No. of Issuance

Subject Matter

Date of Issue

RMC No. 1-2016

Notifies the loss of several accountable forms
Digest | Full Text

January 11, 2016

RMC No. 2-2016

Circularizes the price of sugar at millsite for week-ending December 20, 2015, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A

January 14, 2016

RMC No. 3-2016

Circularizes the price of sugar at millsite for week-ending December 27, 2015, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A
January 14, 2016

RMC No. 4-2016

Advises all Revenue Collection Officers not to accept checks, as well as taxpayer's checks drawn from Rural Bank of Villaviciosa (Abra), Inc.
Digest | Full Text
January 22, 2016

RMC No. 5-2016

Advises all Revenue Collection Officers not to accept checks, as well as taxpayer's checks drawn from Pe├▒afrancia Rural Bank of Calabanga (Cam. Sur), Inc.
Digest | Full Text
January 22, 2016

RMC No. 6-2016

Advises all Revenue Collection Officers not to accept checks, as well as taxpayer's checks drawn from Rural Bank of Caba (La Union), Inc.
Digest | Full Text
January 25, 2016

RMC No. 7-2016

Circularizes the price of sugar at millsite for week-ending January 3, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A
January 26, 2016

RMC No. 8-2016

Circularizes the price of sugar at millsite for week-ending January 10, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A
January 26, 2016

RMC No. 9-2016

Clarifies the taxability of Non-Stock Savings and Loan Associations for purposes of Income Tax, Gross Receipts Tax and Documentary Stamp Tax
Digest | Full Text
January 28, 2016

RMC No. 10-2016

Publishes the daily minimum wage rates in Region III pursuant to Wage Order No. RBIII-19.
Digest | Full Text
February 1, 2016

RMC No. 11-2016

Circularizes the price of sugar at millsite for week-ending January 17, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A
February 1, 2016

RMC No. 12-2016

Notifies the loss of 2 unused quadruplicate copies and 1 unused triplicate copy of BIR Form No. 0422 - Mission Order
Digest | Full Text
February 11, 2016
RMC No. 13-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Buguias (Benguet), Inc. (A Closed Bank)
Digest | Full Text | Annex A
February 15, 2016
RMC No. 14-2016 Prescribes the BIR Priority Programs for CY 2016
Digest | Full Text | Annex A
February 15, 2016
RMC No. 15-2016 Announces the entry into force, effectivity and applicability of the renegotiated Philippines-Germany Tax Treaty
Digest | Full Text | Annex A
February 16, 2016
RMC No. 16-2016 Notifies the loss of 2 sets of a used but unissued BIR Form No. 0421 - Tax Verification Notice
Digest | Full Text
February 16, 2016
RMC No. 17-2016 Circularizes the price of sugar at millsite for week-ending January 24, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A
February 16, 2016
RMC No. 18-2016 Circularizes the price of sugar at millsite for week-ending January 31, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A
February 17, 2016
RMC No. 19-2016 Clarifies the tax treatment of the Monthly Provisional Allowance and Officer's Allowance given to military personnel/officers under the recently signed Executive Order, entitled "Modifying the Salary Schedule for Civilian Government Personnel and Authorizing the Grant of Additional Benefits for Both Civilian and Military and Uniformed Personnel"
Digest | Full Text
February 19, 2016
RMC No. 20-2016 Circularizes the price of sugar at millsite for week-ending February 7, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex A
February 22, 2016
RMC No. 21-2016 Circularizes the Professional Regulatory Board of Accountancy Resolution No. 03, Series of 2016 entitled "Requiring the Submission of Certificate by the Responsible Certified Public Accountants on the Compilation Services for the Preparation of Financial Statements and Notes Thereto"
Digest | Full Text | Annex A
February 22, 2016
RMC No. 22-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Lapu-Lapu Rural Bank, Inc. 
Digest | Full Text | Annex 
February 23, 2016
RMC No. 23-2016 Publishes the full text of Implementing Rules and Regulations of Republic Act No. 10643 entitled "An Act to Effectively Instill Health Consciousness Through Graphic Health Warnings on Tobacco Products"
Digest | Full Text | Annex A | Annex B 
February 23, 2016
RMC No. 24-2016 Reiterates the Department of Finance Order No. 149-95 for non-stock non-profit educational institutions
Digest | Full Text
February 24, 2016
RMC No. 25-2016 Circularizes the prescribed processing fees on applications for certification on tax payments
Digest | Full Text
February 29, 2016
RMC No. 26-2016 Informs revenue officials, employees and others concerned on the acceptance of tax returns/payments of internal revenue taxes by Authorized Agent Banks on two Saturdays prior to April 15, 2016
Digest | Full Text
March 3, 2016
RMC No. 27-2016 Circularizes the price of sugar at millsite for week-ending February 14, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
March 8, 2016
RMC No. 28-2016 Circularizes the price of sugar at millsite for week-ending February 21, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
March 9, 2016
RMC No. 29-2016 Circularizes the price of sugar at millsite for week-ending February 28, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
March 14, 2016
RMC No. 30-2016 Reminds candidates of the May 9, 2016 National and Local Elections of their tax obligations 
Digest | Full Text
March 14, 2016
RMC No. 31-2016 Announces the entry into force, effectivity and applicability of the Philippines-Turkey Double Taxation Agreement
Digest | Full Text
March 16, 2016
RMC No. 32-2016 Announces the entry into force, effectivity and applicability of the Protocol amending the Philippines-New Zealand Tax Treaty
Digest | Full Text
March 17, 2016
RMC No. 33-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Basay (Negros Oriental), Inc.
Digest | Full Text | Annex A | Annex B
March 21, 2016
RMC No. 34-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Panay, Inc.
Digest | Full Text | Annex A | Annex B
March 21, 2016
RMC No. 35-2016 Announces the availability of eBIRForms Package Version 6.0 and other concerns
Digest | Full Text
March 21, 2016
RMC No. 36-2016 Clarifies the effectivity of the submission of certificate by the responsible Certified Public Accountants on the compilation services for the preparation of financial statements and notes thereto
Digest | Full Text
March 21, 2016
RMC No. 37-2016 Updates the list of documentary requirements for the registration of each type of application under Annex A of RR No. 7-2012, as amended by RMC No. 70-2013
Digest | Full Text
March 22, 2016
RMC No. 38-2016 Circularizes the price of sugar at millsite for week-ending March 6, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
March 23, 2016
RMC No. 39-2016 Notifies the loss of quadruplicate copy of BIR Form No. 0422 - Mission Order
Digest | Full Text
March 30, 2016
RMC No. 40-2016 Circularizes the price of sugar at millsite for week-ending March 13, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
April 1, 2016
RMC No. 41-2016 Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013, 9-2014 and 13-2015, entitled "Revised Forms No. 1700, 1701 and 1702"
Digest | Full Text
April 4, 2016
RMC No. 42-2016 Circularizes the price of sugar at millsite for week-ending March 20, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
April 4, 2016
RMC No. 43-2016 Reiterates the business registration processes and policies in line with Ease of Doing Business
Digest | Full Text
April 7, 2016
RMC No. 44-2016 Circularizes the price of sugar at millsite for week-ending March 27, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
April 12, 2016
RMC No. 45-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Bayawan (Negros Oriental), Inc.
Digest | Full Text
April 12, 2016
RMC No. 46-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Malinao (Aklan), Inc.
Digest | Full Text
April 12, 2016
RMC No. 47-2016 Amends Revenue Memorandum Circular No. 42-2016 by attaching the revised price of sugar at millsite for week-ending March 20, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
April 15, 2016
RMC No. 48-2016 Circularizes the price of sugar at millsite for week-ending April 3, 2016, as provided by the Sugar Regulatory Administration
Digest | Full Text | Annex
April 18, 2016
RMC No. 49-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Koronadal Rural Bank (South Cotabato), Inc.
Digest | Full Text
April 18, 2016
RMC No. 50-2016 Reminds all BIR officials and employees relative to the unauthorized divulgence of information and its corresponding penalties
Digest | Full Text
April 22, 2016
RMC No. 51-2016 Informs the public on the availability of mobile application to authenticate internal revenue stamps on cigarettes
Digest | Full Text
April 28, 2016
RMC No. 52-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from ABN AMRO Bank, N.V. - Offshore Banking Unit
Digest | Full Text | Annex 
May 2, 2016
RMC No. 53-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Cathay United Bank Co. Ltd. - Manila Representative Office
Digest | Full Text
May 3, 2016
RMC No. 54-2016 Circularizes the guidelines governing the issuance of Certificate of Compliance, in lieu of Certificate of Good Standing, pursuant to Cooperative Development Authority Memorandum Circular No. 2015-08
Digest | Full Text | Annex
May 17, 2016
RMC No. 55-2016 Clarifies the five year validity period of Certificate of Accreditation issued to developers/dealers/supplier-vendors/pseudo-suppliers of Cash Register Machines/POS machines and other sales machines/receipting software
Digest | Full Text
May 17, 2016
RMC No. 56-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Surigao City Evergreen Rural Bank, Inc.
Digest | Full Text
May 20, 2016
RMC No. 57-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Amadeo (Cavite), Inc.
Digest | Full Text
May 25, 2016
RMC No. 58-2016 Consolidates the Price of Sugar at Millsite for the month of April 2016
Digest | Full Text | Annex
May 30, 2016
RMC No. 59-2016 Publishes the Daily Minimum Wage Rates in ARMM pursuant to Wage Order No. ARMM-16
Digest | Full Text
June 3, 2016
RMC No. 60-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Sumitomo Mitsui Banking Corporation-Manila Representative Office
Digest | Full Text
June 8, 2016
RMC No. 61-2016 Prescribes the policies and guidelines for accounting and recording transactions involving "netting" or "offsetting"
Digest | Full Text
June 14, 2016
RMC No. 62-2016 Clarifies the proper tax treatment of passed-on Gross Receipts Tax
Digest | Full Text
June 14, 2016
RMC No. 63-2016

Consolidates the Price of Sugar at Millsite for the month of May 2016
Digest | Full Text | Annex

June 20, 2016
RMC No. 64-2016 Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the NIRC of 1997, as amended
Digest | Full Text | Annex A | Annex A-1 | Annex B
June 20, 2016
RMC No. 65-2016

Clarifies the proper due dates for filing of returns and payment of taxes for the purpose of imposition of penalties for late filing and/or late payment. 
Digest| Full Text 

June 23, 2016 
RMC No. 66-2016 Clarifies that Sumitomo Mitsui Banking Corporation-Manila Representative Office is the bank referred to under RMC No. 60-2016 and not Sumitomo Mitsui Banking Corporation-Manila Branch
Digest | Full Text
June 27, 2016
RMC No. 67-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Comsavings Bank
Digest | Full Text
June 27, 2016
RMC No. 68-2016 Informs all taxpayers and others concerned of the new and upgraded internal revenue stamp design for cigarette products
Digest | Full Text
June 30, 2016
RMC No. 69-2016 Suspends until further notice the effectivity of all revenue issuances promulgated within the period covering June 1-30, 2016
Digest | Full Text
July 1, 2016
RMC No. 70-2016 Suspends all audit of the BIR effective July 1, 2016 and requires the submission of inventory of pending Letters of Authority/Letter Notices as of June 30, 2016
Digest | Full Text | Annex
July 1, 2016
RMC No. 71-2016 Recalls and revokes all Revenue Travel Assignment Orders issued within the period June 1 to June 30, 2016
Digest | Full Text
June 5, 2016
RMC No. 72-2016 Clarifies RMC No. 71-2016 concerning transfers involving Presidential appointees
Digest | Full Text
July 8, 2016
RMC No. 73-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from New Rural Bank of Binalbagan (Negros Occidental), Inc.
Digest | Full Text
July 8, 2016
RMC No. 74-2016 Streamlines the requirements and process in issuing Tax Clearances required under Executive Order No. 398
Digest | Full Text
July 14, 2016
RMC No. 75-2016 Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016
Digest | Full Text
July 18, 2016
RMC No. 76-2016 Publishes the Daily Minimum Wage Rates in Region II pursuant to Wage Order No. RTWPB-II-17
Digest | Full Text
July 21, 2016
RMC No. 77-2016 Publishes the Daily Minimum Wage Rates in Region-IVA pursuant to Wage Order No. IVA-17
Digest | Full Text
July 21, 2016
RMC No. 78-2016 Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-14
Digest | Full Text
July 21, 2016
RMC No. 79-2016 Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-20
Digest | Full Text
July 21, 2016
RMC No. 80-2016 Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016
Digest | Full Text
July 22, 2016
RMC No. 81-2016 Notifies the loss of 1 unused set of BIR Form No. 1918 - Authority to Release Imported Goods
Digest | Full Text
July 28, 2016
RMC No. 82-2016 Consolidates the Price of Sugar at Millsite for the month of June 2016
Digest | Full Text | Annex A
July 28, 2016-
RMC No. 83-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Siaton (Siaton, Negros Oriental), Inc.
Digest | Full Text
July 29, 2016
RMC No. 84-2016 Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips
Digest | Full Text
August 8, 2016
RMC No. 85-2016 Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016
Digest | Full Text
August 12, 2016
RMC No. 86-2016 Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act)
Digest | Full Text | Joint AO | Annex A | Annex A-2 | Annex B | Annex B-2 | Annex C |
August 12, 2016
RMC No. 87-2016 Clarifies that obtaining information from taxpayers pursuant to an exchange of information request from a Tax Treaty Partner is exempt from the application of RMC No. 70-2016
Digest | Full Text
August 15, 2016
RMC No. 88-2016 Lifts the suspension of effectivity of certain revenue issuances provided under RMC No. 69-2016
Digest | Full Text
August 23, 2016
RMC No. 89-2016 Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) cases
Digest | Full Text
August 23, 2016
RMC No. 90-2016 Provides alternative mode in the electronic filing of all tax returns with due date on August 29, 2016
Digest | Full Text
August 26, 2016
RMC No. 91-2016 Lifts the suspension of tax audit of the BIR
Digest | Full Text
September 1, 2016
RMC No. 92-2016 Announces the change of name of the BIR Contact Center to Customer Assistance Division
Digest | Full Text
September 1, 2016
RMC No. 93-2016 Streamlines the business registration process and documentary requirements by further amending the List of Documentary Requirements for the registration of each type of application under Annex A of RR No. 7-2012, as clarified under RMC No. 70-2013 and 37-2016
Digest | Full Text | Annex A
September 2, 2016
RMC No. 94-2016

Notifies the loss of several Product Replenishment Certificate - BIR Form No. 2298
Digest | Full Text

September 5, 2016
RMC No. 95-2016

Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Claveria (Cagayan), Inc.
Digest | Full Text 

September 5, 2016
RMC No. 96-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Alabat (Quezon), Inc.
Digest | Full Text
September 5, 2016
RMC No. 97-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Cabadbaran (Agusan), Inc. 
Digest | Full Text
September 5, 2016
RMC No. 98-2016 Enjoins BIR offices to participate in the celebration of the 27th National Statistics Month and conduct of 13th National Convention on Statistics
Digest | Full Text | Annex A| Annex B
September 19, 2016
RMC No. 99-2016 Enjoins participation in the celebration of the 14th Anniversary of the Development Policy Research Month
Digest | Full Text | Letter | Streamer
September 20, 2016
RMC No. 100-2016 Consolidates the Price of Sugar at Millsite for the month of August 2016
Digest | Full Text | Annex
September 29, 2016
RMC No. 101-2016 Notifies the loss of several Revenue Official Receipts - BIR Form No. 2524
Digest | Full Text
October 18, 2016
RMC No. 102-2016 Clarifies the requirement of Taxpayer Identification Number for members of cooperatives applying for Certificate of Tax Exemption
Digest | Full Text | Annex A | Annex B
October 24, 2016
RMC No. 103-2016 Consolidates the Price of Sugar at Millsite for the month of September 2016
Digest | Full Text | Annex A
October 28, 2016
RMC No. 104-2016

Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability)
Digest | Full Text | Annex A

October 28, 2016
RMC No. 105-2016

Amends certain provisions of RMC No. 76-2007 relative to the submission of mandatory requirements for one-time transactions involving transfer of real property
Digest | Full Text 

October 28, 2016
RMC No. 106-2016 Publishes the full text of Memorandum Circular No. 06, entitled "Enjoining All Government Officials and Employees to Strictly Observe and Comply with the Prohibition Against Going to Gambling Casinos"
Digest | Full Text 
November 3, 2016
RMC No. 107-2016 

Authorizes all concerned eFPS-enrolled National Government Agencies to remit thru Electronic Tax Remittance Advice System their Withholding Taxes covering October 2016 due to unavailability of eFPS
Digest | Full Text

November 10, 2016
RMC No. 108-2016 Informs BIR personnel of the advisory given to Authorized Agent Banks to manually accept "over-the-counter" Withholding Tax returns and payments thereon due to unavailability of eFPS
Digest | Full Text
November 10, 2016
RMC No. 109-2016 Announces the non-suspension of all audit and other field operations of the BIR during Christmas season
Digest | Full Text
November 14, 2016
RMC No. 110-2016 Clarifies the provisions of RMC No. 108-2016 regarding the payment of Withholding Taxes by eFPS taxpayers
Digest | Full Text
November 18, 2016
RMC No. 111-2016 Reiterates the procedures relative to the issuance of Subpoena Duces Tecum and submission of reports of investigation/verification on tax cases/dockets
Digest | Full Text
November 18, 2016
RMC No. 112-2016 Publishes the full text of Executive Order No. 05, approving and adopting the 25-year Long-Term Vision entitled "AMBISYON NATIN 2040 as Guide for Development Planning"
Digest | Full Text
November 21, 2016
RMC No. 113-2016

Consolidates the Price of Sugar at Millsite for the month of October 2016
Digest | Full Text | Annex A

November 22, 2016
RMC No. 114-2016 Publishes the Daily Minimum Wage Rates in Region I pursuant to Wage Order No. RB1-18
Digest | Full Text
November 24, 2016
RMC No. 115-2016 Publishes the Daily Minimum Wage Rates for Domestic Workers in Region I pursuant to Wage Order No. RBI-DW-01
Digest | Full Text
November 24, 2016
RMC No. 116-2016 Publishes the Daily Minimum Wage Rates for Kasambahays or Domestic Workers in the Zampen Region pursuant to Wage Order No. RIX-DW-01
Digest | Full Text
November 24, 2016
RMC No. 117-2016 Publishes the Daily Minimum Wage Rates in the Zampen Region pursuant to Wage Order No. RIX-19
Digest | Full Text
November 24, 2016
RMC No. 118-2016 Publishes the Daily Minimum Wage Rates in Region XII pursuant to Wage Order No. RB XII-19
Digest | Full Text
November 24, 2016
RMC No. 119-2016 Publishes the Daily Minimum Wage Rates for Domestic Workers in CARAGA Region pursuant to Wage Order No. RXIII - D.W. 01
Digest | Full Text
November 24, 2016
RMC No. 120-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Luna (Isabela), Inc.
Digest | Full Text
November 24, 2016
RMC No. 121-2016 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Community Rural Bank of Dingras (Ilocos Norte), Inc.
Digest | Full Text
November 24, 2016
RMC No. 122-2016 Orders the non-suspension of all audit and other field operations of the BIR during Christmas season
Digest | Full Text
November 28, 2016