|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMC No. 1-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2001 |
January 9, 2002 |
|
RMC No. 2-2002 |
Notifies the loss of twenty nine (29) sets of unused BIR Form No. 2524 (Revenue Official Receipt) with Serial Nos. ROR199900666872-ROR199900666900 |
January 10, 2002 |
|
RMC No. 3-2002 |
Circularizes Memorandum Circular No. 5-2001 of the Government Service Insurance System which amends Section 11.8.2, Rule Xl of the implementing rules and regulations of R.A. 8291, otherwise known as the GSIS Act of 1997 |
January 15, 2002 |
|
RMC No. 4-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2001 |
February 15, 2002 |
|
RMC No. 5-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2002 |
February 15, 2002 |
|
RMC No. 6-2002 |
Prescribes the establishment of Tax Filing Centers at the Revenue District Offices, Large Taxpayers Assistance Division I and II and Large Taxpayers District Office-Makati to receive "No Payment" returns (exempt/break-even/refundable and "For Second Installment") |
February 18, 2002 |
|
RMC No. 7-2002 |
Notifies the loss of one (1) pad of unused BIR Form No. 2320 - Tax Credit Certificate with Serial Nos. 024701 to 024750 |
February 22, 2002 |
|
RMC No. 8-2002 |
Notifies the loss of three (3) sets of used BIR Form No. 0421 - Tax Verification Notice with Serial Nos. TVN200000156132 to TVN200000156134 |
February 26, 2002 |
|
RMC No. 9-2002 |
Notifies the loss of unused BIR Form No. 2524 - Revenue Official Receipt with Serial Nos. ROR200000415495 (1 set) and ROR200000415496 (2 sheets) |
February 26, 2002 |
|
RMC No. 10-2002 |
Prescribes the guidelines in the implementation of Administrative Order No. 32 providing for adjusted official working hours for the months of April and May 2002 |
March 27, 2002 |
|
RMC No. 11-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2002 |
April 3, 2002 |
|
RMC No. 12-2002 |
Publishes the formats to be used by the withholding agents in the submission/filing in diskette form of alphabetical list of employees and list of payees which form part of the Annual Information Return (BIR Form No. 1604-CF/1604-E) |
April 4, 2002 |
|
RMC No. 13-2002 |
Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and Cebu |
April 11, 2002 |
|
RMC No. 14-2002 |
Prescribes the procedures for the manner of filing of tax returns for income derived by Foreign Currency Deposit Units from foreign currency and other transactions and the manner of reporting their income for income tax purposes |
April 15, 2002 |
|
RMC No. 15-2002 |
Circularizes BIR Ruling No. 12-02 which contains the interpretation of the term “engaged in preferred areas of activities” used under tax treaty article on royalties |
April 26, 2002 |
|
RMC No. 16-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2002 |
May 7, 2002 |
|
RMC No. 17-2002 |
Circularizes BIR Ruling No. 043-2000 relative to the taxability of cologne products as toilet waters |
May 28, 2002 |
|
RMC No. 18-2002 |
Circularizes the interpretation by the Supreme Court of the Philippines of the pertinent provisions of Section 140 of the Tax Code of 1997 relative to exemption from specific tax of the sale of stemmed leaf tobacco |
May 31, 2002 |
|
RMC No. 19-2002 |
Circularizes the entry into force and applicability on income of the Convention between the Republic of the Philippines and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income, and the Agreement between the Republic of the Philippines and the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income |
June 13, 2002 |
|
RMC No. 20-2002 |
Circularizes the agreement between the BIR and the Bankers Association of the Philippines that the Electronic Fund Transfer Instruction System (EFTIS) currently used by Commercial and Universal banks in paying their own tax liabilities shall be considered as e-payment |
June 21, 2002 |
|
RMC No. 21-2002 |
Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2002 |
July 5, 2002 |
|
RMC No. 22-2002 |
Circularizes the List of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2002 |
July 17, 2002 |
|
RMC No. 23-2002 |
Notifies the loss of two (2) sets of unused BIR Form No. 1954-Certificate Authorizing Registration (transactions involving real and personal properties) with Serial Numbers CAR 200100002937 and CAR 200100002944 |
July 18, 2002 |
|
RMC No. 24-2002 |
Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/Purchases |
July 22, 2002 |
|
RMC No. 25-2002 |
Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100024600 |
July 30, 2002 |
|
RMC No. 26-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2002 |
August 7, 2002 |
|
RMC No. 27-2002 |
Clarifies the policies on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional cases |
August 7, 2002 |
|
RMC No. 28-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2002 |
August 12, 2002 |
|
RMC No. 29-2002 |
Notifies the loss of one (1) set of unused BIR Form No. 2524 - Revenue Official Receipt with Serial Number ROR200101318052 |
August 14, 2002 |
|
RMC No. 29-2002 |
Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200101318052 |
August 14, 2002 |
|
RMC No. 30-2002 |
Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of Valenzuela |
August 20, 2002 |
|
RMC No. 31-2002 |
Notifies the loss of one (1) set of unused BIR Form No. 0421-Tax Verification Notice with Serial Number TVN200100025240 |
August 23, 2002 |
|
RMC No. 32-2002 |
Specifies the immediate audit/verification and processing of 2001 and 2002 tax returns listed in the Circular |
August 29, 2002 |
|
RMC No. 33-2002 |
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to MAR Fishing Company, Inc. with Serial Number 000738 |
August 30, 2002 |
|
RMC No. 34-2002 |
Publishes the full text of Presidential Anti-graft Commission Memorandum regarding the duty to respond to all communications within 15 working days pursuant to RA No. 6713 |
September 3, 2002 |
|
RMC No. 35-2002 |
Publishes the full text of GSIS Branch Memorandum Circular No. 02-2002 entitled “Abolition of Average Monthly Compensation Limit and the Revised Schedule of Contributions Under RA 8291 Effective January 1, 2003” |
September 3, 2002 |
|
RMC No. 36-2002 |
Publishes the full text of GSIS Branch Memorandum Circular No. 03-2002 entitled "Increase in the Maximum Limit of Employees' Compensation Contributions Effective January 1, 2003" |
September 3, 2002 |
|
RMC No. 37-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2002 |
September 6, 2002 |
|
RMC No. 38-2002 |
Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt with Serial Number 076201-076250 |
September 10, 2002 |
|
RMC No. 39-2002 |
Notifies the loss of one (1) pad of unused BIR Form No. 19.14 – Apprehension Receipt with Serial Number 073951-074000 |
September 10, 2002 |
|
RMC No. 40-2002 |
Notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR200100219064 |
September 26, 2002 |
|
RMC No. 40A-2002 |
Circularizes Department Order No. 7-02 which provides the implementing rules for the first paragraph of Section 4 of the Tax Code of 1997 – “Power of the Commissioner to interpret tax laws and to decide tax cases” |
September 11, 2002 |
|
RMC No. 41-2002 |
Notifies the loss of original copies of Tax Credit Certificates (TCCs) issued to various grantees |
September 26, 2002 |
|
RMC No. 42-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2002 |
October 16, 2002 |
|
RMC No. 43-2002 |
Announces that starting October 23, 2002, the BIR’s Accountable Forms Division will issue a Documentary Stamp with P 15 denomination |
October 24, 2002 |
|
RMC No. 44-2002 |
Clarifies taxpayers’ use of accounting methods for internal revenue tax purposes |
October 30, 2002 |
|
RMC No. 45-2002 |
Amends the procedural requirements for the tax exemption of sale of principal residence |
October 30, 2002 |
|
RMC No. 46-2002 |
Clarifies the implication of Article 12(2)(b) on Royalties of the RP-China Tax Treaty |
November 4, 2002 |
|
RMC No. 47-2002 |
Publishes the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines entitled “Guidelines On Foreign Trips Involving Delegations Or Groups Of Two Or More Persons” |
November 13, 2002 |
|
RMC No. 48-2002 |
Circularizes the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the BIR prior to release from the custody of the Bureau of Customs |
November 13, 2002 |
|
RMC No. 49-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2002 |
November 13, 2002 |
|
RMC No. 50-2002 |
Prohibits the filing of multiple claims for credit of input tax attributable to zero-rated sales |
November 15, 2002 |
|
RMC No. 51-2002 |
Clarifies the imposition of the Gross Receipts Tax on items of gross income subject to final withholding tax as well as the tax base thereof. |
November 15, 2002 |
|
RMC No. 52-2002 |
Notifies the loss of three (3) sets of unused BIR Form No. AF51 (Accountable Form No. AF51) with Serial Numbers 8656084P-8656086P |
November 27, 2002 |
|
RMC No. 53-2002 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 (Certificate Authorizing Registration) with Serial Number CAR200100078662. |
November 28, 2002 |
|
RMC No. 54-2002 |
Amends RMC No. 25-2002 relative to the loss of one (1) set of unused BIR Form No. 0421 (Tax Verification Notice) with Serial Number TVN200200024600 instead of TVN200100024600. |
December 11, 2002 |
|
RMC No. 55-2002 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2002 |
December 11, 2002 |
|
RMC No. 56-2002 |
Circularizes pertinent portions of C.T.A. Case No. 6166 relative to the taxability of Health Maintenance Organizations for VAT purposes. |
December 18, 2002 |
