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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
RMC No. 46-2013
Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission
Digest | Full Text
June 26, 2013
RMC No. 47-2013
Notifies the loss of several accountable forms
Digest | Full Text
July 1, 2013
RMC No. 48-2013
Issues tax compliance reminders to participants of the May 13, 2013 midterm elections
Digest | Full Text
July 8, 2013
RMC No. 49-2013
Circularizes the revocation of Certification Ruling issued under SN No. 391-2009
Digest | Full Text
July 10, 2013
RMC No. 50-2013
Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers
Digest | Full Text
July 18, 2013
RMC No. 51-2013
Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing Registration
Digest | Full Text
July 22, 2013
RMC No. 52-2013
Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters
Digest | Full Text
August 12, 2013
RMC No. 53-2013
Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages
Digest | Full Text
August 14, 2013
RMC No. 54-2013
Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoices
Digest | Full Text
August 15, 2013
RMC No. 55-2013
Reiterates taxpayers’ obligations in relation to online business transactions
Digest | Full Text
August 22, 2013
RMC No. 56-2013
Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance
Digest | Full Text
August 22, 2013
RMC No. 57-2013
Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales
Digest | Full Text
August 29, 2013
RMC No. 58-2013
Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398
Digest | Full Text
September 2, 2013
RMC No. 59-2013
Publishes the full text of National Archives of the Philippines General Circular No. 4 prescribing the guidelines on the national inventory of records
Digest | Full Text | Annex A
September 4, 2013
RMC No. 60-2013
Enjoins participation to the celebration of the 24th National Statistics Month (NSM) in October 2013
Digest | Full Text | Annex A | Annex B
September 6, 2013
RMC No. 61-2013
Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printers
Digest | Full Text
September 11, 2013
RMC No. 62-2013
Enjoins participation to the celebration of the 11th anniversary of the Development Policy Research Month
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
September 20, 2013
RMC No. 63-2013
Clarifies taxable year covered by Revenue Regulations No. 12-2013
Digest | Full Text
September 30, 2013
RMC No. 64-2013
Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09
Digest | Full Text
October 1, 2013
RMC No. 65-2013
Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
October 1, 2013
RMC No. 66-2013
Circularizes the revocation of BIR Ruling No. 011-07
Digest | Full Text
October 1, 2013
RMC No. 67-2013
Notifies the loss of 1 pad of unused BIR Form No. 0423 - Apprehension Slip
Digest | Full Text
October 3, 2013
RMC No. 68-2013
Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 entitled "Partial Deferral of the Implementation of PhilHealth Premium Contribution Increase Until the End of CY 2013"
Digest | Full Text
October 25, 2013
RMC No. 69-2013
Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013”
Digest | Full Text
November 8, 2013
RMC No. 70-2013
Corrects and provides clarifications on the list of documentary requirements on application for registration
Digest | Full Text
November 12, 2013
RMC No. 71-2013
Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-18
Digest | Full Text
November 18, 2013
RMC No. 72-2013
Publishes the full text of Department Order No. 052-2013 entitled "Formalizing the Fiscal Intelligence Unit (FIU) Under the Office of the Secretary of Finance"
Digest | Full Text
November 26, 2013
RMC No. 73-2013
Amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, provides clarifications therefor as well as additional guidelines on the tax filing obligations of individual taxpayers concerned
Digest | Full Text
November 26, 2013
RMC No. 74-2013
Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013
Digest | Full Text
November 27, 2013
RMC No. 75-2013
Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013
Digest | Full Text
December 16, 2013
RMC No. 76-2013
Prescribes the revised Satisfaction Survey Form
Digest | Full Text | Annex A
December 27, 2013


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