|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMC No. 1-2011 |
Notifies the loss of several accountable forms |
January 3, 2011 |
|
RMC No. 2-2011 |
Notifies the loss of 2 sets of BIR Form No. 2524 – Revenue Official Receipt |
January 3, 2011 |
|
RMC No. 3-2011 |
Notifies the loss of several BIR Form No. 2524 – Revenue Official Receipt |
January 3, 2011 |
|
RMC No. 4-2011 |
Prescribes the uniform implementation of procedures in rating “Punctuality and Attendance” under RMO No. 29-2004 |
January 19, 2011 |
|
RMC No. 5-2011 |
Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transfer |
February 3, 2011 |
|
RMC No. 6-2011 |
Notifies the loss of several BIR Form No. 2524 - Revenue Official Receipt |
February 11, 2011 |
|
RMC No. 7-2011 |
Notifies the loss of 5 sets of unused BIR Form No. 0535 – Taxpayer Information Sheet |
February 11, 2011 |
|
RMC No. 8-2011 |
Notifies the loss of 1 set of unused BIR Form No. 2524- Revenue Official Receipt |
February 11, 2011 |
|
RMC No. 9-2011 |
Notifies the loss of 1 set of used but unissued BIR Form No. 1954 – Certificate Authorizing Registration |
February 16, 2011 |
|
RMC No. 10-2011 |
Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration |
February 24, 2011 |
|
RMC No. 11-2011 |
Publishes the matrix of latest wage orders issued by the Regional Tripartite Wages and Productivity Boards |
February 25, 2011 |
|
RMC No. 12-2011 |
Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice |
March 2, 2011 |
|
RMC No. 13-2011 |
Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt |
March 8, 2011 |
|
RMC No. 14-2011 |
Notifies the loss of several BIR Form No. AF51 – Accountable Form 51 |
March 8, 2011 |
|
RMC No. 15-2011 |
Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287 |
March 16, 2011 |
|
RMC No. 16-2011 |
Notifies the loss of 3 sets of unused Accountable Form 51 - Official Receipt |
April 4, 2011 |
|
RMC No. 17-2011 |
Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance |
April 4, 2011 |
|
RMC No. 18-2011 |
Clarifies the Income Tax exemption of interest income earnings from long-term deposits or investment certificates |
April 12, 2011 |
|
RMC No. 19-2011 |
Notifies the loss of one set of unused BIR Form No. 2524 – Revenue Official Receipt |
April 25, 2011 |
|
RMC No. 20-2011 |
Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No. 3-98, as last amended by RR No. 5-2011 |
May 13, 2011 |
|
RMC No. 21-2011 |
May 13, 2011 |
|
|
RMC No. 22-2011 |
Publishes the full text of Executive Order No. 37 entitled "Returning the Administrative Supervision Over the Securities and Exchange Commission from the Department of Trade and Industry to the Department of Finance" |
May 17, 2011 |
|
RMC No. 23-2011 |
Publishes the full text of Wage Order No. NCR-16, “Providing a Cost of Living Allowance in the National Capital Region” and clarifying its tax implications to Minimum Wage Earners exempt from Income Tax |
June 8, 2011 |
|
RMC No. 24-2011 |
Further clarifies the issues/concerns in the implementation of the Electronic Documentary Stamp Tax (eDST) System |
June 17, 2011 |
|
RMC No. 25-2011 |
Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to Certificate Authorizing Registration application of Metro Manila Pacific Corporation on its sale of Bonifacio Land Corp. shares |
June 17, 2011 |
|
RMC No. 26-2011 |
Notifies the loss of 13 sets of unused BIR Form No. 2524 – Revenue Official Receipt |
June 29, 2011 |
|
RMC No. 27-2011 |
Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 |
July 1, 2011 |
|
RMC No. 28-2011 |
Includes the United Coconut Planters Bank in the list of Authorized Agent Banks who are authorized to accept payment of internal revenue taxes from taxpayers enrolled in the Bureau’s Electronic Filing and Payment System and registered under the splitted Revenue District Offices |
July 11, 2011 |
|
RMC No. 29-2011 |
Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official Receipt |
July 21, 2011 |
|
RMC No. 30-2011 |
Notifies the loss of 4 sets of unused BIR Form No. 0423 - Apprehension Slip |
July 21, 2011 |
|
RMC No. 31-2011 |
Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008 |
August 4, 2011 |
|
RMC No. 32-2011 |
Notifies the loss of 1 pad of unused BIR Form No. 2524 – Revenue Official Receipt |
August 8, 2011 |
|
RMC No. 33-2011 |
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF Cruz & Co., Inc. |
August 12, 2011 |
|
RMC No. 34-2011 |
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll Fees |
August 15, 2011 |
|
RMC No. 35-2011 |
Clarifies issues concerning the imposition of Improperly Accumulated Earnings Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001 |
August 17, 2011 |
|
RMC No. 36-2011 |
Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279 |
August 31, 2011 |
|
RMC No. 37-2011 |
Revokes BIR Ruling No. DA-583-04 and defines the term “Special Purpose Vehicle” |
August 31, 2011 |
|
RMC No. 38-2011 |
Clarifies the application of Expanded Withholding Tax on the payments of PHIC to medical practitioners and/or hospitals pertaining to PHIC members’ benefits |
September 1, 2011 |
|
RMC No. 39-2011 |
Imposes Value-Added Tax on Tollway Operators |
September 5, 2011 |
|
RMC No. 40-2011 |
Notifies the use of new Income Tax forms |
September 5, 2011 |
|
RMC No. 41-2011 |
Clarifies certain issues raised on the taxability of locally-produced wines |
September 20, 2011 |
|
RMC No. 42-2011 |
Enjoins participation to the celebration of the 22nd National Statistics Month in October 2011 |
September 21, 2011 |
|
RMC No. 43-2011 |
Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009” |
September 28, 2011 |
|
RMC No. 44-2011 |
Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the Use of the Procurement Service (PS) and the Philippine Government Electronic Procurement System (PhilGEPS) in Procurement Activities" |
September 28, 2011 |
|
RMC No. 45-2011 |
Publishes the full text of memorandum issued by the DBM Secretary entitled “Posting of Programs of Work of Infrastructure Projects on Agency/Department Official Website” |
September 28, 2011 |
|
RMC No. 46-2011 |
Clarifies the definition of “Financial Institutions” as used in RR No. 4-2011 on the “Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks and Other Financial Institutions for Income Tax Reporting Purposes” |
October 3, 2011 |
|
RMC No. 47-2011 |
Clarifies the taxability of interest from savings and time deposits of cooperative’s members |
October 5, 2011 |
|
RMC No. 48-2011 |
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation |
October 6, 2011 |
|
RMC No. 49-2011 |
Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments |
October 11, 2011 |
|
RMC No. 50-2011 |
Notifies the loss of 2 sets of unused Accountable Form No. 51- Official Receipt |
October 21, 2011 |
|
RMC No. 51-2011 |
Circularizes Section 7 of RA No. 9647 known as the “Philippine Normal University Modernization Act of 2009” |
November 3, 2011 |
|
RMC No. 52-2011 |
Publishes the full text of the Memorandum of Agreement among the Tax Management Association of the Philippines, Inc., the Department of Education–National Capital Region and the Bureau Internal Revenue and the Mechanics of the Oratorical Contest |
November 3, 2011 |
|
RMC No. 53-2011 |
Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain phrases thereof |
November 4, 2011 |
|
RMC No. 54-2011 |
Circularizes the En Banc Resolution of the Supreme Court denying with finality the Motion for Reconsideration on G.R. No. 193007 upholding the validity of imposition of VAT on Toll Fees |
November 8, 2011 |
|
RMC No. 55-2011 |
Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008 |
November 11, 2011 |
|
RMC No. 56-2011 |
Notifies the loss of 1 set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration |
November 18, 2011 |
|
RMC No. 57-2011 |
Further amends BIR Form Nos. 1700, 1701 and 1702 |
November 25, 2011 |
|
RMC No. 58-2011 |
Suspends all audit and other field operations of the BIR effective December 19, 2011 |
December 16, 2011 |
|
RMC No. 59-2011 |
Clarifies the crediting of tax collections thru Special Allotment Release Orders, Tax Subsidy Availment Certificates and Tax Subsidy Debit Memos |
December 19, 2011 |
|
Reiterates the issuance of service record as a requirement for processing of retirement and terminal leave benefits |
December 22, 2011 |
|
|
RMC No. 61-2011 |
Notifies the loss of 13 sets of unused BIR Form No. 1954 – Certificate Authorizing Registration |
December 29, 2011 |
