No. of Issuance

Subject Matter

Date of Issue

RMC No. 1-2015

Circularizes the revised BIR Form No. 0217 (Application for Contractor's Final Payment Release Certificate) November 2014 ENCS
Digest | Full Text | Annex A

 January 7, 2015

RMC No. 2-2015

Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS
Digest | Full Text

January 9, 2015

RMC No. 3-2015

Prescribes the BIR Priority Programs for CY 2015
Digest | Full Text | Annex A

January 13, 2015

RMC No. 4-2015

Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled "Rules on Accreditation with the Bureau of Customs for PEZA Locators"
Digest | Full Text

January 13, 2015

RMC No. 5-2015

Publishes the full text of Presidential Administrative Order No. 45 entitled "Revoking Letter of Instruction No. 1479, Series of 1985"
Digest | Full Text

January 22, 2015

RMC No. 6-2015

Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations"
Digest | Full Text

January 22, 2015

RMC No. 7-2015

Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012
Digest | Full Text

March 6, 2015

RMC No. 8-2015

Notifies the loss of an original copy from 1 unused set of BIR Form No. 2313-P-Electronic Certificate Authorizing Registration for transaction involving transfer of real properties
Digest | Full Text

March 6, 2015

RMC No. 9-2015

Circularizes the enhanced BIR registration forms for the implementation of Taxpayer Registration System under Electronic Tax Information System (eTIS-1)
Digest | Full Text | Form 1901 | Form 1902 | Form 1903 | Form 1904 | Form 1905 | Form 2305

March 11, 2015

RMC No. 10-2015

Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large Taxpayers
Digest | Full Text

March 24, 2015

RMC No. 11-2015

Clarifies RR No. 6-2014 on tax practitioners/agents mandated to use the eBIRForms
Digest | Full Text

March 30, 2015

RMC No. 12-2015

Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms
Digest | Full Text

March 30, 2015

RMC No. 13-2015

Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702"
Digest | Full Text

March 31, 2015

RMC No. 14-2015

Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR
DigestFull Text

April 6, 2015

RMC No. 15-2015

Defers the implementation of eFiling of identified Withholding Tax forms
Digest | Full Text

April 8, 2015

RMC No. 16-2015

Prescribes the alternative modes of obtaining Offline eBIRForms Package and other concerns
Digest | Full Text

April 8, 2015

RMC No. 17-2015

Provides updates on the alternative modes of obtaining Offline eBIRForms Package
Digest | Full Text

April 10, 2015

RMC No. 18-2015

Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns
Digest | Full Text

April 10, 2015

RMC No. 19-2015

Provides clarifications/resolutions on issues and concerns relative to the implementation of the electronic platform in filing tax returns under eFPS or eBIRForms for filing of Income Tax Returns for Calendar Year 2014 due on or before April 15, 2015
Digest | Full Text

April 13, 2015

RMC No. 20-2015

Provides alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with payment using the electronic platforms of BIR
DigestFull Text

April 15, 2015

RMC No. 21-2015

Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR
Digest | Full Text

April 20, 2015

RMC No. 22-2015

Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR
Digest | Full Text

April 28, 2015

RMC No. 23-2015

Further clarifies problems, issues and concerns relative to the issuance of Withdrawal Certificates under RMC No. 50-2014
Digest | Full Text

May 5, 2015

RMC No. 24-2015

Clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the submission of scanned copies of BIR Form Nos. 2307 and 2316
Digest | Full Text

May 6, 2015

RMC No. 25-2015

Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and refined sugar
Digest | Full Text

May 6, 2015

RMC No. 26-2015

Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms
Digest | Full Text

May 6, 2015

RMC No. 27-2015

Notifies the loss of several accountable forms
Digest | Full Text

May 18, 2015

RMC No. 28-2015

Publishes the full text of the Joint Memorandum Circular between the BIR and Land Registration Authority
Digest | Full Text

May 19, 2015

RMC No. 29-2015

Publishes the full text of the Memorandum of Agreement among the Department of Finance, Department of Justice, BIR and the Land Registration Authority
Digest | Full Text

May 19, 2015

RMC No. 30-2015

Implements strict non-issuance of Provisional Permit To Use cash register machines/point-of-sale machines/receipting softwares to prospective/new users
Digest | Full Text

June 8, 2015

RMC No. 31-2015

Announces the availability of eBIRForms Package Version 5.0
Digest | Full Text

June 8, 2015

RMC No. 32-2015

Publishes the full text of the Memorandum of Understanding among the DOF, DTI, DILG, QC-LGU, BIR, SEC, SSS, PhilHealth, Pag-IBIG Fund and NCC
Digest | Full Text

June 8, 2015

RMC No. 33-2015

Publishes the Quality Management System Roadmap for the ISO 9001:2008 Certification of Revenue District Offices
Digest | Full Text | Annex A

June 19, 2015

RMC No. 34-2015

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

June 25, 2015

RMC No. 35-2015

Notifies the loss of 20 sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text

June 25, 2015

RMC No. 36-2015

Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines
Digest | Full Text | Annex A | Annex B | Annex C
June 29, 2015

RMC No. 37-2015

Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
July 8, 2015

RMC No. 38-2015

Publishes the full text of Circular Letter No. 2015-7 issued by the Secretary of the Department of Budget and Management, entitled "Updated Guidelines for Issuance of Multi-Year Obligational Authority"
Digest | Full Text | Annex A-C
July 13, 2015

RMC No. 39-2015

Circularizes the updated BIR Citizen's Charter as consolidated
Digest | Full Text | Annex A
July 13,2015

RMC No. 40-2015

Clarifies the nature and extent of the agricultural cooperative being the producer of sugar for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)(c) of RR No. 8-2015
Digest | Full Text
July 15, 2015

RMC No. 41-2015

Clarifies the documentary requirements for the registration of labor organization, association or group of union or workers pursuant to Section III (C) of "Annex A" of RR No. 7-2012
Digest | Full Text
July 27, 2015

RMC No. 42-2015

Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
July 30, 2015

RMC No. 43-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from closed banks in payment of internal revenue taxes
Digest | Full Text | Annex A-1 | Annex A-2
August 4, 2015

RMC No. 44-2015

Announces the inclusion of Bank of Tokyo-Mitsubishi UFJ, Ltd. in the list of Authorized Agent Banks
Digest | Full Text
August 12, 2015

RMC No. 45-2015

Clarifies the withholding of VAT on government money payments for OECF-funded projects under Exchange of Notes between the Republic of the Philippines and the Government of Japan
Digest | Full Text
August 24, 2015

RMC No. 46-2015

Notifies the loss of several accountable forms
Digest | Full Text
August 26, 2015

RMC No. 47-2015

Publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB VIII-18
Digest | Full Text

September 1, 2015

RMC No. 48-2015

Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-13
Digest | Full Text
September 1, 2015

RMC No. 49-2015

Publishes the Daily Minimum Wage Rates in Region IV-B pursuant ro Wage Order No. IV-B No. 7
Digest | Full Text
September 1, 2015

RMC No. 50-2015

Publishes the Daily Minimum Wage Rates in Western Visayas pursuant to Wage Order No. RB VI-22
Digest | Full Text
September 1, 2015

RMC No. 51-2015

Publishes the Daily Minimum Wage Rates of Private Sector Workers in the Cordillera Administrative Region pursuant to Wage Order No. RB-CAR-17
Digest | Full Text
September 1, 2015

RMC No. 52-2015

Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-19
Digest | Full Text
September 1, 2015

RMC No. 53-2015

Enjoins all government agencies to participate in the celebration of the 13th anniversary of the Development Policy Research Month
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
September 1, 2015

RMC No. 54-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from Farmers Rural Bank, Inc.
Digest | Full Text
September 1, 2015

RMC No. 55-2015

Encourages BIR offices to participate in the celebration of the 26th National Statistics Month and the 2nd World Statistics Day
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
September 2, 2015

RMC No. 56-2015

Clarifies the provisions on the submission of Monthly Electronic Sales (eSales) Report via the eSales Reporting System
Digest | Full Text
September 3, 2015

RMC No. 57-2015

Provides additional guidelines on the submission of inventory list and other reporting requirements
Digest | Full Text | Annexes A-C | Annex D
September 16, 2015

RMC No. 58-2015

Announces the availability of Electronic BIR Forms (eBIRForms) Package Version 5.1
Digest | Full Text
September 17, 2015

RMC No. 59-2015

Announces the availability of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employees' Information) and 2305 Batch File Validation Module
Digest | Full Text | Annexes A-F
September 17, 2015

RMC No. 60-2015

Notifies the loss of quadruplicate copy of BIR Form No. 2313 - Certificate Authorizing Registration
Digest | Full Text
September 22, 2015

RMC No. 61-2015

Extends the deadline for submission of Inventory List and other supporting requirements under RMC No. 57-2015
DigestFull Text

 September 30, 2015

RMC No. 62-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from Xavier-Punla Rural Bank, Inc.
Digest | Full Text

October 1, 2015
RMC No. 63-2015

Informs taxpayers regarding the updated version of the eBIRForms Terms of Service Agreement
Digest | Full Text | Annex A

October 1, 2015
RMC No. 64-2015

Reiterates  the information that must be shown on receipts/invoices/other commercial invoices generated from Cash Register Machines/Point-of-Sale machines/software
Digest | Full Text

 October 2, 2015
RMC No. 65-2015

Circularizes the full text of the "Protocol Amending the Agreement between the Government of the Republic of the Philippines and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income"
Digest | Full Text

October 7, 2015
RMC No. 66-2015

Publishes the Daily Minimum Wage Rates in Region 10 pursuant to Wage Order No. RX-18
Digest | Full Text

October 15, 2015
RMC No. 67-2015

Allows taxpayers who are mandated to file their tax returns thru eFPS and eBIRForms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually
Digest | Full Text

October 22, 2015
RMC No. 68-2015

Mandates the accreditation of all Cash Register Machines, Point-of-Sale machines and other sales machines/receipting software at the BIR National Office
Digest | Full Text | Annex A

October 27, 2015
RMC No. 69-2015

Authorizes the use of Barangay Pitogo as official name of the seat of the Municipality of President Carlos P. Garcia, Province of Bohol
Digest | Full Text

October 27, 2015
RMC No. 70-2015

Reiterates the tax treatment of certain persons engaged in the business of land transportation
Digest | Full Text

October 29, 2015
RMC No. 71-2015

Allows taxpayers who are mandated to file their tax returns thru Electronic Filing and Payment System and Electronic BIR Forms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually
Digest | Full Text

October 30, 2015
RMC No. 72-2015

Announces the entry into force, effectivity and applicability of the Philippines-Qatar Double Taxation Agreement
Digest | Full Text

November 2, 2015
RMC No. 73-2015

Advises all Revenue Collection Officers not to accept checks/drawn checks from Rural Bank of Calasiao, Inc.
Digest | Full Text | Annex A

December 7, 2015
RMC No. 74-2015

Circularizes the price of sugar at millsite for week-ending November 22, 2015, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A

December 7, 2015
RMC No. 75-2015

Suspends all audit and other field operations of the BIR effective December 16, 2015
Digest | Full Text

December 15, 2015
RMC No. 76-2015

Circularizes the price of sugar at millsite for week-ending December 6, 2015, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A

December 17, 2015

RMC No. 77-2015

Clarifies the procedures in the processing of Estate Tax returns for agricultural properties covered by the Comprehensive Agrarian Reform Program
Digest | Full Text | Annex A | Annex A-6 | Annex A-6.1 | Annex B | Annex C

December 17, 2015

RMC No. 78-2015

Circularizes the price of sugar at millsite for week-ending December 13, 2015, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A

December 28, 2015

RMC No. 79-2015

Informs all internal revenue officials and employees of the new BIR Mission and Vision Statements, and Core Values
Digest | Full Text

December 29, 2015