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2010 Revenue Memorandum Circulars



No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2010
Defers the implementation of RR No. 7-2009 relative to the eDST System
Digest | Full Text
January 8, 2010
RMC No. 2-2010
Publishes the full text of Memorandum Circular No. 1, Series of 2006 of the Office of the Ombudsman
Digest | Full Text
January 12, 2010
RMC No. 3-2010
Publishes the full text of Proclamation No. 1841 entitled “Declaring the Regular Holidays, Special (Non-Working) Days, and Special Holiday (for All Schools) for the Year 2010”
Digest | Full Text
January 12, 2010
RMC No. 4-2010
Notifies the loss of 5 pads of unused Accountable Form No. 51-Official Receipt
Digest | Full Text
January 15, 2010
RMC No. 5-2010
Publishes the 2010 Calendar of Activities under the BIR People Wellness Program
Digest | Full Text | Annex A
January 20, 2010
RMC No. 6-2010
Publishes the full text of the Memorandum of Agreement between BIR and PNP
Digest | Full Text
January 21, 2010
RMC No. 7-2010
Publishes the full text of the Memorandum of Agreement between the BIR, LTO and Insurance Commission
Digest | Full Text
January 21, 2010
RMC No. 8-2010
Circularizes the release of BIR Weekender Briefs and other publications of the BIR
Digest | Full Text
January 26, 2010
RMC No. 9-2010
Notifies the loss of one original copy of Tax Credit Certificate issued to Fil-Am Foods, Inc. (now Pilmico Animal Nutrition Corporation)
Digest | Full Text
February 4, 2010
RMC No. 10-2010
Prescribes the 2010 Strategy Map of the BIR
Digest | Full Text
February 4, 2010
RMC No. 11-2010
Circularizes the full text of COMELEC Resolution No. 8737
Digest | Full Text | COMELEC Resolution No. 8737
February 8, 2010
RMC No. 12-2010
Circularizes the full text of Joint Rules and Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008” in relation to RA No. 8424 or the National Internal Revenue Code, as amended
Digest | Full Text | Joint Rules and Regulations
February 12, 2010
RMC No. 13-2010
Publishes the full text of Administrative Order No. 277 entitled “Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs”
Digest | Full Text
February 22, 2010
RMC No. 14-2010
Circularizes the full text of Joint Circular No. 2009-1A of the Department of Budget and Management, Bureau of Internal Revenue and National Tobacco Administration, amending the guidelines and procedures on the release of the share of Local Government Units
Digest | Full Text | Joint Circular No. 2009-1A
February 23, 2010
RMC No. 15-2010
Publishing the Full Text of Memorandum Circular No. 30, Series of 2009 of the Civil Service Commission
Digest | Full Text
February 25, 2010
RMC No. 16-2010
Requires taxpayers to disclose their election to use the Optional Standard Deduction for taxable year 2009.
Digest | Full Text
March 1, 2010
RMC No. 17-2010
Publishing the full text of Administrative Order No. 277-A entitled “Amending Section 2 of Administrative Order No. 277, Series of 2010 Creating an Independent Committee to Review, Assess and Evaluate All the Important Smuggling and Tax Evasion Cases Handled by the Bureau of Internal Revenue and the Bureau of Customs”
Digest | Full Text
March 4, 2010
RMC No. 18-2010
Clarifies the coverage and taxability of amusement places under Section 125(b) of the National Internal Revenue Code of 1997, as amended
Digest | Full Text
March 8, 2010
RMC No. 19-2010
Directs all concerned BIR offices to continue tax investigation of Cooperatives
Digest | Full Text
March 8, 2010
RMC No. 20-2010
Circularizes the revocation of BIR Ruling No. DA-245-2005 relative to the joint venture transactions between Meridien East Realty and Development Corporation and Century Properties, Inc.
Digest | Full Text
March 9, 2010
RMC No. 21-2010
Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensation
Digest | Full Text
March 9, 2010
RMC No. 22-2010
Publishes the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended”
Digest | Full Text
March 9, 2010
RMC No. 23-2010
Publishes the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes”
Digest | Full Text
March 9, 2010
RMC No. 24-2010
Further defers the implementation of Revenue Regulations No. 7-2009 relative to the Electronic Documentary Stamp Tax (eDST) System
Digest | Full Text
March 16, 2010
RMC No. 25-2010
Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Office of the Solicitor General
Digest | Full Text
March 17, 2010
RMC No. 26-2010
Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection Group
Digest | Full Text
March 17, 2010
RMC No. 27-2010
Circularizes the full text of Department Order No. 6-2010 entitled “Amending Further Ministry Order Nos. 20-86 and 21-86, as Amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 Creating the Committees on Real Property Valuation to Determine the Zonal Values of Real Properties for Purposes of Computing Any Internal Revenue Tax”
Digest | Full Text
March 22, 2010
RMC No. 28-2010
Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose”
Digest | Full Text
March 23, 2010
RMC No. 29-2010
Publishes the full text of Republic Act No. 10021 entitled “An Act to Allow the Exchange of Information by the Bureau of Internal Revenue on Tax Matters Pursuant to Internationally-Agreed Tax Standards, Amending Sections 6(F), and 270 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes”
Digest | Full Text
March 25, 2010
RMC No. 30-2010
Clarifies Revenue Memorandum Circular No. 72-2009, which reiterated the imposition of the Value-Added Tax on Tollway Operators
Digest | Full Text
March 26, 2010
RMC No. 31-2010
Prescribes the use of the new Documentary Stamp Tax to be affixed to taxable documents of taxpayers mandated to use the Electronic Documentary Stamp Tax System
Digest | Full Text
March 30, 2010
RMC No. 32-2010
Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns
Digest | Full Text
April 12, 2010
RMC No. 33-2010
Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial Statements
Digest | Full Text
April 21, 2010
RMC No. 34-2010
Publishes the full text of the Memorandum of Agreement between the BIR and Creba Land Services and Title Warranty Corporation
Digest | Full Text
April 22, 2010
RMC No. 35-2010
Publishes the full text of the Memorandum of Agreement between the BIR and Philippine-Chinese Charitable Association, Inc. (owner and operator of the Chinese General Hospital and Medical Center)
Digest | Full Text
April 22, 2010
RMC No. 36-2010
Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange Commission
Digest | Full Text
April 23, 2010
RMC No. 37-2010
Publishes the full text of the Memorandum of Agreement among the BIR, IBP, PICPA and PCCI relative to the "Handang Maglingkod" Project
Digest | Full Text
May 6, 2010
RMC No. 38-2010
Notifies the loss of several accountable forms
Digest | Full Text
May 11, 2010
RMC No. 39-2010
Directs the Revenue District Offices to verify the VAT Compliance of Health Maintenance Organizations
Digest | Full Text
May 21, 2010
RMC No. 40-2010
Prescribes the guidelines in registration, update and tagging of Registration Information of political parties, candidates & campaign contributors relative to Project “Iboto Mo”
Digest | Full Text
May 26, 2010
RMC No. 41-2010
Publishes the full text of the Memorandum of Agreement among the BIR, Civil Service Commission and National Computer Center re: Call Center ng Bayan Project
Digest | Full Text
May 27, 2010
RMC No. 42-2010
Notifies the loss of 2 sets of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
May 27, 2010
RMC No. 43-2010
Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the Ombudsman
Digest | Full Text
May 31, 2010
RMC No. 44-2010
Publishes the full text of the Memorandum of Agreement between the BIR and Lyceum of the Philippines University
Digest | Full Text
June 2, 2010
RMC No. 45-2010
Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amended
Digest | Full Text
June 2, 2010
RMC No. 46-2010
Circularizes Sec. 35 of Republic Act No. 10066 entitled “An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCAA) and Its Affiliated Cultural Agencies, And For Other Purposes"
Digest | Full Text
June 2, 2010
RMC No. 47-2010
Circularizes Section 14 of Republic Act No. 10028, An Act Expanding the Promotion of Breastfeeding, Amending for the Purpose Republic Act No. 7600, otherwise known as “An Act Providing Incentives to All Government and Private Health Institutions with Rooming-In and Breastfeeding Practices, and for Other Purposes”
Digest | Full Text
June 2, 2010
RMC No. 48-2010
Publishes the full text of Department of Justice decision on the case of Philippine National Oil Corporation vs. BIR dated April 16, 2010
Digest | Full Text
June 7, 2010
RMC No. 49-2010
Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes
Digest | Full Text
June 7, 2010
RMC No. 50-2010
Publishes the full text of Memorandum Order No. 314 regarding the Approved 2010 Investment Priorities Plan
Digest | Full Text
June 7, 2010
RMC No. 51-2010
Provides basic questions and answers to clarify the issues in the implementation of the Electronic Documentary Stamps Tax System
Digest | Full Text
June 15, 2010
RMC No. 52-2010
Publishes the full text of Joint Order No. 1-2010 issued by the Secretary of Finance and Commissioners of the Bureau of Customs and BIR entitled "Valuation of Motor Vehicles"
Digest | Full Text | Annex A
June 22, 2010
RMC No. 53-2010
Circularizes Sec. 23 of the Republic Act No. 10086 entitled “An Act Strengthening People’s Nationalism through Philippine History by Changing the Nomenclature of the National Historical Institute into the National Historical Commission of the Philippines, Strengthening its Powers, and For Other Purposes”
Digest | Full Text
June 25, 2010
RMC No. 54-2010
Circularizes the revocation of BIR Ruling No. DA (C-322) 789-2009 relative to the issues on residential condominium project known as “The Ritzville Residence” of Ernesto Chuakaw, et al.
| Full Text
June 28, 2010
RMC No. 55-2010
Circularizes the revocation of BIR Rulings issued to G&W Architects, Engineers and Projects Development Consultants relative to its “Build-To-Own” transactions
| Full Text
June 28, 2010
RMC No. 56-2010
Disseminates the most recent policies on the audit of all internal revenue tax liabilities for the year 2009
Digest | Full Text
June 29, 2010
RMC No. 57-2010
Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act amending the “Aurora Special Economic Zone Act of 2007”
Digest | Full Text
July 1, 2010
RMC No. 58-2010
Circularizes Sections 10 to 18 of RA No. 9856 entitled “An Act Providing the Legal Framework for Real Estate Investment Trust and For Other Purposes”
Digest | Full Text
July 1, 2010
RMC No. 59-2010
Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled “An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Non-Governmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be known as the Philippine National Red Cross”
Digest | Full Text
July 1, 2010
RMC No. 60-2010
Clarifies the coverage of RMO No. 56-2010 relative to the use of updated medium for submitting the Summary List of Sales and Purchases (SLSP)
Digest | Full Text
July 13, 2010
RMC No. 61-2010
Suspends the generation and issuance of electronic Letter of Authority (eLAs), revokes RMC No. 56-2010 and clarifies the use of BIR Form 0421 – Tax Verification Notices
Digest | Full Text
July 14, 2010
RMC No. 62-2010
Publishes the full text of Department Order No. 18-2010 issued by the Department of Finance relative to the nationwide coverage of the Mandatory Marking of Kerosene
Digest | Full Text
July 15, 2010
RMC No. 63-2010
Imposes the Value-Added Tax on Tollway Operators
Digest | Full Text
July 20, 2010
RMC No. 64-2010
Publishes the full text of Wage Order No. NCR-15, “Providing an Increase in the Minimum Wage in the National Capital Region”
Digest | Full Text
July 29, 2010
RMC No. 65-2010
Notifies the loss of 1 pad of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
August 3, 2010
RMC No. 66-2010
Circularizes the full text of the Memorandum of Agreement between the BIR and Tax Management Association of the Philippines, Inc., and the Mechanics and Entry Form for the “Search for the Best Tax Collection, Tax Administration or Taxpayer Service Enhancement Project”
Digest | Full Text | Entry Form
August 10, 2010
RMC No. 67-2010
Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development Corporation
Digest | Full Text
August 10, 2010
RMC No. 68-2010
Prescribes the guidelines and procedures in granting the request of Large Taxpayers for extension in complying with the requirements for the mandatory use of Computerized Accounting System
Digest | Full Text
August 13, 2010
RMC No. 69-2010
Notifies the loss of 1 set of used but unissued BIR Form No. 1954 - Certificate Authorizing Registration
Digest | Full Text
August 20, 2010
RMC No. 70-2010
Circularizes the revocation of BIR Ruling Nos. DA-413-04 and DA-436-04 and clarifies the basis in computing depreciation of property, plant and equipment
Digest | Full Text
August 24, 2010
RMC No. 71-2010
Notifies the loss of 2 sets of unused BIR Form No. 2524 (Revenue Official Receipt)
Digest | Full Text
September 6, 2010
RMC No. 72-2010
Notifies the loss of several accountable forms
Digest | Full Text
September 6, 2010
RMC No. 73-2010
Notifies the loss of several BIR Form No. 19.14 (Apprehension Receipt)
Digest | Full Text
September 14, 2010
RMC No. 74-2010
Notifies the disposal of 412 sets of old blank Tax Debit Memo (BIR Form No. 2321)
Digest | Full Text
September 20, 2010
RMC No. 75-2010
Enjoins participation to the celebration of the 21st National Statistics Month in October 2010
Digest | Full Text | NSCB Memorandum Circular | NSM Streamer
September 27, 2010
RMC No. 76-2010
Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
September 30, 2010
RMC No. 77-2010
Publishes the full text of Memorandum Circular No. 3 entitled "Directing the Formulation of the Medium-Term Philippine Development Plan (MTPDP) and the Medium-Term Public Investment Program (MTPIP) for 2010-2016"
Digest | Full Text | Memorandum Circular No. 3
October 4, 2010
RMC No. 78-2010
Notifies the loss of 4 sets of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
October 22, 2010
RMC No. 79-2010
Provides additional guidelines on the implementation of the eREG System
Digest | Full Text
October 26, 2010
RMC No. 80-2010
Provides basic questions and answers relative to the issuance of Electronic Letters of Authority
Digest | Full Text
November 2, 2010
RMC No. 81-2010
Clarifies the documentary requirements for the application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945)
Digest | Full Text
November 5, 2010
RMC No. 82-2010
Provides basic questions and answers to clarify issues relative to the filing of BIR Form No. 1947
Digest | Full Text
November 5, 2010
RMC No. 83-2010
Notifies the loss of quadruplicate copies from 4 unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
November 18, 2010
RMC No. 84-2010
Prescribes the guidelines and procedures in requiring all taxpayers engaged in the customs brokerage business to submit a list of their respective importers with their Accreditation Number
Digest | Full Text
November 18, 2010
RMC No. 85-2010
Announces the grace period in the filing of BIR Form No. 1947
Digest | Full Text
November 18, 2010
RMC No. 86-2010
Publishes the full text of Opinion No. 48, S. 2010 of the Department of Justice
Digest | Full Text
November 22, 2010
RMC No. 87-2010
Notifies the loss of 1 set of unused BIR Form No. 0421 - Tax Verification Notice
Digest | Full Text
November 24, 2010
RMC No. 88-2010
Notifies the loss of 2 sets of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
November 24, 2010
RMC No. 89-2010
Notifies the loss of 40 sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text
November 24, 2010
RMC No. 90-2010
Notifies the loss of 6 sets of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
December 1, 2010
RMC No. 91-2010
Provides basic questions and answers to clarify the increase in the Statutory Minimum Wage and other concerns in relation to the Income Tax Exemption given to Minimum Wage Earner
Digest | Full Text
December 2, 2010
RMC No. 92-2010
Prescribes the re-implementation of the Electronic Sales (eSales) reporting on a pilot mode
Digest | Full Text
December 2, 2010
RMC No. 93-2010
Circularizes the full text of Bank Bulletin No. 2010-34 relative to the splitting of some Revenue District Offices and the necessary enhancement to the Authorized Agent Banks' systems
Digest | Full Text
December 3, 2010
RMC No. 94-2010
Notifies the loss of two (2) sets of BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
December 8, 2010
RMC No. 95-2010
Circularizes the increase of Excise Tax rates on alcohol and tobacco products effective January 1, 2011
Digest | Full Text
December 13, 2010
RMC No. 96-2010
Notifies the loss of 9 unused pads of BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
December 14, 2010
RMC No. 97-2010
Clarifies the VAT exemption of services by agricultural contract growers
Digest | Full Text
December 21, 2010
RMC No. 98-2010
Prescribes the guidelines and procedures for the treatment of unserved Letter Notices, Letter of Authorities and Tax Verification Notices in instances where the concerned taxpayers cannot be located
Digest | Full Text
December 21, 2010
RMC No. 99-2010
Circularizes the full text of Department Administrative Order No. 10-08, further amending the revised Implementing Rules and Regulations of Act No. 3883, as amended, otherwise known as the Business Name Law
Digest | Full Text | Annex 1
December 29, 2010


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