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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 of 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 Department Order (DO) No. 018-2014 by the Secretary of Finance, relative to amendment of DO No. 12-2014 with respect to the rules on the accreditation of Importers and Customs Brokers
| Full Text
April 11, 2014
RMC No. 23-2014
Publishes the full text of Circular Letter No. 2013-16A by the Secretary of Department of Budget and Management, entitled "Clarification of Circular Letter (CL) 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)"
| Full Text | Annex A
April 14, 2014
RMC No. 24-2014
Publishes the full text of Circular Letter No. 2013-16B by the Secretary of the Department of Budget and Management, 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)
| Full Text
April 14, 2014
RMC No. 25-2014
Publishes the full text of Circular Letter No. 2013-16 by the Secretary of the Department of Budget and Management, entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)"
| 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 (ITRs) for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, All June 2013 ENCS version under Revenue Regulations No. 2-2014, including other BIR Forms
| 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  
| Full text
April 15, 2014
RMC No. 28-2014
Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers
| Full Text
April 16, 2014


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