|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMC No. 1-2012 |
Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Bank’s compliance in the collection of internal revenue taxes |
January 3, 2012 |
|
RMC No. 2-2012 |
Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold |
January 3, 2012 |
|
RMC No. 3-2012 |
Clarifies the tax implications of General Professional Partnership |
January 12, 2012 |
|
RMC No. 4-2012 |
Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt |
January 18, 2012 |
|
RMC No. 5-2012 |
Notifies the loss of 20 unused pads of Accountable Form No. 51 - Official Receipt |
February 6, 2012 |
|
RMC No. 6-2012 |
Specifies that RMC No. 43-2011 refers to “Home Development Mutual Fund Law of 2009” |
February 16, 2012 |
|
RMC No. 7-2012 |
Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property |
February 24, 2012 |
|
RMC No. 8-2012 |
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR |
February 29, 2012 |
|
RMC No. 9-2012 |
Circularizes the full text of COA’s reply on the query re: recording of forfeited real properties which were lumped and assigned a single valuation in the National Government Books of the BIR |
March 14, 2012 |
|
RMC No. 10-2012 |
Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns |
March 19, 2012 |
|
RMC No. 11-2012 |
Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions |
March 22, 2012 |
|
RMC No. 12-2012 |
Circularizes the full text of the CDA’s memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520 |
March 27, 2012 |
|
RMC No. 13-2012 |
Prescribes the BIR Priority Programs for CY 2012 |
March 28, 2012 |
|
RMC No. 14-2012 |
Revokes the Memoranda of Agreement entered into between the BIR and Board of Investments (BOI) and BOI-Autonomous Region of Muslim Mindanao; and BIR and Philippine Economic Zone Authority |
April 4, 2012 |
|
RMC No. 15-2012 |
Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 |
April 4, 2012 |
|
RMC No. 16-2012 |
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Innove Communications, Inc. |
April 11, 2012 |
|
RMC No. 17-2012 |
Clarifies the reckoning date of recording tax collections for the different modes of payment |
April 16, 2012 |
|
RMC No. 18-2012 |
Circularizes the Tagalog translation of the BIR Vision and Mission statements |
April 27, 2012 |
|
RMC No. 19-2012 |
April 27, 2012 |
|
|
RMC No. 20-2012 |
Notifies the loss of 17 sets of unused BIR Form No. 2313 – Certificate Authorizing Registration |
May 2, 2012 |
|
RMC No. 21-2012 |
Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” |
May 3, 2012 |
|
RMC No. 22-2012 |
Clarifies the implementation of Revenue Regulations No. 5-2012 |
May 7, 2012 |
|
RMC No. 23-2012 |
Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof |
May 8, 2012 |
|
RMC No. 24-2012 |
Clarifies the issue on the maintenance and submission of Official Register Books on tax-paid petroleum products stored on formerly bonded storage facilities |
May 21, 2012 |
|
RMC No. 25-2012 |
Prescribes the use of BIR Form Nos. 2302-MCA (Tax Subsidy Availment Certificate) and 2326-MCA (Tax Subsidy Debit Memo) |
May 22, 2012 |
|
RMC No. 26-2012 |
Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt |
June 1, 2012 |
|
RMC No. 27-2012 |
Notifies the loss of 1 unused set of BIR Form No. 1425 – Notice of Disqualification under NO AUDIT PROGRAM |
June 18, 2012 |
|
RMC No. 28-2012 |
Publishes the full text of the Implementing Guidelines of the Memorandum of Agreement between the BIR and MGB |
June 21, 2012 |
|
RMC No. 29-2012 |
Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of Limitations |
June 29, 2012 |
|
RMC No. 30-2012 |
Notifies the loss of several accountable forms |
July 5, 2012 |
|
RMC No. 31-2012 |
Reiterates the policies and guidelines in the computation of penalties on dishonored checks |
July 13, 2012 |
|
RMC No. 32-2012 |
Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" |
July 16, 2012 |
|
RMC No. 33-2012 |
Notifies the loss of original copy from 1 set of unused BIR Form No. 2524 – Revenue Official Receipt |
July 25, 2012 |
|
RMC No. 34-2012 |
Clarifies the tax implications of integrating the Domestic Passenger Service Charge at the point of sale of airline tickets |
August 1, 2012 |
|
RMC No. 35-2012 |
Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes |
August 6, 2012 |
|
RMC No. 36-2012 |
Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00 |
August 6, 2012 |
|
RMC No. 37-2012 |
Clarifies Section 11 of Revenue Regulations No. 06-08 re: rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets |
August 6, 2012 |
|
RMC No. 38-2012 |
Provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010, implementing the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010" |
August 6, 2012 |
|
RMC No. 39-2012 |
Requires the withholding of Income Tax on backwages, allowances and benefits received by employees through garnishments of debts or credits pursuant to a labor dispute award |
August 6, 2012 |
|
RMC No. 40-2012 |
Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended |
August 6, 2012 |
|
RMC No. 41-2012 |
Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices |
August 9, 2012 |
|
RMC No. 42-2012 |
Extends the August 10, 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR Forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M for the specified Revenue District Offices of RR No. 8-Makati City |
August 9, 2012 |
|
RMC No. 43-2012 |
Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011 |
August 10, 2012 |
|
RMC No. 44-2012 |
Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" |
August 14, 2012 |
|
RMC No. 45-2012 |
Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt |
August 16, 2012 |
|
RMC No. 46-2012 |
Cancels 1 set of unissued BIR Form No. 0402-Authority to Cancel Assessment (ATCA) |
August 16, 2012 |
|
RMC No. 47-2012 |
Prescribes the guidelines in the filing of application for enrollment in the Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization Program |
August 22, 2012 |
|
RMC No. 48-2012 |
Enjoins participation to the celebration of the 23rd National Statistics Month in October 2012 |
August 24, 2012 |
|
RMC No. 49-2012 |
Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La Union |
August 28, 2012 |
|
RMC No. 50-2012 |
Prescribes the issuance of Certificate of Tax Clearance to public transport operators as a pre-requisite for acceptance by the LTFRB of an application for approval of sale and transfer of a Certificate of Public Convenience |
August 28, 2012 |
|
RMC No. 51-2012 |
Amends the deadline for the filing of Applications for Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization |
September 3, 2012 |
|
RMC No. 52-2012 |
Enjoins all government agencies to participate in the celebration of the 10th Anniversary of the Development Policy Research Month |
September 6, 2012 |
|
RMC No. 53-2012 |
Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines, Inc. (TMAP) and the Bureau of Internal Revenue and the Mechanics of the TMAP's Tax Infomercial Competition 2012 |
September 10, 2012 |
|
RMC No. 54-2012 |
Notifies the loss of 8 sets of unused BIR Form No. 2524 – Revenue Official Receipt |
September 12, 2012 |
|
RMC No. 55-2012 |
Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt |
September 12, 2012 |
|
RMC No. 56-2012 |
Prescribes the use of BIR Form No. 2309 - Notice of Payment Schedule |
September 19, 2012 |
|
RMC No. 57-2012 |
Publishes the full text of Memorandum Circular No. 2012-08 of the Cooperative Development Authority |
September 20, 2012 |
|
RMC No. 58-2012 |
Reiterates the requirement on the submission of Quarterly Value-Added Tax (VAT) Report per city/municipality |
September 27, 2012 |
|
RMC No. 59-2012 |
Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission |
October 1, 2012 |
|
RMC No. 60-2012 |
Notifies the loss of 1,000 sets of unused Accountable Form No. 51 – Official Receipt |
October 4, 2012 |
|
RMC No. 61-2012 |
Authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing of tax returns |
October 24, 2012 |
|
RMC No. 62-2012 |
Clarifies the reporting of gross receipts relative to power generation and distribution |
October 25, 2012 |
|
RMC No. 63-2012 |
Clarifies the issues affecting invoicing and recording of income payments for media advertising placements |
October 29, 2012 |
|
RMC No. 64-2012 |
Clarifies the imposition of business taxes on professionals |
October 31, 2012 |
|
RMC No. 65-2012 |
Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations |
October 31, 2012 |
|
RMC No. 66-2012 |
Defines the taxation of rural banks formed through consolidation |
October 31, 2012 |
|
RMC No. 67-2012 |
Circularizes the pertinent portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 entitled “Commissioner of Internal Revenue –vs- St. Luke’s Medical Center, Inc.,” on the Income Tax treatment of proprietary non-profit hospitals and on the 1998 deficiency Income Tax liability of St. Luke’s Medical Center, Inc. on the revenues it derived from services to paying patients and their tax implications and implementation thereof |
October 31, 2012 |
|
RMC No. 68-2012 |
Prescribes the guidelines on condonation of tax liabilities of local water districts |
November 5, 2012 |
|
RMC No. 69-2012 |
Notifies the loss of original copy from 1 unused set of BIR Form No. 2524 – Revenue Official Receipt |
November 8, 2012 |
|
RMC No. 70-2012 |
Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt |
November 8, 2012 |
|
RMC No. 71-2012 |
Clarifies the issues in the implementation of RMC No. 62-2012 |
November 15, 2012 |
|
RMC No. 72-2012 |
Disseminates information about the Philippine Business Registry |
November 22, 2012 |
|
RMC No. 73-2012 |
Publishes the full text of Administrative Order No. 31 entitled "Directing and Authorizing All Heads of Departments, Bureaus, Commissions, Agencies, Offices and Instrumentalities of the National Government, including Government-Owned and/or –Controlled Corporations, to Rationalize the Rates of their Fees and Charges, Increase their Existing Rates and Impose New Fees and Charges" |
November 22, 2012 |
|
RMC No. 74-2012 |
Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxes |
November 22, 2012 |
|
RMC No. 75-2012 |
Clarifies Section 109(1)(R) of the National Internal Revenue Code of 1997, as amended, on the VAT exemption of the sale, importation, printing or publication of books, newspapers, magazines, reviews or bulletins |
November 23, 2012 |
|
RMC No. 76-2012 |
Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. 17 |
November 23, 2012 |
|
RMC No. 77-2012 |
Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactions |
November 23, 2012 |
|
RMC No. 78-2012 |
Prescribes the 2012 BIR Major Final Outputs and Performance Indicators for the Performance-Based Bonus |
November 27, 2012 |
|
RMC No. 79-2012 |
Notifies the loss of 3 sets of unused BIR Form No. 0535 – Taxpayer Information Sheet |
November 27, 2012 |
|
RMC No. 80-2012 |
Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007" |
November 28, 2012 |
|
RMC No. 81-2012 |
Clarifies certain provisions of RR No. 14-2012 on the proper tax treatment of interest income earnings on financial instruments and other related transactions |
December 11, 2012 |
|
RMC No. 82-2012 |
Notifies the loss of quintuplicate copies from two (2) unused sets of BIR Form No. 2524 – Revenue Official Receipt |
December 18, 2012 |
|
RMC No. 83-2012 |
Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012 |
December 18, 2012 |
|
RMC No. 84-2012 |
Clarifies the tax treatment of interest income earnings on loans that are not securitized, assigned or participated out |
December 26, 2012 |
|
RMC No. 85-2012 |
Reminds withholding agents of their obligation to issue withholding tax statement for taxes withheld at source |
December 26, 2012 |
|
RMC No. 86-2012 |
Specifies the criteria for the identification and selection of BIR Annual Priority Programs |
December 27, 2012 |
|
RMC No. 87-2012 |
December 28, 2012 |
|
|
RMC No. 88-2012 |
Clarifies the tax treatment of stock option plans |
December 28, 2012 |
|
RMC No. 89-2012 |
Clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships for expenses |
December 28, 2012 |
|
RMC No. 90-2012 |
Provides the initial classifications of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351 |
December 28, 2012 |
|
RMC No. 91-2012 |
Supplements the guidelines in RMC No. 63-2012 on invoicing and recording of income payments for media advertising placements |
December 28, 2012 |
