|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
|
RMC No. 1-2003
|
Provides basic
information and answers to questions frequently asked
about substituted filing of income tax returns by qualified
pure compensation income earners
Full Text |
January 3, 2003
|
|
RMC No. 2-2003
|
Clarifies certain
issues relative to the staggered filing of returns pursuant
to Revenue Regulations No. 26-2002
Full Text |
January 9, 2003
|
|
RMC No. 3-2003
|
Prescribes
the manner of accomplishing Annual Information Return
of Income Taxes Withheld on Compensation and Final Withholding
Taxes (BIR Form 1604-CF)
Full Text | Form
1602 attachment |
January 13, 2003
|
|
RMC No. 4-2003
|
Clarifies the
items that would constitute gross receipts and cost of
services for purposes of computing the gross income on
sale of services, which shall be the basis of the 2% Minimum
Corporate Income Tax (MCIT)
Full Text |
January 15, 2003
|
|
RMC No.5-2003
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of December 2002
Full
Text | Attachment |
January 17, 2003
|
|
RMC No. 6-2003
|
Clarifies certain
issues relative to the services rendered by individual
professional practitioners, general professional partnerships,
entertainers and professional athletes who are subject
to the Value-Added Tax or Percentage Tax beginning January
1, 2003
Full
Text | Annex
A |
January 22, 2003
|
|
RMC No. 7-2003
|
Circularizes
the list of Tax Credit Certificates and Disburserment
Vouchers for tax refunds issued for the month of January
2003
Full
Text | Annex
A |
February 13, 2003
|
|
RMC No. 8-2003
|
Notifies
the loss of one (1) set of unused BIR Form No. 1954 -
Certificate Authorizing Registration with Serial Number
CAR200100146518
Full
Text |
February 17, 2003
|
|
RMC No. 9-2003
|
Prescribes
the establishment of "BIR-On-Wheels" by the
RDOs, LTAD I and II and LTDOs Makati and Cebu
Full Text |
February 21, 2003
|
|
RMC No. 10-2003
|
Notifies
the loss of one (1) set of unused BIR Form No. 1954 -
Certificate Authorizing Registration with Serial Number
CAR200100110051
Full Text
|
March 3, 2003
|
|
RMC No. 11-2003
|
Publishes
the full text of Proclamation No. 161 of the Office of
the President of the Philippines entitled "Declaring
The Period From February 28 To March 6, 2002 And Every
Year Thereafter As National Peace Consciousness Week"
Full Text
|
March 7, 2003
|
|
RMC No. 12-2003
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of February 2003
Full
Text
|
March 12, 2003
|
|
RMC No. 13-2003
|
Clarifies the termination of audit and investigation of
tax returns in the light of the pronouncement of President
Arroyo
Full
Text
|
March 19, 2003
|
|
RMC No. 14-2003
|
Waives the imposition of penalties on professionals
and brokers who failed to file their Value-Added Tax/Percentage
Tax returns for the months of January and February
Full
Text
|
March 26, 2003
|
|
RMC No. 15-2003
|
Publishes
the full text of the "Implementing Rules and Regulations
of Executive Order No. 40, Series of 2001," which
consolidates the procurement rules and procedures for
all national government agencies, government-owned or
controlled corporations and government financial institutions,
and requires the use of the government electronic procurement
system |
April 1, 2003
|
|
RMC No. 16-2003
|
Defines
the term "Certificate of Deposit" to clarify
its taxability
Full
Text |
April 1, 2003
|
|
RMC No. 17-2003
|
Grants
taxpayers with accounting period ended December 31, 2002
an extension of time to file their Income Tax returns
up to April 21, 2003
Full
Text |
April 16, 2003
|
|
RMC No. 18-2003
|
Notifies
the loss of unused 1 set of BIR Form No. 2321 - Tax Debit
Memo with serial number 026551
Full
Text
|
April 21, 2003
|
|
RMC No. 19-2003
|
Provides
the guidelines for the filing of the first quarter Value-Added
Tax Return for 2003 by banks, non-bank financial intermediaries
and finance companies
Full Text |
April 25, 2003
|
|
RMC No. 20-2003
|
Notifies
the loss of one (1) original copy of unused BIR Form No.
1954 - Certificate Authorizing Registration with Serial
Number CAR200100004436
Full Text |
April 28, 2003
|
|
RMC No. 21-2003
|
Notifies
the loss of one (1) set of unused BIR Form No. 1954 -
Certificate Authorizing Registration with Serial Number
CAR200100156681
Full Text |
April 28, 2003
|
|
RMC No. 22-2003
|
Notifies
the loss of one (1) original copy of unused BIR Form No.
1954 - Certificate Authorizing Registration with Serial
Number CAR200100009927
Full Text |
April 28, 2003
|
|
RMC No. 23-2003
|
Clarifies
certain issues relative to imposition of VAT on services
of stock, real estate, commercial, customs and immigration
brokers beginning January 1, 2003
Full
Text |
April 30, 2003
|
|
RMC No. 24-2003
|
Notifies
the missing of one (1) original copy of unused BIR Form
No. 0421 - Tax Verification Notice with Serial Number
TVN200200204486
Full
Text |
April 30, 2003
|
|
RMC No. 25-2003
|
Notifies
the loss of four (4) sets of unused BIR Form No. 0421
- Tax Verification Notice
Full Text |
May 7, 2003
|
|
RMC No. 26-2003
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of April 2003
Full Text |
May 8, 2003
|
|
RMC No. 27-2003
|
Notifies
the loss of five (5) copies of Tax Credit Certificates
(TCCs) issued to Technology Electronics Assembly and Management
(TEAM) Pacific Corporation
Full
Text |
May 15, 2003
|
|
RMC No. 28-2003
|
Clarifies
certain issues on the imposition of Value-Added Tax on
banks, non-bank financial intermediaries, finance companies
and other financial intermediaries not performing quasi-banking
functions
Full
Text |
May 19, 2003
|
|
RMC No. 29-2003
|
Prescribes
the guidelines for the filing of monthly Value-Added Tax
return for the month of April, 2003 by banks, non-bank
financial intermediaries, finance companies and other
financial intermediaries not performing quasi-banking
functions
Full
Text |
May 20, 2003
|
|
RMC No. 30-2003
|
Clarifies
issues on the imposition of Value-Added Tax on sales of
services by banks and other financial institutions to
"PEZA-registered/Ecozone export enterprises."
Full Text |
May 21, 2003
|
|
RMC No. 31-2003
|
Prescribes
the uniform guidelines on the taxation of imported motor
vehicles through the Subic Free Port Zone and other freeport
zones that are sold at public auction.
Full Text |
June 4, 2003
|
|
RMC No. 32-2003
|
Clarifies
the implementation of RMC No. 31-2003 relative to the
taxability of the sale through public auction or negotiated
sale of motor vehicles imported through the Subic Freeport
Zone and other freeport zones
Full
Text |
June 11, 2003
|
|
RMC No. 33-2003
|
Notifies
the loss of one (1) duplicate copy of unused BIR Form
No. 1954 - Certificate Authorizing Registration with Serial
Number CAR200300018814
Full Text |
June 12, 2003
|
|
RMC No. 34-2003
|
Contains
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of May 2003
Full Text |
June 16, 2003
|
|
RMC No. 35-2003
|
Prescribes
the guidelines relative to the filing and remittance of
taxes withheld on income payments made to suppliers of
agricultural products for the month of June
Full Text |
June 17, 2003
|
|
RMC No. 36-2003
|
Directs
BIR officials and employees to refrain from acting as
"Brokers" or Go-Betweens and similar other roles
in the selling/buying/transfers of Tax Credit Certificates
Full Text |
June 18, 2003
|
|
RMC No. 37-2003
|
Notifies
the loss of one (1) set of unused BIR Form No. 0421 -
Tax Verification Notice with Serial Number TVN200200233771
Full
Text |
June 24, 2003
|
|
RMC No. 38-2003
|
Notifies
the loss of one (1) pad of unused BIR Form No. 0423 -
Apprehension Slip with Serial Numbers APS200100022051
to APS200100022100
Full
Text |
June 24, 2003
|
|
RMC No. 39-2003
|
Clarifies
the termination and handling of audit/investigation and
reinvestigation/reconsideration of tax liabilities/returns
of taxpayers under the jurisdiction of the Large Taxpayers
Service, Enforcement Service and Legal Service, and those
handled by the various task forces Full
Text |
June 30, 2003
|
|
RMC No. 40-2003
|
Clarifies
the effect of issuance and receipt of Letter Notice to
the taxpayer's right to amend its tax returns
Full
Text |
July 7, 2003
|
|
RMC No. 41-2003
|
Prescribes
the list of Tax Credit Certificates (TCC) or Disbursement
Voucher for tax refunds issued for the month of June 2003.
Full
Text |
July 11, 2003
|
|
RMC No. 42-2003
|
Clarifies
certain issues raised relative to the processing of claims
for VAT credit/refund, including those filed by direct
exporters with the DOF's One-Stop Shop Inter-Agency Tax
Credit and Duty Drawback Center.
Full Text |
July 23, 2003
|
|
RMC No. 43-2003
|
Amends
RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit
Notices/Tax Verification Notices covering the audit/verification
of taxpayers' tax returns/liabilities.
Full Text |
July 23, 2003
|
|
RMC No. 44-2003
|
Prescribes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of July 2003.
Full
Text | Attachment |
August 11, 2003
|
|
RMC No. 45-2003
|
Clarifies
the policy on the use of head office receipts/invoices
by branches.
Full
Text |
August 12, 2003
|
|
RMC No. 46-2003
|
Circularizes
the full text of the Department of Finance's Order No.
20-03 which provides measures to safeguard the integrity
of the Tax Credit System being administered by the One-Stop
Shop Inter-Agency Tax Credit and Duty Drawback Center.
Full Text |
August 12, 2003
|
|
RMC No. 47-2003
|
Circularizes
the Department of Finance's Order No. 19-03 which directs
the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback
Center to conduct a special revalidation of all outstanding
Tax Credit Certificates issued prior October 1, 2003.
Full Text |
August 13, 2003
|
|
RMC No. 48-2003
|
Notifies
the loss of one (1) set of unused BIR Form No. 1954 -
Certificate Authorizing Registration with Serial Number
CAR200300031041.
Full
Text |
August 25, 2003
|
|
RMC No. 49-2003
|
Prescribes
amendments to RMC No. 42-2003 relative to the processing
of claims for VAT credit/refund.
Full
Text |
August 27, 2003
|
|
RMC No. 50-2003
|
Clarifies
the venue for payment of Capital Gains Tax/Creditable
Expanded Withholding Tax and corresponding Documentary
Stamp Tax relative to the sale of real properties by insurance
companies.
Full
Text |
August 28, 2003
|
|
RMC No. 51-2003
|
Notifies
the loss of one (1) set of unused BIR Form No. 2524 -
Revenue Official Receipt with Serial Number ROR200201451285.
Full
Text |
August 28, 2003
|
|
RMC No. 52-2003
|
Extends
the deadline for the termination and reporting of all
cases being handled by the divisions under the Enforcement
Service until September 30, 2003.
Full
Text |
August 29, 2003
|
|
RMC No. 53-2003
|
Notifies
the loss of two Tax Credit Certificates issued to Eastern
Dragon International Textile Corporation with Serial Nos.
009503 to 009504. Full
Text |
September 10, 2003
|
|
RMC No. 54-2003
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of August 2003
Full Text |
September 10, 2003
|
|
RMC No. 55-2003
|
Notifies
the loss of one (1) pad of unused BIR Form No. 2320- Tax
Credit Certificate with Serial Nos. 024401 to 024450.
Full
Text |
September 15, 2003
|
|
RMC No. 56-2003
|
Notifies
the loss of 26 sets of unused BIR Form No. 2524- Revenue
Official Receipts with Serial Nos. ROR200201017475-ROR200201017500.
Full
Text
|
September 29, 2003
|
|
RMC No. 57-2003
|
Publishes
the full text of Memorandum Circular No. 46 from the Office
of the President regarding "Complete Staff Work for
Request for Presidential Issuances.
Full
Text
|
September 29, 2003
|
|
RMC No. 58-2003
|
Prescribes
the formats to be used in the preparation of Sworn Statement
and Official Register of Books by manufacturers/assemblers,
importers and dealers of automobiles.
Full
Text | Annex
A | Annex
B-1 | Annex
B-2 | Annex
B-3
|
October 2, 2003
|
|
RMC No. 59-2003
|
Notifies
the loss of one (1) original copy of unused BIR Form No.
1758 - Authority to Cancel Assessment with Serial No.
ACA97000014203.
Full
Text
|
October 3, 2003
|
|
RMC No. 60-2003
|
Clarifies issues raised relative to the implementation
of RR No. 25-2003 which governs the imposition of Excise
Tax on Automobiles
Full
Text
|
October 9, 2003
|
|
RMC No. 61-2003
|
Prescribes
additional information to be indicated in the VAT invoice/receipt.
Full
Text
|
October 8, 2003
|
|
RMC No. 62-2003
|
Provides
guidelines for Documentary Stamp Tax evaluation on cash-settled
securities swap transactions.
Full
Text
|
October 8, 2003
|
|
RMC No. 63-2003
|
Subjects
local water districts to Franchise Tax and Corporate Income
Tax.
Full
Text |
October 13, 2003
|
|
RMC No. 64-2003
|
Prescribes
the list of Tax Credit Certificates or Disbursement Vouchers
for tax refunds for the month of September 2003.
Full
Text | Annex
A
|
October 13, 2003
|
|
RMC No. 65-2003
|
Notifies
the loss of 1 duplicate copy of unused BIR Form No. 2524
- Revenue Official Receipt with Serial No. ROR200301004598.
Full
Text
|
October 14, 2003
|
|
RMC No. 66-2003
|
Clarifies
the taxability of the Philippine Airlines for Income Tax
purposes as well as other similarly situated franchise
grantees.
Full
Text
|
October 16, 2003
|
|
RMC No. 67-2003
|
Notifies
the loss of 2 pads and 49 sets of unused and cancelled
BIR Form No. 2524 - Revenue Official Receipts.
Full
Text
|
October 16, 2003
|
|
RMC No. 68-2003
|
Notifies
the loss of 1 triplicate copy of unused BIR Form No. 1954-Certificate
Authorizing Registration with Serial No. CAR200300104976.
Full
Text
|
October 17, 2003
|
|
RMC No. 69-2003
|
Clarifies
the tax base for purposes of the percentage (gross receipts)
tax.
Full
Text
|
October 22, 2003
|
|
RMC No. 70-2003
|
Notifies
the loss of 1 quadruplicate copy of unused BIR Form No.
1954-Certificate Authorizing Registration with Serial
No. CAR200300150527
Full
Text
|
October 23, 2003
|
|
RMC No. 71-2003
|
Clarifies
issues affecting the revised procedures in the processing
and approval of applications for permit to adopt Computerized
Accounting System or Components thereof.
Full
Text
|
October 23, 2003
|
|
RMC No. 72-2003
|
Specifies
the tax implications of Electric Cooperatives registered
with the National Electrification Administration and Cooperative
Development Authority.
Full
Text
|
October 24, 2003
|
|
RMC No. 73-2003
|
Notifies
the loss of 1 set of unused BIR Form No. 1954-Certificate
Authorizing Registration with Serial No. CAR200100234052.
Full
Text
|
November 3, 2003
|
|
RMC No. 74-2003
|
Notifies
the loss of 1 set of unused BIR Form No. 1954-Certificate
Authorizing Registration with Serial No. CAR200300046587
Full
Text
|
November 3, 2003
|
|
RMC No. 75-2003
|
Circularizes
the list of Tax Credit Certificate and Disbursement Vouchers
for tax refunds for the month of October 2003.
Full Text | Annex
A |
November 11,2003
|
|
RMC No. 76-2003
|
Clarifies
the tax exemptions of non-stock, non-profit corporations
and non-stock, non-profit educational institutions.
Full
Text
|
November 17,2003
|
|
RMC No. 77-2003
|
Classifies
payments for software programs for income tax purposes.
Full
Text
|
November 19,2003
|
|
RMC No. 78-2003
|
Suspends
all field operations of the Bureau of Internal Revenue
effective December 16, 2003.
Full
Text
|
December 3, 2003
|
|
RMC No. 79-2003
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of November 2003.
Full
Text | Annex
A
|
December 3, 2003
|
|
RMC No. 80-2003
|
Clarifies
the areas of jurisdiction of each functional group in
the reassignment and relief orders of regional personnel.
Full
Text
|
December 29, 2003
|
