|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
|
RMC No. 1-2004
|
Notifies the loss of 1 pad of unused BIR Form No. 3148
- Official Delivery Invoice-Guia with Serial Nos. ODG200100025701-ODG200100025750.
Full
Text
|
January 5, 2004
|
|
RMC No. 2-2004
|
Clarifies
the issues on VAT taxable transactions of Philippine Port
Authority.
Full Text |
January 7, 2004
|
|
RMC No. 3-2004
|
Notifies
the loss of 1 Tax Credit Certificate with Serial No. 000959.
Full
Text
|
January 14, 2004
|
|
|
Notifies
the loss of 1 set of unused BIR Form No. 1954 - Certificate
Authorizing Registration with Serial No. CAR200000109537.
Full
Text
|
January 23, 2004
|
|
RMC No. 5-2004
|
Publishes
the full text of Government Accounting and FMIS Circular
Letter No. 2003-006 issued by the Commission on Audit.
Full
Text
|
February 5, 2004
|
|
RMC No. 6-2004
|
Publishes
the full text of PHILHEALTH Advisory No. 06-002-2003.
Full
Text |
February 5, 2004
|
|
RMC No. 7-2004
|
Notifies
the loss of 1 quadruplicate copy of unused BIR Form No.2524
- Revenue Official Receipt with Serial No. ROR200301341101.
Full
Text
|
February 6, 2004
|
|
RMC No. 8-2004
|
Notifies
the loss of 1 triplicate copy of unused BIR Form No. 1954
- Certificate Authorizing Registration with Serial No.
CAR200300222435. Full
Text |
February 18, 2004
|
|
RMC No. 9-2004
|
Prescribes
the guidelines and policies on the taxation of banks and
non-bank financial intermediaries performing quasi-banking
functions and other non-bank financial intermediaries
as a result of the enactment and effectivity of Republic
Act No. 9238, which excludes several services from the
coverage of the Value-Added Tax and re-imposing the Gross
Receipts Tax on banks and non-bank financial intermediaries
performing quasi-banking functions and other non-bank
financial intermediaries beginning January 1, 2004 Full
Text | RA
9238 |
February 20, 2004
|
|
RMC No. 10-2004
|
Supplements
RMC No. 9-2004 issued in relation to the implementation
of Republic Act No. 9238 for banks and non-bank financial
intermediaries, specifically for the reimposition of Gross
Receipts Tax Full
Text |
February 23, 2004
|
|
RMC No. 11-2004
|
Prescribes
the full text of Executive Order No. 259 entitled "Creating
the Department of Finance Revenue Integrity Protection
Service".
Full
Text |
February 24 2004
|
|
RMC No. 12-2004
|
Publishes
the full text of Memorandum Order No. 126 issued by the
President of the Philippines. Full
Text
|
February 26, 2004
|
|
RMC No. 13-2004
|
Prescribes
the weekly reporting system for the Bureau's Centennial
Taxpayers Recognition Program. Full
Text | Annex
A |
March 1, 2004
|
|
RMC No. 14-2004
|
Cancels
1 set of unused BIR Form No. 1954 - Certificate Authorizing
Registration with Serial No. CAR200300225572. Full
Text |
March 10, 2004
|
|
RMC No. 15-2004
|
Specifies
details relative to the entry into force, effectivity
and applicability of the Philippine Tax Treaties with
Bahrain, Bangladesh, Czech, Sweden and Vietnam. Full
Text |
March 10, 2004
|
|
RMC No. 16-2004
|
Publishes
the full text of Bank Bulletin No. 2003-11 relative to
internal revenue tax payment thru Tax Debit Memo. Full
Text |
March 10, 2004
|
|
RMC No. 17-2004
|
Prescribes the list of Tax Credit Certificates and
Disbursement Vouchers for tax refunds for the month
of February 2004.
Full Text | Annex
A
|
March 17, 2004
|
|
RMC No. 18-2004
|
Notifies
the loss of 1 pad of unused BIR Form No. 0423 - Apprehension
Slip with Serial Nos. APS200300006651 to APS200300006700.
Full
Text |
March 22, 2004
|
|
RMC No. 19-2004
|
Notifies
the loss of 1 set of unused BIR Form No. 0421 - Tax Verification
Notice with Serial No. TVN200100100129. Full
Text |
March 22, 2004
|
|
RMC No. 20-2004
|
Notifies
the loss of 1 set of unused BIR Form No. 1954 - Certificate
Authorizing Registration with Serial No. CAR200300157455.
Full
Text |
April 1, 2004
|
|
RMC No. 21-2004
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of March 2004. Full
Text | Annex |
April 13, 2004
|
|
RMC No. 22-2004
|
Defines
the rules relative to the accounting methods to be used
by taxpayers for internal revenue tax purposes. Full
Text |
April 14, 2004
|
|
RMC No. 23-2004
|
Reiterates
the provisions of RR No. 2-87 relative to the issuance
of Official Delivery Invoice and maintenance of Official
Register Books with respect to removal/sale of molasses.
Full
Text |
April 15, 2004
|
|
RMC No. 24-2004
|
Provides
basic information and answers to questions frequently
asked about the Centennial Taxpayers Recognition Program.
Full
Text |
April 16, 2004
|
|
RMC No. 25-2004
|
Specifies
the activities for the BIR's Centennial Anniversary Celebration.
Full
Text |
April 16, 2004
|
|
RMC No. 26-2004
|
Clarifies
issues pertaining to the modified procedures of registering
manually-printed receipts or sales/commercial invoices
prior to their use. Full
Text |
April 28, 2004
|
|
RMC No. 27-2004
|
Notifies
the loss of 2 original copies of unused BIR Form No. 1954
- Certificate Authorizing Registration with Serial Nos.
CAR200400021976 and CAR200400021978. Full
Text |
April 30, 2004
|
|
RMC No. 28-2004
|
Reiterates
the provision of RMO No. 39-87 which specifies that deficiency
tax assessments of P 100 or less shall no longer be assessed
nor collected. Full
Text |
May 3, 2004
|
|
RMC No. 29-2004
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of April 2004. Full
Text | Annex
A |
May 12, 2004
|
|
RMC No. 30-2004
|
Reminds
all Regional Directors and Revenue District Officers of
their responsibilities to the Centennial Taxpayers Recognition
Program. Full
Text | Annex
A | Annex
B | Annex
C | Annex
D | Annex
E |
May 20, 2004
|
|
RMC No. 31-2004
|
Specifies
that the Bangko Sentral ng Pilipinas is currently implementing
its Checkless Payment System. Full
Text |
Annex A | Annex
B | Annex
C |
June 3, 2004
|
|
RMC No. 32-2004
|
Prescribes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of May 2004. Full
Text | Annex
|
June 8, 2004
|
|
RMC No. 33-2004
|
Prescribes
the revised rules and regulations implementing R.A. No.
8502, otherwise known as the "Jewelry Industry Development
Act of 1998.". Full
Text | Annex
|
June 8, 2004
|
|
RMC No. 34-2004
|
Notifies
the loss of 1 set of unused BIR Form No. 1954 - Certificate
Authorizing Registration with Serial No. CAR200300195267
. Full
Text |
June 14, 2004
|
|
RMC No. 35-2004
|
Notifies
the cancellation of 11 pads and 16 sets of unused BIR
Form No. 2310 - Tax Credit Certificates with Serial Nos.
TCC200200001501 to TCC200200002050 and TCC200200001485
to TCC200200001500 and. Full
Text |
June 16, 2004
|
|
RMC No. 36-2004
|
Circularizes
Supreme Court's decision that pawnshops are not subject
to the 5% lending investor's tax. Full
Text |
June 16, 2004
|
|
RMC No. 37-2004
|
Clarifies
the settlement of the Value-Added Tax liabilities of pawnshops
for taxable years 1996 to 2002. Full
Text | Annex
A | Annex
1 | Annex
2 |
June 16, 2004
|
|
RMC No. 38-2004
|
Publishes
the full text of Circular Letter No. 2004-10 issued by
the Secretary of the Department of Budget and Management
regarding unpaid Social Insurance Premiums to the GSIS.
Full
Text |
June 25, 2004
|
|
RMC No. 39-2004
|
Prescribes
the mechanism for the settlement of the income and franchise
tax liabilities of Local Water Districts for taxable years
1996 to 2002. Full
Text | Annex
A | Annex
B |
July 2, 2004
|
|
RMC No. 40-2004
|
Circularizes
the full text of DOF Order No. 17-04 prescribing the guidelines
to implement the registration of Barangay Micro Business
Enterprises and the availment of tax incentives under
R.A. No. 9178. Full
Text | Annex |
July 1, 2004
|
|
RMC No. 41-2004
|
Cancels
1,500 pieces of unused Documentary Stamps with Serial
Nos. DSJ200030004359901 to DSJ20030004361400. Full
Text |
July 7, 2004
|
|
RMC No. 42-2004
|
Notifies
the loss of 1 original copy of unused Certificate Authorizing
Registration (BIR Form No. 1954) with Serial No. CAR200400045081.
Full
Text |
July 8, 2004
|
|
RMC No. 43-2004
|
Notifies
the cancellation of 4 sets of unused BIR Form No. 2524
- Revenue Official Receipt with Serial Nos. ROR200400336008,
ROR200400337008, ROR200400338008 and ROR200400339008.
Full
Text |
July 15, 2004
|
|
RMC No. 44-2004
|
Publishes
the full text of the memorandum issued by Undersecretary
Nieves L. Osorio of the Department of Finance containing
an advisory on foreign travels. Full
Text |
July 20, 2004
|
|
RMC No. 45-2004
|
Publishes
the full text of Memorandum Circular No. 55 issued by
the President of the Philippines entitled "Directing
all Departments, Bureaus, Offices and Instrumentalities
of the Government, Including Government-Owned and Controlled
Corporations to Incorporate the Use of 1% by Volume Coconut
Methyl Ester in their Diesel Requirements." Full
Text |
July 21, 2004
|
|
RMC No. 46-2004
|
Notifies
the loss of 1 set of unused BIR Form No. 1954 - Certificate
Authorizing Registration with Serial No. CAR200400057930.
Full
Text |
July 21, 2004
|
|
RMC No. 47-2004
|
Notifies
the cancellation of 8 pads and 205 sets of BIR Form No.
2524 (Revenue Official Receipt), 1,250 pieces of Documentary
Stamps and 5 pads of Accountable Form No. 51 (Official
Receipt). Full
Text |
July 23, 2004
|
|
RMC No. 48-2004
|
Notifies
the revocation/cancellation of BIR Ruling Nos. 076-88,
004-89 and 191-89 pursuant to Court of Tax Appeals Case
No. 5233. Full
Text |
July 26, 2004
|
|
RMC No. 49-2004
|
Notifies
the loss of 1 set of used BIR Form No. 1954 - Certificate
Authorizing Registration with Serial No. CAR200300128673.
Full
Text |
August 3, 2004
|
|
RMC No. 50-2004
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of July 2004. Full
Text | Annex
|
August 10, 2004
|
|
RMC No. 51-2004
|
Specifies
BIR offices authorized to issue Tax Debit Memo (TDM).
Full
Text |
August 13, 2004
|
|
RMC No. 52-2004
|
Prescribes
the format of the Sworn Affidavit specified in Department
Order No. 17-04, which contains the guidelines to implement
the registration of Barangay Micro Business Enterprises
(BMBE) and the availment of tax incentives under the BMBE
Act of 2002. Full
Text | Annex
|
August 13, 2004
|
|
RMC No. 53-2004
|
Clarifies
whether minors who are opening a bank account can be issued
a Taxpayer Identification Number (TIN). Full
Text |
August 13, 2004
|
|
RMC No. 54-2004
|
Publishes
the full text of Memorandum Circular No. 01-04 from the
National Statistical Coordination Board relative to the
celebration of the 15Th National Statistics Month in October
2004. Full
Text |
August 18, 2004
|
|
RMC No. 55-2004
|
Prescribes
the BIR's policy on the handling of TIN verification queries
raised by companies. Full
Text |
September 6, 2004
|
|
RMC No. 56-2004
|
Notifies
the loss of 1 set of unused BIR Form No. 1954 - Certificate
Authorizing Registration with Serial No. CAR200400155857.
Full
Text |
September 7, 2004
|
|
RMC No. 57-2004
|
Publishes
the full text of Administrative Order No. 103 issued by
the President of the Philippines entitled "Directing
the Continued Adoption of Austerity Measures in the Government."
Full
Text |
September 13, 2004
|
|
RMC No. 58-2004
|
Notifies
the loss of 1 duplicate copy of unused BIR Form No. 1954
- Certificate Authorizing Registration with Serial No.
CAR200400131805.
Full Text |
September 16, 2004
|
|
RMC No. 59-2004
|
Circularizes
the Department of Budget and Management and Department
of Education Joint Circular No. 2004-1 implementing the
direct release of funds to the Regional Offices and implementing
units (Division/High School).Full
Text |
September 23, 2004
|
|
RMC No. 60-2004
|
Clarifies
the withholding of creditable Value-Added Tax by government
offices on purchases of P1,000.00 and below. Full
Textt |
September 23, 2004
|
|
RMC No. 61-2004
|
Notifies
the loss of 1 set of unused BIR Form No. 1954-Certificate
Authorizing Registration with Serial No. CAR200400093102.Full
Text |
October 1, 2004
|
|
RMC No. 62-2004
|
Prescribes
the use of the Government Expense Code. Full
Text | Annex
|
October 11, 2004
|
|
RMC No. 63-2004
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of September 2004.Full
Text |
October 14, 2004
|
|
RMC No. 64-2004
|
Notifies
the loss of 2 sets of unissued/filled-up BIR Form No.
1954-Certificate Authorizing Registration with Serial
Nos. CAR200400073506 and CAR200400073676. Full
Text |
October 21, 2004
|
|
RMC No. 65-2004
|
Notifies
the loss of 1 set of unused BIR Form No. 1954-Certificate
Authorizing Registration with Serial No. CAR200300160753.
Full
Text |
October 21, 2004
|
|
RMC No. 66-2004
|
Notifies
the loss of 1 quadruplicate copy of unused BIR Form No.
1954 - Certificate Authorizing Registration with Serial
No. CAR200400189045. Full
Text |
November 11, 2004
|
|
RMC No. 67-2004
|
Circularizes
the list of Tax Credit Certificates and Disbursement Vouchers
for tax refunds issued for the month of October 2004.
Full
Text | Annex
A |
November 17, 2004
|
|
RMC No. 68-2004
|
Cancels
3 sets of BIR Form No. 1954 - Certificate Authorizing
Registration with Serial Numbers CAR200400168810, CAR200400168870
and CAR200400171264. Full
Text |
November 17, 2004
|
|
RMC No. 69-2004
|
Publishes
the full text of BOC and BIR Joint Order pertaining to
the disposition of tax-exempt vehicles registered or owned
by Diplomatic Mission and Consular Offices/Officials,
its officers, including its administrative and technical
staff members enjoying tax and duty free privileges. Full
Text |
November 22, 2004
|
|
RMC No. 70-2004
|
Clarifies
the proper determination of amount of Value-Added Tax
on VAT invoices or VAT official receipts. Full
Text |
November 23, 2004
|
|
RMC No. 71-2004
|
Prescribes
the mandatory availment of the Electronic Filing and Payment
System and mandatory Electronic Submission of Summary
List of Sales and Purchases and Annual Alphalist of Income
Payees and Taxes Withheld. Full
Text |
November 23, 2004
|
|
RMC No. 72-2004
|
Clarifies
issues on the additional transactions subject to Creditable
Withholding Tax. Full
Text |
November 23, 2004
|
|
RMC No. 73-2004
|
Provides
the guidelines and policies for the assessment and collection
of Business Tax applicable to pawnshops. Full
Text |
November 26, 2004
|
