No. of Issuance

Subject Matter

Date of Issue

RMC No. 1-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December, 2004 
Digest | Full Text | Annex A

January 6, 2005

RMC No. 2-2005

Publishes the full text of CSC-DBM Joint Circular No. 03, s. 2004 entitled “Continued Adoption of Austerity Measures Through the Non-Filling of Vacant Positions” 
Digest | Full Text | Annex A | Annex B

January 14, 2005

RMC No. 3-2005

Circularizes the full text of Department Order No. 35-04 which amends the composition of committees on real property valuation 
Digest | Full Text | DO No. 35-04

January 18, 2005

RMC No. 4-2005

Publishes the full text of PHILHEALTH Circular No. 22, S-2003 dated June 20, 2003 entitled “New Premium Contribution Schedule for the Employed and Sponsored (Indigent) Sectors starting CY 2004.” 
Digest | Full Text

February 3, 2005

RMC No. 5-2005

Notifies the cancellation of four (4) sets of BIR Form No. 1954 – Certificate Authorizing Registration 
Digest | Full Text

February 9, 2005

RMC No. 6-2005

Circularizes the salient features of Supreme Court decision on waiver of the statute of limitations under the Tax Code 
Digest | Full Text

February 14, 2005

RMC No. 7-2005

Notifies the loss of two (2) sets and the triplicate and quadruplicate copy from another set of BIR Form No. 2320 – Tax Credit Certificate 
Digest | Full Text

February 24, 2005

RMC No. 8-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2005 
Digest | Full Text | Annex A

March 11, 2005

RMC No. 9-2005

Clarifies the term "Financial Statement" as defined in Revenue Regulations No. 4-2005 
Digest | Full Text

March 21, 2005

RMC No. 10-2005

Publishes the full text of Proclamation No. 812 entitled "Declaring the Month of April 2005 as Tax Awareness Month" 
Digest | Full Text

March 29, 2005

RMC No. 11-2005

Publishes the full text of DOF Memorandum on the suspension of Revenue Regulations No. 2-2005 
Digest | Full Text

March 31, 2005

RMC No. 12-2005

Publishing the Full Text of CESB Circular No. 1, series of 2005 entitled "Amendment to the Existing Board Policy on Confernment of CES Eligibility to Applicants with Pending Cases" 
Digest | Full Text

April 6, 2005

RMC No. 13-2005

Notifies the loss of the duplicate to quintuplicate copies from 6 issued BIR Form No. 2524 – Revenue Official Receipt and another 44 unissued sets of the same BIR accountable form 
Digest | Full Text

April 7, 2005

RMC No. 14-2005

Notifies the loss of the quadruplicate copy of an issued BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR200400443915 
Digest | Full Text

April 13, 2005

RMC No. 15-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2005 
Digest | Full Text | Annex A

April 15, 2005

RMC No. 16-2005

Provides basic questions and answers to clarify certain issues relative to Revenue Regulations No. 3-2005 implementing Executive Order No. 398
Digest | Full Text

April 19, 2005

RMC No. 17-2005

Publishes the full text of Memorandum Circular No. 35 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 Implement the Publication of Service Guides and the Posting of Workflow Charts and Providing Guidelines Therefor” 
Digest | Full Text

May 12, 2005

RMC No. 18-2005

Publishes the full text of Circular Letter No. 2005-04 issued by the Acting Secretary of the Department of Budget and Management entitled “Implementation of Administrative Order Nos. 103 and 117” 
Digest | Full Text | Annex

May 18, 2005

RMC No. 19-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2005 
Digest | Full Text | Annex A

May 18, 2005

RMC No. 20-2005

Notifies the loss of six (6) sets of unissued BIR Form No. 0423-Apprehension Slip 
Digest | Full Text

May 19, 2005

RMC No. 21-2005

Circularizes the guidelines and policies for sourcing, pooling and distribution of Philhealth “Common Fund” in Department of Health (DOH) Hospitals and other Government Clinics and Hospitals 
Digest | Full Text

May 30, 2005

RMC No. 22-2005

Specifies the authorized place of filing and/or payment of amended Income Tax returns of actors and actresses 
Digest | Full Text

June 7, 2005

RMC No. 23-2005

Notifies the loss of five (5) sets of unissued BIR Form No. 0423 - Apprehension Slip 
Digest | Full Text

June 20, 2005

RMC No. 24-2005

Requires all Revenue District Offices to submit Accomplishment Reports for Stop-Filer Cases 
Digest | Full Text | Annex A | Annex B | Annex C

June 20, 2005

RMC No. 25-2005

Notifies the loss of original, duplicate and triplicate copy of one (1) set of an unissued BIR Form No. 2524 - Revenue Official Receipt 
Digest | Full Text

June 23, 2005

RMC No. 26-2005

Notifies the loss of original copy of one (1) set of an unissued BIR Form No. 2524-Revenue Official Receipt 
Digest | Full Text

June 23, 2005

RMC No. 27-2005

Notifies the loss of one (1) pad of Tax Remittance Advice
Digest | Full Text

June 27, 2005

RMC No. 28-2005

Notifies the loss of two (2) pads of unissued BIR Form No. 2524 - Revenue Official Receipt 
Digest | Full Text

July 1, 2005

RMC No. 29-2005

Clarifies the provisions of Republic Act No. 9337 (VAT Law of 2005) applicable to the petroleum industry 
Digest | Full Text

July 1, 2005

RMC No. 30-2005

Circularizes the notice for the deferment of Revenue Regulations No. 14-2005 
Digest | Full Text

July 2, 2005

RMC No. 31-2005

Notifies the loss of one (1) set of unused BIR Form No. 1965 - Letter of Authority 
Digest | Full Text

July 4, 2005

RMC No. 32-2005

Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxes 
Digest | Full Text

July 5, 2005

RMC No. 33-2005

Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration 
Digest | Full Text

August 8, 2005

RMC No. 34-2005

Notifies the loss of three (3) original copies of unissued BIR Form No. 17.58 - Authority to Cancel Assessment 
Digest | Full Text

August 8, 2005

RMC No. 35-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2005 
Digest | Full Text | Annex A

August 8, 2005

RMC No. 36-2005

Temporarily suspends until September 30, 2005 the implementation of Revenue Regulations No. 5-2005 
Digest | Full Text

August 9, 2005

RMC No. 37-2005

Publishes the full text of NPM No. 067-2004 issued by the Executive Director of Government Procurement Policy Board (GPPB) entitled “Procurement of Licenses of Software Products through Direct Contracting as an Alternative Method of Procurement” 
Digest | Full Text

August 10, 2005

RMC No. 38-2005

Notifies the loss of one (1) triplicate copy of an issued BIR Form No. 2524 - Revenue Official Receipt 
Digest | Full Text

August 11, 2005

RMC No. 39-2005

Publishes the full text of CSC-DBM Joint Circular No. 2-A, s. 2005 issued by the Chairperson of Civil Service Commission and Secretary of Department of Budget and Management entitled “Amendments to CSC-DBM Joint Circular No. 2, s. 2004 re: Non-Monetary Remuneration for Overtime Services Rendered” 
Digest | Full Text

August 22, 2005

RMC No. 40-2005

Prescribes the standard format of invoice structure for Tollway Industry 
Digest | Full Text

August 22, 2005

RMC No. 41-2005

Publishes the full text of Administrative Order No. 126 entitled “Strengthening Measures to Address the Extraordinary Increase in World Oil Prices, Directing the Enhanced Implementation of the Government’s Energy Conservation Program, and for other Purposes” 
Digest | Full Text

August 26, 2005

RMC No. 42-2005

Clarifies the issue on Tax Remittance Advice collection month to be reported in the 12.09 report 
Digest | Full Text

September 1, 2005

RMC No. 43-2005

Prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange 
Digest | Full Text

September 5, 2005

RMC No. 44-2005

Provides guidelines for the taxation of payments for computer software 
Digest | Full Text

September 8, 2005

RMC No. 45-2005

Clarifies the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property Valuation 
Digest | Full Text

September 9, 2005

RMC No. 46-2005

Suspends until further notice the effectivity of Revenue Memorandum Circular No. 43-2005, which prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange
Digest | Full Text

September 12 , 2005

RMC No. 47-2005

Notifies the loss of duplicate copy of one set of unissued BIR Form No. 1954 - Certificate Authorizing Registration 
Digest | Full Text

September 12, 2005

RMC No. 48-2005

Circularizes the full text of CMIO Office Order No. 06-018-2 to protect the rights of BIR personnel and all others concerned and assist in the preservation of integrity of the Revenue Integrity Protection Service (RIPS) 
Digest | Full Text

September 19, 2005

RMC No. 49-2005

Publishes the full text of Executive Order No. 459 entitled "Streamlining the Procedure in the Disposition of Requests of Government Officials and Employees for Authority to Travel Abroad" 
Digest | Full Text

September 19, 2005

RMC No. 50-2005

Notifies the loss of original copy of an unissued BIR Form No. 0421-Tax Verification Notice with Serial No. TVN200200127402 
Digest | Full Text

September 20, 2005

RMC No. 51-2005

Enjoins revenuers to participate in the activities to celebrate the 16th National Statistics Month in October 2005 
Digest | Full Text | Annex A

September 20, 2005

RMC No. 52-2005

Reiterates the Value-Added Tax liability of the tollway industry 
Digest | Full Text

October 3, 2005

RMC No. 53-2005

Extends until further notice the temporary suspension of the monthly submission of sales report generated by CRM/POS machines prescribed under Revenue Regulations No. 5-2005 
Digest | Full Text

October 5, 2005

RMC No. 54-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2005 
Digest | Full Text | Annex A

October 6, 2005

RMC No. 55-2005

Notifies the loss of one (1) unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400222610 
Digest | Full Text

October 13, 2005

RMC No. 56-2005

Revokes with finality Revenue Memorandum Circular No. 43-2005 pertaining to shares of stock disposed of in the Stock Exchange 
Digest | Full Text

October 19, 2005

RMC No. 57-2005

Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005 
Digest | Full Text

October 20, 2005

RMC No. 58-2005

Clarifies the policy on the production of books, papers, documents and other pertinent data for Revenue Integrity Protection Service purposes 
Digest | Full Text

October 21, 2005

RMC No. 59-2005

Clarifies the tax treatment of petroleum products sold to international marine vessels 
Digest | Full Text

October 24, 2005

RMC No. 60-2005

Notifies the loss of one (1) piece of Tax Remittance Advice with Serial No. 558706 
Digest | Full Text

October 25, 2005

RMC No. 61-2005

Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industry 
Digest | Full Text

October 28, 2005

RMC No. 62-2005

Prescribes the guidelines in the form of basic questions and answers regarding the registration and invoicing requirements including clarification on common issues affecting Value-Added Tax taxpayers 
Digest | Full Text

November 3, 2005

RMC No. 63-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005 
Digest | Full Text | Annex A

November 14, 2005

RMC No. 64-2005

Prescribes the standard format of invoice structure for Taxis and Asian Utility Vehicles 
Digest | Full Text

November 18, 2005

RMC No. 65-2005

Notifies the loss of duplicate to quintuplicate copies of an issued one (1) pad of BIR Form No. 2524 - Revenue Official Receipt 
Digest | Full Text

November 24, 2005

RMC No. 66-2005

Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer cases 
Digest | Full Text

November 30, 2005

RMC No. 67-2005

Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial No. CAR200300048035 
Digest | Full Text

December 2, 2005

RMC No. 68-2005

Circularizes the enhanced VAT forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly Value-Added Tax Return) – September 2005 version 
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B-1Annex B-2

December 8, 2005

RMC No. 69-2005

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2005 
Digest | Full Text | Annex A

December 12, 2005

RMC No. 70-2005

Prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP) 
Digest | Full Text

December 15, 2005

RMC No. 71-2005

Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005 
Digest | Full Text

December 16, 2005

RMC No. 72-2005

Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) 
Digest | Full Text

December 22, 2005

RMC No. 73-2005

Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines 
Digest | Full Text

December 23, 2005

RMC No. 74-2005

Clarifies that the deadline for availment of Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions is up to the first working day of January 2006 
Digest | Full Text

December 28, 2005

RMC No. 75-2005

Notifies the loss of one (1) set of unused BIR Form No. 2524 - Revenue Official Receipt with Serial No. ROR200500569027 
Digest | Full Text

December 29, 2005

RMC No. 76-2005

Notifies the burning of one (1) pad of unused BIR Form No. 2524 - Revenue Official Receipt 
Digest | Full Text

December 29, 2005