|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMC No. 1-2008 |
Circularizes the full text of unnumbered memorandum regarding “Request to Allow Revenue Collection Officers to Receive Tax Payments, in Cash or in Checks over the P 10,000.00 Threshold” |
January 2, 2008 |
|
RMC No. 2-2008 |
Circularizes the formats and contents of the Application for Abatement Program and the Termination Letter under Revenue Regulations No. 15-2007 |
January 4, 2008 |
|
RMC No. 3-2008 |
Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS]) |
January 7, 2008 |
|
RMC No. 4-2008 |
Notifies the destruction of various accountable forms during a fire |
January 7, 2008 |
|
RMC No. 5-2008 |
Circularizes the full text of unnumbered memorandum regarding the shortage of loose documentary stamps |
January 7, 2008 |
|
RMC No. 6-2008 |
Circularizes the full text of EO No. 637, which provides the basis for the computation of the incentive benefits of personnel who may be affected by the implementation of the Rationalization Program under EO No. 366 |
January 10, 2008 |
|
RMC No. 7-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2007 |
January 10, 2008 |
|
RMC No. 8-2008 |
Publishes the full text of Memorandum Circular No. 13, entitled Amendment to Section 63, Rule XVI of the Omnibus Rules on Leave |
January 10, 2008 |
|
RMC No. 9-2008 |
Publishes the full text of Circular Letter No. 2007-10 entitled “Guidelines on the Transfer of Funds to Pay the compensation of Affected Personnel Who Opted to be Placed to Other Government Agencies Pursuant to the Rationalization Program |
January 10, 2008 |
|
RMC No. 10-2008 |
Publishes the full text of EO No. 645, which amends Section 4 of EO No. 423 prescribing the rules and procedures on the review and approval of all government contracts to conform to RA No. 9184 otherwise known as “The Government Procurement Reform Act” |
January 10, 2008 |
|
RMC No. 11-2008 |
Notifies the loss of two (2) original copies of Tax Credit Certificates issued to Benguet Center Bank, Inc. |
January 14, 2008 |
|
RMC No. 12-2008 |
Reiterates the requirement for the submission of TIN and other BIR-prescribed returns/documents as conditions for the issuance/renewal of Mayor’s Permit/License/Privilege Tax Receipt by the concerned Local Government Unit |
January 18, 2008 |
|
RMC No. 13-2008 |
Re-circularizes the full text of EO No. 53 mandating all government agencies concerned to provide the BIR with the necessary information to help increase tax collections |
January 29, 2008 |
|
RMC No. 14-2008 |
Clarifies the validity of the Certificates of Accreditation issued by the PCNC to charitable institutions prior to the effectivity date of EO No. 671 |
January 29, 2008 |
|
RMC No. 15-2008 |
Circularizes the procedures and guidelines in the election of rank and file representatives for the National Selection Board |
February 1, 2008 |
|
RMC No. 16-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2008 |
February 12, 2008 |
|
RMC No. 17-2008 |
Provides the list of municipalities and its class for uniform application of compromise penalties for criminal violations of the Tax Code |
February 20, 2008 |
|
RMC No. 18-2008 |
Publishes the full text of Administrative Order No. 189 entitled “Affirming the Policy of Consultation, Equity and Gradualism in Imposing/Increasing Charges and for Other Purposes” |
February 21, 2008 |
|
RMC No. 19-2008 |
Circularizes the full text of “A Basic Guide on the Tax Amnesty Act of 2007” for taxpayers who wish to avail of the Tax Amnesty pursuant to R.A. No. 9480 |
February 26, 2008 |
|
RMC No. 20-2008 |
Publishes the full text of Executive order No. 660 rationalizing the tax privilege covering importations by registered enterprises within the Subic Special Economic Zone |
March 10, 2008 |
|
RMC No. 21-2008 |
Clarifies issues on the persons liable to the tax imposed under Section 127 of the Tax Code and the crediting of tax collection to the appropriate office of the BIR |
March 12, 2008 |
|
RMC No. 22-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2008 |
March 13, 2008 |
|
RMC No. 23-2008 |
Publishes the full text of RA No. 9490 entitled “An Act Establishing the Aurora Special Economic Zone in the Province of Aurora, Creating for the Purpose the Aurora Special Economic Zone Authority, Appropriating Funds Therefore and for Other Purposes” |
March 13, 2008 |
|
RMC No. 24-2008 |
Clarifies the scope of the term direct costs and expenses that should comprise the "cost of services" for purposes of computing the gross income subject to the 2% Minimum Corporate Income Tax |
March 17, 2008 |
|
RMC No. 25-2008 |
Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutions |
March 18, 2008 |
|
RMC No. 26-2008 |
Provides interim guidelines for transfer pricing |
March 27, 2008 |
|
RMC No. 27-2008 |
Circularizes the full text of EO No. 659, entitled “Improving the Negotiability and Acceptability of Agrarian Reform Bonds” |
March 31, 2008 |
|
RMC No. 28-2008 |
Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS |
April 1, 2008 |
|
RMC No. 29-2008 |
Publishes the full text of Department Order No. 11-2008 which clarifies the last day for availing of the benefits under the Tax Amnesty Act of 2007 |
April 3, 2008 |
|
RMC No. 30-2008 |
Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes |
April 8, 2008 |
|
RMC No. 31-2008 |
Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoes |
April 11, 2008 |
|
RMC No. 32-2008 |
Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment |
April 15, 2008 |
|
RMC No. 33-2008 |
Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availability |
April 17, 2008 |
|
RMC No. 34-2008 |
Clarifies the tax treatment of director's fees for Income Tax and business tax purposes |
April 18, 2008 |
|
RMC No. 35-2008 |
Notifies the loss of two (2) sets of unused BIR Form No. 1919 – Office Audit-Letter of Authority |
April 21, 2008 |
|
RMC No. 36-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2008 |
April 23, 2008 |
|
RMC No. 37-2008 |
Circularizes CSC Memorandum Circular No. 6, Series of 2008 regarding deferment of the use of the revised form of Statement of Assets, Liabilities and Networth |
April 29, 2008 |
|
RMC No. 38-2008 |
Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices |
May 13, 2008 |
|
RMC No. 39-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2008 |
May 23, 2008 |
|
RMC No. 40-2008 |
Notifies the loss of one (1) set of unused BIR Form No. 0423 –Apprehension Slip |
May 23, 2008 |
|
RMC No. 41-2008 |
Notifies the loss of one (1) set of unused BIR Form No. 0421 –Tax Verification Notice |
May 23, 2008 |
|
RMC No. 42-2008 |
Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment |
May 26, 2008 |
|
RMC No. 43-2008 |
Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment |
May 27, 2008 |
|
RMC No. 44-2008 |
Circularizes the full text of Department Order No. 9-08 entitled “Implementing Rules and Regulations on the Accessibility of Information on Taxpayers Between the Bureau of Internal Revenue and the Local Government Units for Tax Collection Purposes Pursuant to Executive Order No. 646” |
June 5, 2008 |
|
RMC No. 45-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2008 |
June 18, 2008 |
|
RMC No. 46-2008 |
Provides basic questions and answers to clarify issues concerning common carriers by air and their agents relative to the revenue and receipt from transport of passengers, goods/cargoes and mail and from excess baggage |
June 20, 2008 |
|
RMC No. 47-2008 |
Prescribes the procedures in handling taxpayers’ request for transfer of registration |
June 20, 2008 |
|
RMC No. 48-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2008 |
July 24, 2008 |
|
RMC No. 49-2008 |
Clarifies the composition of the National Evaluation Board as contemplated in Section 204 of the Tax Code of 1997 |
July 25, 2008 |
|
RMC No. 50-2008 |
Notifies the loss of triplicate copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 012832 |
July 30, 2008 |
|
RMC No. 51-2008 |
Circularizes Memorandum Circular No. 03, s. 2001 issued by the Civil Service Commission entitled “Revised Policies on Merit Promotion Plan” |
July 30, 2008 |
|
RMC No. 52-2008 |
Circularizes Memorandum Circular No. 04, s. 2005 entitled “Amendment to Policy No. 12 of CSC MC No. 3, s. 2001 and Clarification of the Functions and Responsibilities of the Personnel Selection Board” |
July 30, 2008 |
|
RMC No. 53-2008 |
Notifies the loss of one (1) pad of unused Accountable Form No. 51 (AF51) |
August 8, 2008 |
|
RMC No. 54-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2008 |
August 11, 2008 |
|
RMC No. 55-2008 |
Provides the deadline of corporate taxpayers for the filing of 2nd Quarter Income Tax return and clarifies the procedure in the filing of tax returns, among others |
August 15, 2008 |
|
RMC No. 56-2008 |
Clarifies the procedure on the handling of taxpayer’s application for cancellation of business registration and issues warning on the use of Official Receipts/Sales Invoices of dissolved businesses for purposes of claiming input taxes |
August 20, 2008 |
|
RMC No. 57-2008 |
Notifies the loss of two (2) sets of unused BIR Form No. 2524 – Revenue Official Receipt |
August 21, 2008 |
|
RMC No. 58-2008 |
Clarifies the time within which to reckon the redemption period on foreclosed asset and the period within which to pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the forclosure of real estate mortgage by those governed by the General Banking Law of 2000 (RA No. 8791), as well as the venue for the payment of these taxes |
August 27, 2008 |
|
RMC No. 59-2008 |
Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes |
August 27, 2008 |
|
RMC No. 60-2008 |
Notifies the loss of several Revenue Official Receipts-BIR Form No. 2524 |
August 28, 2008 |
|
RMC No. 61-2008 |
Encourages participation to the celebration of the 19th National Statistics Month in October 2008 |
August 29, 2008 |
|
RMC No. 62-2008 |
Notifies the loss of four (4) sets of unused BIR Form No. 1954 – Certificate Authorizing Registration |
September 1, 2008 |
|
RMC No. 63-2008 |
Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration |
September 1, 2008 |
|
RMC No. 64-2008 |
Circularizes the memorandum of the Commissioner of Internal Revenue on the imposition of limit to the grant of permission for personal travel abroad |
September 2, 2008 |
|
RMC No. 65-2008 |
Clarifies the business taxation on the activities undertaken by the Bangko Sentral ng Pilipinas in pursuance of its mandates as the independent central monetary authority of the Republic of the Philippines |
September 9, 2008 |
|
RMC No. 66-2008 |
Prescribes the venue for the filing of tax returns and payment of internal revenue taxes of newly transferred taxpayers |
September 25, 2008 |
|
RMC No. 67-2008 |
Clarifies the prescribed date of collection of all accepted tax returns and payments, including payment thru checks received by Authorized Agent Banks after clearing cut-off time |
September 25, 2008 |
|
RMC No. 68-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2008 |
October 8, 2008 |
|
RMC No. 69-2008 |
Notifies the cancellation of the missing triplicate copy from one issued set of BIR Form No. 2311 – Tax Debit Memo and one unissued set of the same accountable form |
October 14, 2008 |
|
RMC No. 70-2008 |
Notifies the loss of one (1) pad of Accountable Form No. 51 |
October 21, 2008 |
|
RMC No. 71-2008 |
Notifies the loss of the duplicate to triplicate copies from 7 used sets of BIR Form No. 2524 – Revenue Official Receipt and another 31 unused sets of the same accountable form |
November 4-2008 |
|
RMC No. 72-2008 |
Provides basic questions and answers to prescribe and clarify the guidelines and procedures in the issuance of TIN to SEC registrants |
November 4, 2008 |
|
RMC No. 73-2008 |
Publishes the full text of the BIR Records Disposition Schedule |
November 7, 2008 |
|
RMC No. 74-2008 |
Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled “Guidelines and Procedures for the Release of the LGU Shares from the Value-Added Tax in Lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. and the Philippine Racing Club, Inc.” |
November 7, 2008 |
|
RMC No. 75-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2008 |
November 21, 2008 |
|
RMC No. 76-2008 |
Recognizes the construction agent for the construction or renovation of official buildings or properties of the U.S. Embassy and amends RMC No. 31-2006 |
November 24, 2008 |
|
RMC No. 77-2008 |
Clarifies the taxability of director’s fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposes |
December 3, 2008 |
|
RMC No. 78-2008 |
Publishes the full text of Circular 02-2008 entitled “Clarification on the Role of the Special Allotment Release Order in the Procurement Process” |
December 9, 2008 |
|
RMC No. 79-2008 |
Notifies the loss of duplicate copy from one (1) set of unused BIR Form No. 0421 – Tax Verification Notice |
December 12, 2008 |
|
RMC No. 80-2008 |
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2008 |
December 17, 2008 |
|
RMC No. 81-2008 |
Publishes the full text of Administrative Order No. 239 entitled “Prohibiting the Use of Government Vehicles for Purposes Other Than Official Business, and for Other Purposes” |
December 18, 2008 |
|
RMC No. 82-2008 |
Circularizes the procedures for registration of manual books of accounts |
December 23, 2008 |
|
RMC No. 83-2008 |
Circularizes the new BIR Vision and Mission statements |
December 24, 2008 |
