|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMC No. 1-2013 |
Notifies the cancellation of one (1) unissued set of BIR Form No. 2313 - Certificate Authorizing Registration |
January 4, 2013 |
|
RMC No. 2-2013 |
Clarifies certain provisions of RR No. 12-2012 on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto and the input taxes allowed therefor |
January 7, 2013 |
|
RMC No. 3-2013 |
Clarifies certain provisions of RR No. 17-2012 implementing the provisions of RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial tax classifications of alcohol and tobacco products |
January 9, 2013 |
|
RMC No. 4-2013 |
Requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates |
January 14, 2013 |
|
RMC No. 5-2013 |
Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines Implementing the Special Provision of the General Appropriations Act on VAT Refunds on Importation" |
January 18, 2013 |
|
RMC No. 6-2013 |
Clarifies taxpayers' concerns on the audit program and their responsibility in engaging tax agents/practitioners |
January 18, 2013 |
|
RMC No. 7-2013 |
Circularizes the BIR Framework for Information Systems |
January 22, 2013 |
|
RMC No. 8-2013 |
Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds” |
January 25, 2013 |
|
RMC No. 9-2013 |
Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations |
January 30, 2013 |
|
RMC No. 10-2013 |
Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products |
February 6, 2013 |
|
RMC No. 11-2013 |
Prescribes the BIR Priority Programs for CY 2013 |
February 11, 2013 |
|
RMC No. 12-2013 |
Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt |
February 13, 2013 |
|
RMC No. 13- 2013 |
Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt |
February 13, 2013 |
|
RMC No. 14-2013 |
Notifies the loss of 4 unused sets of BIR Form No. 2524 - Revenue Official Receipt |
February 13, 2013 |
|
RMC No. 15-2013 |
Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012 |
February 13, 2013 |
|
RMC No. 16-2013 |
Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012 |
February 15, 2013 |
|
RMC No. 17-2013 |
Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods” |
February 15, 2013 |
|
RMC No. 18-2013 |
Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013 |
February 15, 2013 |
|
RMC No. 19-2013 |
Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing Registration |
February 25, 2013 |
|
RMC No. 20-2013 |
Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013” |
February 28, 2013 |
|
RMC No. 21-2013 |
Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702” |
March 1, 2013 |
|
RMC No. 22-2013 |
Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification Notice |
March 4, 2013 |
|
RMC No. 23-2013 |
Circularizes the full text of PEZA Board Resolution No. 12-610 |
March 5, 2013 |
|
RMC No. 24-2013 |
Notifies the loss of 50 unused sets of Accountable Form No. 51 – Official Receipt |
March 13, 2013 |
|
RMC No. 25-2013 |
Notifies the loss of 50 sets of unused BIR Form No. 2524 - Revenue Official Receipt |
March 13, 2013 |
|
RMC No. 26-2013 |
Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCS |
March 19, 2013 |
|
RMC No. 27-2013 |
Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versions |
March 20, 2013 |
|
RMC No. 28-2013 |
Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 |
April 1, 2013 |
|
RMC No. 29-2013 |
Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees |
April 2, 2013 |
|
RMC No. 30-2013 |
Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon |
April 8, 2013 |
|
RMC No. 31-2013 |
Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines |
April 12, 2013 |
|
RMC No. 32-2013 |
Notifies the loss of 50 sets of unused BIR Form No. 2231 – Withdrawal Certificate |
April 15, 2013 |
|
RMC No. 33-2013 |
Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees |
April 23, 2013 |
|
RMC No. 34-2013 |
Clarifies the proper accomplishment and filing of Estate Tax returns |
April 26, 2013 |
|
RMC No. 35-2013 |
Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.” |
April 29, 2013 |
|
RMC No. 36-2013 |
Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies" |
May 2, 2013 |
|
RMC No. 37-2013 |
Publishes the full text of Department Order No. 17-2013 of the Department of Finance relative to the priority measures for implementation by the Bureau of Customs |
May 3, 2013 |
|
RMC No. 38-2013 |
Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment process |
May 3, 2013 |
|
RMC No. 39-2013 |
Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments |
May 7, 2013 |
|
RMC No. 40-2013 |
Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” |
May 14, 2013 |
|
RMC No. 41-2013 |
Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012" |
May 16, 2013 |
|
RMC No. 42-2013 |
Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 - Authority to Cancel Assessment |
May 21, 2013 |
|
RMC No. 43-2013 |
Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt |
May 28, 2013 |
|
RMC No. 44-2013 |
Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters |
June 11, 2013 |
|
RMC No. 45-2013 |
Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt |
June 11, 2013 |
|
RMC No. 46-2013 |
Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission |
June 26, 2013 |
|
RMC No. 47-2013 |
Notifies the loss of several accountable forms |
July 1, 2013 |
|
RMC No. 48-2013 |
Issues tax compliance reminders to participants of the May 13, 2013 midterm elections |
July 8, 2013 |
|
RMC No. 49-2013 |
Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 |
July 10, 2013 |
|
RMC No. 50-2013 |
Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers |
July 18, 2013 |
|
RMC No. 51-2013 |
Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing Registration |
July 22, 2013 |
|
RMC No. 52-2013 |
Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters |
August 12, 2013 |
|
RMC No. 53-2013 |
Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages |
August 14, 2013 |
|
RMC No. 54-2013 |
Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoices |
August 15, 2013 |
|
RMC No. 55-2013 |
Reiterates taxpayers’ obligations in relation to online business transactions |
August 22, 2013 |
|
RMC No. 56-2013 |
Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance |
August 22, 2013 |
|
RMC No. 57-2013 |
Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales |
August 29, 2013 |
|
RMC No. 58-2013 |
Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398 |
September 2, 2013 |
|
RMC No. 59-2013 |
Publishes the full text of National Archives of the Philippines General Circular No. 4 prescribing the guidelines on the national inventory of records |
September 4, 2013 |
|
RMC No. 60-2013 |
Enjoins participation to the celebration of the 24th National Statistics Month (NSM) in October 2013 |
September 6, 2013 |
|
RMC No. 61-2013 |
Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printers |
September 11, 2013 |
|
RMC No. 62-2013 |
Enjoins participation to the celebration of the 11th anniversary of the Development Policy Research Month |
September 20, 2013 |
|
RMC No. 63-2013 |
Clarifies taxable year covered by Revenue Regulations No. 12-2013 |
September 30, 2013 |
|
RMC No. 64-2013 |
Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 |
October 1, 2013 |
|
RMC No. 65-2013 |
Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official Receipt |
October 1, 2013 |
|
RMC No. 66-2013 |
Circularizes the revocation of BIR Ruling No. 011-07 |
October 1, 2013 |
|
RMC No. 67-2013 |
Notifies the loss of 1 pad of unused BIR Form No. 0423 - Apprehension Slip |
October 3, 2013 |
|
RMC No. 68-2013 |
Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 entitled "Partial Deferral of the Implementation of PhilHealth Premium Contribution Increase Until the End of CY 2013" |
October 25, 2013 |
|
RMC No. 69-2013 |
Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013” |
November 8, 2013 |
|
RMC No. 70-2013 |
Corrects and provides clarifications on the list of documentary requirements on application for registration |
November 12, 2013 |
|
RMC No. 71-2013 |
Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-18 |
November 18, 2013 |
|
RMC No. 72-2013 |
Publishes the full text of Department Order No. 052-2013 entitled "Formalizing the Fiscal Intelligence Unit (FIU) Under the Office of the Secretary of Finance" |
November 26, 2013 |
|
RMC No. 73-2013 |
Amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, provides clarifications therefor as well as additional guidelines on the tax filing obligations of individual taxpayers concerned |
November 26, 2013 |
|
RMC No. 74-2013 |
Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013 |
November 27, 2013 |
|
RMC No. 75-2013 |
Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013 |
December 16, 2013 |
|
RMC No. 76-2013 |
Prescribes the revised Satisfaction Survey Form |
December 27, 2013 |
