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2009 Revenue Memorandum Circulars



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


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