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” 
Digest | Full Text

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 
Digest | Full Text | Annex A | Annex B

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]) 
Digest | Full Text | Annex A

January 7, 2008

RMC No. 4-2008

Notifies the destruction of various accountable forms during a fire 
Digest | Full Text

January 7, 2008

RMC No. 5-2008

Circularizes the full text of unnumbered memorandum regarding the shortage of loose documentary stamps 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text | Annex A

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 
Digest | Full Text

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 
Digest | Full Text

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” 
Digest | Full Text

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. 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text | Annex A | Annex B | Annex C

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 
Digest | Full Text | Annex A

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 
Digest | Full Text | Annex A

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” 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text | Annex A

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” 
Digest | Full Text

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 
Digest | Full Text

March 17, 2008

RMC No. 25-2008

Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutions 
Digest | Full Text

March 18, 2008

RMC No. 26-2008

Provides interim guidelines for transfer pricing 
Digest | Full Text

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” 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

April 15, 2008

RMC No. 33-2008

Prescribes the electronic filing returns after manual payment of the tax during officially announced system limited availability 
Digest | Full Text

April 17, 2008

RMC No. 34-2008

Clarifies the tax treatment of director's fees for Income Tax and business tax purposes 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text | Annex A

May 23, 2008

RMC No. 40-2008

Notifies the loss of one (1) set of unused BIR Form No. 0423 –Apprehension Slip 
Digest | Full Text

May 23, 2008

RMC No. 41-2008

Notifies the loss of one (1) set of unused BIR Form No. 0421 –Tax Verification Notice 
Digest | Full Text

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
Digest | Full Text

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 
Digest | Full Text

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” 
Digest | Full Text | Annex A | Annex B | Annex C

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 
Digest | Full Text | Annex A

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 
Digest | Full Text

June 20, 2008

RMC No. 47-2008

Prescribes the procedures in handling taxpayers’ request for transfer of registration 
Digest | Full Text

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 
Digest | Full Text | Annex A

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 
Digest | Full Text

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 
Digest | Full Text

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” 
Digest | Full Text

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” 
Digest | Full Text

July 30, 2008

RMC No. 53-2008

Notifies the loss of one (1) pad of unused Accountable Form No. 51 (AF51) 
Digest | Full Text

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 
Digest | Full Text | Annex A

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
Digest | Full Text

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 
Digest | Full Text

August 20, 2008

RMC No. 57-2008

Notifies the loss of two (2) sets of unused BIR Form No. 2524 – Revenue Official Receipt 
Digest | Full Text

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
Digest | Full Text

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 
Digest | Full Text

August 27, 2008

RMC No. 60-2008

Notifies the loss of several Revenue Official Receipts-BIR Form No. 2524 
Digest | Full Text

August 28, 2008

RMC No. 61-2008

Encourages participation to the celebration of the 19th National Statistics Month in October 2008 
Digest | Full Text | Annex A | NSM Streamer Format

August 29, 2008

RMC No. 62-2008

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

September 1, 2008

RMC No. 63-2008

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

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 
Digest | Full Text

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 
Digest | Full Text

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
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text | Annex A

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 
Digest | Full Text

October 14, 2008

RMC No. 70-2008

Notifies the loss of one (1) pad of Accountable Form No. 51 
Digest | Full Text

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
Digest | Full Text

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 
Digest | Full Text

November 4, 2008

RMC No. 73-2008

Publishes the full text of the BIR Records Disposition Schedule 
Digest | Letter | Full Text Page 1-9 | Full Text Page 10-18

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.” 
Digest | Full Text

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 
Digest | Full Text | Annex A

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 
Digest | Full Text

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 
Digest | Full Text

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” 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text | Annex A

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” 
Digest | Full Text

December 18, 2008

RMC No. 82-2008

Circularizes the procedures for registration of manual books of accounts 
Digest | Full Text

December 23, 2008

RMC No. 83-2008

Circularizes the new BIR Vision and Mission statements
Digest | Full Text

December 24, 2008