| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMC No. 1-2006 |
Notifies the loss of the original copy from one (1) set of a used BIR Form No. 17.58 - Authority to Cancel Assessment with Serial No. ACA97-000014262
Digest | Full Text |
January 10, 2006 |
|
RMC No. 2-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2005
Digest | Full Text | Annex A |
January 12, 2006 |
|
RMC No. 3-2006 |
Circularizes the required file structure in the submission of 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 |
January 18, 2006 |
|
RMC No. 4-2006 |
Prescribes the use of new forms in connection with the tax 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 Revenue Regulations No. 17-2005
Digest | Full Text | Annex A p.1 | Annex A p.2 | Annex B | Annex C | Annex D |
January 19, 2006 |
|
RMC No. 5-2006 |
Prescribes the use of the Government Money Payment 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
Digest | Full Text | Annex A |
January 20, 2006 |
|
RMC No. 6-2006 |
Provides basic questions and answers to clarify Revenue Regulations No. 14-2005 relative to the treatment of input tax accumulated as of October 31, 2005
Digest | Full Text |
January 24, 2006 |
|
RMC No. 7-2006 |
Publishes the full text of the memorandum issued by 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 |
January 31, 2006 |
|
RMC No. 8-2006 |
Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12%
Digest | Full Text |
February 1, 2006 |
|
RMC No. 9-2006 |
Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact business
Digest | Full Text |
February 2, 2006 |
|
RMC No. 10-2006 |
Suspends the implementation of certain provisions of Revenue Regulations No. 3-2006
Digest | Full Text |
February 7, 2006 |
|
RMC No. 11-2006 |
Notifies the loss of one (1) pad of unused BIR Form No. AF51 - Accountable Form 51
Digest | Full Text |
February 14, 2006 |
|
RMC No. 12-2006 |
Circularizes the revised BIR Vision/Mission Statements, its Guiding Principles and Values and BIR Strategy Map
Digest | Full Text | Annex A and B |
February 16, 2006 |
|
RMC No. 13-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2006
Digest | Full Text | Annex A |
February 16, 2006 |
|
RMC No. 14-2006 |
Notifies the loss of one (1) set of unused BIR Form No. 1965 - Letter of Authority with Serial No. LOA200000046723
Digest | Full Text |
February 20, 2006 |
|
RMC No. 15-2006 |
Publishes the full text of PHILHEALTH Circular No. 1, s-2005 entitled "New Premium Contribution Schedule for the Employed Sector starting CY 2006"
Digest | Full Text |
February 21, 2006 |
|
RMC No. 16-2006 |
Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005
Digest | Full Text |
February 21, 2006 |
|
RMC No. 17-2006 |
Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposes
Digest | Full Text |
February 22, 2006 |
|
RMC No. 18-2006 |
Notifies the damage of one (1) pad of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
March 24, 2006 |
|
RMC No. 19-2006 |
Suspends the implementation of Revenue Memorandum Order No. 30-2005 re: issuance of TIN to SEC-registered taxpayers
Digest | Full Text |
April 5, 2006 |
|
RMC No. 20-2006 |
Temporarily suspends until further notice the implementation of the requirement relative to the accreditation of external auditors as provided for in Revenue Regulations No. 4-2005
Digest | Full Text |
April 5, 2006 |
|
RMC No. 21-2006 |
Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issues
Digest | Full Text |
April 6, 2006 |
|
RMC No. 22-2006 |
Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337
Digest | Full Text |
April 6, 2006 |
|
RMC No. 23-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2006
Digest | Full Text | Annex A |
April 12, 2006 |
|
RMC No. 24-2006 |
Publishes the full text of the letter from CSC Chairperson Karina Constantino-David dated March 24, 2006 re: Public Service Delivery Audit (PASADA)
Digest | Full Text |
April 17, 2006 |
|
RMC No. 25-2006 |
Notifies the loss of two (2) used and two (2) unused sets of BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text |
April 19, 2006 |
|
RMC No. 26-2006 |
Provides basic questions and answers to clarify certain 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 |
April 28, 2006 |
|
RMC No. 27-2006 |
Publishes the full text of Executive Order No. 525 issued 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 |
May 5, 2006 |
|
RMC No. 28-2006 |
Reminds and directs BIR officials and employees to refrain from divulging confidential information and data on taxpayers and BIR investigations/operations to third parties and confidential informers
Digest | Full Text |
May 11, 2006 |
|
RMC No. 29-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2006
Digest | Full Text | Annex A |
May 15, 2006 |
|
RMC No. 30-2006 |
Prescribes the submission of a narrative memorandum 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 |
May 22, 2006 |
|
RMC No. 31-2006 |
Prescribes the guidelines for the grant of VAT exemption 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
Digest | Full Text | Annex A |
May 30, 2006 |
|
RMC No. 32-2006 |
Directs the use of BIR Form 0535 - Taxpayer Information Sheet in the conduct of Tax Compliance Verification Drive
Digest | Full Text | Annex A | Annex B |
June 6, 2006 |
|
RMC No. 33-2006 |
Notifies the destruction of accountable forms during a fire in the office building of RDO No. 104, Bayugan, Agusan del Sur
Digest | Full Text |
June 9, 2006 |
|
RMC No. 34 -2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2006
Digest | Full Text | Annex A |
June 20, 2006 |
|
RMC No. 35 -2006 |
Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders
Digest | Full Text |
June 30, 2006 |
|
RMC No. 36-2006 |
Notifies the loss of 44 unissued sets and the duplicate to quadruplicate copies from another 6 issued sets of BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
July 3, 2006 |
|
RMC No. 37-2006 |
Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600716576
Digest | Full Text |
July 3, 2006 |
|
RMC No. 38-2006 |
Notifies the loss of 2 triplicate copies and 2 sets of cancelled BIR Form No. 1965 - Letter of Authority
Digest | Full Text |
July 5, 2006 |
|
RMC No. 39-2006 |
Prescribes the use of various BIR Forms for No Audit Program
Digest | Full Text | Annex A | Annex B | Annex C |
July 10, 2006 |
|
RMC No. 40-2006 |
Clarifies certain issues concerning the jurisdictions of the Large Taxpayer Service, the Enforcement Service and the Revenue Regions, including the Revenue District Offices and Divisions under them.
Digest | Full Text |
July 13, 2006 |
|
RMC No. 41-2006 |
Notifies the loss of one (1) set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500265354
Digest | Ful Text |
July 13, 2006 |
|
RMC No. 42-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2006
Digest | Ful Text | Annex A |
July 18, 2006 |
|
RMC No. 43-2006 |
Notifies the loss of one (1) pad of unused BIR Form No. 0423-Apprehension Slip
Digest | Full Text |
July 19, 2006 |
|
RMC No. 44-2006 |
Publishes the full text of Republic Act (RA) No. 9343, an 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
Digest | Full Text | Annex A | Annex B | Annex C |
July 21, 2006 |
|
RMC No. 45-2006 |
Publishes the full text of Department Order No. 20-06 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 |
July 21, 2006 |
|
RMC No. 46-2006 |
Publishes the full text of Urban Development Coordinating Council Memorandum Circular No. 03, Series of 2005
Digest | Full Text |
July 31, 2006 |
|
RMC No. 47-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2006
Digest | Full Text | Annex A |
August 7, 2006 |
|
RMC No. 48-2006 |
Notifies the loss of the original copy from one (1) set of unissued BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600212022
Digest | Full Text |
August 14, 2006 |
|
RMC No. 49-2006 |
Declares BIR Form Nos. 2329 - Certificate of Exemption from Audit/Investigation and 0425 - Notice of Disqualification under No Audit Program as Accountable Forms
Digest | Full Text | Annex A | Annex B |
August 15, 2006 |
|
RMC No. 50-2006 |
Notifies the loss of one (1) set of unused BIR Form No. 0422-Mission Order with Serial No. MSO200100004301
Digest | Full Text |
August 16, 2006 |
|
RMC No. 51-2006 |
Notifies the loss of the original copy of Tax Remittance Advice with Serial No. 736352
Digest | Full Text |
August 22, 2006 |
|
RMC No. 52-2006 |
Notifies the loss of a previously cancelled BIR Form No. 1954 - Certificate Authorizing Registration with Serial No. CAR200400049960
Digest | Full Text |
August 25, 2006 |
|
RMC No. 53-2006 |
Enjoins revenuers to participate in the activities to celebrate the 17th National Statistics Month in October 2006
Digest | Full Text | Annex A | Annex B |
September 1, 2006 |
|
RMC No. 54-2006 |
Publishes the full text of Circular No. 2006-005 issued by the Chairman of Commission on Audit which amends Item 7.1 of COA Circular No. 97-002 pertaining to the granting, utilization and liquidation of cash advances
Digest | Full Text |
September 4, 2006 |
|
RMC No. 55-2006 |
Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment System
Digest | Full Text |
September 5, 2006 |
|
RMC No. 56-2006 |
Notifies the loss of one (1) set of unused BIR Form No. 2310-Tax Credit Certificate with Serial No. TCC200200002712
Digest | Full Text |
September 18, 2006 |
|
RMC No. 57-2006 |
Lifts the suspension on the implementation of RMO No. 30-2005 relative to the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers
Digest | Full Text |
September 21, 2006 |
|
RMC No. 58 -2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2006
Digest | Full Text | Annex A |
September 27, 2006 |
|
RMC No. 59-2006 |
Extends the deadline for the availment of the No Audit Program until October 27, 2006
Digest | Full Text |
October 2, 2006 |
|
RMC No. 60-2006 |
Prescribes the necessary steps to ensure that only authentic Tax Debit Memos are received by the Revenue District Offices and/or Authorized Agent Banks
Digest | Full Text |
October 9, 2006 |
|
RMC No. 61-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2006
Digest | Full Text | Annex A |
October 20, 2006 |
|
RMC No. 62-2006 |
Clarifies the tax treatment of foreclosure sales initiated by the Department of Agrarian Reform
Digest | Full Text |
October 20, 2006 |
|
RMC No. 63-2006 |
Extends the deadline for the availment of the One-Time Administrative Abatement Program under RR No. 15-2006 until December 22, 2006
Digest | Full Text |
October 27, 2006 |
|
RMC No. 64-2006 |
Notifies the disposal of old blank Tax Credit Certificate (BIR Form Nos. 2310 and 2320) and Tax Debit Memo (BIR Form Nos. 2311 and 2321)
Digest | Full Text |
October 31, 2006 |
|
RMC No. 65-2006 |
Notifies the loss of original copy from 1 set of an unused BIR Form No. 2320-Tax Credit Certificate (Revised April, 1988)
Digest | Full Text |
October 31, 2006 |
|
RMC No. 66-2006 |
Provides basic question and answers to clarify Revenue Regulations No. 15-2006 relative to the implementation of the BIR's Abatement Program
Digest | Full Text |
November 3, 2006 |
|
RMC No. 67-2006 |
Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006
Digest | Full Text | Annex A | Annex B | Annex C |
November 3, 2006 |
|
RMC No. 68 -2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2006
Digest | Full Text | Annex A |
November 17, 2006 |
|
RMC No. 69 -2006 |
Extends the deadline for the availment of Improved Voluntary Assessment Program (IVAP) until December 29, 2006
Digest | Full Text |
November 17, 2006 |
|
RMC No. 70-2006 |
Notifies the loss of 1 set of a previously cancelled BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500040463
Digest | Full Text |
November 20, 2006 |
|
RMC No. 71-2006 |
Notifies the loss of a quadruplicate copy from 1 set of an unused BIR Form No. 2320-Tax Credit Certificate with Serial No. 004750
Digest | Full Text |
November 20, 2006 |
|
RMC No. 72-2006 |
Notifies the loss of the original copy of an unused BIR Form No. 2320-Tax Credit Certificate with Serial No. 011551
Digest | Full Text |
November 20, 2006 |
|
RMC No. 73-2006 |
Suspends all audit and other field operations of the BIR effective December 18, 2006
Digest | Full Text |
December 13, 2006 |
|
RMC No. 74-2006 |
Further extends the deadline for availment of the one-time administrative abatement until January 31, 2007
Digest | Full Text |
December 22, 2006 |
|
RMC No. 75-2006 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2006
Digest | Full Text | Annex A |
December 28, 2006 |
|
RMC No. 76-2006 |
Circularizes DOF Memorandum authorizing the acceptance of installment payments of taxes on transactions/taxable events at any time prior to the tax payment deadlines
Digest | Full Text |
December 28, 2006 |
|
RMC No. 77-2006 |
Further extends until January 31, 2007 the deadline for the availment of the Improved Voluntary Assessment Program
Digest | Full Text |
December 29, 2006 |
