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2013 Revenue Memorandum Circulars

No. of Issuance	Subject Matter	Date of Issue
RMC No. 1-2013	Notifies the cancellation of one (1) unissued set of BIR Form No. 2313 - Certificate Authorizing Registration Digest \| Full Text	January 4, 2013
RMC No. 2-2013	Clarifies certain provisions of RR No. 12-2012 on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto and the input taxes allowed therefor Digest \| Full Text	January 7, 2013
RMC No. 3-2013	Clarifies certain provisions of RR No. 17-2012 implementing the provisions of RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial tax classifications of alcohol and tobacco products Digest \| Full Text	January 9, 2013
RMC No. 4-2013	Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates Digest \| Full Text	January 14, 2013
RMC No. 5-2013	Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines Implementing the Special Provision of the General Appropriations Act on VAT Refunds on Importation" Digest \| Full Text \| Annex A	January 18, 2013
RMC No. 6-2013	Clarifies taxpayers' concerns on the audit program and their responsibility in engaging tax agents/practitioners Digest \| Full Text	January 18, 2013
RMC No. 7-2013	Circularizes the BIR Framework for Information Systems Digest \| Full Text \| Annex A \| Annex B \| Annex C	January 22, 2013
RMC No. 8-2013	Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds” Digest \| Full Text \| Annex A	January 25, 2013
RMC No. 9-2013	Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations Digest \| Full Text	January 30, 2013
RMC No. 10-2013	Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products Digest \| Full Text \| Annex A \| Annex B	February 6, 2013
RMC No. 11-2013	Prescribes the BIR Priority Programs for CY 2013 Digest \| Full Text \| Annex A	February 11, 2013
RMC No. 12-2013	Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt Digest \| Full Text	February 13, 2013
RMC No. 13- 2013	Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt Digest \| Full Text	February 13, 2013
RMC No. 14-2013	Notifies the loss of 4 unused sets of BIR Form No. 2524 - Revenue Official Receipt Digest \| Full Text	February 13, 2013
RMC No. 15-2013	Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012 Digest \| Full Text	February 13, 2013
RMC No. 16-2013	Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012 Digest \| Full Text	February 15, 2013
RMC No. 17-2013	Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods” Digest \| Full Text	February 15, 2013
RMC No. 18-2013	Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013 Digest \| Full Text	February 15, 2013
RMC No. 19-2013	Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing Registration Digest \| Full Text	February 25, 2013
RMC No. 20-2013	Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013” Digest \| Full Text	February 28, 2013
RMC No. 21-2013	Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702” Digest \| Full Text	March 1, 2013
RMC No. 22-2013	Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification Notice Digest \| Full Text	March 4, 2013
RMC No. 23-2013	Circularizes the full text of PEZA Board Resolution No. 12-610 Digest \| Full Text	March 5, 2013
RMC No. 24-2013	Notifies the loss of 50 unused sets of Accountable Form No. 51 – Official Receipt Digest \| Full Text	March 13, 2013
RMC No. 25-2013	Notifies the loss of 50 sets of unused BIR Form No. 2524 - Revenue Official Receipt Digest \| Full Text	March 13, 2013
RMC No. 26-2013	Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCS Digest \| Full Text \| version 1 - 1701 \| version 1 - 1702	March 19, 2013
RMC No. 27-2013	Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versions Digest \| Full Text \| Annex A \| Annex B \| Annex C	March 20, 2013
RMC No. 28-2013	Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 Digest \| Full Text	April 1, 2013
RMC No. 29-2013	Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees Digest \| Full Text	April 2, 2013
RMC No. 30-2013	Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon Digest \| Full Text	April 8, 2013
RMC No. 31-2013	Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines Digest \| Full Text	April 12, 2013
RMC No. 32-2013	Notifies the loss of 50 sets of unused BIR Form No. 2231 – Withdrawal Certificate Digest \| Full Text	April 15, 2013
RMC No. 33-2013	Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees Digest \| Full Text	April 23, 2013
RMC No. 34-2013	Clarifies the proper accomplishment and filing of Estate Tax returns Digest \| Full Text	April 26, 2013
RMC No. 35-2013	Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.” Digest \| Full Text	April 29, 2013
RMC No. 36-2013	Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies" Digest \| Full Text \| Annex A \| Annex B	May 2, 2013
RMC No. 37-2013	Publishes the full text of Department Order No. 17-2013 of the Department of Finance relative to the priority measures for implementation by the Bureau of Customs Digest \| Full Text	May 3, 2013
RMC No. 38-2013	Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment process Digest \| Full Text	May 3, 2013
RMC No. 39-2013	Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments Digest \| Full Text \| Annex A	May 7, 2013
RMC No. 40-2013	Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” Digest \| Full Text	May 14, 2013
RMC No. 41-2013	Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012" Digest \| Full Text	May 16, 2013
RMC No. 42-2013	Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 - Authority to Cancel Assessment Digest \| Full Text	May 21, 2013
RMC No. 43-2013	Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt Digest \| Full Text	May 28, 2013
RMC No. 44-2013	Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters Digest \| Full Text	June 11, 2013
RMC No. 45-2013	Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt Digest \| Full Text	June 11, 2013

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