| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMC No. 1-2007 |
Notifies the loss of original copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 008350
Digest | Full Text |
January 10, 2007 |
|
RMC No. 2-2007 |
Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP)
Digest | Full Text |
January 12, 2007 |
|
RMC No. 3-2007 |
Publishes the full text of Memorandum Order No. 233 issued by President Gloria Macapagal-Arroyo directing the LRA, through the concerned Register of Deeds, to annotate in the Transfer Certificate of Title the serial number of the CAR issued by the BIR, and other pertinent details
Digest | Full Text |
January 17, 2007 |
|
RMC No. 4-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2006
Digest | Full Text | Annex A |
January 17, 2007 |
|
RMC No. 5-2007 |
Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers Service
Digest | Full Text |
January 23, 2007 |
|
RMC No. 6-2007 |
Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007
Digest | Full Text |
January 31, 2007 |
|
RMC No. 7-2007 |
Further extends the deadline for availment of the One-Time Administrative Abatement until March 30, 2007
Digest | Full Text |
January 31, 2007 |
|
RMC No. 8-2007 |
Notifies the loss of 1 set and the duplicate and triplicate copies from another 1 set of unused BIR Form No. 0423 – Apprehension Slip
Digest | Full Text |
February 2, 2007 |
|
RMC No. 9-2007 |
Circularizes the memorandum of the Commissioner of Internal Revenue regarding offers of payment of taxes from taxpayers
Digest | Full Text |
February 5, 2007 |
|
RMC No. 10-2007 |
Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/lease
Digest | Full Text |
February 5, 2007 |
|
RMC No. 11-2007 |
Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government Units
Digest | Full Text |
February 09, 2007 |
|
RMC No. 12 -2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2007
Digest | Full Text | Annex A |
February 12, 2007 |
|
RMC No. 13-2007 |
Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporations
Digest | Full Text |
February 13, 2007 |
|
RMC No. 14-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2007
Digest | Full Text | Annex A |
March 8, 2007 |
|
RMC No. 15-2007 |
Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007
Digest | Full Text |
March 14, 2007 |
|
RMC No. 16-2007 |
Publishes the full text of OCA Circular No. 05-2007 issued by the Office of the Court Administrator of the Supreme Court
Digest | Full Text |
March 15, 2007 |
|
RMC No. 17-2007 |
Publishes the full text of the Memorandum of Agreement between the Board of Investment (BOI), BOI-Autonomous Region of Muslim Mindanao and the Bureau of Internal Revenue executed on March 1, 2007
Digest | Full Text |
March 16, 2007 |
|
RMC No. 18-2007 |
Notifies the disposal of old blank Tax Credit Certificate (BIR Form No. 2310 and 2320) and Tax Debit Memo (BIR Form No. 2311 and 2321)
Digest | Full Text |
March 16, 2007 |
|
RMC No. 19-2007 |
Notifies the loss of quadruplicate copy from one (1) set of unused BIR Form No. 2321-Tax Debit Memo with Serial No. 014726
Digest | Full Text |
March 16, 2007 |
|
RMC No. 20-2007 |
Notifies the loss of 1 set of unused BIR Form No. 0423-Apprehension Slip with Serial No. APS200100001950
Digest | Full Text |
March 16, 2007 |
|
RMC No. 21-2007 |
Prescribes the attachments to the Annual Income Tax Return to be filed by BOI,
BOI-ARMM and PEZA-registered taxpayers for taxable year 2006 and onwards
Digest | Full Text |
March 20, 2007 |
|
RMC No. 22-2007 |
Extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007
Digest | Full Text |
March 22, 2007 |
|
RMC No. 23-2007 |
Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations
Digest | Full Text |
March 22, 2007 |
|
RMC No. 24-2007 |
Further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007
Digest | Full Text |
March 30, 2007 |
|
RMC No. 25-2007 |
Further extends the deadline for availment of the Improved Voluntary Assessment Program (IVAP) until June 29, 2007
Digest | Full Text |
March 30, 2007 |
|
RMC No. 26-2007 |
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Sojitz Philippines Corporation with Serial No. TCC200600000078
Digest | Full Text |
April 11, 2007 |
|
RMC No. 27-2007 |
Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes"
Digest | Full Text |
April 16, 2007 |
|
RMC No. 28-2007 |
Publishes the full text of Joint Memorandum Circular No. 2007-1 issued by the DBM Secretary and the President and General Manager of GSIS dated January 2, 2007 entitled “Guidelines on the Recomputation and Refund of the Benefits of Government Service Insurance System (GSIS) Retirees/Members Whose Retirement and Other Benefits Were Reduced by Reason of the Increase in the National Government’s Share in Premium Contribution for the Period July 1997 to December 1998”
Digest | Full Text | Annex A |
April 20, 2007 |
|
RMC No. 29-2007 |
Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes”
Digest | Full Text |
April 23, 2007 |
|
RMC No. 30-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2007
Digest | Full Text | Annex A |
April 25, 2007 |
|
RMC No. 31-2007 |
Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitioners
Digest | Full Text |
April 25, 2007 |
|
RMC No. 32-2007 |
Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection target
Digest | Full Text |
May 2, 2007 |
|
RMC No. 33-2007 |
Publishes the full text of PhilHealth Circular No. 24-2005 regarding the issuance of Official Receipts for PhilHealth reimbursements
Digest | Full Text |
May 15, 2007 |
|
RMC No. 34-2007 |
Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines and the Bureau of Internal Revenue executed on March 16, 2007
Digest | Full Text |
May 17, 2007 |
|
RMC No. 35-2007 |
Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text |
May 18, 2007 |
|
RMC No. 36-2007 |
Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport Zone
Digest | Full Text |
May 30, 2007 |
|
RMC No. 37-2007 |
Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process
Digest | Full Text |
May 30, 2007 |
|
RMC No. 38-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2007
Digest | Full Text |
June 1, 2007 |
|
RMC No. 39-2007 |
Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon
Digest | Full Text | Annex A |
June 13, 2007 |
|
RMC No. 40-2007 |
Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines
Digest | Full Text | Annex A page 1 | Annex A page 2 | Annex A page 3 | Annex A page 4 | Annex B |
June 14, 2007 |
|
RMC No. 41-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2007
Digest | Full Text | Annex A |
June 15, 2007 |
|
RMC No. 42-2007 |
Notifies the loss of sixteen (16) sets of unused BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text |
June 21, 2007 |
|
RMC No. 43-2007 |
Prescribes the policies governing the issuance of Tax Clearance Certificates to contractors for bidding and collection purposes pursuant to Revenue Regulations No. 3-2005
Digest | Full Text |
July 6, 2007 |
|
RMC No. 44-2007 |
Clarifies the taxability of agricultural suppliers for withholding tax purposes in respect to sales made to top 10,000 corporations and to the government in relation to Revenue Regulations No. 3-2004
Digest | Full Text |
July 6, 2007 |
|
RMC No. 45-2007 |
Reiterates the mandated duty of the top 10,000 private corporations and of the government to withhold not only on their purchase of goods but also on their purchase of services pursuant to Revenue Regulations No. 2-98
Digest | Full Text |
July 6, 2007 |
|
RMC No. 46-2007 |
Circularizes the full text of GPPB Resolution No. 10-2007, which approved the Customized Procurement Manuals of the Bureau of Internal Revenue
Digest | Full Text |
July 9, 2007 |
|
RMC No. 47-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2007
Digest | Full Text | Annex A |
July 12, 2007 |
|
RMC No. 48-2007 |
Circularizes the full text of the letter of Chief State Prosecutor Jovencito R. Zuńo of the Department of Justice deputizing BIR Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the DOJ State Prosecutors before the CTA and the regular courts
Digest | Full Text |
July 18, 2007 |
|
RMC No. 49-2007 |
Lifts the suspension of certain provisions of Revenue Regulations No. 3-2006 provided under Revenue Memorandum Circular No. 10-2006
Digest | Full Text |
July 19, 2007 |
|
RMC No. 50-2007 |
Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400
Digest | Full Text |
July 30, 2007 |
|
RMC No. 51-2007 |
Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007
Digest | Full Text |
July 31, 2007 |
|
RMC No. 52-2007 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text |
August 7, 2007 |
|
RMC No. 53-2007 |
Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original state
Digest | Full Text |
August 7, 2007 |
|
RMC No. 54-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2007
Digest | Full Text | Annex A |
August 9, 2007 |
|
RMC No. 55-2007 |
Publishes the full text of Department Order No. 29-07 entitled “Implementing Rules and Regulations of Republic Act No. 9480,” otherwise known as “Tax Amnesty Act of 2007”
Digest | Full Text |
August 28, 2007 |
|
RMC No. 56-2007 |
Publishes the full text of Department Order No. 23-07 entitled “Mandating the Marking of Imported Kerosene and Fuel Oils Which are Entered Tax and Duty Free to Prevent the Unauthorized Diversion Thereof Into the Domestic Market and for Other Purposes”
Digest | Full Text |
August 30, 2007 |
|
RMC No. 57-2007 |
Enjoins revenuers to participate in the activities to celebrate the 18th National Statistics Month in October 2007
Digest | Full Text | NSM Streamer Format | NSCB Memo Cir 002-07 |
September 12, 2007 |
|
RMC No. 58-2007 |
Notifies the loss of BIR Form No. 1918 – Authority to Release Imported Goods
Digest | Full Text |
September 13, 2007 |
|
RMC No. 59-2007 |
Clarifies the effect of the suspension of RR No. 6-2007, otherwise known as the “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes”
Digest | Full Text |
September 14, 2007 |
|
RMC No. 60-2007 |
Suspends temporarily the implementation of the provision of Section B.2.c.3 of Revenue Memorandum Circular No. 40-2006
Digest | Full Text |
September 14, 2007 |
|
RMC No. 61-2007 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text |
September 19, 2007 |
|
RMC No. 62-2007 |
Publishes the full text of unnumbered memorandum entitled “EFPS Filers Without Payment for Returns Filed in 2007”
Digest | Full Text |
October 3, 2007 |
|
RMC No. 63-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2007
Digest | Full Text | Annex A |
October 15, 2007 |
|
RMC No. 64-2007 |
Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text |
October 16, 2007 |
|
RMC No. 65-2007 |
Notifies the disposal of old blank Tax Credit Certificates (BIR Form No. 2320) and Tax Debit Memos (BIR Form No. 2321)
Digest | Full Text |
October 30, 2007 |
|
RMC No. 66-2007 |
Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200502537996
Digest | Full Text |
October 30, 2007 |
|
RMC No. 67-2007 |
Notifies the loss of five (5) sets of unused BIR Form No. 19.65 – Letter of Authority
Digest | Full Text |
October 30, 2007 |
|
RMC No. 68-2007 |
Clarifies the authorized signatory in the Certificate Authorizing Registration
Digest | Full Text |
November 5, 2007 |
|
RMC No. 69-2007 |
Provides basic questions and answers to clarify the issues concerning the Tax Amnesty Program under Republic Act No. 9480
Digest | Full Text |
November 5, 2007 |
|
RMC No. 70-2007 |
Clarifies the proper treatment of cases under administrative or judicial protest for amnesty tax purposes
Digest | Full Text |
November 8, 2007 |
|
RMC No. 71-2007 |
Circularizes the full text of Executive Order No. 646, on the accessibility of information on taxpayers between the BIR and the LGUs for tax collection purposes
Digest | Full Text |
November 13, 2007 |
|
RMC No. 72-2007 |
Circularizes the full text of Administrative Order No. 186 directing the City Assessor, Municipal Assessor and Provincial Assessor to annotate in all Tax Declarations the serial number of the CAR issued by the BIR
Digest | Full Text |
November 13, 2007 |
|
RMC No. 73-2007 |
Re-issues the guidelines on the proper treatment of block sale of sales of stock disposed of in the Stock Exchange
Digest | Full Text |
November 15, 2007 |
|
RMC No. 74-2007 |
Circularizes the full text of an unnumbered Memorandum regarding the “Table Audit of Pre-need Companies”
Digest | Full Text |
November 16, 2007 |
|
RMC No. 75-2007 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2007
Digest | Full Text | Annex A |
November 16, 2007 |
|
RMC No. 76-2007 |
Prescribes the additional mandatory documentary requirements for one-time transactions involving transfers of real property
Digest | Full Text |
November 19, 2007 |
|
RMC No. 77-2007 |
Clarifies certain issues relative to the Tax Amnesty Program contained in Revenue Memorandum Circular No. 69-2007
Digest | Full Text |
November 20, 2007 |
|
RMC No. 78-2007 |
Circularizes the full text of an unnumbered Memorandum regarding the “Prohibition on the Filing of Application for Leave of Absence”
Digest | Full Text |
December 4, 2007 |
|
RMC No. 79-2007 |
Circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection cases
Digest | Full Text |
December 4, 2007 |
|
RMC No. 80-2007 |
Prescribes the establishment of “BIR-On-Wheels” by the Revenue District Offices where there are taxpayers engaged in the business of privilege stores/”tiangges”, bazaars and like establishments
Digest | Full Text |
December 4, 2007 |
|
RMC No. 81-2007 |
Circularizes the full text of unnumbered memorandum regarding Table Audit of Health Maintenance Organizations
Digest | Full Text |
December 4, 2007 |
|
RMC No. 82-2007 |
Circularizes the taxpayer’s responsibility for representations made in their behalf by their tax agents
Digest | Full Text |
December 5, 2007 |
|
RMC No. 83-2007 |
Circularizes the memorandum of the former Deputy Commissioner, Resource Management Group relative to the non-issuance of service record without National Office clearance and Ombudsman clearance
Digest | Full Text |
December 6, 2007 |
|
RMC No. 84-2007 |
Circularizes the full text of CSC Memorandum Circular No. 13, Series 2007
Digest | Full Text |
December 11, 2007 |
|
RMC No. 85-2007 |
Notifies the loss of one (1) pad of an unused BIR Form No. AF51-Official Receipt
Digest | Full Text |
December 14, 2007 |
|
RMC No. 86-2007 |
Notifies the loss of triplicate copy from one (1) set of a used BIR Form No. 0422-Mission Order
Digest | Full Text |
December 14, 2007 |
|
RMC No. 87-2007 |
Notifies the loss of one set of an unused BIR Form No. 1954-Certificate Authorizing Registration
Digest | Full Text |
December 14, 2007 |
|
RMC No. 88-2007 |
Publishes the full text of EO No. 671 which designates entities that will certify and accredit charitable organizations as donee-institutions relative to the deductibility of contributions or gifts received by them
Digest | Full Text |
December 17, 2007 |
|
RMC No. 89-2007 |
Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon
Digest | Full Text |
December 18, 2007 |
|
RMC No. 90-2007 |
Amends the provisions of Question and Answer No. 28 of RMC No. 69-2007, which clarifies issues concerning the Tax Amnesty Program
Digest | Full Text |
December 18, 2007 |
|
RMC No. 91-2007 |
Notifies the loss of one (1) set of unissued/filled-up BIR Form No. 1954 - Certificate Authorizing Registration
Digest | Full Text |
December 27, 2007 |
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