Home | About Us Announcements | Directory | Issuances & Rulings | Tax Information | Registration Information
| FAQs | Updates | Legal Matters | Archive |
:. Issuances and Rulings

Issuances
::
Revenue Regulations
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
:: Revenue Memorandum
   Orders
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
:: Revenue Memorandum
   Rulings
2002
2001
::Revenue Memorandum
  Circulars
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
Revenue Bulletins
2003

Rulings
2004
2003


:. Special Sites

:: Tax Code
:: Tax Calendar
:: BIR Forms
:: Zonal Values
:: Taxpayer Bill of Rights
:: PSIC/PSOC
:: Anti-Corruption Law


:. eReg

The eRegistration System is a web application of various taxpayer registration services including TIN Issuance, Payment of Registration Fee and Generation of Certificate of Registration
BIR Online Registration System
(including TIN Application)


:. BIR Portal
To access other BIR eServices and internal applications,
click here.

:. Contact Us
BIR wants to hear from you. We welcome your queries, comments and suggestions. Feel free to email us at contact_us@cctr.bir.gov.ph

BIR National Office Bldg.,
BIR Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511


2014 Revenue Memorandum Circulars



No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2014
Notifies the loss of 3 sets of unused BIR Form No. 2313 - Certificate Authorizing Registration
Digest | Full Text
January 14, 2014
RMC No. 2-2014
Clarifies the issuance of Official Receipt being required by Government Auditors as evidence of Receipt of Payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue such
Digest | Full Text
January 14, 2014
RMC No. 3-2014
Circularizes the modification of BIR Ruling DA (C-133) 431-2008
Digest | Full Text
January 14, 2014
RMC No. 4-2014
Prescribes the BIR Priority Programs for CY 2014
Digest | Full Text | Annex A
January 24, 2014
RMC No. 5-2014
Clarifies the provisions of RR No. 1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income Payments
Digest | Full Text | Annex A
January 29, 2014
RMC No. 6-2014
Extends the provisional accreditation of printers of manually printed receipts and invoices up to February 28, 2014
Digest | Full Text
February 3, 2014
RMC No. 7-2014
Clarifies the issues on the registration and compliance requirements of Marginal Income Earners pursuant to Revenue Regulations No. 7-2012
Digest | Full Text | Annex A
February 5, 2014
RMC No. 8-2014
Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities
Digest | Full Text
February 6, 2014
RMC No. 9-2014
Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702”
Digest | Full Text
February 11, 2014
RMC No. 10-2014
Emphasizes the regular and prompt submission of the Monthly Report of Bangko Sentral ng Pilipinas Payments through Credit Advice by the Revenue District Offices
Digest | Full Text | Annex C
February 11, 2014
RMC No. 11-2014
Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013
Digest | Full Text
February 19, 2014
RMC No. 12-2014
Notifies the loss of 3 sets of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
February 24, 2014
RMC No. 13-2014
Notifies the loss of 6 sets of unused BIR Form No. 0402 - Authority to Cancel Assessment
Digest | Full Text
February 24, 2014
RMC No. 14-2014
Publishes the full text of Executive Order No. 155 by the President of the Philippines, Entitled “Amending Executive Order No. 160 (S.2003), and for Other Purposes”
Digest | Full Text
February 26, 2014
RMC No. 15-2014
Reminds the non-acceptance of out-of-district filing of Income Tax Returns of certain government officials and employees
Digest | Full Text
March 5, 2014
RMC No. 16-2014
Notifies the entry into force, effectivity and applicability of the Philippines-Nigeria Double Taxation Agreement
Digest | Full Text
March 14, 2014
RMC No. 17-2014
Clarifies/resolves the problems, issues and concerns raised relative to the implementation of the Mobile Revenue Collection Officers System
Digest | Full Text
March 17, 2014
RMC No. 18-2014
Extends the deadline for the filing of Sworn Declaration of Loss by victims of Supertyphoon Yolanda
Digest | Full Text
March 18, 2014
RMC No. 19-2014
Notifies the loss of 1 unused set of BIR Form No. 2313 - Certificate Authorizing Registration
Digest | Full Text
March 19, 2014
RMC No. 20-2014
Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014
Digest | Full Text
April 4, 2014
RMC No. 21-2014
Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 - Tax Credit Certificate
Digest | Full Text
April 11, 2014
RMC No. 22-2014
Publishes the full text of DOF Department Order (DO) No. 018-2014 relative to the amendment of DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokers
Digest | Full Text
April 11, 2014
RMC No. 23-2014
Publishes the full text of DBM Circular Letter No. 2013-16A entitled "Clarification of Circular Letter (CL) 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)"
Digest | Full Text | Annex A
April 14, 2014
RMC No. 24-2014
Publishes the full text of DBM Circular Letter No. 2013-16B entitled "Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)"
Digest | Full Text
April 14, 2014
RMC No. 25-2014
Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)"
Digest | Full Text | Annex A | Annex B | Annex C
April 14, 2014
RMC No. 26-2014
Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR Forms
Digest | Full Text
April 15, 2014
RMC No. 27-2014
Notifies the loss of two (2) pieces of cigarette strip stamps at P 1.15 – P 1.72
Digest | Full text
April 15, 2014
RMC No. 28-2014
Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers
Digest | Full Text
April 16, 2014
RMC No. 29-2014
Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
April 23, 2014
RMC No. 30-2014
Reiterates the strict monitoring on the redemption of dishonored checks received and prompt and regular submission of the reports on dishonored checks received/redeemed to the concerned offices
Digest | Full Text | Annex D | Annex E | Annex F | Annex G
April 29, 2014
RMC No. 31-2014
Notifies the loss of original copy from 1 unused set of BIR Form No. 2311- Tax Debit Memo
Digest | Full Text
May 2, 2014
RMC No. 32-2014
Extends the period within which to submit the required affidavit and official appointment books under Section 3 of RR No. 4-2014
Digest | Full Text | Attachment
May 5, 2014
RMC No. 33-2014
Notifies the loss of 2 pieces of cigarette strip stamps at 20’s @ 45% AVTR
Digest | Full Text
May 6, 2014
RMC No. 34-2014
Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. 30-2002
Digest | Full Text
May 8, 2014
RMC No. 35-2014
Circularizes relevant portions of Housing and Urban Development Coordinating Council (HUDCC) Resolution No. 1, Series of 2013, approving the adjustment of the price ceiling for socialized housing
Digest | Full Text
May 8, 2014
RMC No. 36-2014
Clarifies the price ceiling of socialized lot only pursuant to RR No. 11-97, RR No. 17-01 and Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013
Digest | Full Text
May 8, 2014
RMC No. 37-2014
Notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation Agreement
Digest | Full Text
May 9, 2014
RMC No. 38-2014
Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABs
Digest | Full Text
May 9, 2014
RMC No. 39-2014
Clarifies the tax treatment of payouts by employee pension plans
Digest | Full Text
May 12, 2014
RMC No. 40-2014
Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties)
Digest | Full Text | Annex A | Annex B
May 15, 2014
RMC No. 41-2014
Revises the BIR's Agency Key Performance Indicators and Targets for CY 2014 - 2016
Digest | Full Text | Annex A
May 19, 2014
RMC No. 42-2014
Issues clarification on the Electronic Certificate Authorizing Registration (eCAR) Forms prescribed under RMC No. 40-2014
Digest | Full Text
May 21, 2014
RMC No. 43-2014
Publishes the full text of Joint Memorandum Circular No. 2014-01 entitled “Open Data Philippines” issued by the Office of the Presidential Spokesperson, Secretary of Department of Budget and Management and Undersecretary of Presidential Communications Development and Strategic Planning Office
Digest | Full Text
May 22, 2014
RMC No. 44-2014
Declares BIR Form No. 2332 (Certificate of Accreditation) as Accountable Form
Digest | Full Text | Annex A
May 23, 2014
RMC No. 45-2014
Prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) Systems
Digest | Full Text | Annex A
May 28, 2014
RMC No. 46-2014
Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax
Digest | Full Text
May 30, 2014
RMC No. 47-2014
Publishes the full text of the Memorandum of Understanding between the BIR and Home Development Mutual Fund
Digest | Full Text
May 30, 2014
RMC No. 48-2014
Extends the deadline for submission of Electronic Sales (eSales) reports as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems
Digest | Full Text
June 9, 2014
RMC No. 49-2014
Publishes the new minimum wage and provides advisory guidelines on productivity based pay for private establishments in Region-IVA
Digest | Full Text
June 10, 2014
RMC No. 50-2014
Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum products
Digest | Full Text
June 10, 2014
RMC No. 51-2014
Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997
Digest | Full Text
June 11, 2014
RMC No. 52-2014
Further clarifies the issues and concerns in the implementation of the Mobile Revenue Collection Officers System (MRCOS)
Digest | Full Text
June 11, 2014
RMC No. 53-2014
Notifies the loss of several issued and unissued BIR Form No. 2524 - Revenue Official Receipts
Digest | Full Text
June 17, 2014
RMC No. 54-2014
Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended
Digest | Full Text | Annex A | Annex B
June 17, 2014
RMC No. 55-2014
Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT
Digest | Full Text
June 27, 2014
RMC No. 56-2014
Extends the deadline for submission of sales reports for the months of May and June 2014 via the enhanced and integrated Electronic Accreditation and Registration (eAccreg) and Electronic Sales Reporting (eSales) Systems
Digest | Full Text
July 1, 2014
RMC No. 57-2014
Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice (eTRA)
| Full Text
July 22, 2014
RMC No. 58-2014
Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary
| Full Text
July 22, 2014


Note: To view the full text of revenue issuances, you need to install Acrobat Reader in your PC. To download go to http://www.adobe.com/ or click here.

 

2004 Copyright © bir.gov.ph All rights reserved.
bir.gov.ph is under the supervision of the Information Systems Group of the Bureau of Internal Revenue.