| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMC No. 1-2009 |
Publishes the full text of Circular Letter No. 2008-9 entitled “Guidelines Implementing Administrative Order No. 228 and the President’s Directive dated May 31, 2008”
Digest | Full Text | Annex A | Annex B |
January 16, 2009 |
|
RMC No. 2-2009 |
Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc.
Digest | Full Text |
January 20, 2009 |
|
RMC No. 3-2009 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2008
Digest | Full Text | Annex A |
January 23, 2009 |
|
RMC No. 4-2009 |
Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009
Digest | Full Text |
January 26, 2009 |
|
RMC No. 5-2009 |
Circularizes the file formats to be used in the submission in electronic form of Alphabetical List of Employees and List of Payees, which form part of the Annual Information Return (BIR Form No. 1604CF – July 2008 ENCS) and the Semestral List of Regular Suppliers by Top 20,000 Private Corporations
Digest | Full Text | Annex A | Annex B | Annex C |
January 27, 2009 |
|
RMC No. 6-2009 |
Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOs
Digest | Full Text |
January 28, 2009 |
|
RMC No. 7-2009 |
Notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text |
February 12, 2009 |
|
RMC No. 8-2009 |
Notifies the loss of original copies from two (2) unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text |
February 17, 2009 |
|
RMC No. 9-2009 |
Circularizes the full text of Department Order No. 4-09 entitled "Lifting of the Suspension of Effectivity of Department Order Nos. 35-05 and 36-05".
Digest | Full Text |
February 20, 2009 |
|
RMC No. 10-2009 |
Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E)
Digest | Full Text |
February 26, 2009 |
|
RMC No. 11-2009 |
Publishes the full text of Administrative Order No. 241-A, entitled “Amending Administrative Order No. 241, Series of 2008”
Digest | Full Text |
March 2, 2009 |
|
RMC No. 12-2009 |
Publishes the full text of Administrative Order No. 240, entitled "Ordering Budget Maximizers Without Revamping Expenditure Parameters"
Digest | Full Text |
March 2, 2009 |
|
RMC No. 13-2009 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2009
Digest | Full Text | Annex A |
March 3, 2009 |
|
RMC No. 14-2009 |
Circularizes the effectivity and applicability of the Philippine Tax Treaty with the United Arab Emirates and the Protocol Amending the Philippines-Japan Tax Treaty
Digest | Full Text |
March 11, 2009 |
|
RMC No. 15-2009 |
Circularizes Department Order (DO) No. 11-09, issued by the Secretary of Finance, which revokes DO No. 6-99
Digest | Full Text |
March 12, 2009 |
|
RMC No. 16-2009 |
Clarifies the instruments embraced by the term "Deposit Substitutes" under Revenue Regulations No. 8-2008
Digest | Full Text |
March 17, 2009 |
|
RMC No. 17-2009 |
Notifies the loss of one set of used but unissued BIR Form No. 1965 – Letter of Authority with Serial No. LOA200800014131
Digest | Full Text |
March 31, 2009 |
|
RMC No. 18-2009 |
Clarifies the prescribed date of collection of all accepted tax returns and payments
Digest | Full Text |
April 7-2009 |
|
RMC No. 19-2009 |
Prescribes the transition procedures relative to the issuance and cancellation of “Permit to Use” Cash Register Machine,Point of Sales Machine, Special Purpose Machine and other similar sales machines
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H |
April 13, 2009 |
|
RMC No. 20-2009 |
Circularizes the list of taxpayers who have ceased business operations
Digest | Full Text |
April 14, 2009 |
|
RMC No. 21-2009 |
Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS
Digest | Full Text |
April 22, 2009 |
|
RMC No. 22-2009 |
Clarifies the allowable claims for personal and additional exemptions and optional standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectively
Digest | Full Text |
May 5, 2009 |
|
RMC No. 23-2009 |
Reiterates the policies and procedures relative to revalidation of Letters of Authority, issuance of Subpoena Duces Tecum and review of cases by the Assessment Division in the Regional Office
Digest | Full Text |
May 8, 2009 |
|
RMC No. 24-2009 |
Circularizes the relevant excerpts from the Supreme Court Decision in GR No. 171138 on the issue of the imposition of Documentary Stamp Tax on pawn tickets
Digest | Full Text |
May 8, 2009 |
|
RMC No. 25-2009 |
Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008
Digest | Full Text |
May 11, 2009 |
|
RMC No. 26-2009 |
Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset Manpower Services relative to its request for exemption from the 2% creditable withholding tax on the sale of services
Digest | Full Text |
May 11, 2009 |
|
RMC No. 27-2009 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2009
Digest | Full Text | Annex A |
May 14, 2009 |
|
RMC No. 28-2009 |
Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the guidelines and mechanics for the conduct of the “2009 Search for Exemplary Revenue Employees from Luzon”
Digest | Full Text |
May 15, 2009 |
|
RMC No. 29-2009 |
Clarifies certain issues relative to the processing of claims for tax credit/refund
Digest | Full Text |
June 3, 2009 |
|
RMC No. 30-2009 |
Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008, approving the adjustment of the price ceiling for socialized housing
Digest | Full Text |
June 3, 2009 |
|
RMC No. 31-2009 |
Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005
Digest | Full Text |
June 16, 2009 |
|
RMC No. 32-2009 |
Notifies the loss of one set of unused BIR Form No. 0421 – Tax Verification Notice
Digest | Full Text |
June 23, 2009 |
|
RMC No. 33-2009 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2009
Digest | Full Text | Annex A |
June 24, 2009 |
|
RMC No. 34-2009 |
Publishes the full text of National Budget Circular No. 2005-520 entitled “Revised Rates of Representation and Transportation Allowances”
Digest | Full Text |
June 29, 2009 |
|
RMC No. 35-2009 |
Publishes the full text of National Budget Circular No. 519 entitled “Guidelines on the Release of Funds for FY 2009”
Digest | Full Text | Annex A |
June 29, 2009 |
|
RMC No. 36-2009 |
Publishes the full text of Executive Order No. 800 entitled “An Order Transferring the Administrative Supervision of the Securities and Exchange Commission from the Department of Finance to the Department of Trade and Industry”
Digest | Full Text |
July 8, 2009 |
|
RMC No. 37-2009 |
Notifies the loss of one original copy of Tax Credit Certificate issued to Rio Tuba Nickel Mining Corporation
Digest | Full Text |
July 15, 2009 |
|
RMC No. 38-2009 |
Notifies the disposal of 74 sets of old blank Tax Credit Certificate (BIR Form No. 2320)
Digest | Full Text |
July 20, 2009 |
|
RMC No. 39-2009 |
Notifies the loss of four original copies of Tax Credit Certificates issued to HJR International Corporation
Digest | Full Text |
July 23, 2009 |
|
RMC No. 40-2009 |
Notifies the loss of 35 unused sets and 3 used/issued triplicate sopies of BIR Form No. 0535-Taxpayer Information Sheet
Digest | Full Text |
July 24, 2009 |
|
RMC No. 41-2009 |
Clarifies the meaning of the term “Managerial and Technical Positions” under Section 25(C) of the Tax Code of 1997, as amended
Digest | Full Text |
July 24, 2009 |
|
RMC No. 42-2009 |
Publishes the full text of the DOF-DBM-DILG-DENR Joint Circular No. 2009-1 on the updated guidelines and procedures on the release of the share of Local Government Units from the collections derived by the national government from mining taxes
Digest | Full Text |
July 29, 2009 |
|
RMC No. 43-2009 |
Notifies the loss of one pad of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text |
August 7, 2009 |
|
RMC No. 44-2009 |
Notifies the loss of one pad of unused BIR Form No. 0423 – Apprehension Slip
Digest | Full Text |
August 7, 2009 |
|
RMC No. 45-2009 |
Circularizes the implementation of the eRegistration System (Enhanced eTIN)
Digest | Full Text | Letter of Intent | BIR Form 0044 |
August 18, 2009 |
|
RMC No. 46-2009 |
Notifies the loss of three sets of unused BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text |
August 20, 2009 |
|
RMC No. 47-2009 |
Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit entitled "Reinstituting Selective Pre-Audit on Government Transactions"
Digest | Full Text |
August 20, 2009 |
|
RMC No. 48-2009 |
Publishes the full text of Circular No. 2009-004 issued by the Commission on Audit entitled "Deferment of the date that COA Circular No. 2009-002 dated May 18, 2009 takes effect re: Reinstituting Selective Pre-Audit on Government Transactions"
Digest | Full Text |
August 25, 2009 |
|
RMC No. 49-2009 |
Publishes the full text of letter from the Land Bank of the Philippines regarding the features and charges in deposit accounts which will be implemented effective October 1, 2009
Digest | Full Text |
September 16, 2009 |
|
RMC No. 50-2009 |
Reiterates the implementation of RMC No. 19-2009 re: Transition Procedures Relative to the Issuance and Cancellation of “Permit to Use” Cash Register Machine, Point-of-Sale (POS) Machine, Special Purpose Machine (SPM) and other similar sales machines
Digest | Full Text | Attachment 1 | Attachment 2 | Attachment 3 |
September 16, 2009 |
|
RMC No. 51-2009 |
Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons
Digest | Full Text |
September 16, 2009 |
|
RMC No. 52-2009 |
Encourages participation to the celebration of the 20th National Statistics Month in October 2009
Digest | Full Text |
September 22, 2009 |
|
RMC No. 53-2009 |
Circularizes the full text of DTI's Department Administrative Order No. 11, Series of 2008, further amending certain provisions of Department of Trade Administrative Order No. 80, Series of 1982, as amended, implementing Act 3883, as amended (also known as the Business Name Law)
Digest | Full Text |
October 1, 2009 |
|
RMC No. 54-2009 |
Notifies the loss of one pad of unused Accountable Form No. 51 - Official Receipt with Serial Nos. ACF200700593951 to ACF200700594000
Digest | Full Text |
October 1, 2009 |
|
RMC No. 55-2009 |
Notifies the loss of original copy from one set of unused BIR Form No. 2524 - Revenue Official Receipt with Serial No. ROR200900389129
Digest | Full Text |
October 1, 2009 |
|
RMC No. 56-2009 |
Prescribes the use of the updated Government Money Payment Chart
Digest | Full Text | Annex A |
October 5, 2009 |
|
RMC No. 57-2009 |
Publishes the full text of the memorandum of Finance Secretary Margarito B. Teves directing BIR to stop issuing tax assessments for taxable year 2009 against cooperatives registered with the Cooperative Development Authority based on the old Cooperative Law
Digest | Full Text |
October 6, 2009 |
|
RMC No. 58-2009 |
Notifies the loss of triplicate copies from 10 used/issued BIR Form No. 0535 – Taxpayer Information Sheet
Digest | Full Text |
October 20, 2009 |
|
RMC No. 59-2009 |
Notifies the loss of 4 original copies of Tax Credit Certificates issued to Butuan HJR International Corporation
Digest | Full Text |
October 23, 2009 |
|
RMC No. 60-2009 |
Notifies the loss of 4 original copies of Tax Credit Certificates issued to Bulacan HJR International Corporation
Digest | Full Text |
October 23, 2009 |
|
RMC No. 61-2009 |
Notifies the loss of duplicate to quintuplicate copies from 1 unused set of BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text |
October 26, 2009 |
|
RMC No. 62-2009 |
Notifies the loss of five sets of unused BIR Form No. 1954-Certificate Authorizing Registration
Digest | Full Text |
October 27, 2009 |
|
RMC No. 63-2009 |
Provides questions and answers on Creditable Withholding Tax on campaign expenditures prescribed in Revenue Regulations No. 8-2009
Digest | Full Text |
November 12, 2009 |
|
RMC No. 64-2009 |
Publishes the letter of the Commissioner of Internal Revenue revoking the tax exemption status of Davao Contractors Development Cooperative (DACODECO)
Digest | Full Text |
November 25, 2009 |
|
RMC No. 65-2009 |
Publishes the full text of Memorandum of Agreement between the Land Transportation Office and the Bureau of Internal Revenue
Digest | Full Text |
November 25, 2009 |
|
RMC No. 66-2009 |
Circularizes the full implementation of the eRegistration System
Digest | Full Text |
December 7, 2009 |
|
RMC No. 67-2009 |
Notifies the loss of one pad of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Nos. ROR200901457051 to ROR200901457100
Digest | Full Text |
December 8, 2009 |
|
RMC No. 68-2009 |
Notifies the loss of one set of used but unissued BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200900531554
Digest | Full Text |
December 8, 2009 |
|
RMC No. 69-2009 |
Circularizes the mandatory enrollment to and availment of the eFPS facility for selected taxpayers
Digest | Full Text |
December 14, 2009 |
|
RMC No. 70-2009 |
Notifies the loss of one original copy of Tax Credit Certificate issued to Diretso Design Furnitures, Inc.
Digest | Full Text |
December 14, 2009 |
|
RMC No. 71-2009 |
Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA)
Digest | Full Text |
December 17, 2009 |
|
RMC No. 72-2009 |
Reiterates RMC No. 52-2005 imposing VAT on the Tollway Operators
Digest | Full Text |
December 21, 2009 |
