| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMC No. 1-2012 |
Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Bank’s compliance in the collection of internal revenue taxes
Digest | Full Text | Annex A |
January 3, 2012 |
|
RMC No. 2-2012 |
Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold
Digest | Full Text |
January 3, 2012 |
|
RMC No. 3-2012 |
Clarifies the tax implications of General Professional Partnership
Digest | Full Text |
January 12, 2012 |
|
RMC No. 4-2012 |
Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text |
January 18, 2012 |
|
RMC No. 5-2012 |
Notifies the loss of 20 unused pads of Accountable Form No. 51 - Official Receipt
Digest | Full Text |
February 6, 2012 |
|
RMC No. 6-2012 |
Specifies that RMC No. 43-2011 refers to “Home Development Mutual Fund Law of 2009”
Digest | Full Text |
February 16, 2012 |
|
RMC No. 7-2012 |
Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property
Digest | Full Text |
February 24, 2012 |
|
RMC No. 8-2012 |
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR
Digest | Full Text |
February 29, 2012 |
|
RMC No. 9-2012 |
Circularizes the full text of COA’s reply on the query re: recording of forfeited real properties which were lumped and assigned a single valuation in the National Government Books of the BIR
Digest | Full Text |
March 14, 2012 |
|
RMC No. 10-2012 |
Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns
Digest | Full Text |
March 19, 2012 |
|
RMC No. 11-2012 |
Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions
Digest | Full Text |
March 22, 2012 |
|
RMC No. 12-2012 |
Circularizes the full text of the CDA’s memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520
Digest | Full Text |
March 27, 2012 |
|
RMC No. 13-2012 |
Prescribes the BIR Priority Programs for CY 2012
Digest | Full Text | Annex A |
March 28, 2012 |
|
RMC No. 14-2012 |
Revokes the Memoranda of Agreement entered into between the BIR and Board of Investments (BOI) and BOI-Autonomous Region of Muslim Mindanao; and BIR and Philippine Economic Zone Authority
Digest | Full Text |
April 4, 2012 |
|
RMC No. 15-2012 |
Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011
Digest | Full Text | Annex A | Annex B |
April 4, 2012 |
|
RMC No. 16-2012 |
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Innove Communications, Inc.
Digest | Full Text |
April 11, 2012 |
|
RMC No. 17-2012 |
Clarifies the reckoning date of recording tax collections for the different modes of payment
Digest | Full Text |
April 16, 2012 |
|
RMC No. 18-2012 |
Circularizes the Tagalog translation of the BIR Vision and Mission statements
Digest | Full Text |
April 27, 2012 |
|
RMC No. 19-2012 |
Defines the various BIR identity symbols
Digest | Full Text |
April 27, 2012 |
|
RMC No. 20-2012 |
Notifies the loss of 17 sets of unused BIR Form No. 2313 – Certificate Authorizing Registration
Digest | Full Text |
May 2, 2012 |
|
RMC No. 21-2012 |
Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)”
Digest | Full Text |
May 3, 2012 |
|
RMC No. 22-2012 |
Clarifies the implementation of Revenue Regulations No. 5-2012
Digest | Full Text |
May 7, 2012 |
|
RMC No. 23-2012 |
Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof
Digest | Full Text |
May 8, 2012 |
