|
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 |
January 3, 2003 |
|
RMC No. 2-2003 |
Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002 |
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) |
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) |
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 |
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 |
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 |
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 |
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 |
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 |
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" |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
April 30, 2003 |
|
RMC No. 25-2003 |
Notifies the loss of four (4) sets of unused BIR Form No. 0421 - Tax Verification Notice |
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 |
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 |
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 |
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 |
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." |
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. |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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. |
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 |
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. |
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. |
August 11, 2003 |
|
RMC No. 45-2003 |
Clarifies the policy on the use of head office receipts/invoices by branches. |
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 |
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. |
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. |
August 25, 2003 |
|
RMC No. 49-2003 |
Prescribes amendments to RMC No. 42-2003 relative to the processing of claims for VAT credit/refund. |
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. |
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. |
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. |
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 |
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 |
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. |
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. |
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. |
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. |
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. |
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 |
October 9, 2003 |
|
RMC No. 61-2003 |
Prescribes additional information to be indicated in the VAT invoice/receipt. |
October 8, 2003 |
|
RMC No. 62-2003 |
Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions. |
October 8, 2003 |
|
RMC No. 63-2003 |
Subjects local water districts to Franchise Tax and Corporate Income Tax. |
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. |
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. |
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. |
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. |
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. |
October 17, 2003 |
|
RMC No. 69-2003 |
Clarifies the tax base for purposes of the percentage (gross receipts) tax. |
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 |
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 |
October 23, 2003 |
|
RMC No. 72-2003 |
Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority |
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 |
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 |
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 |
November 11, 2003 |
|
RMC No. 76-2003 |
Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions |
November 17, 2003 |
|
RMC No. 77-2003 |
Classifies payments for software programs for income tax purposes |
November 19, 2003 |
|
RMC No. 78-2003 |
Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003 |
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 |
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 |
December 29, 2003 |
