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2011 Revenue Memorandum Circulars



No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2011
Notifies the loss of several accountable forms
Digest | Full Text
January 3, 2011
RMC No. 2-2011
Notifies the loss of 2 sets of BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
January 3, 2011
RMC No. 3-2011
Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
January 3, 2011
RMC No. 4-2011
Prescribes the uniform implementation of procedures in rating “Punctuality and Attendance” under RMO No. 29-2004
Digest | Full Text
January 19, 2011
RMC No. 5-2011
Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transfer
Digest | Full Text
February 3, 2011
RMC No. 6-2011
Notifies the loss of several BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
February 11, 2011
RMC No. 7-2011
Notifies the loss of 5 sets of unused BIR Form No. 0535 – Taxpayer Information Sheet
Digest | Full Text
February 11, 2011
RMC No. 8-2011
Notifies the loss of 1 set of unused BIR Form No. 2524- Revenue Official Receipt
Digest | Full Text
February 11, 2011
RMC No. 9-2011
Notifies the loss of 1 set of used but unissued BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text
February 16, 2011
RMC No. 10-2011
Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration
Digest | Full Text
February 24, 2011
RMC No. 11-2011
Publishes the matrix of latest wage orders issued by the Regional Tripartite Wages and Productivity Boards
Digest | Full Text
February 25, 2011
RMC No. 12-2011
Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice
Digest | Full Text
March 2, 2011
RMC No. 13-2011
Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
March 8, 2011
RMC No. 14-2011
Notifies the loss of several BIR Form No. AF51 – Accountable Form 51
Digest | Full Text
March 8, 2011
RMC No. 15-2011
Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287
Digest | Full Text
March 16, 2011
RMC No. 16-2011
Notifies the loss of 3 sets of unused Accountable Form 51 - Official Receipt
Digest | Full Text
April 4, 2011
RMC No. 17-2011
Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance
Digest | Full Text
April 4, 2011
RMC No. 18-2011
Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificates
Digest | Full Text
April 12, 2011
RMC No. 19-2011
Notifies the loss of one set of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
April 25, 2011
RMC No. 20-2011
Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No. 3-98, as last amended by RR No. 5-2011
Digest | Full Text
May 13, 2011
RMC No. 21-2011
Prescribes the proper use of BIR Library
Digest | Full Text
May 13, 2011
RMC No. 22-2011
Publishes the full text of Executive Order No. 37 entitled "Returning the Administrative Supervision Over the Securities and Exchange Commission from the Department of Trade and Industry to the Department of Finance"
Digest | Full Text
May 17, 2011
RMC No. 23-2011
Publishes the full text of Wage Order No. NCR-16, “Providing a Cost of Living Allowance in the National Capital Region” and clarifying its tax implications to Minimum Wage Earners exempt from Income Tax
Digest | Full Text
June 8, 2011
RMC No. 24-2011
Further clarifies the issues/concerns in the implementation of the Electronic Documentary Stamp Tax (eDST) System
Digest | Full Text
June 17, 2011
RMC No. 25-2011
Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. shares
Digest | Full Text
June 17, 2011
RMC No. 26-2011
Notifies the loss of 13 sets of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
June 29, 2011
RMC No. 27-2011
Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06
Digest | Full Text
July 1, 2011
RMC No. 28-2011
Includes the United Coconut Planters Bank in the list of Authorized Agent Banks who are authorized to accept payment of internal revenue taxes from taxpayers enrolled in the Bureau’s Electronic Filing and Payment System and registered under the splitted Revenue District Offices
Digest | Full Text
July 11, 2011
RMC No. 29-2011
Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
July 21, 2011
RMC No. 30-2011
Notifies the loss of 4 sets of unused BIR Form No. 0423 - Apprehension Slip
Digest | Full Text
July 21, 2011
RMC No. 31-2011
Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008
Digest | Full Text
August 4, 2011
RMC No. 32-2011
Notifies the loss of 1 pad of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
August 8, 2011
RMC No. 33-2011
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF Cruz & Co., Inc.
Digest | Full Text
August 12, 2011
RMC No. 34-2011
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll Fees
Digest | Full Text
August 15, 2011
RMC No. 35-2011
Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001
Digest | Full Text
August 17, 2011
RMC No. 36-2011
Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279
Digest | Full Text
August 31, 2011
RMC No. 37-2011
Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle”
Digest | Full Text
August 31, 2011
RMC No. 38-2011
Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits
Digest | Full Text
September 1, 2011
RMC No. 39-2011
Imposes Value-Added Tax on Tollway Operators
Digest | Full Text | Annex A
September 5, 2011
RMC No. 40-2011
Notifies the use of new Income Tax forms
Digest | Full Text | BIR Form 1700 | BIR Form 1701 | BIR Form 1702
September 5, 2011
RMC No. 41-2011
Clarifies certain issues raised on the taxability of locally-produced wines
Digest | Full Text
September 20, 2011
RMC No. 42-2011
Enjoins participation to the celebration of the 22nd National Statistics Month in October 2011
Digest | Full Text | NSCB Memorandum Circular | NSM Streamer
September 21, 2011
RMC No. 43-2011
Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009”
Digest | Full Text
September 28, 2011
RMC No. 44-2011
Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the Use of the Procurement Service (PS) and the Philippine Government Electronic Procurement System (PhilGEPS) in Procurement Activities"
Digest | Full Text | Annex A
September 28, 2011
RMC No. 45-2011
Publishes the full text of memorandum issued by the DBM Secretary entitled “Posting of Programs of Work of Infrastructure Projects on Agency/Department Official Website”
Digest | Full Text
September 28, 2011
RMC No. 46-2011
Clarifies the definition of “Financial Institutions” as used in RR No. 4-2011 on the “Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes”
Digest | Full Text
October 3, 2011
RMC No. 47-2011
Clarifies the taxability of interest from savings and time deposits of cooperative’s members
Digest | Full Text
October 5, 2011
RMC No. 48-2011
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation
Digest | Full Text
October 6, 2011
RMC No. 49-2011
Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments
Digest | Full Text
October 11, 2011
RMC No. 50-2011
Notifies the loss of 2 sets of unused Accountable Form No. 51- Official Receipt
Digest | Full Text
October 21, 2011
RMC No. 51-2011
Circularizes Section 7 of RA No. 9647 known as the “Philippine Normal University Modernization Act of 2009”
Digest | Full Text
November 3, 2011
RMC No. 52-2011
Publishes the full text of the Memorandum of Agreement among the Tax Management Association of the Philippines, Inc., the Department of Education–National Capital Region and the Bureau Internal Revenue and the Mechanics of the Oratorical Contest
Digest | Full Text
November 3, 2011
RMC No. 53-2011
Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereof
Digest | Full Text
November 4, 2011
RMC No. 54-2011
Circularizes the En Banc Resolution of the Supreme Court denying with finality the Motion for Reconsideration on G.R. No. 193007 upholding the validity of imposition of VAT on Toll Fees
Digest | Full Text
November 8, 2011
RMC No. 55-2011
Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008
Digest | Full Text
November 11, 2011
RMC No. 56-2011
Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration
Digest | Full Text
November 18, 2011
RMC No. 57-2011
Further amends BIR Form Nos. 1700, 1701 and 1702
Digest | Full Text | BIR Form 1700 | BIR Form 1701 | BIR Form 1702
November 25, 2011
RMC No. 58-2011
Suspends all audit and other field operations of the BIR effective December 19, 2011
Digest | Full Text
December 16, 2011
RMC No. 59-2011
Clarifies the crediting of tax collections thru Special Allotment Release Orders, Tax Subsidy Availment Certificates and Tax Subsidy Debit Memos
Digest | Full Text
December 19, 2011
RMC No. 60-2011
Reiterates the issuance of service record as a requirement for processing of retirement and terminal leave benefits
Digest | Full Text
December 22, 2011
RMC No. 61-2011
Notifies the loss of 13 sets of unused BIR Form No. 1954 – Certificate Authorizing Registration
Digest | Full Text
December 29, 2011


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