| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMC No. 1-2003 |
Provides basic information and answers to questions frequently asked about substituted filing of income tax returns by qualified pure compensation income earners
Digest | Full Text |
January 3, 2003 |
|
RMC No. 2-2003 |
Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002
Digest | Full Text |
January 9, 2003 |
|
RMC No. 3-2003 |
Prescribes the manner of accomplishing Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF)
Digest | Full Text | Form 1602 attachment |
January 13, 2003 |
|
RMC No. 4-2003 |
Clarifies the items that would constitute gross receipts and 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 |
January 15, 2003 |
|
RMC No. 5-2003 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2002
Digest | Full Text | Attachment |
January 17, 2003 |
|
RMC No. 6-2003 |
Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003
Digest | Full Text | Annex A |
January 22, 2003 |
|
RMC No. 7-2003 |
Circularizes the list of Tax Credit Certificates and Disburserment Vouchers for tax refunds issued for the month of January 2003
Digest | Full Text | Annex A |
February 13, 2003 |
|
RMC No. 8-2003 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200100146518
Digest | Full Text |
February 17, 2003 |
|
RMC No. 9-2003 |
Prescribes the establishment of "BIR-On-Wheels" by the RDOs, LTAD I and II and LTDOs Makati and Cebu
Digest | Full Text |
February 21, 2003 |
|
RMC No. 10-2003 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200100110051
Digest | Full Text |
March 3, 2003 |
|
RMC No. 11-2003 |
Publishes the full text of Proclamation No. 161 of the 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 |
March 7, 2003 |
|
RMC No. 12-2003 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2003
Digest | Full Text |
March 12, 2003 |
|
RMC No. 13-2003 |
Clarifies the termination of audit and investigation of tax returns in the light of the pronouncement of President Arroyo
Digest | Full Text |
March 19, 2003 |
|
RMC No. 14-2003 |
Waives the imposition of penalties on professionals and brokers who failed to file their Value-Added Tax/Percentage Tax returns for the months of January and February
Digest | Full Text |
March 26, 2003 |
|
RMC No. 15-2003 |
Publishes the full text of the "Implementing Rules and 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 |
April 1, 2003 |
|
RMC No. 16-2003 |
Defines the term "Certificate of Deposit" to clarify its taxability
Digest | Full Text |
April 1, 2003 |
|
RMC No. 17-2003 |
Grants taxpayers with accounting period ended December 31, 2002 an extension of time to file their Income Tax returns up to April 21, 2003
Digest | Full Text |
April 16, 2003 |
|
RMC No. 18-2003 |
Notifies the loss of unused 1 set of BIR Form No. 2321 - Tax Debit Memo with serial number 026551
Digest | Full Text |
April 21, 2003 |
|
RMC No. 19-2003 |
Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies
Digest | Full Text |
April 25, 2003 |
|
RMC No. 20-2003 |
Notifies the loss of one (1) original copy of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200100004436
Digest | Full Text |
April 28, 2003 |
|
RMC No. 21-2003 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200100156681
Digest | Full Text |
April 28, 2003 |
|
RMC No. 22-2003 |
Notifies the loss of one (1) original copy of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200100009927
Digest | Full Text |
April 28, 2003 |
|
RMC No. 23-2003 |
Clarifies certain issues relative to imposition of VAT on services of stock, real estate, commercial, customs and immigration brokers beginning January 1, 2003
Digest | Full Text |
April 30, 2003 |
|
RMC No. 24-2003 |
Notifies the missing of one (1) original copy of unused BIR Form No. 0421 - Tax Verification Notice with Serial Number TVN200200204486
Digest | Full Text |
April 30, 2003 |
|
RMC No. 25-2003 |
Notifies the loss of four (4) sets of unused BIR Form No. 0421 - Tax Verification Notice
Digest | Full Text |
May 7, 2003 |
|
RMC No. 26-2003 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2003
Digest | Full Text |
May 8, 2003 |
|
RMC No. 27-2003 |
Notifies the loss of five (5) copies of Tax Credit Certificates (TCCs) issued to Technology Electronics Assembly and Management (TEAM) Pacific Corporation
Digest | Full Text |
May 15, 2003 |
|
RMC No. 28-2003 |
Clarifies certain issues on the imposition of Value-Added Tax on banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions
Digest | Full Text |
May 19, 2003 |
|
RMC No. 29-2003 |
Prescribes the guidelines for the filing of monthly Value-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 |
May 20, 2003 |
|
RMC No. 30-2003 |
Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises."
Digest | Full Text |
May 21, 2003 |
|
RMC No. 31-2003 |
Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction.
Digest | Full Text |
June 4, 2003 |
|
RMC No. 32-2003 |
Clarifies the implementation of RMC No. 31-2003 relative 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 |
June 11, 2003 |
|
RMC No. 33-2003 |
Notifies the loss of one (1) duplicate copy of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200300018814
Digest | Full Text |
June 12, 2003 |
|
RMC No. 34-2003 |
Contains the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2003
Digest | Full Text |
June 16, 2003 |
|
RMC No. 35-2003 |
Prescribes the guidelines relative to the filing and remittance of taxes withheld on income payments made to suppliers of agricultural products for the month of June
Digest | Full Text |
June 17, 2003 |
|
RMC No. 36-2003 |
Directs BIR officials and employees to refrain from acting as "Brokers" or Go-Betweens and similar other roles in the selling/buying/transfers of Tax Credit Certificates
Digest | Full Text |
June 18, 2003 |
|
RMC No. 37-2003 |
Notifies the loss of one (1) set of unused BIR Form No. 0421 - Tax Verification Notice with Serial Number TVN200200233771
Digest | Full Text |
June 24, 2003 |
|
RMC No. 38-2003 |
Notifies the loss of one (1) pad of unused BIR Form No. 0423 - Apprehension Slip with Serial Numbers APS200100022051 to APS200100022100
Digest | Full Text |
June 24, 2003 |
|
RMC No. 39-2003 |
Clarifies the termination and handling of 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 |
June 30, 2003 |
|
RMC No. 40-2003 |
Clarifies the effect of issuance and receipt of Letter Notice to the taxpayer's right to amend its tax returns
Digest | Full Text |
July 7, 2003 |
|
RMC No. 41-2003 |
Prescribes the list of Tax Credit Certificates (TCC) or Disbursement Voucher for tax refunds issued for the month of June 2003.
Digest | Full Text |
July 11, 2003 |
|
RMC No. 42-2003 |
Clarifies certain issues raised relative to the processing of 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 |
July 23, 2003 |
|
RMC No. 43-2003 |
Amends RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit Notices/Tax Verification Notices covering the audit/verification of taxpayers' tax returns/liabilities.
Digest | Full Text |
July 23, 2003 |
|
RMC No. 44-2003 |
Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2003.
Digest | Full Text | Attachment |
August 11, 2003 |
|
RMC No. 45-2003 |
Clarifies the policy on the use of head office receipts/invoices by branches.
Digest | Full Text |
August 12, 2003 |
|
RMC No. 46-2003 |
Circularizes the full text of the Department of Finance's 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 |
August 12, 2003 |
|
RMC No. 47-2003 |
Circularizes the Department of Finance's Order No. 19-03 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 |
August 13, 2003 |
|
RMC No. 48-2003 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200300031041.
Digest | Full Text |
August 25, 2003 |
|
RMC No. 49-2003 |
Prescribes amendments to RMC No. 42-2003 relative to the processing of claims for VAT credit/refund.
Digest | Full Text |
August 27, 2003 |
|
RMC No. 50-2003 |
Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies.
Digest | Full Text |
August 28, 2003 |
|
RMC No. 51-2003 |
Notifies the loss of one (1) set of unused BIR Form No. 2524 - Revenue Official Receipt with Serial Number ROR200201451285.
Digest | Full Text |
August 28, 2003 |
|
RMC No. 52-2003 |
Extends the deadline for the termination and reporting of all cases being handled by the divisions under the Enforcement Service until September 30, 2003.
Digest | Full Text |
August 29, 2003 |
|
RMC No. 53-2003 |
Notifies the loss of two Tax Credit Certificates issued to Eastern Dragon International Textile Corporation with Serial Nos. 009503 to 009504
Digest | Full Text |
September 10, 2003 |
|
RMC No. 54-2003 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2003
Digest | Full Text |
September 10, 2003 |
|
RMC No. 55-2003 |
Notifies the loss of one (1) pad of unused BIR Form No. 2320- Tax Credit Certificate with Serial Nos. 024401 to 024450.
Digest | Full Text |
September 15, 2003 |
|
RMC No. 56-2003 |
Notifies the loss of 26 sets of unused BIR Form No. 2524- Revenue Official Receipts with Serial Nos. ROR200201017475-ROR200201017500.
Digest | Full Text |
September 29, 2003 |
|
RMC No. 57-2003 |
Publishes the full text of Memorandum Circular No. 46 from the Office of the President regarding "Complete Staff Work for Request for Presidential Issuances.
Digest | Full Text |
September 29, 2003 |
|
RMC No. 58-2003 |
Prescribes the formats to be used in the preparation of 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 |
October 2, 2003 |
|
RMC No. 59-2003 |
Notifies the loss of one (1) original copy of unused BIR Form No. 1758 - Authority to Cancel Assessment with Serial No. ACA97000014203.
Digest | Full Text |
October 3, 2003 |
|
RMC No. 60-2003 |
Clarifies issues raised relative to the implementation of RR No. 25-2003 which governs the imposition of Excise Tax on Automobiles
Digest | Full Text |
October 9, 2003 |
|
RMC No. 61-2003 |
Prescribes additional information to be indicated in the VAT invoice/receipt.
Digest | Full Text |
October 8, 2003 |
|
RMC No. 62-2003 |
Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions.
Digest | Full Text |
October 8, 2003 |
|
RMC No. 63-2003 |
Subjects local water districts to Franchise Tax and Corporate Income Tax.
Digest | Full Text |
October 13, 2003 |
|
RMC No. 64-2003 |
Prescribes the list of Tax Credit Certificates or Disbursement Vouchers for tax refunds for the month of September 2003.
Digest | Full Text | Annex A |
October 13, 2003 |
|
RMC No. 65-2003 |
Notifies the loss of 1 duplicate copy of unused BIR Form No. 2524 - Revenue Official Receipt with Serial No. ROR200301004598.
Digest | Full Text |
October 14, 2003 |
|
RMC No. 66-2003 |
Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees.
Digest | Full Text |
October 16, 2003 |
|
RMC No. 67-2003 |
Notifies the loss of 2 pads and 49 sets of unused and cancelled BIR Form No. 2524 - Revenue Official Receipts.
Digest | Full Text |
October 16, 2003 |
|
RMC No. 68-2003 |
Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300104976.
Digest | Full Text |
October 17, 2003 |
|
RMC No. 69-2003 |
Clarifies the tax base for purposes of the percentage (gross receipts) tax.
Digest | Full Text |
October 22, 2003 |
|
RMC No. 70-2003 |
Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300150527
Digest | Full Text |
October 23, 2003 |
|
RMC No. 71-2003 |
Clarifies issues affecting the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System or Components thereof
Digest | Full Text |
October 23, 2003 |
|
RMC No. 72-2003 |
Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority
Digest | Full Text |
October 24, 2003 |
|
RMC No. 73-2003 |
Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200100234052
Digest | Full Text |
November 3, 2003 |
|
RMC No. 74-2003 |
Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300046587
Digest | Full Text |
November 3, 2003 |
|
RMC No. 75-2003 |
Circularizes the list of Tax Credit Certificate and Disbursement Vouchers for tax refunds for the month of October 2003
Digest | Full Text | Annex A |
November 11, 2003 |
|
RMC No. 76-2003 |
Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions
Digest | Full Text |
November 17, 2003 |
|
RMC No. 77-2003 |
Classifies payments for software programs for income tax purposes
Digest | Full Text |
November 19, 2003 |
|
RMC No. 78-2003 |
Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003
Digest | Full Text |
December 3, 2003 |
|
RMC No. 79-2003 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2003
Digest | Full Text | Annex A |
December 3, 2003 |
|
RMC No. 80-2003 |
Clarifies the areas of jurisdiction of each functional group in the reassignment and relief orders of regional personnel
Digest | Full Text |
December 29, 2003 |
