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
Digest | Full Text | Annex A

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
Digest | Full Text

January 3, 2012

RMC No. 3-2012

Clarifies the tax implications of General Professional Partnership
Digest | Full Text

January 12, 2012

RMC No. 4-2012

Notifies the loss of 1 set of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text

January 18, 2012

RMC No. 5-2012

Notifies the loss of 20 unused pads of Accountable Form No. 51 - Official Receipt
Digest | Full Text

February 6, 2012

RMC No. 6-2012

Specifies that RMC No. 43-2011 refers to “Home Development Mutual Fund Law of 2009”
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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 
Digest | Full Text

March 14, 2012

RMC No. 10-2012

Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns
Digest | Full Text

March 19, 2012

RMC No. 11-2012

Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions 
Digest | Full Text

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
Digest | Full Text

March 27, 2012

RMC No. 13-2012

Prescribes the BIR Priority Programs for CY 2012
Digest | Full Text | Annex A

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
Digest | Full Text

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
Digest | Full Text | Annex A | Annex B

April 4, 2012

RMC No. 16-2012

Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Innove Communications, Inc.
Digest | Full Text

April 11, 2012

RMC No. 17-2012

Clarifies the reckoning date of recording tax collections for the different modes of payment
Digest | Full Text

April 16, 2012

RMC No. 18-2012

Circularizes the Tagalog translation of the BIR Vision and Mission statements
Digest | Full Text

April 27, 2012

RMC No. 19-2012

Defines the various BIR identity symbols
Digest | Full Text

April 27, 2012

RMC No. 20-2012

Notifies the loss of 17 sets of unused BIR Form No. 2313 – Certificate Authorizing Registration
Digest | Full Text

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)”
Digest | Full Text

May 3, 2012

RMC No. 22-2012

Clarifies the implementation of Revenue Regulations No. 5-2012
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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)
Digest | Full Text | Annex A | Annex B

May 22, 2012

RMC No. 26-2012

Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text | Annex A

June 29, 2012

RMC No. 30-2012

Notifies the loss of several accountable forms
Digest | Full Text

July 5, 2012

RMC No. 31-2012

Reiterates the policies and guidelines in the computation of penalties on dishonored checks
Digest | Full Text

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"
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

August 1, 2012

RMC No. 35-2012

Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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"
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

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"
Digest | Full Text

August 14, 2012

RMC No. 45-2012

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

August 16, 2012

RMC No. 46-2012

Cancels 1 set of unissued BIR Form No. 0402-Authority to Cancel Assessment (ATCA)
Digest | Full Text

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
Digest | Full Text | Annex A

August 22, 2012

RMC No. 48-2012

Enjoins participation to the celebration of the 23rd National Statistics Month in October 2012
Digest | Full Text | Annex A | Annex B

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
Digest | Full Text

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

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
Digest | Full Text

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 
Digest | Full Text | Letter-page1 | Letter-page2 |Proclamation No. 247 | Template

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
Digest | Full Text

September 10, 2012

RMC No. 54-2012

Notifies the loss of 8 sets of unused BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text

September 12, 2012

RMC No. 55-2012

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

September 12, 2012

RMC No. 56-2012

Prescribes the use of BIR Form No. 2309 - Notice of Payment Schedule
Digest | Full Text | Annex A

September 19, 2012

RMC No. 57-2012

Publishes the full text of Memorandum Circular No. 2012-08 of the Cooperative Development Authority
Digest | Full Text

September 20, 2012

RMC No. 58-2012

Reiterates the requirement on the submission of Quarterly Value-Added Tax (VAT) Report per city/municipality
Digest | Full Text

September 27, 2012

RMC No. 59-2012

Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission
Digest | Full Text

October 1, 2012

RMC No. 60-2012

Notifies the loss of 1,000 sets of unused Accountable Form No. 51 – Official Receipt
Digest | Full Text

October 4, 2012

RMC No. 61-2012

Authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing of tax returns
Digest | Full Text

October 24, 2012

RMC No. 62-2012

Clarifies the reporting of gross receipts relative to power generation and distribution
Digest | Full Text

October 25, 2012

RMC No. 63-2012

Clarifies the issues affecting invoicing and recording of income payments for media advertising placements
Digest | Full Text

October 29, 2012

RMC No. 64-2012

Clarifies the imposition of business taxes on professionals
Digest | Full Text

October 31, 2012

RMC No. 65-2012

Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations
Digest | Full Text

October 31, 2012

RMC No. 66-2012

Defines the taxation of rural banks formed through consolidation
Digest | Full Text

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
Digest | Full Text

October 31, 2012

RMC No. 68-2012

Prescribes the guidelines on condonation of tax liabilities of local water districts
Digest | Full Text

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
Digest | Full Text

November 8, 2012

RMC No. 70-2012

Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text

November 8, 2012

RMC No. 71-2012

Clarifies the issues in the implementation of RMC No. 62-2012
Digest | Full Text | Annex

November 15, 2012

RMC No. 72-2012

Disseminates information about the Philippine Business Registry 
Digest | Full Text | Annex A

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"
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

November 23, 2012

RMC No. 76-2012

Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. 17
Digest | Full Text

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 
Digest | Full Text

November 23, 2012

RMC No. 78-2012

Prescribes the 2012 BIR Major Final Outputs and Performance Indicators for the Performance-Based Bonus
Digest | Full Text | Annex A | Annex B | Annex C

November 27, 2012

RMC No. 79-2012

Notifies the loss of 3 sets of unused BIR Form No. 0535 – Taxpayer Information Sheet 
Digest | Full Text

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"
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text

December 18, 2012

RMC No. 83-2012

Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 17, 2012
Digest | Full Text

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 
Digest | Full Text

December 26, 2012

RMC No. 85-2012

Reminds withholding agents of their obligation to issue withholding tax statement for taxes withheld at source 
Digest | Full Text

December 26, 2012

RMC No. 86-2012

Specifies the criteria for the identification and selection of BIR Annual Priority Programs
Digest | Full Text

December 27, 2012

RMC No. 87-2012

Gives notice on damaged accountable forms
Digest | Full Text

December 28, 2012

RMC No. 88-2012

Clarifies the tax treatment of stock option plans 
Digest | Full Text

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
Digest | Full Text

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
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B-1a | Annex B-1b | Annex C | Annex D-1 | Annex D-2

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
Digest | Full Text

December 28, 2012