for availment of the December 19,
Voluntary Assessment Program until December 28, 2001 2001
Full Text
RMO No. 1-2007 Amends the User Agreement Form and certain provisions February 6, 2007
of RMO No. 25-2006
RMO No. 2-2007 Prescribes the updated policies and procedures for March 26, 2007
processing and monitoring of withholding tax payments
from National Government Agencies
Annex D | Annex E
RMO No. 3-2007 Prescribes the policies and procedures for the processing April 12, 2007
of Applications for Eligibility and issuance of Certificates of
Eligibility for Class “A” documents to prospective bidders
and maintenance of database of all eligible bidders under
Republic Act No. 9184
RMO No. 4-2007 Prescribes the guidelines and procedures on the issuance April 12, 2007 Related to RMO 31-2007.
and use of Revenue Official Receipts during specified tax
deadlines in areas where there are Authorized Agent
Banks
Digest | Full Text | Annexes A-D | Annex E
RMO No. 5-2007 Prescribes the guidelines and procedures on the April 16, 2007
verification of 2005 tax returns by the Revenue District
Offices
Digest | Full Text
RMO No. 6-2007 Designates authorized signatories to documents relative to April 18, 2007
disbursement of funds out of the “BIR-Grant for
Strengthening of Revenue Administration and Collection
Efficiency” under World Bank IDF Grant TF056828-Ph
RMO No. 7-2007 Prescribes the allocation of the CY 2007 BIR collection goal April 27, 2007
by implementing office
Digest | Full Text | Tables
RMO No. 8-2007 Prescribes the usage of the Tax Reform Administration May 29, 2007
Operations Manual for the Tax Reform Agenda
Digest | Full Text | Operations Manual
RMO No. 9-2007 Creates and modifies certain Alphanumeric Tax Codes of May 30, 2007
selected revenue source under the Tax Forms
Enhancement Program
Digest | Full Text
RMO No. 10- Prescribes the policies, guidelines and procedures in the June 12, 2007 Related to RMO 15-2007.
2007 conduct of the BIR Resibo Programs: “Premyo sa Resibo”
and “NO OR Complaint”
Digest | Full Text | Annex A | Annex B | Annex C,
D, F, G | Annex E
RMO No. 11- Prescribes the manner by which all papers and July 2, 2007
2007 correspondence for signature by the Officer-In-Charge,
Commissioner of Internal Revenue, Lilian B. Hefti, shall be
prepared
Digest | Full Text
RMO No. 12- Prescribes the 2007 Audit Program for Revenue District July 6, 2007
2007 Offices
& I | Annex D | Annex E | Annex F | Annex G |
Annex H
RMO No. 13- Instructs all Revenue Officers of the Bureau to focus their July 6, 2007
2007 enforcement efforts on certain weak areas of tax
administration
Digest | Full Text
RMO No. 14- Prescribes additional procedures to detect the presence of July 13, 2007
2007 “Fly-by-Night” taxpayers in the current database of the
BIR and to thwart their subsequent request to secure
Authority to Print sales invoices/official receipts
Digest | Full Text
RMO No. 15- Shortens the minimum period of surveillance in the July 19, 2007 Related to RMO 10-2007.
2007 verification of data mined under the Premyo sa Resibo
(PSR) Project and No Official Receipt (NO OR) complaint
from 30 days to 15 days
Digest | Full Text
RMO No. 16- Prescribes additional procedures in the audit of input taxes July 23, 2007 Amends RMO 53-1998.
2007 claimed in the VAT returns by Revenue Officers and Supplemented by RMO 22-
amends Annex B of RMO No. 53-98 relative to the 2007.
checklist of documents to be submitted by a taxpayer
upon audit of his/its VAT liabilities as well as the
mandatory reporting requirements to be prepared by the
assigned Revenue Officer/s.
Digest | Full Text
RMO No. 17- Prescribes the supplemental policies on 2007 Audit July 30, 2007
2007 Program relative to the minimum audit goal percentage
Digest | Full Text
RMO No. 18- Prescribes the policies for the conduct of short-period or July 30, 2007
2007 issue-based audit in the current year as a result of findings
obtained from surveillance/stocktaking activities
Digest | Full Text
RMO No. 19- Prescribes the Consolidated Revised Schedule of August 10, 2007
2007 Compromise Penalties for violations of the National
Internal Revenue Code
RMO No. 20- Prescribes the policies for simplified processing of August 14, 2007
2007 application to avail taxpayer’s remedies, compromise
settlement and abatement
Digest | Full Text
RMO No. 21- Creates the Alphanumeric Tax Code for payment of one- August 16, 2007
2007 time amnesty on certain tax and duty liabilities incurred by
certain business enterprises operating within the Special
Economic Zones and Freeports
Digest | Full Text
RMO No. 22- Prescribes additional procedures in the audit of input taxes September 3, Supplements RMO 16-2007.
2007 claimed on importations, amending “Annex B” of RMO No. 2007
53-98
| Full Text
RMO No. 23- Prescribes supplemental provisions on 2007 Audit September 3,
2007 Program, providing for additional cases that can be 2007
audited by the Regional Offices/Revenue District Offices
| Full Text
RMO No. 24- Revises the BIR Form No. 1770 - Monthly Summary of Tax September 5,
2007 Returns Filed, amending RMO No. 68-94 2007
| Full Text | Annex A | Annex B
RMO No. 25- Restores the provisions of RDAO No. 8-2001 on the September 12,
2007 authority to approve and sign various accountable forms, 2007
notices, permits, reports and other documents processed
by the Office of the Deputy Commissioner – Legal and
Inspection Group and the offices thereunder
| Full Text
RMO No. 26- Prescribes the policies and guidelines in the appointment September 17,
2007 and transfer of internal revenue personnel 2007
| Full Text
RMO No. 27- Prescribes the manner by which all papers and September 18,
2007 correspondence for signature by Commissioner Lilian B. 2007
Hefti shall be prepared
Digest | Full Text
RMO No. 28- Prescribes the guidelines and procedures in the transmittal September 24,
2007 and processing of the Annual Information Return on 2007
Income Taxes Withheld on Compensation and Final
Withholding Taxes, Annual Information Return of
Creditable Taxes Withheld-Expanded/Income Payments
Exempt from Withholding Tax and
monthly/quarterly/transactional remittance returns with
the Monthly Alphalist of Payees and returns required to
have Summary Alphalist of Withholding Agents of Income
Payments Subjected to Tax Withheld at Source under
Revenue Regulations No. 2-2006 and procedures in the
extraction, matching, analysis, dissemination, utilization of
payor/payees data including monitoring the extent of
compliance of withholding agents and income recipients
subject to Withholding Tax through the Tax Reconciliation
System
Digest | Full Text | Word File Annexes | Excel File
Annexes | BIR Form 0605
RMO No. 29- Prescribes the audit policies, guidelines and standards at September 28,
2007 the Large Taxpayers Service 2007
Digest | Full Text
RMO No. 30- Prescribes the directive to intensify collection of delinquent October 1, 2007
2007 accounts through the issuance of Warrant of
Distraint/Garnishment /Levy of personal /real property
| Full Text
RMO No. 31- Mandates the strict supervision of Revenue Collection October 4, 2007 Related to RMO 4-2007.
2007 Officers in the Revenue District Offices
| Full Text
RMO No. 32- Prescribes the guidelines and procedures in handling 2006 October 15, 2007
2007 Letter Notices generated thru Reconciliation of Listing for
Enforcement System and Third Party Matching-Bureau of
Customs Data Program
|Full Text | Annex A | Annex B | Annex C, C-1, C-
2 | Annex D | Annex E
RMO No. 33- Prescribes the supplemental provisions on the Revenue October 18, 2007
2007 Memorandum Order No. 25-2007 restoring the provisions
of Revenue Delegation of Authority Order No. 8-2001 on
the authority to approve and sign various accountable
forms, notices, permits, reports and other documents
processed by the Enforcement Service under the Office of
the Deputy Commissioner-Legal and Inspection Group
| Full Text
RMO No. 1-2006 Creates, modifies and drops certain Alphanumeric Tax January 12, 2006
Codes to facilitate the proper identification and monitoring
of payments for No Audit Program (NAP), withholding on
gross amount of refund given by Meralco and Final
Withholding Value-Added Tax imposed on government
money payments
Digest | Full Text
RMO No. 2-2006 Amends RMO No. 7-2005 by renaming, creating and January 16, 2006
dropping certain Alphanumeric Tax Codes and revising the
rates and bases of Excise Tax on tobacco and alcohol
products
Digest | Full Text
RMO No. 3-2006 Creates, modifies and drops certain Alphanumeric Tax January 16, 2006
Codes of selected revenue source under the Tax Forms
Enhancement Program
Digest | Full Text | Attachment
RMO No. 4-2006 Prescribes the guidelines and procedures in the conduct of January 27, 2006
benchmarking and adapts/implements the performance
benchmarking method in the Revenue District Offices
RMO No. 5-2006 Prescribes the guidelines and procedures for the issuance January 31, 2006
of clearance to transferring revenue officers assigned in
the National, Regional and Revenue District Offices with
respect to their pending cases covered by Letters of
Authority, Tax Verification Notices, Letter Notices and
Mission Orders
Digest | Full Text
RMO No. 6-2006 Prescribes the allocation of the BIR collection goal for CY February 15,
2006 2006
RMO No. 7-2006 Prescribes the guidelines and procedures in the processing February 28,
of applications for zero-rating of effectively zero-rated 2006
transactions for Value-Added Tax purposes
Digest | Full Text | Annex A | Annex B-B2 | Annex
C-D
RMO No. 8-2006 Prescribes the guidelines and procedures in the March 22, 2006
implementation of the Letter of Authority Monitoring
System (LAMS)
RMO No. 9-2006 Prescribes the guidelines and procedures in the conduct of March 22, 2006 Updated by RMC 32-2006.
Tax Compliance Verification Drive (TCVD)
Digest | Full Text | Annex A-C, F | Annex D_front |
Annex D_back | Annex E_front | Annex E_back |
Annex G | Annex H-M | Annex N-Q
RMO No. 10- Prescribes the revised guidelines and procedures in the April 4, 2006
2006 adoption of Electronic Filing and Payment System (eFPS)
for computerized Revenue District Offices (RDOs)
Annex D
RMO No. 11- Prescribes the 2006 Audit Program for Revenue District April 27, 2006
2006 Offices
Digest | Full Text | Annex A | Annex B & H |
Annex C | Annex D | Annex E | Annex F | Annex G
| Annex I
RMO No. 12- Prescribes the mechanics for the 102nd BIR Anniversary July 13, 2006
2006 Celebration Essay Writing Contest
Digest | Full text | Annex A
RMO No. 13- Prescribes the policies and procedures in monitoring the August 2, 2006
2006 Local Government Units’ (LGUs) compliance with the
Withholding Tax rules and regulations
RMO No. 14- Directs all revenue officials and other concerned to August 3, 2006
2006 immediately respond to all communications endorsed by
the Commissioner of Internal Revenue (CIR) or by the
Office of the CIR within 15 working days after receipt
thereof
Digest | Full Text
RMO No. 15- Prescribes the policies and procedures in the August 10, 2006
2006 implementation of special revalidation covering all
outstanding Tax Credit Certificates issued by the BIR and
those jointly issued by the One-Stop Shop inter-agency
tax credit and Duty Drawback Center and the BIR
Annex D | Annex E | Annex F | Annex G | Annex
H
RMO No. 16- Creates, modifies and drops certain Alphanumeric Tax August 22, 2006
2006 Codes of selected revenue source to facilitate the proper
identification and monitoring of payments for
Documentary Stamp Tax
Digest | Full Text
RMO No. 17- Amends the existing policies and procedures for August 30, 2006
2006 centralized processing and issuance of Returns Processing
System Assessment Notices and manual Assessment
Notices by the Large Taxpayers Service including the
Large Taxpayer District Offices and concerned divisions
under them
Digest | Full Text
RMO No. 18- Amends certain provisions of RMO No. 11-2006 relative to August 31, 2006
2006 the issuance of Letters of Authority/Audit Notices/Tax
Verification Notices (TVNs), timeframe for the submission
of the reports of investigation and review of Estate Tax
cases covered by TVNs
Digest | Full Text
RMO No. 19- Prescribes the guidelines and procedures for the August 31, 2006
2006 processing of pending claims for tax credit/refund of
Excise Tax paid on petroleum products
RMO No. 20- Amends certain Sections of RMO No. 35-2002 by providing September 5,
2006 additional requirement/s in the application for Authority to 2006
Release Imported Goods
Digest | Full Text
RMO No. 21- Prescribes the report formats for updating the status of September 13,
2006 consolidated Letter Notices covering taxable years 2004 2006
onwards
Digest | Full Text | Annex A-C
RMO No. 22- Revokes RMO No. 17-2005, as amended by RMO No. 21- September 18,
2006 2005, relative to the Temporary Operating Procedures 2006
concerning the submission of Large Taxpayers Service
monthly reports
Digest | Full Text
RMO No. 23- Prescribes the guidelines and procedures on the one-time October 6, 2006
2006 administrative abatement of all penalties/surcharges and
interest on delinquent accounts and assessments
(preliminary or final, disputed or not) as of June 30, 2006
Annex D
RMO No. 24- Provides the policies and procedures for the conduct of the October 18, 2006
2006 “Adventures of Super Pinoy” Art Contest
RMO No. 25- Prescribes the accomplishment/signing of the User October 25, 2006
2006 Agreement Form as a requisite in the granting of ITS, e-
mail and internet access to revenue personnel
RMO No. 26- Prescribes the final allocation of the BIR collection goal for November 7,
2006 CY 2006 2006
Digest | Full Text | Annexes
RMO No. 27- Prescribes the additional supporting documents to be November 8,
2006 attached to the dockets of cases for abatement under RR 2006
No. 15-2006 and RMO No. 23-2006
Digest | Full Text | Annex E | Annex F
RMO No. 28- Prescribes the additional guidelines and procedures for the December 27,
2006 processing of pending claims for Tax Credit/Refund of 2006
Excise Tax paid on petroleum products prescribed in RMO
No. 19-2006 and RMC No. 59-2005
Digest | Full Text
RMO No. 29- Prescribes the implementing guidelines and procedures in December 27,
2006 the conduct of exit survey for revenue officials and 2006
employees who are to be separated from service
RMO No. 1-2005 Prescribes the guidelines and procedures on the use and January 3, 2005
maintenance of the BIR Dormitory
RMO No. 2-2005 Prescribes the tentative allocation of the BIR collection January 18, 2005
goal for CY 2005
RMO No. 3-2005 Prescribes the policies to effect the prompt payment of February 9, 2005
claims involving procurement of IT and non-IT supplies,
materials, forms, equipment and other services
Digest | Full Text | Annex A-F
RMO No. 4-2005 Prescribes the recruitment policies and selection process of February 11,
the BIR 2005
RMO No. 5-2005 Prescribes the revised procedures in recording the February 15,
attendance of revenue officials and employees 2005
RMO No. 6-2005 Creates Alphanumeric Tax Codes for income payment March 15, 2005
subject to creditable withholding taxes
Digest | Full Text
RMO No. 7-2005 Renames/creates Alphanumeric Tax Codes for alcohol and April 11, 2005 Amended by RMO 2-2006
tobacco products with the corresponding revised Excise
Tax rates effective January 1, 2005
Digest | Full Text
RMO No. 8-2005 Prescribes the implementation of the Internal and External April 13, 2005
Communications Plan for the BIR’s campaign for CRM/POS
accreditation and Electronic Sales Reporting System
RMO No. 9-2005 Amends RMO No. 18-98 relative to the process ownership April 13, 2005
of the different systems/modules under the Integrated Tax
System (ITS) in its shift into "enhanced" ITS
Digest | Full Text
RMO No. 10- Prescribes the policies and procedures in the accreditation May 3, 2005
2005 of Cash Register Machine (CRM), Point of Sale (POS),
other sales machines including sales receipting system
software as well as registration for the use thereof
pursuant to RR Nos. 11-2004 and 5-2005
Digest | Full Text | Annexes A-H, J, M, O-P |
Annex I | Annex K | Annex L | Annex N
RMO No. 11- Amends pertinent provisions of RMO No. 40-2004 relative May 18, 2005
2005 to the modified procedures in handling taxpayer’s request
for transfer of registration and inclusion of additional
policies
RMO No. 12- Creates Alphanumeric Tax Code FP091 for the payment of May 24, 2005
2005 accrued penalties
Digest | Full Text
RMO No. 13- Prescribes the policies and procedures relative to the June 2, 2005
2005 numbering and dissemination of revenue issuances
Digest | Full Text
RMO No. 14- Prescribes the policies and procedures relative to the June 6, 2005
2005 Commissioner’s Award for outstanding performance in
handling stopfiler cases
Annex D | Annex E
RMO No. 15- Prescribes the policies, guidelines and procedures to June 8, 2005
2005 implement Revenue Regulations No. 4-2005 re:
implementing Bangko Sentral ng Pilipinas Circular No. 472
(Sec. 1) requiring all bank borrowers and co-makers to
submit latest Income Tax Return and Financial Statement
received by BIR
RMO No. 16- Prescribes the manner by which all papers and July 13, 2005 Related to RR 3-2005,
2005 correspondence for signature by the newly-appointed
Officer-In-Charge, Commissioner of Internal Revenue,
Jose Mario C. Buñag, shall be prepared.
Digest | Full Text
RMO No. 17- Prescribes the temporary operating procedures relative July 20, 2005
2005 to the Large Taxpayers Service operations
Digest | Full Text
RMO No. 18- Prescribes the revised criteria for the conferment of the July 28, 2005
2005 Commissioner’s Award for Outstanding Performance in
Handling Stopfiler Cases
Annex D | Annex E
RMO No. 19- Amends pertinent provisions of RMO No. 25-2003 relative August 4, 2005
2005 to the qualification standards for the position of Revenue
Officers (Assessment), as well as Division Chiefs and
Assistant Division Chiefs of the Assessment Service and
other unique positions in the BIR
Digest | Full Text
RMO No. 20- Prescribes the policies, guidelines and procedure on the August 12, 2005
2005 adoption of mobile payment (M-Payment) as an additional
mode of payment of certain internal revenue taxes
Digest | Full Text
RMO No. 21- Suspends until further notice the temporary operating August 18, 2005
2005 procedures governing the Large Taxpayers Service under
RMO No. 17-2005
Digest | Full Text
RMO No. 22- Prescribes the guidelines and procedures in the September 12,
2005 implementation of RR No. 8-2005 on the inclusion 2005
as income payments subject to Creditable Withholding Tax
of the Manila Electric Company refund to Phase IV
customers
Digest | Full Text
RMO No. 23- Prescribes the policies and procedures in the September 12,
2005 audit/investigation of withholding tax liabilities for taxable 2005
years 2003 and 2004, including withholding tax on fringe
benefits
Digest | Full Text
RMO No. 24- Directs concerned BIR offices to expedite/prioritize the October 6, 2005
2005 processing of claims for tax refund of Japanese contractors
and nationals undertaking projects funded by the Overseas
Economic Cooperation Fund of Japan (OECF)
Digest | Full Text
RMO No. 25- Instructs all BIR officers and personnel that only the October 18, 2005
2005 Commissioner or his duly authorized representative/s shall
have the authority to officially communicate
and disseminate needed data and information, especially
collection figures, to appropriate officers and agencies of
the government and other third parties, including the
press
Digest | Full Text
RMO No. 26- Suspends until further notice the issuance of assessments October 21, 2005
2005 for deficiency Value-Added Tax against cinema/theater
operators/owners
Digest | Full Text
RMO No. 27- Prescribes a short audit for the Value-Added Tax liabilities October 24, 2005
2005 of taxpayers with reported zero-rated sales and exempt
sales under the jurisdiction of the Large Taxpayers Service
and the Regional Offices
Annex D | Annex E
RMO No. 28- Prescribes the policies and procedures relative to the November 8,
2005 preparation of all documents for approval and/or signature 2005
submitted to the Office of the Commissioner
RMO No. 29- Prescribes the guidelines and procedures in resolving November 22,
2005 issues on change in accounting period/type 2005
RMO No. 30- Prescribes the guidelines and procedures for the issuance December 2, Suspended by RMC 19-2006.
2005 of Taxpayer Identification Number to Securities and 2005 Lifted by RMC 57-2006.
Exchange Commission (SEC)-registered taxpayers
pursuant to Memorandum of Agreement between the SEC
and BIR
RMO No. 31- Prescribes the manner by which all papers and December 16,
2005 correspondence for signature by Commissioner Jose Mario 2005
C. Buñag shall be prepared
Digest | Full Text
RMO No. 32- Prescribes the guidelines and procedures in handling Letter December 16,
2005 Notices for deployment via the Information Delivery Portal 2005
in the years 2005 onwards for audit and enforcement
purposes
Digest | Full Text | Annex A | Annex B | Annex C-
C2 | Annex D-F
RMO No. 1-2004 Prescribes the policies, guidelines and procedures in the January 22, 2004
cancellation/transfer of registration data or effecting an
end date on the tax and/or form types of taxpayers under
the jurisdiction of the Large Taxpayers Service
Annex D-E | Annex F | Annex G | Annex H |
Annex I
RMO No. 2-2004 Prescribes the policies and procedures on the use of January 22, 2004
notebooks/laptops issued to concerned BIR
officials/employees
RMO No. 3-2004 Creates and modifies the Alphanumeric Tax Code of February 2, 2004
selected revenue sources subject to withholding taxes
Digest | Full Text
RMO No. 4-2004 Defines the guidelines relating to registration of February 2, 2004
agricultural suppliers as marginal income earners and their
exemption from the 1% Creditable Withholding Tax on
payments made by hotels, restaurants, resorts, caterers,
food processors, canneries, supermarkets, livestock,
poultry, fish and marine product dealers, hardwares,
factories, furniture shops and all other establishment
RMO No. 5-2004 Prescribes the guidelines and procedures in the February 4, 2004
implementation of RR No. 29-2003 relative to the advance
payment of Value-Added Tax on the sale of flour
RMO No. 6-2004 Prescribes the allocation of the BIR Collection Goal for CY February 17,
2004 2004
Digest | Full Text | Table 1 | Table 2 | Table 3 |
Table 4 | Table 5 | Table 6 | Table 7 | Table 8-9
RMO No. 7-2004 Specifies the details of the Centennial Taxpayers March 1, 2004
Recognition Program (CTRP)
RMO No. 8-2004 Defines the tasks of Centennial Taxpayers Recognition March 9, 2004
Program (CTRP) responsible officials
RMO No. 9-2004 Creates and drops the ATCs of selected revenue sources March 10, 2004
subject to Excise Tax as specified in the Order
RMO No. 10- Prescribes the operational measures relative to businesses March 10, 2004
2004 not paying Income Taxes
Digest | Full Text
RMO No. 11- Provides the guidelines and procedures in the generation March 10, 2004
2004 and preparation of TAS Report Nos. 007 and 008 adopting
the taxpayer type and tax type codes
Digest | Full Text | Annex
RMO No. 12- Provides the guidelines for the Executive Development March 11, 2004
2004 Course
Annex D | Annex 1-13
RMO No. 13- Prescribes the policies and guidelines for the issuance of March 23, 2004
2004 standardized numbering system for Letter Notices
Digest | Full Text
RMO No. 14- Expands the coverage of the Centennial Taxpayers March 26, 2004
2004 Recognition Program (CTRP)
Digest | Full Text
RMO No. 15- Prescribes the policies and guidelines in the availment of March 26, 2004
2004 leave of absences
Digest | Full Text
RMO No. 16- Prescribes the policies and procedures in the revalidation March 30, 2004
2004 and conveyance of Tax Credit Certificates
RMO No. 17- Creates Alphanumeric Tax Code for payment of penalties April 5, 2004
2004 under the Taxpayer Compliance Verification Drive
Digest | Full Text
RMO No. 18- Further expands the coverage of the Centennial Taxpayers April 5, 2004
2004 Recognition Program (CTRP) to include individual
taxpayers who reported a net loss for Tax Year 2002
Digest | Full Text
RMO No. 19- Amends certain provisions of RMO No. 39-94 relative to April 6, 2004
2004 the authorized signatories in the tax refund payroll and tax
refund payroll summary
Digest | Full Text
RMO No. 20- Presents an erratum to RMO No. 18-2004 relative to the April 6, 2004
2004 Bureau's Centennial Taxpayers Recognition Program
Digest | Full Text
RMO No. 21- Prescribes the guidelines and procedures for the May 20, 2004
2004 conferment of the Commissioner's Centennial Award to
BIR employees and units who have generated significant
revenues
RMO No. 22- Amends RMO No. 81-99 relative to the issuance of VAT May 24, 2004 Related to RDAO 10-2007.
2004 Exemption Certificate/Identification Card to qualified
foreign embassies and their qualified personnel
Digest | Full Text
RMO No. 23- Prescribes the policies and guidelines for the selective data May 27, 2004
2004 restoration and adhoc run for data archiving and purging
activities
RMO No. 24- Amends certain provisions of Section IV of RMO No. 30- May 31, 2004
2004 2003 and revises the format of certain reports prescribed
relative to Letter Notices issued under the RELIEF System
RMO No. 25- Extends the Centennial Taxpayers Recognition Program up June 7, 2004
2004 to June 30, 2004 and expands the program to cover
taxpayers using fiscal year reporting ending January 31,
2004
Digest | Full Text
RMO No. 26- Prescribes the BIR Contact Center House Rules June 7, 2004
2004 Digest | Full Text
RMO No. 27- Prescribes the guidelines and procedures in granting the June 7, 2004
2004 Accredited Agent Bank's request for refund of over-
remittance of tax collection
Digest | Full Text
RMO No. 28- Prescribes the BIR Program on Awards and Incentives for June 16, 2004
2004 Service Excellence (PRAISE)
Digest | Full Text
RMO No. 29- Prescribes the policies and procedures in the June 16, 2004
2004 implementation of the BIR Performance Management
System (PMS)
Digest | Full Text | Annex A | Annex B-C
RMO No. 30- Clarifies the provision on the extension of CTRP as covered June 18, 2004
2004 under RMO No. 25-2004
Digest | Full Text
RMO No. 31- Creates Alphanumeric Tax Code for selected revenue June 29, 2004
2004 source under the Tax Forms Enhancement Program
Digest | Full Text
RMO No. 32- Provides guidelines and enforcement measures to July 6, 2004
2004 determine the correct tax liability of motels
RMO No. 33- Prescribes the use of Certificate Authorizing Registration July 6, 2004
2004 Registry Book (BIR Form No. 1939) effective July 1, 2004
Digest | Full Text
RMO No. 34- Prescribes the guidelines and procedures in the July 20, 2004
2004 processing, matching, dissemination, utilization and
monitoring of importation data from the Bureau of
Customs for audit and enforcement purposes
Digest | Full Text | Annex A | Annex B, C, D, E, F,
G, K, L | Annex H | Annex H-1 | Annex I | Annex J
| Annex M
RMO No. 35- Creates Alphanumeric Tax Code for selected revenue August 9, 2004
2004 sources under the Tax Forms Enhancement Program
Digest | Full Text
RMO No. 36- Establishes the tax base for the computation of the 2% August 18, 2004
2004 special privilege tax collections by the BIR for the share of
the Local Government Units
Digest | Full Text
RMO No. 37- Amends the master's degree requirement for the positions September 1,
2004 of Division Chief and Revenue District Officer with Salary 2004
Grade 24
RMO No. 38- Prescribes the guidelines and procedures in the September 2,
2004 implementation of compensatory services 2004
Digest | Full Text
RMO No. 39- Prescribes the policies and procedures for the escalation September 6,
2004 and resolution of queries/issues raised at the BIR Contact 2004
Center and other BIR frontline offices
Digest | Full Text | Annex A | Annex B1 | Annex
B2 | Annex C | Annex D | Escalation Flow
RMO No. 40- Modifies the standard procedures in the handling of September 6,
2004 taxpayers' requests for transfer of registration 2004
Digest | Full Text | Annex A - B | Annex C | Annex
D | Annex E | Annex F | Annex G | Annex H |
Annex I
RMO No. 41- Prescribes the policies and procedure in the September 7,
2004 implementation of the BIR SMS Raffle Promo:"Bayan I-Txt 2004
ang Resibo 2004"
Digest | Full Text | Annex A | Annex A1 | Annex B
| Annex C | Annex C1 | Annex D | Annex D1
RMO No. 42- Prescribes the guidelines and procedures on the grant of September 14,
2004 honoraria to BIR personnel involved in procurement 2004
activities
RMO No. 43- Modifies BIR Form Nos. 1253 - General Control Ledger; October 12, 2004
2004 1245 - Monthly List of Transfer-In Accounts; 1246 -
Monthly List of Transfer-Out Accounts; 1247 - Monthly List
of Accounts Cancelled by ATCA; 1248 - Monthly List of
Accounts Paid
RMO No. 44- Prescribes the use of revised Access Request Forms October 13, 2004
2004 Digest | Full Text | BIR Form 43 | BIR Form 44
RMO No. 45- Prescribes the guidelines and procedures concerning October 26, 2004
2004 unregistered establishments apprehended during the Tax
Compliance Verification Drive
RMO No. 46- Provides additional supplement and guidelines in handling November 3,
2004 Letter Notices with discrepancies arising from Data 2004
Matching Process that remain unserved, have been served
but are without response or are under protest by
taxpayers
Annex D | Annex E
RMO No. 47- Prescribes the policies and procedures in the monitoring, November 4,
2004 identification for inclusions or deletions of Withholding 2004
Agents classified as Top 10,000 Private Corporations
Digest | Full Text | Annex A-B | Annex C | Annex
C1 | Annex D | Annex D1-I | Annex J
RMO No. 48- Creates Alphanumeric Tax Code for selected revenue November 22,
2004 source under the Tax Forms Enhancement Program 2004
Digest | Full Text
RMO No. 49- Clarifies and reiterates the policies and guidelines on the December 10,
2004 proper crediting of collection of internal revenue taxes 2004
Digest | Full Text
RMO No. 50- Prescribes the policies and guidelines on the BIR's December 16,
2004 Information and Communication Technology security 2004
Infrastructure
Digest | Full Text | Security Policies Manual |
Annexes A-D, F-H | Annex E
RMO No. 1-2003 Creates the Alphanumeric Tax Codes (ATC) of selected January 17, 2003
revenue sources subject to Expanded Withholding Tax per
RR No. 14-2002
Digest | Full Text
RMO No. 2-2003 Prescribes the revised guidelines in the approval and February 11,
issuance of Certificates of Qualification for Voluntary 2003
Assesment Program (VAP) availments of taxpayers where
no returns have been previously filed
Digest | Full Text
RMO No. 3-2003 Prescribes the guidelines and procedures in the conduct of February 26,
inventory taking/stocktaking and verification of inventories 2003
covering taxable year 2002 by the Large Taxpayers Audit
and Investigation Division (LTAID) I, LTAID II, Large
Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and
Revenue District Offices
Annex D | Annex F | Annex K
RMO No. 4-2003 Prescribes the guidelines and procedures on the March 11, 2003
processing of Quarterly Summary List of Sales and
Purchases and the imposition of penalties thereof
Digest | Full Text | Annexes | Annex A-3 coverpage
| Annex A-3 JobAid | Annex A-3 FTP coverpage |
Annex A-3 FTP
RMO No. 5-2003 Prescribes the policies and guidelines on the transfer of March 13, 2003
revenue personnel for humanitarian reasons
Digest | Full Text
RMO No. 6-2003 Prescribes the guidelines and procedures on the March 13, 2003
establishment of current net retail prices of new brands of
cigarettes and alcohol products
Digest | Full Text | Annex A1 | Annex A2 | Annex
A3 | Annex A4
RMO No. 7-2003 Prescribes the composition of the Regional Selection Board March 18, 2003
Digest | Full Text
RMO No. 8-2003 Identifies government officials designated as withholding April 1, 2003
agents personally responsible for the correct withholding
and timely remittance of tax
RMO No. 9-2003 Authorizes the Chief, Legal Division of Regional Offices to April 2, 2003
issue and sign Subpoena Duces Tecum
Digest | Full Text
RMO No. 10- Automatically designates personnel next-in-rank in certain April 2, 2003
2003 positions as Officer-in-Charge
Digest | Full Text
RMO No. 11- Designates the signatories relative to the BIR Revenue April 2, 2003
2003 Mobilization Enhancement Program
Digest | Full Text
RMO No. 12- Creates the Alphanumeric Tax Codes (ATC) of selected April 24, 2003
2003 revenue sources subject to Value Added Tax per Revenue
Regulations No. 1-2003, Revenue Memorandum Circular
No. 6-2003 and Unnumbered Revenue Regulations
Digest | Full Text
RMO No. 13- Allows establishments found without duly authorized April 28, 2003
2003 receipts/invoices or cash register machines/point of sale
machines or similar devices to operate provisionally
through the use of BIR Printed Receipts/Invoices
RMO No. 14- Prescribes the policies and procedures in the April 30, 2003
2003 implementation of Taxpayer Account Management
Program for non-computerized Revenue District Offices
Digest | Full Text
RMO No. 15- Prescribes the policies, guidelines and procedures in the May 15, 2003
2003 processing and monitoring of One-Time Transactions and
the issuance of Certificates Authorizing Registration for
property transfer transactions subject to Capital Gains
Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax
and other taxes including Documentary Stamp Tax
Digest | Full Text | Annexes
RMO No. 16- Prescribes the policies and mechanics for the conduct of May 21, 2003
2003 the 2003 BIR Text Raffle Promo: Bayan, I-txt ang Resibo"
Digest | Full Text
RMO No. 17- Amends the policies and guidelines for the implementation May 22, 2003
2003 of the "No Smoking Rule" within BIR premises
Digest | Full Text
RMO No. 18- Prescribes the revised Access Request Forms May 23, 2003
2003 Digest | Full Text | Annex A | Annex B | Annex C |
Annex D
RMO No. 19- Prescribes the guidelines in the verification of receipts May 29, 2003
2003 submitted as entries in the 2003 BIR Text Raffle Promo
"BAYAN, I-TXT ANG RESIBO."
Digest | Full Text
RMO No. 20- Prescribes the allocation of the BIR Collection Goal for CY June 4, 2003
2003 2003 among the implementing offices
Digest | Full Text
RMO No. 21- Amends the effectivity of implementation of the policies June 2, 2003
2003 and procedures relative to One-Time Transactions to take
effect starting July 1, 2003
Digest | Full Text
RMO No. 22- Gives warning on the use of a spurious Tax Credit June 19, 2003
2003 Certificate
Digest | Full Text
RMO No. 23- Prescribes the guidelines on revalidation and conveyance June 23, 2003
2003 of Tax Credit Certificates
Digest | Full Text
RMO No. 24- Prescribes the revised guidelines and procedures for July 28, 2003
2003 testing and acceptance of in-house developed and
outsourced application systems
Digest | Full Text
RMO No. 25- Prescribes the policies and guidelines on the selection of August 27, 2003
2003 candidates for promotion
Digest | Full Text
RMO No. 26- Prescribes the policies and procedures for the "on-call" September 12,
2003 repair and maintenance of defective IT equipment 2003
Digest | Full Text
RMO No. 27- Prescribes the policies and guidelines on the use of Official September 16,
2003 Cellular Phone 2003
Digest | Full Text
RMO No. 28- Amends Revenue Memorandum Order No. 16-2003 September 19,
2003 relative to the conduct of the BIR Text Raffle Promo: 2003
Bayan, I-txt ang Resibo"
Digest | Full Text
RMO No. 29- Prescribes the policies and mechanics for the conduct of September 24,
2003 the BIR Text Raffle Promo: "Bayan, I-txt ang Resibo"- 2003
PART II
Digest | Full Text
RMO No. 30- Prescribes the guidelines and procedures in the extraction, October 1, 2003
2003 analysis, disclosure/dissemination, utilization, and
monitoring of RELIEF data for audit and enforcement
purposes
Digest | Full Text | Annex A - B | Annex C | Annex
D | Annex E | Annex F | Annex G - I | Annex J |
Annex K
RMO No. 31- Prescribes the guidelines and procedures for the October 7, 2003
2003 implementation of the Modified Tax Compliance
Verification Drive
Digest | Full Text
RMO No. 32- Amends RMO No. 4-2002 relative to the implementation of October 9, 2003
2003 the Taxpayer Account Management Program for
Operations
Digest | Full Text
RMO No. 33- Modifies the Alphanumeric Tax Codes for Documentary October 9, 2003
2003 Stamp Taxes relative to One-Time Transactions (ONETT)
Digest | Full Text
RMO No. 34- Creates, modifies and drops Alphanumeric Tax Codes of October 9, 2003
2003 selected revenue sources subject to Withholding Tax
Digest | Full Text
RMO No. 35- Amends RMO No.34-2001 relative to the signatory to Box November 10,
2003 A of the Disbursement Voucher on cash conversion of Tax 2003
Credit Certificates jointly issued by the DOF One-Stop-
Shop and the BIR
Digest | Full Text
RMO No. 36- Creates Alphanumeric Tax Codes per BIR Form No. 0611-A November 11,
2003 Digest | Full Text 2003
RMO No. 37- Prescribes the policies, guidelines and procedures for the November 11,
2003 grant of local and foreign scholarship and foreign-assisted 2003
trainings
Digest | Full Text
RMO No. 38- Prescribes the uniform guidelines and procedures in the November 17,
2003 processing of various permits for Excise Tax purposes 2003
Digest | Full Text | Excel File Annexes | Annex E |
Annex K | Annex L
RMO No. 39- Prescribes the guidelines on the processing of utilization of November 18,
2003 DOF-issued Tax Credit Certificates as well as the counter- 2003
measures for
Digest | Full Text
RMO No. 40- Amends the policies and guidelines in the use and November 21,
2003 payment of official cellular phones 2003
Digest | Full Text
RMO No. 41- Defines the new composition of the Inspection and November 21,
2003 Acceptance Committee in the National Office 2003
Digest | Full Text
RMO No. 42- Prescribes additional guidelines on the assessment of November 21,
2003 national internal revenue taxes covered by Letter Notices 2003
issued under the RELIEF system
Digest | Full Text | Annex A | Annex B | Annex C1
| Annex C2 | Annex C backpage
RMO No. 43- Amends RMO No. 29-2003 relative to the mechanics of the November 28,
2003 BIR Text Raffle Promo: "Bayan, I-Txt ang Resibo" - Part II. 2003
Digest | Full Text
RMO No. 44- Prescribes the submission thru e-mail of priority reports December 3,
2003 required by the offices under Operations Group from 2003
regional and district offices
RMO No. 1-2002 Renames and creates the Alphanumeric Tax Codes of February 18,
Withholding, Value-Added and Percentage Taxes 2002
Digest | Full Text
RMO No. 2-2002 Renames the Alphanumeric Tax Codes of certain revenue February 19,
sources for proper classification of taxes 2002
Digest | Full Text
RMO No. 3-2002 Amends RMO No. 27-2002 by defining the new March 19, 2002
composition of the Committee on Disposal of Accountable
Forms in the National Office
Digest | Full Text
RMO No. 4-2002 Prescribes the policies, guidelines and procedures in the April 4, 2002
implementation of Taxpayer Account Management
Program (TAMP), amending further certain provisions of
RMO 22-2000, as amended, affecting the Returns
Compliance System (RCS) and the Total Registration
Database Clean-up under the ITS Sustainability for
Operations Project
Annex C1 | Annex D
RMO No. 5-2002 Prescribes the guidelines and procedures in the adoption April 15, 2002
of Electronic Filing and Payment System (EFPS)
RMO No. 6-2002 Prescribes the administrative sanctions for non-attendance April 24, 2002
at the weekly flag ceremony
Digest | Full Text
RMO No. 7-2002 Prescribes the revised office codes pursuant to Executive April 24, 2002
Order No. 306
Digest | Full Text
RMO No. 8-2002 Prescribes the "No Smoking" rule within BIR office April 25, 2002
premises and the imposition of sanctions for violation of
the rule
Digest | Full Text
RMO No. 9-2002 Renames the Alphanumeric Tax Codes (ATC) of Revenue May 6, 2002
Sources for Proper Classification of Taxes
Digest | Full Text
RMO No. 10- Prescribes the guidelines and procedures on the issuance May 8, 2002
2002 of cardboard Taxpayer Identification Number (TIN) card
RMO No. 11- Prescribes the allocation of the BIR Collection Goal for CY May 10, 2002
2002 2002
Digest | Full Text | Tables 1-9
RMO No. 12- Lifts the suspension on the issuance of Letter/s of May 15, 2002
2002 Authority in the Special Investigation Divisions of the
Regional Office
Digest | Full Text
RMO No. 13- Prescribes the policies, guidelines and procedures in the May 16, 2002
2002 audit/investigation of Year 2000 tax returns of taxpayers
under the jurisdiction of the Regional Office
RMO No. 14- Prescribes the policies and guidelines in implementing the May 20, 2002
2002 Memorandum of Agreement entered into by and among
the Department of Finance, Bureau of Internal Revenue,
Department of Interior and Local Government, League of
Provinces of the Philippines, League of Cities of the
Philippines, League of Municipalities of the Philippines and
the Liga ng mga Barangay sa Pilipinas on the commitment
of all parties to help one another in the implementation of
strategies to enhance their tax enforcement and collection
efforts by utilizing all available resources necessary in the
pursuit of these objectives
Digest | Full Text | Annex B
RMO No. 15- Creates the Alphanumeric Tax Code for Final Withholding June 7, 2002
2002 Tax on interest payments to taxpayers enjoying
preferential tax rates
Digest | Full Text
RMO No. 16- Prescribes the policies and procedures in the investigation June 27, 2002
2002 of internal revenue tax liabilities of Local Government
Units for Year 2001 and the 1st and 2nd Quarters of
Calendar Year 2002
RMO No. 17- Prescribes the modified guidelines for implementing RR July 2, 2002
2002 No. 18-2001 on the procedure in filing the application and
joint certification, designates the venue for the payment of
processing fee, and provides the guidelines for the
issuance of a preliminary-letter ruling in certain requests
for ruling
Digest | Full Text
RMO No. 18- Prescribes the policies, guidelines and procedures in July 22, 2002
2002 identifying and handling valid or actual stop-filer cases
Digest | Full Text
RMO No. 19- Prescribes the amended guidelines and procedures in the July 22, 2002
2002 adoption of Electronic Filing and Payment System (EFPS)
Digest | Full Text
RMO No. 20- Amends pertinent provisions of RMO No. 57-2000 relative July 29, 2002
2002 to the confrontational requirements, execution and
enforcement of closure orders, as well as the duration and
the lifting thereof
RMO No. 21- Prescribes the manner by which all papers and August 22, 2002
2002 correspondence for signature by the Acting Commissioner
of Internal Revenue shall be prepared
Digest | Full Text
RMO No. 22- Prescribes the manner by which all papers and September 2 ,
2002 correspondence for signature by the newly-appointed 2002
Commissioner of Internal Revenue shall be prepared
Digest | Full Text
RMO No. 23- Prescribes the guidelines and procedures in the October 1, 2002
2002 implementation of the Voluntary Assessment and
Abatement Program (VAAP) of the BIR
RMO No. 24- Creates the Alphanumeric Tax Codes (ATC) on taxes October 1, 2002
2002 collected through the Voluntary Assessment and
Abatement Program (VAAP)
Digest | Full Text
RMO No. 25- Deletes and creates Alphanumeric Tax Codes (ATC) of October 1, 2002
2002 revenue sources for proper classification of taxes
Digest | Full Text
RMO No. 26- Prescribes the revised allocation of the BIR Collection Goal October 9, 2002
2002 for CY 2002
Digest | Full Text | Tables 1- 9
RMO No. 27- Prescribes the administrative disciplinary rules on sexual October 14, 2002
2002 harassment cases in the Bureau of Internal Revenue
Digest | Full Text | Main | Title | Table of Contents
RMO No. 28- Prescribes the modified guidelines and procedures in October 21, 2002
2002 processing application and issuance of Authority to Print
(ATP) Receipts, Sales or Commercial Invoices
RMO No. 29- Prescribes the revised procedures in the processing and October 28, 2002
2002 approval of applications for permit to adopt Computerized
Accounting System (CAS) or components thereof
Digest | Full Text | Annex A | Annex B | Other
Annexes | Annex J
RMO No. 30- Authorizes the use of BIR Form No. 1928 -Application for November 4,
2002 Relief From Double Taxation (Gains from Sale or Transfer 2002
of Shares of Stock in Philippine Corporation) for processing
of tax treaty relief applications involving gains from sale or
transfer of shares of stocks in a Philippine corporation
including gains from sale or transfer of unit of participation
in a Philippine partnership
Digest | Full Text | Form 1928_front | Form
1928_back
RMO No. 31- Prescribes the policies, guidelines and procedures in the November 22,
2002 institution of closure proceedings and the filing of criminal 2002
action against taxpayers who have not responded to the
Letter Notices sent by BIR under the RELIEF System
Digest | Full Text
RMO No. 32- Prescribes additional guidelines and procedures in the November 26,
2002 implementation of the expanded Voluntary Assessment 2002
and Abatement Program
Digest | Full Text
RMO No. 33- Prescribes the policies, guidelines and procedures relative November 29,
2002 to the sale/disposal of acquired/forfeited real properties 2002
transferred in the name of the Republic of the Philippines
Digest | Full Text | Annex A | Annex E | Annex
GFCBD | Annex H | Annex I | Annex J | Annex K |
Memo
RMO No. 34- Creates the Alphanumeric Tax Codes (ATC) on taxes December 9,
2002 collected through the Voluntary Assessment and 2002
Abatement Program (VAAP)
Digest | Full Text
RMO No. 35- Prescribes the guidelines and procedures in the processing December 11, Amended by RMO 20-2006.
2002 and issuance of Authority to Release Imported Goods 2002
(ATRIG) for Excise and Value-Added Tax Purposes
Digest | Full Text
RMO No. 36- Establishes policies and procedures relative to the December 18,
2002 extraction/salvaging of reusable parts of 2002
obsolete/unserviceable Information Technology (IT)
equipment
Digest | Full Text | Annex A | Annex C | Annex D |
Annex E | Annex F
RMR No. 1-2002 Consolidates, provides, clarifies and harmonizes the May 9 , 2002
existing guidelines on the consequences of a de facto
merger
Digest | Full Text
RMR No. 2-2002 Provides the guidelines in determining the substituted June 26, 2002
basis of property transferred and shares received,
pursuant to Section 40(C)(5) of the Tax Code of 1997
Digest | Full Text
RMR No. 1-2001 Consolidates, provides, clarifies and harmonizes the December 5,
existing guidelines on the tax consequences of a non- 2001
recognition transaction consisting of a tax-free exchange
of property for shares of stock of a controlled corporation
Digest | Full Text
RMC No. 1-2007 Notifies the loss of original copy from one set of unused January 10, 2007
BIR Form No. 2320 – Tax Credit Certificate with Serial No.
008350
Digest | Full Text
RMC No. 2-2007 Provides guidelines in the form of basic questions and January 12, 2007
answers regarding the Improved Voluntary Assessment
Program (IVAP)
Digest | Full Text
RMC No. 3-2007 Publishes the full text of Memorandum Order No. 233 January 17, 2007
issued by President Gloria Macapagal-Arroyo directing the
LRA, through the concerned Register of Deeds, to annotate
in the Transfer Certificate of Title the serial number of the
CAR issued by the BIR, and other pertinent details
Digest | Full Text
RMC No. 4-2007 Circularizes the list of Tax Credit Certificates and January 17, 2007
Disbursement Vouchers for tax refunds issued for the
month of December 2006
RMC No. 5-2007 Circularizes the guidelines in the implementation of RR January 23, 2007
Nos. 13-2001 and 15-2006 for taxpayers under the
jurisdiction of the Large Taxpayers Service
Digest | Full Text
RMC No. 6-2007 Further extends the deadline for availment of the January 31, 2007
Improved Voluntary Assessment Program until March 30,
2007
Digest | Full Text
RMC No. 7-2007 Further extends the deadline for availment of the One- January 31, 2007
Time Administrative Abatement until March 30, 2007
Digest | Full Text
RMC No. 8-2007 Notifies the loss of 1 set and the duplicate and triplicate February 2, 2007
copies from another 1 set of unused BIR Form No. 0423 –
Apprehension Slip
Digest | Full Text
RMC No. 9-2007 Circularizes the memorandum of the Commissioner of February 5, 2007
Internal Revenue regarding offers of payment of taxes
from taxpayers
Digest | Full Text
RMC No. 10- Circularizes the memorandum of the Commissioner of February 5, 2007
2007 Internal Revenue regarding tax mapping operations on
properties for rent/lease
Digest | Full Text
RMC No. 11- Circularizes the full text of the unnumbered memorandum February 09,
2007 issued by Commissioner Guillermo L. Parayno, Jr. 2007
regarding the settlement of outstanding Withholding Tax
liabilities of Local Government Units
Digest | Full Text
RMC No. 12- Circularizes the list of Tax Credit Certificates and February 12,
2007 Disbursement Vouchers for tax refunds issued for the 2007
month of January 2007
RMC No. 13- Clarifies the tax treatment of reimbursable expenses made February 13,
2007 by personnel/officials of the government or any of its 2007
instrumentalities including government owned or
controlled corporations
Digest | Full Text
RMC No. 14- Circularizes the list of Tax Credit Certificates and March 8, 2007
2007 Disbursement Vouchers for tax refunds issued for the
month of February 2007
RMC No. 15- Publishes the full text of Memorandum of Agreement March 14, 2007
2007 between the Philippine Economic Zone Authority and
Bureau of Internal Revenue executed on March 1, 2007
Digest | Full Text
RMC No. 16- Publishes the full text of OCA Circular No. 05-2007 issued March 15, 2007
2007 by the Office of the Court Administrator of the Supreme
Court
Digest | Full Text
RMC No. 17- Publishes the full text of the Memorandum of Agreement March 16, 2007
2007 between the Board of Investment (BOI), BOI-Autonomous
Region of Muslim Mindanao and the Bureau of Internal
Revenue executed on March 1, 2007
Digest | Full Text
RMC No. 18- Notifies the disposal of old blank Tax Credit Certificate March 16, 2007
2007 (BIR Form No. 2310 and 2320) and Tax Debit Memo (BIR
Form No. 2311 and 2321)
Digest | Full Text
RMC No. 19- Notifies the loss of quadruplicate copy from one (1) set of March 16, 2007
2007 unused BIR Form No. 2321-Tax Debit Memo with Serial
No. 014726
Digest | Full Text
RMC No. 20- Notifies the loss of 1 set of unused BIR Form No. 0423- March 16, 2007
2007 Apprehension Slip with Serial No. APS200100001950
Digest | Full Text
RMC No. 21- Prescribes the attachments to the Annual Income Tax March 20, 2007
2007 Return to be filed by BOI, BOI-ARMM and PEZA-registered
taxpayers for taxable year 2006 and onwards
Digest | Full Text
RMC No. 22- Extends the deadline for the completion and reporting of March 22, 2007
2007 the pre-audit of 2005 tax returns until June 29, 2007
Digest | Full Text
RMC No. 23- Clarifies the computations of Withholding Taxes and other March 22, 2007 Related to RMC 5-2006.
2007 requirements on Government Money Payments due or
payable to suppliers of goods and/or services, in
connection with the implementation of Republic Act No.
9337, as amended, and other related law and regulations
Digest | Full Text
RMC No. 24- Further extends the deadline for availment of the March 30, 2007
2007 Expanded One-Time Administrative Abatement until June
29, 2007
Digest | Full Text
RMC No. 25- Further extends the deadline for availment of the March 30, 2007
2007 Improved Voluntary Assessment Program (IVAP) until June
29, 2007
Digest | Full Text
RMC No. 26- Notifies the loss of one (1) original copy of Tax Credit April 11, 2007
2007 Certificate issued to Sojitz Philippines Corporation with
Serial No. TCC200600000078
Digest | Full Text
RMC No. 27- Publishes the full text of RA No. 9400 entitled "An Act April 16, 2007
2007 Amending Republic Act No. 7227, as Amended, Otherwise
Known as the Bases Conversion and Development Act of
1992, and for Other Purposes"
Digest | Full Text
RMC No. 28- Publishes the full text of Joint Memorandum Circular No. April 20, 2007
2007 2007-1 issued by the DBM Secretary and the President
and General Manager of GSIS dated January 2, 2007
entitled “Guidelines on the Recomputation and Refund of
the Benefits of Government Service Insurance System
(GSIS) Retirees/Members Whose Retirement and Other
Benefits Were Reduced by Reason of the Increase in the
National Government’s Share in Premium Contribution for
the Period July 1997 to December 1998”
RMC No. 29- Publishes the full text of Republic Act No. 9399 entitled April 23, 2007
2007 “An Act Declaring a One-Time Amnesty on Certain Tax and
Duty Liabilities, Inclusive of Fees, Fines, Penalties,
Interests and Other Additions Thereto, Incurred by Certain
Business Enterprises Operating Within the Special
Economic Zones and Freeports Created under
Proclamation No. 163, Series of 1993; Proclamation No.
216, Series of 1993; Proclamation No. 420, Series of 1994
and Proclamation No. 984, Series of 1997, Pursuant to
Section 15 of Republic Act No. 7227, as Amended, and for
Other Purposes”
Digest | Full Text
RMC No. 30- Circularizes the list of Tax Credit Certificates and April 25, 2007
month of March 2007
RMC No. 31- Directs the strict implementation of the imposable April 25, 2007
2007 sanctions with regard to the Tax Code provision and its
implementing regulations on punishable acts of erring
financial officers and/or tax practitioners
Digest | Full Text
RMC No. 32- Circularizes the Memorandum of the Commissioner of May 2, 2007
2007 Internal Revenue dated April 26, 2007 in relation to the
new paradigm in meeting the collection target
Digest | Full Text
RMC No. 33- Publishes the full text of PhilHealth Circular No. 24-2005 May 15, 2007
2007 regarding the issuance of Official Receipts for PhilHealth
reimbursements
Digest | Full Text
RMC No. 34- Publishes the full text of the Memorandum of Agreement May 17, 2007
2007 between the Tax Management Association of the
Philippines and the Bureau of Internal Revenue executed
on March 16, 2007
Digest | Full Text
RMC No. 35- Notifies the loss of 76 unissued sets and the quadruplicate May 18, 2007
2007 to quintuplicate copies from another 15 issued sets of BIR
Form No. 2524 – Revenue Official Receipt
Digest | Full Text
RMC No. 36- Circularizes the full text of Executive Order No. 619, an May 30, 2007
2007 Order creating and designating Special Economic Zones
pursuant to Republic Act (RA) No. 7916, as amended by
RA No. 8784, in relation to RA No. 7227, as amended by
RA No. 9400, inside the Clark Freeport Zone
Digest | Full Text
RMC No. 37- Clarifies and modifies the scope relative to the delegation May 30, 2007
2007 of authority to sign rulings granting and/or confirming tax
exemptions, tax incentives as well as tax treaty relief
through the ruling process
Digest | Full Text
RMC No. 38- Circularizes the list of Tax Credit Certificates and June 1, 2007
month of April 2007
Digest | Full Text
RMC No. 39- Clarifies the Income Tax and VAT treatment of agency June 13, 2007
2007 fees/gross receipts of Security Agencies including the
withholding of taxes due thereon
RMC No. 40- Prescribes the guidelines for the implementation of the tax June 14, 2007
2007 treatment on the development assistance activities of the
United States Agency for International Development
(USAID)in the Philippines
Digest | Full Text | Annex A page 1 | Annex A page
2 | Annex A page 3 | Annex A page 4 | Annex B
RMC No. 41- Circularizes the list of Tax Credit Certificates and June 15, 2007
month of May 2007
RMC No. 42- Notifies the loss of sixteen (16) sets of unused BIR Form June 21, 2007
2007 No. 1954 – Certificate Authorizing Registration
Digest | Full Text
RMC No. 43- Prescribes the policies governing the issuance of Tax July 6, 2007
2007 Clearance Certificates to contractors for bidding and
collection purposes pursuant to Revenue Regulations No.
3-2005
Digest | Full Text
RMC No. 44- Clarifies the taxability of agricultural suppliers for July 6, 2007
2007 withholding tax purposes in respect to sales made to top
10,000 corporations and to the government in relation to
Digest | Full Text
RMC No. 45- Reiterates the mandated duty of the top 10,000 private July 6, 2007
2007 corporations and of the government to withhold not only
on their purchase of goods but also on their purchase of
services pursuant to Revenue Regulations No. 2-98
Digest | Full Text
RMC No. 46- Circularizes the full text of GPPB Resolution No. 10-2007, July 9, 2007
2007 which approved the Customized Procurement Manuals of
the Bureau of Internal Revenue
Digest | Full Text
RMC No. 47- Circularizes the list of Tax Credit Certificates and July 12, 2007
month of June 2007
RMC No. 48- Circularizes the full text of the letter of Chief State July 18, 2007
2007 Prosecutor Jovencito R. Zuño of the Department of Justice
deputizing BIR Legal Officers to prosecute criminal cases
involving violations of tax laws instituted by the DOJ State
Prosecutors before the CTA and the regular courts
Digest | Full Text
RMC No. 49- Lifts the suspension of certain provisions of Revenue July 19, 2007
2007 Regulations No. 3-2006 provided under Revenue
Memorandum Circular No. 10-2006
Digest | Full Text
RMC No. 50- Provides basic questions and answers to clarify the tax July 30, 2007
2007 treatment of the sale, barter or exchange of goods or
properties or sale or exchange of services made by
suppliers from the customs territory to the registered
freeport zone enterprises in the Subic Freeport Zone, the
Clark Freeport Zone, as well as the Poro Point Freeport
Zone and vice versa under RA No. 7227, as amended by
RA No. 9400
Digest | Full Text
RMC No. 51- Circularizes the revisions on the new paradigm in meeting July 31, 2007
2007 the collection target as embodied in the memorandum
issued by the OIC-CIR dated July 27, 2007
Digest | Full Text
RMC No. 52- Notifies the loss of one (1) set of unused BIR Form No. August 7, 2007
2007 1954 – Certificate Authorizing Registration
Digest | Full Text
RMC No. 53- Reiterates the amendment made by RA No. 9337 imposing August 7, 2007
2007 VAT on the sale of non-food agricultural products, marine
and forest products and on the sale of cotton and cotton
seeds in their original state
Digest | Full Text
RMC No. 54- Circularizes the list of Tax Credit Certificates and August 9, 2007
month of July 2007
RMC No. 55- Publishes the full text of Department Order No. 29-07 August 28, 2007
2007 entitled “Implementing Rules and Regulations of Republic
Act No. 9480,” otherwise known as “Tax Amnesty Act of
2007”
Digest | Full Text
RMC No. 56- Publishes the full text of Department Order No. 23-07 August 30, 2007
2007 entitled “Mandating the Marking of Imported Kerosene and
Fuel Oils Which are Entered Tax and Duty Free to Prevent
the Unauthorized Diversion Thereof Into the Domestic
Market and for Other Purposes”
Digest | Full Text
RMC No. 57- Enjoins revenuers to participate in the activities (i.e. as September 12,
2007 symposia, workshops, orientation seminars, exhibits, slide 2007
shows, and other publication of statistical reports, etc.) to
celebrate the 18th National Statistics Month in October
2007
|Full Text | NSM Streamer Format | NSCB Memo
Cir 002-07
RMC No. 58- Notifies the loss of BIR Form No. 1918 – Authority to September 13,
2007 Release Imported Goods 2007
| Full Text
RMC No. 59- Clarifies the effect of suspension of RR No. 6-2007 September 14,
2007 otherwise known as the “Consolidated Regulations on 2007
Advance Value Added Tax on the Sale of Refined Sugar,
Amending and/or Revoking all Revenue Issuances Issued
to this Effect and for Other Related Purposes”
| Full Text
RMC No. 60- Suspends until further notice the implementation of the September 14,
2007 provision of Section B.2.c.3 of Revenue Memorandum 2007
Circular No. 40-2006
| Full Text
RMC No. 61- Notifies the loss of one (1) set of unused BIR Form No. September 19,
2007 1954 – Certificate Authorizing Registration 2007
Digest | Full Text
RMC No. 62- Publishes the full text of unnumbered memorandum October 3, 2007
2007 entitled “EFPS Filers Without Payment for Returns Filed in
2007”
| Full Text
RMC No. 63- Circularizes the list of Tax Credit Certificates and October 15, 2007
month of September 2007
| Full Text | Annex A
RMC No. 64- Notifies the loss of one (1) pad of unused BIR Form No. October 16, 2007
2007 2524 – Revenue Official Receipt
| Full Text
RMC No. 65- Notifies the disposal of old blank Tax Credit Certificates October 30, 2007
2007 (BIR Form No. 2320) and Tax Debit Memos (BIR Form No.
2321)
Digest | Full Text
RMC No. 66- Notifies the loss of original copy from one (1) set of October 30, 2007
2007 unused BIR Form No. 2524-Revenue Official Receipt with
Serial No. ROR200502537996
Digest | Full Text
RMC No. 67- Notifies the loss of five (5) sets of unused BIR Form No. October 30, 2007
2007 19.65 – Letter of Authority
Digest | Full Text
RMC No. 68- Clarifies the authorized signatory in the Certificate November 5,
2007 Authorizing Registration 2007
| Full Text
RMC No. 69- Provides basic questions and answers to clarify the issues November 5,
2007 concerning the Tax Amnesty Program under Republic Act 2007
No. 9480 as implemented by Department Order No. 29-07
| Full Text
RMC No. 1-2006 Notifies the loss of the original copy from one (1) set of a January 10, 2006
used BIR Form No. 17.58 - Authority to Cancel
Assessment with Serial No. ACA97-000014262
Digest | Full Text
RMC No. 3-2006 Circularizes the required file structure in the submission of January 18, 2006
the Summary Alphalist of Withholding Agents of income
payments subjected to Tax Withheld at Source as
mandatory attachments to tax returns with claimed tax
credits due to Creditable Withholding Tax at Source and of
the Monthly Alphalist of Payees whose income received
have been subjected to Withholding Tax in the remittance
return filed by the withholding agent/payor of income
payment
Digest | Full Text | Annex 1 | Annex A | Annex B
RMC No. 4-2006 Prescribes the use of new forms in connection with the tax January 19, 2006
subsidy granted to the Bases Conversion Development
Authority as well as the primary contractors and
consultants, sub-contractors and suppliers, sub-
subcontractors and sub-subsuppliers involved/participating
in the Subic-Clark-Tarlac Expressway Project pursuant to
Digest | Full Text | Annex A p.1 | Annex A p.2 |
Annex B | Annex C | Annex D
RMC No. 5-2006 Prescribes the use of the Government Money Payment January 20, 2006 Related RMC 23-2007.
Chart for the computation of taxes withheld at source on
the sale of goods and services to the government or to
any of its political subdivisions whether subject to
Creditable Withholding Tax, Final VAT and Percentage Tax
RMC No. 6-2006 Provides basic questions and answers to clarify Revenue January 24, 2006
Regulations No. 14-2005 relative to the treatment of input
tax accumulated as of October 31, 2005
Digest | Full Text
RMC No. 7-2006 Publishes the full text of the memorandum issued by January 31, 2006
Executive Secretary Eduardo R. Ermita informing the
Secretary of Finance that his recommendation to increase
the Value-Added Tax rate from 10% to 12% effective
February 1, 2006 has been approved by the President
Digest | Full Text
RMC No. 8-2006 Clarifies certain issues relating to the implementation of February 1, 2006
the increase in the VAT rate from 10% to 12%
Digest | Full Text
RMC No. 9-2006 Clarifies the amount subject to VAT and Expanded February 2, 2006
Withholding Tax (Income Tax) of brokers and others
similarly situated and the other parties with whom they
transact business
Digest | Full Text
RMC No. 10- Suspends the implementation of certain provisions of February 7, 2006
2006 Revenue Regulations No. 3-2006
Digest | Full Text
RMC No. 11- Notifies the loss of one (1) pad of unused BIR Form No. February 14,
2006 AF51 - Accountable Form 51 2006
Digest | Full Text
RMC No. 12- Circularizes the revised BIR Vision/Mission Statements, its February 16,
2006 Guiding Principles and Values and BIR Strategy Map 2006
Digest | Full Text | Annex A and B
RMC No. 13- Circularizes the list of Tax Credit Certificates and February 16,
RMC No. 14- Notifies the loss of one (1) set of unused BIR Form No. February 20,
2006 1965 - Letter of Authority with Serial No. 2006
LOA200000046723
Digest | Full Text
RMC No. 15- Publishes the full text of PHILHEALTH Circular No. 1, s- February 21,
2006 2005 entitled "New Premium Contribution Schedule for the 2006
Employed Sector starting CY 2006"
Digest | Full Text
RMC No. 16- Clarifies the effectivity date for the application and February 21,
2006 computation of the 32% and 35% Income Tax rates for 2006
taxable year 2005
Digest | Full Text
RMC No. 17- Clarifies certain provisions on Revenue Regulations No. February 22,
2006 16-2005 on the application of the 70% cap or limitation on 2006
the deductible input tax for VAT purposes
Digest | Full Text
RMC No. 18- Notifies the damage of one (1) pad of unused BIR Form March 24, 2006
2006 No. 2524 - Revenue Official Receipt
Digest | Full Text
RMC No. 19- Suspends the implementation of Revenue Memorandum April 5, 2006 Suspends RMO 30-2005.
2006 Order No. 30-2005 re: issuance of TIN to SEC-registered Lifted by RMC 57-2006.
taxpayers
Digest | Full Text
RMC No. 20- Temporarily suspends until further notice the April 5, 2006 Suspends RR 4-2005.
2006 implementation of the requirement relative to the
accreditation of external auditors as provided for in
Digest | Full Text
RMC No. 21- Provides basic questions and answers to clarify issues and April 6, 2006
2006 guidelines on how to fill-up the September 2005 version of
VAT Forms and other related issues
Digest | Full Text
RMC No. 22- Clarifies certain issues relating to the implementation of April 6, 2006
2006 the increase in the VAT rate from 10% to 12% on the sale
of goods pursuant to RA No. 9337
Digest | Full Text
month of March 2006
RMC No. 24- Publishes the full text of the letter from CSC Chairperson April 17, 2006
2006 Karina Constantino-David dated March 24, 2006 re: Public
Service Delivery Audit (PASADA)
Digest | Full Text
RMC No. 25- Notifies the loss of two (2) used and two (2) unused sets April 19, 2006
2006 of BIR Form No. 1954 – Certificate Authorizing
Registration
Digest | Full Text
RMC No. 26- Provides basic questions and answers to clarify certain Clarifies RR 3-2006.
2006 provisions of Revenue Regulations No. 3-2006, more
particularly on the printing requirements of Section 23
thereof
Digest | Full Text | Annex A | Annex A-1 | Annex
B | Annex B-1
RMC No. 27- Publishes the full text of Executive Order No. 525 issued May 5, 2006
2006 by the President of the Philippines entitled "Creating a
Special Task Force to Investigate Irregularities Committed
in Relation to the Payment of Taxes in Transfers of Titles
of Real Properties and For Other Purposes."
Digest | Full Text
RMC No. 28- Reminds and directs BIR officials and employees to refrain May 11, 2006 Related to RMO 25-2005.
2006 from divulging confidential information and data on
taxpayers and BIR investigations/operations to third
parties and confidential informers
Digest | Full Text
RMC No. 29- Circularizes the list of Tax Credit Certificates and May 15, 2006
month of April 2006
RMC No. 30- Prescribes the submission of a narrative memorandum May 22, 2006
2006 report to accompany the VAT Credit Evaluation Report and
requires the attachment of certain documents prior to
approval of the Tax Credit Certificate
Digest | Full Text
RMC No. 31- Prescribes the guidelines for the grant of VAT exemption May 30, 2006
2006 on the purchase of goods and services associated with the
construction or renovation of the diplomatic properties of
the Embassy of the United States of America in the
Philippines
RMC No. 32- Directs the use of BIR Form 0535 - Taxpayer Information June 6, 2006 Updates RMO 9-2006.
2006 Sheet in the conduct of Tax Compliance Verification Drive
RMC No. 33- Notifies the destruction of accountable forms during a fire June 9, 2006
2006 in the office building of RDO No. 104, Bayugan, Agusan del
Sur
Digest | Full Text
RMC No. 34 Circularizes the list of Tax Credit Certificates and June 20, 2006
-2006 Disbursement Vouchers for tax refunds issued for the
month of May 2006
| Full Text
RMC No. 35 Clarifies the proper VAT and EWT treatment of freight and June 30, 2006
-2006 other incidental charges billed by freight forwarders
| Full Text
RMC No. 36- Notifies the loss of 44 unissued sets and the duplicate to July 3, 2006
2006 quadruplicate copies from another 6 issued sets of BIR
Form No. 2524 - Revenue Official Receipt
| Full Text
RMC No. 37- Notifies the loss of original copy from one (1) set of July 3, 2006
2006 unused BIR Form No. 2524-Revenue Official Receipt with
| Full Text
RMC No. 38- Notifies the loss of 2 triplicate copies and 2 sets of July 5, 2006
2006 cancelled BIR Form No. 1965 - Letter of Authority
Digest | Full Text
RMC No. 39- Prescribes the use of various BIR Forms for No Audit July 10, 2006
2006 Program
RMC No. 40- Clarifies certain issues concerning the jurisdictions of the July 13, 2006 B.2.c.3 is suspended by RMC
2006 Large Taxpayer Service, the Enforcement Service and the 60-2007.
Revenue Regions, including the Revenue District Offices
and Divisions under them.
Digest | Full Text
RMC No. 41- Notifies the loss of one (1) set of unused BIR Form No. July 13, 2006
2006 1954-Certificate Authorizing Registration with Serial No.
CAR200500265354
Digest | Ful Text
RMC No. 42- Circularizes the list of Tax Credit Certificates and July 18, 2006
month of June 2006
Digest | Ful Text | Annex A
RMC No. 43- Notifies the loss of one (1) pad of unused BIR Form No. July 19, 2006
2006 0423-Apprehension Slip
Digest | Full Text
RMC No. 44- Publishes the full text of Republic Act (RA) No. 9343, an July 21, 2006
2006 Act amending RA No. 9182, otherwise known as the
Special Purpose Vehicle Act of 2002 for the purpose of
allowing the establishment and registration of new SPVs
and for other purposes
RMC No. 45- Publishes the full text of Department Order No. 20-06 July 21, 2006
2006 issued by the DOF providing for measures to safeguard the
integrity of the tax credit system being administered by
the One Stop Shop Inter-Agency Tax Credit and Duty
Drawback Center, BIR and BOC as issuing agencies
Digest | Full Text
RMC No. 46- Publishes the full text of Urban Development Coordinating July 31, 2006
2006 Council Memorandum Circular No. 03, Series of 2005
Digest | Full Text
month of July 2006
RMC No. 48- Notifies the loss of the original copy from one (1) set of August 14, 2006
2006 unissued BIR Form No. 2524-Revenue Official Receipt with
Digest | Full Text
RMC No. 49- Declares BIR Form Nos. 2329 - Certificate of Exemption August 15, 2006
2006 from Audit/Investigation and 0425 - Notice of
Disqualification under No Audit Program as Accountable
Forms
2006 0422-Mission Order with Serial No. MSO200100004301
Digest | Full Text
RMC No. 51- Notifies the loss of the original copy of Tax Remittance August 22, 2006
2006 Advice with Serial No. 736352
Digest | Full Text
RMC No. 52- Notifies the loss of a previously cancelled BIR Form No. August 25, 2006
2006 1954 - Certificate Authorizing Registration with Serial No.
CAR200400049960
Digest | Full Text
RMC No. 53- Enjoins revenuers to participate in the activities to September 1,
2006 celebrate the 17th National Statistics Month in October 2006
2006
RMC No. 54- Publishes the full text of Circular No. 2006-005 issued by September 4,
2006 the Chairman of Commission on Audit which amends Item 2006
7.1 of COA Circular No. 97-002 pertaining to the granting,
utilization and liquidation of cash advances
Digest | Full Text
RMC No. 55- Announces the availability of the enhanced version of BIR September 5,
2006 Forms 2550M/2550Q and 1702/1702Q in Electronic Filing 2006
and Payment System
Digest | Full Text
2006 2310-Tax Credit Certificate with Serial No. 2006
TCC200200002712
Digest | Full Text
RMC No. 57- Lifts the suspension on the implementation of RMO No. September 21,
2006 30-2005 relative to the issuance of Taxpayer Identification 2006
Number to Securities and Exchange Commission (SEC)-
registered taxpayers
Digest | Full Text
RMC No. 58- Circularizes the list of Tax Credit Certificates and September 27,
month of August 2006
RMC No. 59- Extends the deadline for the availment of the No Audit October 2, 2006
2006 Program until October 27, 2006
Digest | Full Text
RMC No. 60- Prescribes the necessary steps to ensure that only October 9, 2006
2006 authentic Tax Debit Memos are received by the Revenue
District Offices and/or Authorized Agent Banks
Digest | Full Text
RMC No. 62- Clarifies the tax treatment of foreclosure sales initiated by October 20, 2006
2006 the Department of Agrarian Reform
Digest | Full Text
RMC No. 63- Extends the deadline for the availment of the One-Time October 27, 2006
2006 Administrative Abatement Program under RR No. 15-2006
until December 22, 2006
Digest | Full Text
RMC No. 64- Notifies the disposal of old blank Tax Credit Certificate October 31, 2006
2006 (BIR Form Nos. 2310 and 2320) and Tax Debit Memo (BIR
Form Nos. 2311 and 2321)
Digest | Full Text
RMC No. 65- Notifies the loss of original copy from 1 set of an unused October 31, 2006
2006 BIR Form No. 2320-Tax Credit Certificate (Revised April,
1988)
Digest | Full Text
RMC No. 66- Provides basic question and answers to clarify Revenue November 3,
2006 Regulations No. 15-2006 relative to the implementation of 2006
the BIR's Abatement Program
Digest | Full Text
RMC No. 67- Prescribes the guidelines and procedure in the pre-audit November 3,
2006 by the Regional Offices of 2005 tax returns not selected 2006
for issuance of Letter of Authority/Audit Notice/Tax
Verification Notice under RMO No. 11-2006, as amended
by RMO No. 18-2006
RMC No. 68- Circularizes the list of Tax Credit Certificates and November 17,
month of October 2006
RMC No. 69- Extends the deadline for the availment of Improved November 17,
2006 Voluntary Assessment Program (IVAP) until December 29, 2006
2006
Digest | Full Text
RMC No. 70- Notifies the loss of 1 set of a previously cancelled BIR November 20,
2006 Form No. 1954-Certificate Authorizing Registration with 2006
Serial No. CAR200500040463
Digest | Full Text
RMC No. 71- Notifies the loss of a quadruplicate copy from 1 set of an November 20,
2006 unused BIR Form No. 2320-Tax Credit Certificate with 2006
Serial No. 004750
Digest | Full Text
RMC No. 72- Notifies the loss of the original copy of an unused BIR November 20,
2006 Form No. 2320-Tax Credit Certificate with Serial No. 2006
011551
Digest | Full Text
RMC No. 73- Suspends all audit and other field operations of the BIR December 13,
2006 effective December 18, 2006 2006
Digest | Full Text
RMC No. 74- Further extends the deadline for availment of the one-time December 22,
2006 administrative abatement until January 31, 2007 2006
Digest | Full Text
RMC No. 75- Circularizes the list of Tax Credit Certificates and December 28,
month of November 2006
RMC No. 76- Circularizes DOF Memorandum authorizing the acceptance December 28,
2006 of installment payments of taxes on transactions/taxable 2006
events at any time prior to the tax payment deadlines
Digest | Full Text
RMC No. 77- Further extends until January 31, 2007 the deadline for December 29,
2006 the availment of the Improved Voluntary Assessment 2006
Program
Digest | Full Text
month of December, 2004
RMC No. 2-2005 Publishes the full text of CSC-DBM Joint Circular No. 03, s. January 14, 2005
2004 entitled “Continued Adoption of Austerity Measures
Through the Non-Filling of Vacant Positions”
RMC No. 3-2005 Circularizes the full text of Department Order No. 35-04 January 18, 2005
which amends the composition of committees on real
property valuation
Digest | Full Text | DO No. 35-04
RMC No. 4-2005 Publishes the full text of PHILHEALTH Circular No. 22, S- February 3, 2005
2003 dated June 20, 2003 entitled “New Premium
Contribution Schedule for the Employed and Sponsored
(Indigent) Sectors starting CY 2004.”
Digest | Full Text
RMC No. 5-2005 Notifies the cancellation of four (4) sets of BIR Form No. February 9, 2005
1954 – Certificate Authorizing Registration
Digest | Full Text
RMC No. 6-2005 Circularizes the salient features of Supreme Court decision February 14,
on waiver of the statute of limitations under the Tax Code 2005
Digest | Full Text
RMC No. 7-2005 Notifies the loss of two (2) sets and the triplicate and February 24,
quadruplicate copy from another set of BIR Form No. 2320 2005
– Tax Credit Certificate
Digest | Full Text
RMC No. 8-2005 Circularizes the list of Tax Credit Certificates and March 11, 2005
RMC No. 9-2005 Clarifies the term "Financial Statement" as defined in March 21, 2005 Related to RR 4-2005.
Digest | Full Text
RMC No. 10- Publishes the full text of Proclamation No. 812 entitled March 29, 2005
2005 "Declaring the Month of April 2005 as Tax Awareness
Month"
Digest | Full Text
RMC No. 11- Publishes the full text of DOF Memorandum on the March 31, 2005
2005 suspension of Revenue Regulations No. 2-2005
Digest | Full Text
RMC No. 12- Publishing the Full Text of CESB Circular No. 1, series of April 6, 2005
2005 2005 entitled "Amendment to the Existing Board Policy on
Confernment of CES Eligibility to Applicants with Pending
Cases"
Digest | Full Text
RMC No. 13- Notifies the loss of the duplicate to quintuplicate copies April 7, 2005
2005 from 6 issued BIR Form No. 2524 – Revenue Official
Receipt and another 44 unissued sets of the same BIR
accountable form
Digest | Full Text
RMC No. 14- Notifies the loss of the quadruplicate copy of an issued BIR April 13, 2005
2005 Form No. 2524 – Revenue Official Receipt with Serial No.
ROR200400443915
Digest | Full Text
month of March 2005
RMC No. 16- Provides basic questions and answers to clarify certain April 19, 2005
2005 issues relative to Revenue Regulations No. 3-2005
implementing Executive Order No. 398
Digest | Full Text
RMC No. 17- Publishes the full text of Memorandum Circular No. 35 May 12, 2005
2005 issued by the President of the Philippines entitled
“Directing All Departments, Bureaus, Offices and
Instrumentalities of the Government, Including
Government-Owned and Controlled Corporations to
Implement the Publication of Service Guides and the
Posting of Workflow Charts and Providing Guidelines
Therefor”
Digest | Full Text
RMC No. 18- Publishes the full text of Circular Letter No. 2005-04 May 18, 2005
2005 issued by the Acting Secretary of the Department of
Budget and Management entitled “Implementation of
Administrative Order Nos. 103 and 117”
month of April 2005
RMC No. 20- Notifies the loss of six (6) sets of unissued BIR Form No. May 19, 2005
2005 0423-Apprehension Slip
Digest | Full Text
RMC No. 21- Circularizes the guidelines and policies for sourcing, May 30, 2005
2005 pooling and distribution of Philhealth “Common Fund” in
Department of Health (DOH) Hospitals and other
Government Clinics and Hospitals
Digest | Full Text
RMC No. 22- Specifies the authorized place of filing and/or payment of June 7, 2005
2005 amended Income Tax returns of actors and actresses
Digest | Full Text
RMC No. 23- Notifies the loss of five (5) sets of unissued BIR Form No. June 20, 2005
2005 0423 - Apprehension Slip
Digest | Full Text
RMC No. 24- Requires all Revenue District Offices to submit June 20, 2005
2005 Accomplishment Reports for Stop-Filer Cases
RMC No. 25- Notifies the loss of original, duplicate and triplicate copy of June 23, 2005
2005 one (1) set of an unissued BIR Form No. 2524 - Revenue
Official Receipt
Digest | Full Text
RMC No. 26- Notifies the loss of original copy of one (1) set of an June 23, 2005
2005 unissued BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text
RMC No. 27- Notifies the loss of one (1) pad of Tax Remittance Advice June 27, 2005
2005 Digest | Full Text
RMC No. 28- Notifies the loss of two (2) pads of unissued BIR Form No. July 1, 2005
2005 2524 - Revenue Official Receipt
Digest | Full Text
RMC No. 29- Clarifies the provisions of Republic Act No. 9337 (VAT Law July 1, 2005
2005 of 2005) applicable to the petroleum industry
Digest | Full Text
RMC No. 30- Circularizes the notice for the deferment of Revenue July 2, 2005
2005 Regulations No. 14-2005
Digest | Full Text
2005 1965 - Letter of Authority
Digest | Full Text
RMC No. 32- Publishes the full text of BIR Ruling No. 001-2005 July 5, 2005
2005 subjecting the income realized by enterprises registered
under the Bases Conversion and Development Act of 1992
and the Philippine Economic Zone Act of 1995 that is not
related to its registered activity/ies to regular internal
revenue taxes
Digest | Full Text
2005 1954 - Certificate Authorizing Registration
Digest | Full Text
RMC No. 34- Notifies the loss of three (3) original copies of unissued August 8, 2005
2005 BIR Form No. 17.58 - Authority to Cancel Assessment
Digest | Full Text
month of July 2005
RMC No. 36- Temporarily suspends until September 30, 2005 the August 9, 2005
2005 implementation of Revenue Regulations No. 5-2005
Digest | Full Text
RMC No. 37- Publishes the full text of NPM No. 067-2004 issued by the August 10, 2005
2005 Executive Director of Government Procurement Policy
Board (GPPB) entitled “Procurement of Licenses of
Software Products through Direct Contracting as an
Alternative Method of Procurement”
Digest | Full Text
RMC No. 38- Notifies the loss of one (1) triplicate copy of an issued BIR August 11, 2005
2005 Form No. 2524 - Revenue Official Receipt
Digest | Full Text
RMC No. 39- Publishes the full text of CSC-DBM Joint Circular No. 2-A, August 22, 2005
2005 s. 2005 issued by the Chairperson of Civil Service
Commission and Secretary of Department of Budget and
Management entitled “Amendments to CSC-DBM Joint
Circular No. 2, s. 2004 re: Non-Monetary Remuneration
for Overtime Services Rendered”
Digest | Full Text
RMC No. 40- Prescribes the standard format of invoice structure for August 22, 2005 Related to RMC 52-2005.
2005 Tollway Industry
Digest | Full Text
RMC No. 41- Publishes the full text of Administrative Order No. 126 August 26, 2005
2005 entitled “Strengthening Measures to Address the
Extraordinary Increase in World Oil Prices, Directing the
Enhanced Implementation of the Government’s Energy
Conservation Program, and for other Purposes”
Digest | Full Text
RMC No. 42- Clarifies the issue on Tax Remittance Advice collection September 1,
2005 month to be reported in the 12.09 report 2005
Digest | Full Text
RMC No. 43- Prescribes the guidelines on the proper treatment of September 5, Suspended by RMC 46-2005.
2005 shares of stock disposed of in the Stock Exchange 2005 Revoked by RMC 56-2005.
Digest | Full Text
RMC No. 44- Provides guidelines for the taxation of payments for September 8, Amends RMC 77-2003.
2005 computer software 2005
Digest | Full Text
RMC No. 45- Clarifies the date of effectivity and utilization of resolutions September 9,
2005 issued by the Technical Committee on Real Property 2005
Valuation
Digest | Full Text
RMC No. 46- Suspends until further notice the effectivity of Revenue September 12 ,
2005 Memorandum Circular No. 43-2005, which prescribes the 2005
guidelines on the proper treatment of shares of stock
disposed of in the Stock Exchange
Digest | Full Text
RMC No. 47- Notifies the loss of duplicate copy of one set of unissued September 12 ,
2005 BIR Form No. 1954 - Certificate Authorizing Registration 2005
Digest | Full Text
RMC No. 48- Circularizes the full text of CMIO Office Order No. 06-018- September 19,
2005 2 to protect the rights of BIR personnel and all others 2005
concerned and assist in the preservation of integrity of the
Revenue Integrity Protection Service (RIPS)
Digest | Full Text
RMC No. 49- Publishes the full text of Executive Order No. 459 entitled September 19,
2005 "Streamlining the Procedure in the Disposition of Requests 2005
of Government Officials and Employees for Authority to
Travel Abroad"
Digest | Full Text
RMC No. 50- Notifies the loss of original copy of an unissued BIR Form September 20,
2005 No. 0421-Tax Verification Notice with Serial No. 2005
TVN200200127402
Digest | Full Text
RMC No. 51- Enjoins revenuers to participate in the activities to September 20,
2005 celebrate the 16th National Statistics Month in October 2005
2005
RMC No. 52- Reiterates the Value-Added Tax liability of the tollway October 3, 2005 Related to RMC 40-2005.
2005 industry
Digest | Full Text
RMC No. 53- Extends until further notice the temporary suspension of October 5, 2005
2005 the monthly submission of sales report generated by
CRM/POS machines prescribed under Revenue Regulations
No. 5-2005
Digest | Full Text
RMC No. 55- Notifies the loss of one (1) unused BIR Form No. 1954 – October 13, 2005
2005 Certificate Authorizing Registration with Serial No.
CAR200400222610
Digest | Full Text
RMC No. 56- Revokes with finality Revenue Memorandum Circular No. October 19, 2005
2005 43-2005 pertaining to shares of stock disposed of in the
Stock Exchange
Digest | Full Text
RMC No. 57- Prescribes the required attachments to the quarterly VAT October 20, 2005
2005 return to be filed starting October 25, 2005
Digest | Full Text
RMC No. 58- Clarifies the policy on the production of books, papers, October 21, 2005
2005 documents and other pertinent data for Revenue Integrity
Protection Service purposes
Digest | Full Text
RMC No. 59- Clarifies the tax treatment of petroleum products sold to October 24, 2005
2005 international marine vessels
Digest | Full Text
RMC No. 60- Notifies the loss of one (1) piece of Tax Remittance Advice October 25, 2005
2005 with Serial No. 558706
Digest | Full Text
RMC No. 61- Provides basic questions and answers to clarify the VAT October 28, 2005
2005 provisions of Republic Act No. 9337 applicable to the
power industry
Digest | Full Text
RMC No. 62- Prescribes the guidelines in the form of basic questions November 3,
2005 and answers regarding the registration and invoicing 2005
requirements including clarification on common issues
affecting Value-Added Tax taxpayers
Digest | Full Text
RMC No. 64- Prescribes the standard format of invoice structure for November 18,
2005 Taxis and Asian Utility Vehicles 2005
Digest | Full Text
RMC No. 65- Notifies the loss of duplicate to quintuplicate copies of an November 24,
2005 issued one (1) pad of BIR Form No. 2524 - Revenue 2005
Official Receipt
Digest | Full Text
RMC No. 66- Encourages concerned revenue officials to exercise November 30,
2005 vigilance in handling and monitoring stop-filer cases 2005
Digest | Full Text
RMC No. 67- Notifies the loss of one (1) set of unused BIR Form No. December 2,
2005 1954 - Certificate Authorizing Registration with Serial No. 2005
CAR200300048035
Digest | Full Text
RMC No. 68- Circularizes the enhanced VAT forms – BIR Form No. December 8,
2005 2550M (Monthly Value-Added Tax Declaration) and BIR 2005
Form No. 2550Q (Quarterly Value-Added Tax Return) –
September 2005 version
Digest | Full Text | Annex A-1 | Annex A-2 |
Annex B-1 | Annex B-2
RMC No. 70- Prescribes the guidelines in the form of basic questions December 15,
2005 and answers regarding the implementation of the 2005
Enhanced Voluntary Assessment Program (EVAP)
Digest | Full Text
RMC No. 71- Suspends all field operations of the Bureau of Internal December 16,
2005 Revenue effective December 19, 2005 2005
Digest | Full Text
RMC No. 72- Prescribes the transition procedures for all Electronic Filing December 22,
2005 and Payment System filers (Large Taxpayers/Top 10,000 2005
Corporations) in filing tax returns affected by the new VAT
Law (R.A. 9337)
Digest | Full Text
RMC No. 73- Authorizes the use of the Efficient Service Machine December 23,
2005 developed by Land Bank of the Philippines 2005
Digest | Full Text
RMC No. 74- Clarifies that the deadline for availment of Enhanced December 28,
2005 Voluntary Assessment Program (EVAP) for taxable year 2005
2004 and prior years under certain conditions is up to the
first working day of January 2006
Digest | Full Text
RMC No. 75- Notifies the loss of one (1) set of unused BIR Form No. December 29,
2005 2524 - Revenue Official Receipt with Serial No. 2005
ROR200500569027
Digest | Full Text
RMC No. 76- Notifies the burning of one (1) pad of unused BIR Form December 29,
2005 No. 2524 - Revenue Official Receipt 2005
Digest | Full Text
RMC No. 1-2004 Notifies the loss of 1 pad of unused BIR Form No. 3148 - January 5, 2004
Official Delivery Invoice-Guia with Serial Nos.
ODG200100025701-ODG200100025750.
Digest | Full Text
RMC No. 2-2004 Clarifies the issues on VAT taxable transactions of January 7, 2004
Philippine Port Authority.
Digest | Full Text
RMC No. 3-2004 Notifies the loss of 1 Tax Credit Certificate with Serial No. January 14, 2004
000959.
Digest | Full Text
RMC No. 4-2004 Notifies the loss of 1 set of unused BIR Form No. 1954 - January 23, 2004
Certificate Authorizing Registration with Serial No.
CAR200000109537.
Digest | Full Text
RMC No. 5-2004 Publishes the full text of Government Accounting and FMIS February 5, 2004
Circular Letter No. 2003-006 issued by the Commission on
Audit.
Digest | Full Text
RMC No. 6-2004 Publishes the full text of PHILHEALTH Advisory No. 06- February 5, 2004
002-2003.
Digest | Full Text
RMC No. 7-2004 Notifies the loss of 1 quadruplicate copy of unused BIR February 6, 2004
Form No.2524 - Revenue Official Receipt with Serial No.
ROR200301341101.
Digest | Full Text
RMC No. 8-2004 Notifies the loss of 1 triplicate copy of unused BIR Form February 18,
No. 1954 - Certificate Authorizing Registration with Serial 2004
No. CAR200300222435.
Digest | Full Text
RMC No. 9-2004 Prescribes the guidelines and policies on the taxation of February 20,
banks and non-bank financial intermediaries performing 2004
quasi-banking functions and other non-bank financial
intermediaries as a result of the enactment and effectivity
of Republic Act No. 9238, which excludes several services
from the coverage of the Value-Added Tax and re-
imposing the Gross Receipts Tax on banks and non-bank
financial intermediaries performing quasi-banking
functions and other non-bank financial intermediaries
beginning January 1, 2004.
Digest | Full text | RA 9238
RMC No. 10- Supplements RMC No. 9-2004 issued in relation to the February 23, Related to RR 9-2004.
2004 implementation of Republic Act No. 9238 for banks and 2004
non-bank financial intermediaries, specifically for the
reimposition of Gross Receipts Tax
Digest | Full Text
RMC No. 11- Prescribes the full text of Executive Order No. 259 entitled February 24 2004
2004 "Creating the Department of Finance Revenue Integrity
Protection Service".
Digest | Full Text
RMC No. 12- Publishes the full text of Memorandum Order No. 126 February 26,
2004 issued by the President of the Philippines. 2004
Digest | Full Text
RMC No. 13- Prescribes the weekly reporting system for the Bureau's March 1, 2004
2004 Centennial Taxpayers Recognition Program.
RMC No. 14- Cancels 1 set of unused BIR Form No. 1954 - Certificate March 10, 2004
2004 Authorizing Registration with Serial No.
CAR200300225572.
Digest | Full Text
RMC No. 15- Specifies details relative to the entry into force, effectivity March 10, 2004
2004 and applicability of the Philippine Tax Treaties with
Bahrain, Bangladesh, Czech, Sweden and Vietnam.
Digest | Full Text
RMC No. 16- Publishes the full text of Bank Bulletin No. 2003-11 March 10, 2004 Related to RMC 51-2004.
2004 relative to internal revenue tax payment thru Tax Debit
Memo.
Digest | Full Text ANNEX
RMC No. 17- Prescribes the list of Tax Credit Certificates and March 17, 2004
2004 Disbursement Vouchers for tax refunds for the month of
February 2004.
RMC No. 18- Notifies the loss of 1 pad of unused BIR Form No. 0423 - March 22, 2004
2004 Apprehension Slip with Serial Nos. APS200300006651 to
APS200300006700.
Digest | Full Text
RMC No. 19- Notifies the loss of 1 set of unused BIR Form No. 0421 - March 22, 2004
2004 Tax Verification Notice with Serial No. TVN200100100129.
Digest | Full Text
RMC No. 20- Notifies the loss of 1 set of unused BIR Form No. 1954 - April 1, 2004
CAR200300157455.
Digest | Full Text
month of March 2004.
RMC No. 22- Defines the rules relative to the accounting methods to be April 14, 2004
2004 used by taxpayers for internal revenue tax purposes.
Digest | Full Text
RMC No. 23- Reiterates the provisions of RR No. 2-87 relative to the April 15, 2004
2004 issuance of Official Delivery Invoice and maintenance of
Official Register Books with respect to removal/sale of
molasses.
Digest | Full Text
RMC No. 24- Provides basic information and answers to questions April 16, 2004
2004 frequently asked about the Centennial Taxpayers
Recognition Program.
Digest | Full Text
RMC No. 25- Specifies the activities for the BIR's Centennial April 16, 2004
2004 Anniversary Celebration.
Digest | Full Text
RMC No. 26- Clarifies issues pertaining to the modified procedures of April 28, 2004
2004 registering manually-printed receipts or sales/commercial
invoices prior to their use.
Digest | Full Text
RMC No. 27- Notifies the loss of 2 original copies of unused BIR Form April 30, 2004
2004 No. 1954 - Certificate Authorizing Registration with Serial
Nos. CAR200400021976 and CAR200400021978.
Digest | Full Text
RMC No. 28- Reiterates the provision of RMO No. 39-87 which specifies May 3, 2004
2004 that deficiency tax assessments of P 100 or less shall no
longer be assessed nor collected.
Digest | Full Text
month of April 2004.
RMC No. 30- Reminds all Regional Directors and Revenue District May 20, 2004
2004 Officers of their responsibilities to the Centennial
Taxpayers Recognition Program.
Annex D | Annex E
RMC No. 31- Specifies that the Bangko Sentral ng Pilipinas is currently June 3, 2004
2004 implementing its Checkless Payment System.
RMC No. 32- Prescribes the list of Tax Credit Certificates and June 8, 2004
month of May 2004.
RMC No. 33- Prescribes the revised rules and regulations implementing June 8, 2004
2004 R.A. No. 8502, otherwise known as the "Jewelry Industry
Development Act of 1998.".
RMC No. 34- Notifies the loss of 1 set of unused BIR Form No. 1954 - June 14, 2004
CAR200300195267 .
Digest | Full Text
RMC No. 35- Notifies the cancellation of 11 pads and 16 sets of unused June 16, 2004
2004 BIR Form No. 2310 - Tax Credit Certificates with Serial
Nos. TCC200200001501 to TCC200200002050 and
TCC200200001485 to TCC200200001500.
Digest | Full Text
RMC No. 36- Circularizes Supreme Court's decision that pawnshops are June 16, 2004
2004 not subject to the 5% lending investor's tax.
Digest | Full Text
RMC No. 37- Clarifies the settlement of the Value-Added Tax liabilities June 16, 2004
2004 of pawnshops for taxable years 1996 to 2002.
Digest | Full Text | Annex A | Annex 1 | Annex 2
RMC No. 38- Publishes the full text of Circular Letter No. 2004-10 June 25, 2004
2004 issued by the Secretary of the Department of Budget and
Management regarding unpaid Social Insurance Premiums
to the GSIS.
Digest | Full Text
RMC No. 39- Prescribes the mechanism for the settlement of the income July 2, 2004
2004 and franchise tax liabilities of Local Water Districts for
taxable years 1996 to 2002.
RMC No. 40- Circularizes the full text of DOF Order No. 17-04 July 1, 2004 Related RMC 52-2004.
2004 prescribing the guidelines to implement the registration of
Barangay Micro Business Enterprises and the availment of
tax incentives under R.A. No. 9178.
RMC No. 41- Cancels 1,500 pieces of unused Documentary Stamps with July 7, 2004
2004 Serial Nos. DSJ20030004359901 to DSJ20030004361400.
Digest | Full Text
RMC No. 42- Notifies the loss of 1 original copy of unused Certificate July 8, 2004
2004 Authorizing Registration (BIR Form No. 1954) with Serial
No. CAR200400045081.
Digest | Full Text
RMC No. 43- Notifies the cancellation of 4 sets of unused BIR Form No. July 15, 2004
2004 2524 - Revenue Official Receipt with Serial Nos.
ROR200400336008, ROR200400337008,
ROR200400338008 and ROR200400339008
Digest | Full Text
RMC No. 44- Publishes the full text of the memorandum issued by July 20, 2004
2004 Undersecretary Nieves L. Osorio of the Department of
Finance containing an advisory on foreign travels
Digest | Full Text
RMC No. 45- Publishes the full text of Memorandum Circular No. 55 July 21, 2004
2004 issued by the President of the Philippines entitled
"Directing all Departments, Bureaus, Offices and
Instrumentalities of the Government, Including
Government-Owned and Controlled Corporations to
Incorporate the Use of 1% by Volume Coconut Methyl
Ester in their Diesel Requirements."
Digest | Full Text
RMC No. 46- Notifies the loss of 1 set of unused BIR Form No. 1954 - July 21, 2004
CAR200400057930
Digest | Full Text
RMC No. 47- Notifies the cancellation of 8 pads and 205 sets of BIR July 23, 2004
2004 Form No. 2524 (Revenue Official Receipt), 1,250 pieces of
Documentary Stamps and 5 pads of Accountable Form No.
51 (Official Receipt)
Digest | Full Text
RMC No. 48- Notifies the revocation/cancellation of BIR Ruling Nos. July 26, 2004
2004 076-88, 004-89 and 191-89 pursuant to Court of Tax
Appeals Case No. 5233
Digest | Full Text
RMC No. 49- Notifies the loss of 1 set of used BIR Form No. 1954 - August 3, 2004
CAR200300128673
Digest | Full Text
month of July 2004
RMC No. 51- Specifies BIR offices authorized to issue Tax Debit Memo August 13, 2004
2004 (TDM)
Digest | Full Text
RMC No. 52- Prescribes the format of the Sworn Affidavit specified in August 13, 2004
2004 Department Order No. 17-04, which contains the
guidelines to implement the registration of Barangay Micro
Business Enterprises (BMBE) and the availment of tax
incentives under the BMBE Act of 2002
RMC No. 53- Clarifies whether minors who are opening a bank account August 13, 2004
2004 can be issued a Taxpayer Identification Number (TIN)
Digest | Full Text
RMC No. 54- Publishes the full text of Memorandum Circular No. 01-04 August 18, 2004
2004 from the National Statistical Coordination Board relative to
the celebration of the 15Th National Statistics Month in
October 2004
Digest | Full Text
RMC No. 55- Prescribes the BIR's policy on the handling of TIN September 6,
2004 verification queries raised by companies 2004
Digest | Full Text
RMC No. 56- Notifies the loss of 1 set of unused BIR Form No. 1954 - September 7,
2004 Certificate Authorizing Registration with Serial No. 2004
CAR200400155857
Digest | Full Text
RMC No. 57- Publishes the full text of Administrative Order No. 103 September 13,
2004 issued by the President of the Philippines entitled 2004
"Directing the Continued Adoption of Austerity Measures in
the Government."
Digest | Full Text
RMC No. 58- Notifies the loss of 1 duplicate copy of unused BIR Form September 16,
2004 No. 1954 - Certificate Authorizing Registration with Serial 2004
No. CAR200400131805
Digest | Full Text
RMC No. 59- Circularizes the Department of Budget and Management September 23,
2004 and Department of Education Joint Circular No. 2004-1 2004
implementing the direct release of funds to the Regional
Offices and implementing units (Division/High School)
Digest | Full Text
RMC No. 60- Clarifies the withholding of creditable Value-Added Tax by September 23,
2004 government offices on purchases of P1,000.00 and below 2004
Digest | Full Text
RMC No. 61- Notifies the loss of 1 set of unused BIR Form No. 1954- October 1, 2004
CAR200400093102
Digest | Full Text
RMC No. 62- Prescribes the use of the Government Expense Code October 11, 2004 Amended by RMC 5-2006.
2004 Digest | Full Text | Annex
Digest | Full Text
RMC No. 64- Notifies the loss of 2 sets of unissued/filled-up BIR Form October 21, 2004
2004 No. 1954-Certificate Authorizing Registration with Serial
Nos. CAR200400073506 and CAR200400073676
Digest | Full Text
RMC No. 65- Notifies the loss of 1 set of unused BIR Form No. 1954- October 21, 2004
CAR200300160753
Digest | Full Text
RMC No. 66- Notifies the loss of 1 quadruplicate copy of unused BIR November 11,
2004 Form No. 1954 - Certificate Authorizing Registration with 2004
Digest | Full Text
Digest | Full Text
RMC No. 68- Cancels 3 sets of BIR Form No. 1954 - Certificate November 17,
2004 Authorizing Registration with Serial Numbers 2004
CAR200400168810, CAR200400168870 and
CAR200400171264
Digest | Full Text
RMC No. 69- Publishes the full text of BOC and BIR Joint Order November 22,
2004 pertaining to the disposition of tax-exempt vehicles 2004
registered or owned by Diplomatic Mission and Consular
Offices/Officials, its officers, including its administrative
and technical staff members enjoying tax and duty free
privileges
Digest | Full Text
RMC No. 70- Clarifies the proper determination of amount of Value- November 23,
2004 Added Tax on VAT invoices or VAT official receipts 2004
Digest | Full Text
RMC No. 71- Prescribes the mandatory availment of the Electronic Filing November 23, Related to RR 10-2007.
2004 and Payment System and mandatory Electronic 2004
Submission of Summary List of Sales and Purchases and
Annual Alphalist of Income Payees and Taxes Withheld
Digest | Full Text
RMC No. 72- Clarifies issues on the additional transactions subject to November 23,
2004 Creditable Withholding Tax 2004
Digest | Full Text
RMC No. 73- Clarifies issues on the additional transactions subject to November 26,
2004 Creditable Withholding Tax 2004
Digest | Full Text
Digest | Full Text
RMC No. 75- Notifies the loss of 2 sets of BIR Form No. 2524- December 29,
2004 Certificate Authorizing Registration with Serial Nos. 2004
ROR200301549999 and ROR200301550000
Digest | Full Text
RMC No. 76- Publishes the full text of Memorandum issued by the December 28,
2004 Executive Secretary entitled "Use of International and 2004
National Direct Dial (IDD and NDD) Facilities"
Digest | Full Text
RMC No. 1-2003 Provides basic information and answers to questions January 3, 2003
frequently asked about substituted filing of income tax
returns by qualified pure compensation income earners
Digest | Full Text
RMC No. 2-2003 Clarifies certain issues relative to the staggered filing of January 9, 2003
returns pursuant to Revenue Regulations No. 26-2002
Digest | Full Text
RMC No. 3-2003 Prescribes the manner of accomplishing Annual January 13, 2003
Information Return of Income Taxes Withheld on
Compensation and Final Withholding Taxes (BIR Form
1604-CF)
Digest | Full Text | Form 1602 attachment
RMC No. 4-2003 Clarifies the items that would constitute gross receipts and January 15, 2003
cost of services for purposes of computing the gross
income on sale of services, which shall be the basis of the
2% Minimum Corporate Income Tax (MCIT)
Digest | Full Text
RMC No. 6-2003 Clarifies certain issues relative to the services rendered by January 22, 2003
individual professional practitioners, general professional
partnerships, entertainers and professional athletes who
are subject to the Value-Added Tax or Percentage Tax
RMC No. 7-2003 Circularizes the list of Tax Credit Certificates and February 13,
Disburserment Vouchers for tax refunds issued for the 2003
RMC No. 8-2003 Notifies the loss of one (1) set of unused BIR Form No. February 17,
1954 - Certificate Authorizing Registration with Serial 2003
Number CAR200100146518
Digest | Full Text
RMC No. 9-2003 Prescribes the establishment of "BIR-On-Wheels" by the February 21,
RDOs, LTAD I and II and LTDOs Makati and Cebu 2003
Digest | Full Text
RMC No. 10- Notifies the loss of one (1) set of unused BIR Form No. March 3, 2003
2003 1954 - Certificate Authorizing Registration with Serial
Digest | Full Text
RMC No. 11- Publishes the full text of Proclamation No. 161 of the March 7, 2003
2003 Office of the President of the Philippines entitled "Declaring
The Period From February 28 To March 6, 2002 And Every
Year Thereafter As National Peace Consciousness Week"
Digest | Full Text
RMC No. 12- Circularizes the list of Tax Credit Certificates and March 12, 2003
Digest | Full Text
RMC No. 13- Clarifies the termination of audit and investigation of tax March 19, 2003
2003 returns in the light of the pronouncement of President
Arroyo
Digest | Full Text
RMC No. 14- Waives the imposition of penalties on professionals and March 26, 2003
2003 brokers who failed to file their Value-Added
Tax/Percentage Tax returns for the months of January and
February
Digest | Full Text
RMC No. 15- Publishes the full text of the "Implementing Rules and April 1, 2003
2003 Regulations of Executive Order No. 40, Series of 2001,"
which consolidates the procurement rules and procedures
for all national government agencies, government-owned
or controlled corporations and government financial
institutions, and requires the use of the government
electronic procurement system
Digest
RMC No. 16- Defines the term "Certificate of Deposit" to clarify its April 1, 2003
2003 taxability
Digest | Full Text
RMC No. 17- Grants taxpayers with accounting period ended December April 16, 2003
2003 31, 2002 an extension of time to file their Income Tax
returns up to April 21, 2003
Digest | Full Text
RMC No. 18- Notifies the loss of unused 1 set of BIR Form No. 2321 - April 21, 2003
2003 Tax Debit Memo with serial number 026551
Digest | Full Text
RMC No. 19- Provides the guidelines for the filing of the first quarter April 25, 2003
2003 Value-Added Tax Return for 2003 by banks, non-bank
financial intermediaries and finance companies
Digest | Full Text
RMC No. 20- Notifies the loss of one (1) original copy of unused BIR April 28, 2003
2003 Form No. 1954 - Certificate Authorizing Registration with
Serial Number CAR200100004436
Digest | Full Text
RMC No. 21- Notifies the loss of one (1) set of unused BIR Form No. April 28, 2003
Digest | Full Text
RMC No. 22- Notifies the loss of one (1) original copy of unused BIR April 28, 2003
Digest | Full Text
RMC No. 23- Clarifies certain issues relative to imposition of VAT on April 30, 2003
2003 services of stock, real estate, commercial, customs and
immigration brokers beginning January 1, 2003
Digest | Full Text
RMC No. 24- Notifies the missing of one (1) original copy of unused BIR April 30, 2003
2003 Form No. 0421 - Tax Verification Notice with Serial
Number TVN200200204486
Digest | Full Text
RMC No. 25- Notifies the loss of four (4) sets of unused BIR Form No. May 7, 2003
2003 0421 - Tax Verification Notice
Digest | Full Text
month of April 2003
Digest | Full Text
RMC No. 27- Notifies the loss of five (5) copies of Tax Credit Certificates May 15, 2003
2003 (TCCs) issued to Technology Electronics Assembly and
Management (TEAM) Pacific Corporation
Digest | Full Text
RMC No. 28- Clarifies certain issues on the imposition of Value-Added May 19, 2003
2003 Tax on banks, non-bank financial intermediaries, finance
companies and other financial intermediaries not
performing quasi-banking functions
Digest | Full Text
RMC No. 29- Prescribes the guidelines for the filing of monthly Value- May 20, 2003
2003 Added Tax return for the month of April, 2003 by banks,
non-bank financial intermediaries, finance companies and
other financial intermediaries not performing quasi-
banking functions
Digest | Full Text
RMC No. 30- Clarifies issues on the imposition of Value-Added Tax on May 21, 2003
2003 sales of services by banks and other financial institutions
to "PEZA-registered/Ecozone export enterprises."
Digest | Full Text
RMC No. 31- Prescribes the uniform guidelines on the taxation of June 4, 2003
2003 imported motor vehicles through the Subic Free Port Zone
and other freeport zones that are sold at public auction.
Digest | Full Text
RMC No. 32- Clarifies the implementation of RMC No. 31-2003 relative June 11, 2003
2003 to the taxability of the sale through public auction or
negotiated sale of motor vehicles imported through the
Subic Freeport Zone and other freeport zones
Digest | Full Text
RMC No. 33- Notifies the loss of one (1) duplicate copy of unused BIR June 12, 2003
Digest | Full Text
RMC No. 34- Contains the list of Tax Credit Certificates and June 16, 2003
month of May 2003
Digest | Full Text
RMC No. 35- Prescribes the guidelines relative to the filing and June 17, 2003 Related to RR 17-2003; RR 3-
2003 remittance of taxes withheld on income payments made to 2004; RMC 44-2007
suppliers of agricultural products for the month of June
Digest | Full Text
RMC No. 36- Directs BIR officials and employees to refrain from acting June 18, 2003
2003 as "Brokers" or Go-Betweens and similar other roles in the
selling/buying/transfers of Tax Credit Certificates
Digest | Full Text
RMC No. 37- Notifies the loss of one (1) set of unused BIR Form No. June 24, 2003
2003 0421 - Tax Verification Notice with Serial Number
TVN200200233771
Digest | Full Text
RMC No. 38- Notifies the loss of one (1) pad of unused BIR Form No. June 24, 2003
2003 0423 - Apprehension Slip with Serial Numbers
APS200100022051 to APS200100022100
Digest | Full Text
RMC No. 39- Clarifies the termination and handling of June 30, 2003
2003 audit/investigation and reinvestigation/reconsideration of
tax liabilities/returns of taxpayers under the jurisdiction of
the Large Taxpayers Service, Enforcement Service and
Legal Service, and those handled by the various task
forces
Digest | Full Text
RMC No. 40- Clarifies the effect of issuance and receipt of Letter Notice July 7, 2003
2003 to the taxpayer's right to amend its tax returns
Digest | Full Text
RMC No. 41- Prescribes the list of Tax Credit Certificates (TCC) or July 11, 2003
2003 Disbursement Voucher for tax refunds issued for the
month of June 2003.
Digest | Full Text
RMC No. 42- Clarifies certain issues raised relative to the processing of July 23, 2003
2003 claims for VAT credit/refund, including those filed by direct
exporters with the DOF's One-Stop Shop Inter-Agency Tax
Credit and Duty Drawback
Digest | Full Text
RMC No. 43- Amends RMC No. 13-2003 regarding the issuance of July 23, 2003 Amends RMC 13-2003.
2003 Letters of Authority/Audit Notices/Tax Verification Notices
covering the audit/verification of taxpayers' tax
returns/liabilities.
Digest | Full Text
RMC No. 44- Prescribes the list of Tax Credit Certificates and August 11, 2003
month of July 2003.
RMC No. 45- Clarifies the policy on the use of head office August 12, 2003
2003 receipts/invoices by branches.
Digest | Full Text
RMC No. 46- Circularizes the full text of the Department of Finance's August 12, 2003
2003 Order No. 20-03 which provides measures to safeguard
the integrity of the Tax Credit System being administered
by the One-Stop Shop Inter-Agency Tax Credit and Duty
Drawback Center
Digest | Full Text
RMC No. 47- Circularizes the Department of Finance's Order No. 19-03 August 13, 2003
2003 which directs the One-Stop Shop Inter-Agency Tax Credit
and Duty Drawback Center to conduct a special
revalidation of all outstanding Tax Credit Certificates
issued prior October 1, 2003.
Digest | Full Text
Number CAR200300031041.
Digest | Full Text
RMC No. 49- Prescribes amendments to RMC No. 42-2003 relative to August 27, 2003 Amends RMC 42-2003.
2003 the processing of claims for VAT credit/refund.
Digest | Full Text
RMC No. 50- Clarifies the venue for payment of Capital Gains August 28, 2003
2003 Tax/Creditable Expanded Withholding Tax and
corresponding Documentary Stamp Tax relative to the sale
of real properties by insurance companies.
Digest | Full Text
2003 2524 - Revenue Official Receipt with Serial Number
ROR200201451285.
Digest | Full Text
RMC No. 52- Extends the deadline for the termination and reporting of August 29, 2003
2003 all cases being handled by the divisions under the
Enforcement Service until September 30, 2003.
Digest | Full Text
RMC No. 53- Notifies the loss of two Tax Credit Certificates issued to September 10,
2003 Eastern Dragon International Textile Corporation with 2003
Serial Nos. 009503 to 009504
Digest | Full Text
Digest | Full Text
RMC No. 55- Notifies the loss of one (1) pad of unused BIR Form No. September 15,
2003 2320- Tax Credit Certificate with Serial Nos. 024401 to 2003
024450.
Digest | Full Text
RMC No. 56- Notifies the loss of 26 sets of unused BIR Form No. 2524- September 29,
2003 Revenue Official Receipts with Serial Nos. 2003
ROR200201017475-ROR200201017500.
Digest | Full Text
RMC No. 57- Publishes the full text of Memorandum Circular No. 46 September 29,
2003 from the Office of the President regarding "Complete Staff 2003
Work for Request for Presidential Issuances.
Digest | Full Text
RMC No. 58- Prescribes the formats to be used in the preparation of October 2, 2003
2003 Sworn Statement and Official Register of Books by
manufacturers/assemblers, importers and dealers of
automobiles.
Digest | Full Text | Annex A | Annex B-1 | Annex
B-2 | Annex B-3
RMC No. 59- Notifies the loss of one (1) original copy of unused BIR October 3, 2003
2003 Form No. 1758 - Authority to Cancel Assessment with
Serial No. ACA97000014203.
Digest | Full Text
RMC No. 60- Clarifies issues raised relative to the implementation of RR October 9, 2003
2003 No. 25-2003 which governs the imposition of Excise Tax
on Automobiles
Digest | Full Text
RMC No. 61- Prescribes additional information to be indicated in the October 8, 2003
2003 VAT invoice/receipt.
Digest | Full Text
RMC No. 62- Provides guidelines for Documentary Stamp Tax evaluation October 8, 2003
2003 on cash-settled securities swap transactions.
Digest | Full Text
RMC No. 63- Subjects local water districts to Franchise Tax and October 13, 2003
2003 Corporate Income Tax.
Digest | Full Text
RMC No. 64- Prescribes the list of Tax Credit Certificates or October 13, 2003
2003 Disbursement Vouchers for tax refunds for the month of
September 2003.
RMC No. 65- Notifies the loss of 1 duplicate copy of unused BIR Form October 14, 2003
2003 No. 2524 - Revenue Official Receipt with Serial No.
ROR200301004598.
Digest | Full Text
RMC No. 66- Clarifies the taxability of the Philippine Airlines for Income October 16, 2003
2003 Tax purposes as well as other similarly situated franchise
grantees.
Digest | Full Text
RMC No. 67- Notifies the loss of 2 pads and 49 sets of unused and October 16, 2003
2003 cancelled BIR Form No. 2524 - Revenue Official Receipts.
Digest | Full Text
RMC No. 68- Notifies the loss of 1 triplicate copy of unused BIR Form October 17, 2003
2003 No. 1954-Certificate Authorizing Registration with Serial
No. CAR200300104976.
Digest | Full Text
RMC No. 69- Clarifies the tax base for purposes of the percentage October 22, 2003
2003 (gross receipts) tax.
Digest | Full Text
RMC No. 70- Notifies the loss of 1 quadruplicate copy of unused BIR October 23, 2003
2003 Form No. 1954-Certificate Authorizing Registration with
Digest | Full Text
RMC No. 71- Clarifies issues affecting the revised procedures in the October 23, 2003
2003 processing and approval of applications for permit to adopt
Computerized Accounting System or Components thereof
Digest | Full Text
RMC No. 72- Specifies the tax implications of Electric Cooperatives October 24, 2003
2003 registered with the National Electrification Administration
and Cooperative Development Authority
Digest | Full Text
RMC No. 73- Notifies the loss of 1 set of unused BIR Form No. 1954- November 3,
CAR200100234052
Digest | Full Text
RMC No. 74- Notifies the loss of 1 set of unused BIR Form No. 1954- November 3,
CAR200300046587
Digest | Full Text
RMC No. 75- Circularizes the list of Tax Credit Certificate and November 11,
2003 Disbursement Vouchers for tax refunds for the month of 2003
October 2003
RMC No. 76- Clarifies the tax exemptions of non-stock, non-profit November 17,
2003 corporations and non-stock, non-profit educational 2003
institutions
Digest | Full Text
RMC No. 77- Classifies payments for software programs for income tax November 19,
2003 purposes 2003
Digest | Full Text
Digest | Full Text
RMC No. 80- Clarifies the areas of jurisdiction of each functional group December 29,
2003 in the reassignment and relief orders of regional personnel 2003
Digest | Full Text
Digest
RMC No. 2-2002 Notifies the loss of twenty nine (29) sets of unused BIR January 10, 2002
Form No. 2524 (Revenue Official Receipt) with Serial Nos.
ROR199900666872-ROR199900666900
Digest
RMC No. 3-2002 Circularizes Memorandum Circular No. 5-2001 of the January 15, 2002
Government Service Insurance System which amends
Section 11.8.2, Rule Xl of the implementing rules and
regulations of R.A. 8291, otherwise known as the GSIS Act
of 1997
Digest
Digest
Digest
RMC No. 6-2002 Prescribes the establishment of Tax Filing Centers at the February 18,
Revenue District Offices, Large Taxpayers Assistance 2002
Division I and II and Large Taxpayers District Office-
Makati to receive "No Payment" returns (exempt/break-
even/refundable and "For Second Installment")
Digest
RMC No. 7-2002 Notifies the loss of one (1) pad of unused BIR Form No. February 22,
2320 - Tax Credit Certificate with Serial Nos. 024701 to 2002
024750
Digest
RMC No. 8-2002 Notifies the loss of three (3) sets of used BIR Form No. February 26,
0421 - Tax Verification Notice with Serial Nos. 2002
TVN200000156132 to TVN200000156134
Digest
RMC No. 9-2002 Notifies the loss of unused BIR Form No. 2524 - Revenue February 26,
Official Receipt with Serial Nos. ROR200000415495 (1 set) 2002
and ROR200000415496 (2 sheets)
Digest
RMC No. 10- Prescribes the guidelines in the implementation of March 27, 2002
2002 Administrative Order No. 32 providing for adjusted official
working hours for the months of April and May 2002
Digest
Digest
RMC No. 12- Publishes the formats to be used by the withholding April 4, 2002
2002 agents in the submission/filing in diskette form of
alphabetical list of employees and list of payees which
form part of the Annual Information Return (BIR Form No.
1604-CF/1604-E)
Digest
RMC No. 13- Clarifies the venues for the filing of Income Tax returns of April 11, 2002
2002 employees of establishments classified as regular large
taxpayers, excise taxpayers and those under the
jurisdiction of the Large Taxpayers District Offices in
Makati and Cebu
Digest
RMC No. 14- Prescribes the procedures for the manner of filing of tax April 15, 2002
2002 returns for income derived by Foreign Currency Deposit
Units from foreign currency and other transactions and the
manner of reporting their income for income tax purposes
Digest
RMC No. 15- Circularizes BIR Ruling No. 12-02 which contains the April 26, 2002
2002 interpretation of the term “engaged in preferred areas of
activities” used under tax treaty article on royalties
Digest
month of March 2002
Digest
RMC No. 17- Circularizes BIR Ruling No. 043-2000 relative to the May 28, 2002
2002 taxability of cologne products as toilet waters
Digest
RMC No. 18- Circularizes the interpretation by the Supreme Court of the May 31, 2002
2002 Philippines of the pertinent provisions of Section 140 of
the Tax Code of 1997 relative to exemption from specific
tax of the sale of stemmed leaf tobacco
Digest
RMC No. 19- Circularizes the entry into force and applicability on June 13, 2002
2002 income of the Convention between the Republic of the
Philippines and the Swiss Confederation for the avoidance
of double taxation with respect to taxes on income, and
the Agreement between the Republic of the Philippines and
the People’s Republic of China for the avoidance of double
taxation and the prevention of fiscal evasion with respect
to taxes on income
Digest
RMC No. 20- Circularizes the agreement between the BIR and the June 21, 2002
2002 Bankers Association of the Philippines that the Electronic
Fund Transfer Instruction System (EFTIS) currently used
by Commercial and Universal banks in paying their own
tax liabilities shall be considered as e-payment
Digest
RMC No. 21- Circularizes the List of Tax Credit Certificates and July 5, 2002
month of April 2002
Digest
RMC No. 22- Circularizes the List of Tax Credit Certificates and July 17, 2002
month of May 2002
Digest
RMC No. 23- Notifies the loss of two (2) sets of unused BIR Form No. July 18, 2002
2002 1954-Certificate Authorizing Registration (transactions
involving real and personal properties) with Serial
Numbers CAR 200100002937 and CAR 200100002944
Digest
RMC No. 24- Prescribes the required procedures and electronic format July 22, 2002
2002 in the submission of Quarterly List of Sales/Purchases
Digest
2002 0421-Tax Verification Notice with Serial Number
TVN200100024600
Digest
month of June 2002
Digest
RMC No. 27- Clarifies the policies on the authorized signatory for Tax August 7, 2002
2002 Verification Notices (TVNs) covering the audit/verification
of tax returns for regional cases
Digest
month of July 2002
Digest
2002 2524 - Revenue Official Receipt with Serial Number
ROR200101318052
Digest
RMC No. 30- Prescribes the procedures in the manner of filing of Value- August 20, 2002
2002 Added Tax and Percentage Tax returns and payment of
taxes due thereon of taxpayers under RDO No. 24 – City
of Valenzuela
Digest
2002 0421-Tax Verification Notice with Serial Number
TVN200100025240
Digest
RMC No. 32- Specifies the immediate audit/verification and processing August 29, 2002
2002 of 2001 and 2002 tax returns listed in the Circular
Digest
RMC No. 33- Notifies the loss of one (1) original copy of Tax Credit August 30, 2002
2002 Certificate issued to MAR Fishing Company, Inc. with
Serial Number 000738
Digest
RMC No. 34- Publishes the full text of Presidential Anti-graft September 3,
2002 Commission Memorandum regarding the duty to respond 2002
to all communications within 15 working days pursuant to
RA No. 6713
Digest
RMC No. 35- Publishes the full text of GSIS Branch Memorandum September 3,
2002 Circular No. 02-2002 entitled “Abolition of Average 2002
Monthly Compensation Limit and the Revised Schedule of
Contributions Under RA 8291 Effective January 1, 2003”
Digest
RMC No. 36- Publishes the full text of GSIS Branch Memorandum September 3,
2002 Circular No. 03-2002 entitled "Increase in the Maximum 2002
Limit of Employees' Compensation Contributions Effective
January 1, 2003"
Digest
Digest
2002 19.14 – Apprehension Receipt with Serial Number 076201- 2002
076250
Digest
2002 19.14 – Apprehension Receipt with Serial Number 073951- 2002
074000
Digest
2002 2524 – Revenue Official Receipt with Serial Number 2002
ROR200100219064
Digest
RMC No. 40A- Circularizes Department Order No. 7-02 which provides September 11,
2002 the implementing rules for the first paragraph of Section 4 2002
of the Tax Code of 1997 – “Power of the Commissioner to
interpret tax laws and to decide tax cases”
Digest
RMC No. 41- Notifies the loss of original copies of Tax Credit Certificates September 26,
2002 (TCCs) issued to various grantees 2002
Digest
Digest
RMC No. 43- Announces that starting October 23, 2002, the BIR’s October 24, 2002
2002 Accountable Forms Division will issue a Documentary
Stamp with P 15 denomination
Digest
RMC No. 44- Clarifies taxpayers’ use of accounting methods for internal October 30, 2002
2002 revenue tax purposes
Digest
RMC No. 45- Amends the procedural requirements for the tax October 30, 2002
2002 exemption of sale of principal residence
Digest
RMC No. 46- Clarifies the implication of Article 12(2)(b) on Royalties of November 4,
2002 the RP-China Tax Treaty 2002
Digest
RMC No. 47- Publishes the full text of Memorandum Circular No. 26 of November 13,
2002 the Office of the President of the Philippines entitled 2002
“Guidelines On Foreign Trips Involving Delegations Or
Groups Of Two Or More Persons”
Digest
RMC No. 48- Circularizes the list of imported articles that no longer November 13,
2002 require the issuance of Authority to Release Imported 2002
Goods (ATRIG) from the BIR prior to release from the
custody of the Bureau of Customs
Digest
Digest
RMC No. 50- Prohibits the filing of multiple claims for credit of input tax November 15,
2002 attributable to zero-rated sales 2002
Digest
RMC No. 51- Clarifies the imposition of the Gross Receipts Tax on items November 15,
2002 of gross income subject to final withholding tax as well as 2002
the tax base thereof.
Digest
RMC No. 52- Notifies the loss of three (3) sets of unused BIR Form No. November 27,
2002 AF51 (Accountable Form No. AF51) with Serial Numbers 2002
8656084P-8656086P
Digest
RMC No. 53- Notifies the loss of one (1) set of unused BIR Form No. November 28,
2002 1954 (Certificate Authorizing Registration) with Serial 2002
Number CAR200100078662.
Digest
RMC No. 54- Amends RMC No. 25-2002 relative to the loss of one (1) December 11,
2002 set of unused BIR Form No. 0421 (Tax Verification Notice) 2002
with Serial Number TVN200200024600 instead of
TVN200100024600.
Digest
Digest
RMC No. 56- Circularizes pertinent portions of C.T.A. Case No. 6166 December 18,
2002 relative to the taxability of Health Maintenance 2002
Organizations for VAT purposes.
Digest
RB No. 1-2003 Prescribes the procedures and guidelines for the proper July 14, 2003
handling of requests for rulings which are determined as
"No Ruling Areas."
Digest | Full Text
RB No. 2-2003 Amends Section 6 of Revenue Bulletin No. 1-2003 September 15,
Digest | Full Text 2003

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Revenue Regulations (RRs)

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