| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMC No. 1-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December, 2004
Digest | Full Text | Annex A |
January 6, 2005 |
|
RMC No. 2-2005 |
Publishes the full text of CSC-DBM Joint Circular No. 03, s. 2004 entitled “Continued Adoption of Austerity Measures Through the Non-Filling of Vacant Positions”
Digest | Full Text | Annex A | Annex B |
January 14, 2005 |
|
RMC No. 3-2005 |
Circularizes the full text of Department Order No. 35-04 which amends the composition of committees on real property valuation
Digest | Full Text | DO No. 35-04 |
January 18, 2005 |
|
RMC No. 4-2005 |
Publishes the full text of PHILHEALTH Circular No. 22, S-2003 dated June 20, 2003 entitled “New Premium Contribution Schedule for the Employed and Sponsored (Indigent) Sectors starting CY 2004.”
Digest | Full Text |
February 3, 2005 |
|
RMC No. 5-2005 |
Notifies the cancellation of four (4) sets of BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text |
February 9, 2005 |
|
RMC No. 6-2005 |
Circularizes the salient features of Supreme Court decision on waiver of the statute of limitations under the Tax Code
Digest | Full Text |
February 14, 2005 |
|
RMC No. 7-2005 |
Notifies the loss of two (2) sets and the triplicate and quadruplicate copy from another set of BIR Form No. 2320 – Tax Credit Certificate
Digest | Full Text |
February 24, 2005 |
|
RMC No. 8-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2005
Digest | Full Text | Annex A |
March 11, 2005 |
|
RMC No. 9-2005 |
Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005
Digest | Full Text |
March 21, 2005 |
|
RMC No. 10-2005 |
Publishes the full text of Proclamation No. 812 entitled "Declaring the Month of April 2005 as Tax Awareness Month"
Digest | Full Text |
March 29, 2005 |
|
RMC No. 11-2005 |
Publishes the full text of DOF Memorandum on the suspension of Revenue Regulations No. 2-2005
Digest | Full Text |
March 31, 2005 |
|
RMC No. 12-2005 |
Publishing the Full Text of CESB Circular No. 1, series of 2005 entitled "Amendment to the Existing Board Policy on Confernment of CES Eligibility to Applicants with Pending Cases"
Digest | Full Text |
April 6, 2005 |
|
RMC No. 13-2005 |
Notifies the loss of the duplicate to quintuplicate copies from 6 issued BIR Form No. 2524 – Revenue Official Receipt and another 44 unissued sets of the same BIR accountable form
Digest | Full Text |
April 7, 2005 |
|
RMC No. 14-2005 |
Notifies the loss of the quadruplicate copy of an issued BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200400443915
Digest | Full Text |
April 13, 2005 |
|
RMC No. 15-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2005
Digest | Full Text | Annex A |
April 15, 2005 |
|
RMC No. 16-2005 |
Provides basic questions and answers to clarify certain issues relative to Revenue Regulations No. 3-2005 implementing Executive Order No. 398
Digest | Full Text |
April 19, 2005 |
|
RMC No. 17-2005 |
Publishes the full text of Memorandum Circular No. 35 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 |
May 12, 2005 |
|
RMC No. 18-2005 |
Publishes the full text of Circular Letter No. 2005-04 issued by the Acting Secretary of the Department of Budget and Management entitled “Implementation of Administrative Order Nos. 103 and 117”
Digest | Full Text | Annex |
May 18, 2005 |
|
RMC No. 19-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2005
Digest | Full Text | Annex A |
May 18, 2005 |
|
RMC No. 20-2005 |
Notifies the loss of six (6) sets of unissued BIR Form No. 0423-Apprehension Slip
Digest | Full Text |
May 19, 2005 |
|
RMC No. 21-2005 |
Circularizes the guidelines and policies for sourcing, pooling and distribution of Philhealth “Common Fund” in Department of Health (DOH) Hospitals and other Government Clinics and Hospitals
Digest | Full Text |
May 30, 2005 |
|
RMC No. 22-2005 |
Specifies the authorized place of filing and/or payment of amended Income Tax returns of actors and actresses
Digest | Full Text |
June 7, 2005 |
|
RMC No. 23-2005 |
Notifies the loss of five (5) sets of unissued BIR Form No. 0423 - Apprehension Slip
Digest | Full Text |
June 20, 2005 |
|
RMC No. 24-2005 |
Requires all Revenue District Offices to submit Accomplishment Reports for Stop-Filer Cases
Digest | Full Text | Annex A | Annex B | Annex C |
June 20, 2005 |
|
RMC No. 25-2005 |
Notifies the loss of original, duplicate and triplicate copy of one (1) set of an unissued BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
June 23, 2005 |
|
RMC No. 26-2005 |
Notifies the loss of original copy of one (1) set of an unissued BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text |
June 23, 2005 |
|
RMC No. 27-2005 |
Notifies the loss of one (1) pad of Tax Remittance Advice
Digest | Full Text |
June 27, 2005 |
|
RMC No. 28-2005 |
Notifies the loss of two (2) pads of unissued BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
July 1, 2005 |
|
RMC No. 29-2005 |
Clarifies the provisions of Republic Act No. 9337 (VAT Law of 2005) applicable to the petroleum industry
Digest | Full Text |
July 1, 2005 |
|
RMC No. 30-2005 |
Circularizes the notice for the deferment of Revenue Regulations No. 14-2005
Digest | Full Text |
July 2, 2005 |
|
RMC No. 31-2005 |
Notifies the loss of one (1) set of unused BIR Form No. 1965 - Letter of Authority
Digest | Full Text |
July 4, 2005 |
|
RMC No. 32-2005 |
Publishes the full text of BIR Ruling No. 001-2005 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 |
July 5, 2005 |
|
RMC No. 33-2005 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration
Digest | Full Text |
August 8, 2005 |
|
RMC No. 34-2005 |
Notifies the loss of three (3) original copies of unissued BIR Form No. 17.58 - Authority to Cancel Assessment
Digest | Full Text |
August 8, 2005 |
|
RMC No. 35-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2005
Digest | Full Text | Annex A |
August 8, 2005 |
|
RMC No. 36-2005 |
Temporarily suspends until September 30, 2005 the implementation of Revenue Regulations No. 5-2005
Digest | Full Text |
August 9, 2005 |
|
RMC No. 37-2005 |
Publishes the full text of NPM No. 067-2004 issued by the 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 |
August 10, 2005 |
|
RMC No. 38-2005 |
Notifies the loss of one (1) triplicate copy of an issued BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
August 11, 2005 |
|
RMC No. 39-2005 |
Publishes the full text of CSC-DBM Joint Circular No. 2-A, 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 |
August 22, 2005 |
|
RMC No. 40-2005 |
Prescribes the standard format of invoice structure for Tollway Industry
Digest | Full Text |
August 22, 2005 |
|
RMC No. 41-2005 |
Publishes the full text of Administrative Order No. 126 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 |
August 26, 2005 |
|
RMC No. 42-2005 |
Clarifies the issue on Tax Remittance Advice collection month to be reported in the 12.09 report
Digest | Full Text |
September 1, 2005 |
|
RMC No. 43-2005 |
Prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange
Digest | Full Text |
September 5, 2005 |
|
RMC No. 44-2005 |
Provides guidelines for the taxation of payments for computer software
Digest | Full Text |
September 8, 2005 |
|
RMC No. 45-2005 |
Clarifies the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property Valuation
Digest | Full Text |
September 9, 2005 |
|
RMC No. 46-2005 |
Suspends until further notice the effectivity of Revenue Memorandum Circular No. 43-2005, which prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange
Digest | Full Text |
September 12 , 2005 |
|
RMC No. 47-2005 |
Notifies the loss of duplicate copy of one set of unissued BIR Form No. 1954 - Certificate Authorizing Registration
Digest | Full Text |
September 12, 2005 |
|
RMC No. 48-2005 |
Circularizes the full text of CMIO Office Order No. 06-018-2 to protect the rights of BIR personnel and all others concerned and assist in the preservation of integrity of the Revenue Integrity Protection Service (RIPS)
Digest | Full Text |
September 19, 2005 |
|
RMC No. 49-2005 |
Publishes the full text of Executive Order No. 459 entitled "Streamlining the Procedure in the Disposition of Requests of Government Officials and Employees for Authority to Travel Abroad"
Digest | Full Text |
September 19, 2005 |
|
RMC No. 50-2005 |
Notifies the loss of original copy of an unissued BIR Form No. 0421-Tax Verification Notice with Serial No. TVN200200127402
Digest | Full Text |
September 20, 2005 |
|
RMC No. 51-2005 |
Enjoins revenuers to participate in the activities to celebrate the 16th National Statistics Month in October 2005
Digest | Full Text | Annex A |
September 20, 2005 |
|
RMC No. 52-2005 |
Reiterates the Value-Added Tax liability of the tollway industry
Digest | Full Text |
October 3, 2005 |
|
RMC No. 53-2005 |
Extends until further notice the temporary suspension of the monthly submission of sales report generated by CRM/POS machines prescribed under Revenue Regulations No. 5-2005
Digest | Full Text |
October 5, 2005 |
|
RMC No. 54-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2005
Digest | Full Text | Annex A |
October 6, 2005 |
|
RMC No. 55-2005 |
Notifies the loss of one (1) unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400222610
Digest | Full Text |
October 13, 2005 |
|
RMC No. 56-2005 |
Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock Exchange
Digest | Full Text |
October 19, 2005 |
|
RMC No. 57-2005 |
Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005
Digest | Full Text |
October 20, 2005 |
|
RMC No. 58-2005 |
Clarifies the policy on the production of books, papers, documents and other pertinent data for Revenue Integrity Protection Service purposes
Digest | Full Text |
October 21, 2005 |
|
RMC No. 59-2005 |
Clarifies the tax treatment of petroleum products sold to international marine vessels
Digest | Full Text |
October 24, 2005 |
|
RMC No. 60-2005 |
Notifies the loss of one (1) piece of Tax Remittance Advice with Serial No. 558706
Digest | Full Text |
October 25, 2005 |
|
RMC No. 61-2005 |
Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industry
Digest | Full Text |
October 28, 2005 |
|
RMC No. 62-2005 |
Prescribes the guidelines in the form of basic questions and answers regarding the registration and invoicing requirements including clarification on common issues affecting Value-Added Tax taxpayers
Digest | Full Text |
November 3, 2005 |
|
RMC No. 63-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005
Digest | Full Text | Annex A |
November 14, 2005 |
|
RMC No. 64-2005 |
Prescribes the standard format of invoice structure for Taxis and Asian Utility Vehicles
Digest | Full Text |
November 18, 2005 |
|
RMC No. 65-2005 |
Notifies the loss of duplicate to quintuplicate copies of an issued one (1) pad of BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
November 24, 2005 |
|
RMC No. 66-2005 |
Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer cases
Digest | Full Text |
November 30, 2005 |
|
RMC No. 67-2005 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial No. CAR200300048035
Digest | Full Text |
December 2, 2005 |
|
RMC No. 68-2005 |
Circularizes the enhanced VAT forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR 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 |
December 8, 2005 |
|
RMC No. 69-2005 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2005
Digest | Full Text | Annex A |
December 12, 2005 |
|
RMC No. 70-2005 |
Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP)
Digest | Full Text |
December 15, 2005 |
|
RMC No. 71-2005 |
Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005
Digest | Full Text |
December 16, 2005 |
|
RMC No. 72-2005 |
Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337)
Digest | Full Text |
December 22, 2005 |
|
RMC No. 73-2005 |
Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines
Digest | Full Text |
December 23, 2005 |
|
RMC No. 74-2005 |
Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006
Digest | Full Text |
December 28, 2005 |
|
RMC No. 75-2005 |
Notifies the loss of one (1) set of unused BIR Form No. 2524 - Revenue Official Receipt with Serial No. ROR200500569027
Digest | Full Text |
December 29, 2005 |
|
RMC No. 76-2005 |
Notifies the burning of one (1) pad of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
December 29, 2005 |
