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. 
Digest | Full Text

January 5, 2004

RMC No. 2-2004

Clarifies the issues on VAT taxable transactions of Philippine Port Authority. 
Digest | Full Text

January 7, 2004

RMC No. 3-2004

Notifies the loss of 1 Tax Credit Certificate with Serial No. 000959. 
Digest | Full Text

January 14, 2004

RMC No. 4-2004

Notifies the loss of 1 set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial No. CAR200000109537. 
Digest | 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. 
Digest | Full Text

February 5, 2004

RMC No. 6-2004

Publishes the full text of PHILHEALTH Advisory No. 06-002-2003.
Digest | 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.
Digest | 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. 
Digest | 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.
Digest | 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 
Digest | 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".
Digest | 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.
Digest | Full Text

February 26, 2004

RMC No. 13-2004

Prescribes the weekly reporting system for the Bureau's Centennial Taxpayers Recognition Program. 
Digest | Full Text | Annex

March 1, 2004

RMC No. 14-2004

Cancels 1 set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial No. CAR200300225572. 
Digest | 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.
Digest | 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. 
Digest | 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.
Digest | Full Text | Annex

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. 
Digest | 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.
Digest | 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.
Digest 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. 
Digest | 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. 
Digest | 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.
Digest | Full Text

April 15, 2004

RMC No. 24-2004

Provides basic information and answers to questions frequently asked about the Centennial Taxpayers Recognition Program. 
Digest | Full Text

April 16, 2004

RMC No. 25-2004

Specifies the activities for the BIR's Centennial Anniversary Celebration.
Digest | 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.
Digest | 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.
Digest | 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.
Digest 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.
Digest | Full Text | Annex

May 12, 2004

RMC No. 30-2004

Reminds all Regional Directors and Revenue District Officers of their responsibilities to the Centennial Taxpayers Recognition Program. 
Digest | 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.
Digest | 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. 
Digest | 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.". 
Digest | 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 .
Digest | 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.
Digest | 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. 
Digest | 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.
Digest | 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. 
Digest | 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. 
Digest | 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.
Digest | Full Text | Annex

July 1, 2004

RMC No. 41-2004

Cancels 1,500 pieces of unused Documentary Stamps with Serial Nos. DSJ20030004359901 to DSJ20030004361400.
Digest | 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.
Digest | 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
Digest | 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
Digest | 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."
Digest | 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
Digest | 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)
Digest | 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
Digest | 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
Digest | 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
Digest | Full Text | Annex

August 10, 2004

RMC No. 51-2004

Specifies BIR offices authorized to issue Tax Debit Memo (TDM)
Digest | 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
Digest | Full Text | Annex A

August 13, 2004

RMC No. 53-2004

Clarifies whether minors who are opening a bank account can be issued a Taxpayer Identification Number (TIN)
Digest | 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
Digest | Full Text

August 18, 2004

RMC No. 55-2004

Prescribes the BIR's policy on the handling of TIN verification queries raised by companies
Digest | 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
Digest | 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."
Digest | 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
Digest | 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)
Digest | 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
Digest | Full Text

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
Digest | Full Text

October 1, 2004

RMC No. 62-2004

Prescribes the use of the Government Expense Code
Digest | 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
Digest | 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
Digest | 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
Digest | 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
Digest | 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
Digest | Full Text

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
Digest | 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
Digest | 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
Digest | 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
Digest | Full Text

November 23, 2004

RMC No. 72-2004

Clarifies issues on the additional transactions subject to Creditable Withholding Tax
Digest | 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
Digest | Full Text

November 26, 2004

RMC No. 74-2004

Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004 
Digest | Full Text

December 15, 2004

RMC No. 75-2004

Notifies the loss of 2 sets of BIR Form No. 2524- Certificate Authorizing Registration with Serial Nos. ROR200301549999 and ROR200301550000
Digest | Full Text

December 29, 2004

RMC No. 76-2004

Publishes the full text of Memorandum issued by the Executive Secretary entitled "Use of International and National Direct Dial (IDD and NDD) Facilities" 
Digest | Full Text

December 28, 2004