No. of Issuance

Subject Matter

Date of Issue

RMC No. 1-2014

Notifies the loss of 3 sets of unused BIR Form No. 2313 - Certificate Authorizing Registration
Digest | Full Text

January 14, 2014

RMC No. 2-2014

Clarifies the issuance of Official Receipt being required by Government Auditors as evidence of Receipt of Payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue such
Digest | Full Text

January 14, 2014

RMC No. 3-2014

Circularizes the modification of BIR Ruling DA (C-133) 431-2008
Digest | Full Text

January 14, 2014

RMC No. 4-2014

Prescribes the BIR Priority Programs for CY 2014
Digest | Full Text | Annex A

January 24, 2014

RMC No. 5-2014

Clarifies the provisions of RR No. 1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income Payments
Digest | Full Text | Annex A

January 29, 2014

RMC No. 6-2014

Extends the provisional accreditation of printers of manually printed receipts and invoices up to February 28, 2014
Digest | Full Text

February 3, 2014

RMC No. 7-2014

Clarifies the issues on the registration and compliance requirements of Marginal Income Earners pursuant to Revenue Regulations No. 7-2012
Digest | Full Text | Annex A

February 5, 2014

RMC No. 8-2014

Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities 
Digest | Full Text

February 6, 2014

RMC No. 9-2014

Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702”
Digest | Full Text

February 11, 2014

RMC No. 10-2014

Emphasizes the regular and prompt submission of the Monthly Report of Bangko Sentral ng Pilipinas Payments through Credit Advice by the Revenue District Offices
Digest | Full Text | Annex C

February 11, 2014

RMC No. 11-2014

Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013
Digest | Full Text

February 19, 2014

RMC No. 12-2014

Notifies the loss of 3 sets of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text

February 24, 2014

RMC No. 13-2014

Notifies the loss of 6 sets of unused BIR Form No. 0402 - Authority to Cancel Assessment
Digest | Full Text

February 24, 2014

RMC No. 14-2014

Publishes the full text of Executive Order No. 155 by the President of the Philippines, Entitled “Amending Executive Order No. 160 (S.2003), and for Other Purposes”
Digest | Full Text

February 26, 2014

RMC No. 15-2014

Reminds all revenue officials on the acceptance of Out-Of-District Filing of Income Tax Returns of certain government officials and employees
DigestFull Text

March 5, 2014

RMC No. 16-2014

Notifies the entry into force, effectivity and applicability of the Philippines-Nigeria Double Taxation Agreement
Digest | Full Text

March 14, 2014 

RMC No. 17-2014

Clarifies/resolves the problems, issues and concerns raised relative to the implementation of the Mobile Revenue Collection Officers System
Digest | Full Text

March 17, 2014

RMC No. 18-2014

Extends the deadline for the filing of Sworn Declaration of Loss by victims of Supertyphoon Yolanda
Digest | Full Text

March 18, 2014

RMC No. 19-2014

Notifies the loss of 1 unused set of BIR Form No. 2313 - Certificate Authorizing Registration
Digest | Full Text

March 19, 2014

RMC No. 20-2014

Prescribes the guidelines in the filing, receiving and processing of Taxable Year 2013 Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) under RR No. 2-2014
Digest | Full Text

April 4,
2014

RMC No. 21-2014

Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 - Tax Credit Certificate
Digest | Full Text

April 11,
2014

RMC No. 22-2014

Publishes the full text of DOF Department Order (DO) No. 018-2014 relative to the amendment of DO No. 12-2014 with respect to the rules on the accreditation of importers and customs brokers
Digest | Full Text

April 11,
2014

RMC No. 23-2014

Publishes the full text of DBM Circular Letter No. 2013-16A entitled "Clarification of Circular Letter (CL) 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps)"
Digest | Full Text | Annex A

April 14,
2014

RMC No. 24-2014

Publishes the full text of DBM Circular Letter No. 2013-16B entitled "Addendum to DBM Circular Letter No. 2013-16 Re: Expanded Modified Direct Payment Scheme (Expanded MDPS) for Accounts Payable (A/Ps) of National Government Agencies/Operating Units (NGAs/OUs)"
Digest | Full Text

April 14,
2014

RMC No. 25-2014

Publishes the full text of DBM Circular Letter No. 2013-16 entitled "Implementation of the Expanded Modified Direct Payment Scheme (ExMDPS) For Accounts Payable Due Creditors/Payees of All National Government Agencies (NGAs)"
Digest | Full Text | Annex A | Annex B | Annex C

April 14,
2014

RMC No. 26-2014

Encourages the use of Computer-Generated Forms and clarifies certain policies in filing Income Tax Returns for Taxable Year 2013 using BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version, including other BIR Forms
Digest | Full Text

April 15,
2014

RMC No. 27-2014

Notifies the loss of two (2) pieces of cigarette strip stamps at P 1.15 – P 1.72
Digest | Full text

April 15,
2014

RMC No. 28-2014

Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers
Digest | Full Text

April 16,
2014

RMC No. 29-2014

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

April 23,
2014

RMC No. 30-2014

Reiterates the strict monitoring on the redemption of dishonored checks received and prompt and regular submission of the reports on dishonored checks received/redeemed to the concerned offices
Digest | Full Text | Annex D | Annex E | Annex F | Annex G

April 29,
2014

RMC No. 31-2014

Notifies the loss of original copy from 1 unused set of BIR Form No. 2311- Tax Debit Memo
Digest | Full Text

May 2,
2014

RMC No. 32-2014

Extends the period within which to submit the required affidavit and official appointment books under Section 3 of RR No. 4-2014
Digest | Full Text | Attachment

May 5,
2014

RMC No. 33-2014

Notifies the loss of 2 pieces of cigarette strip stamps at 20’s @ 45% AVTR
Digest | Full Text

May 6,
2014

RMC No. 34-2014

Clarifies the rule regarding doubtful validity of assessment relative to its application to the provisions of RR No. 30-2002
Digest | Full Text

May 8,
2014

RMC No. 35-2014

Circularizes relevant portions of Housing and Urban Development Coordinating Council (HUDCC) Resolution No. 1, Series of 2013, approving the adjustment of the price ceiling for socialized housing
Digest | Full Text

May 8,
2014

RMC No. 36-2014

Clarifies the price ceiling of socialized lot only pursuant to RR No. 11-97, RR No. 17-01 and Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013
Digest | Full Text

 May 8,
2014
RMC No. 37-2014

Notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation Agreement
Digest | Full Text

May 9,
2014 
RMC No. 38-2014

Informs all taxpayers and Accredited Tax Agents enrolled in the BIR’s Interactive Filing System of the additional channels of payment of IAFS-AABs
Digest | Full Text 

May 9,
2014 
RMC No. 39-2014

Clarifies the tax treatment of payouts by employee pension plans
Digest | Full Text 

 May 12,
2014
RMC No. 40-2014

Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties)
Digest | Full Text | Annex A | Annex B

May 15,
2014 
RMC No. 41-2014

Revises the BIR's Agency Key Performance Indicators and Targets for CY 2014 - 2016
Digest | Full Text | Annex A

May 19,
2014 

RMC No. 42-2014

Issues clarification on the Electronic Certificate Authorizing Registration (eCAR) Forms prescribed under RMC No. 40-2014
Digest | Full Text

 May 21,
2014

RMC No. 43-2014

Publishes the full text of Joint Memorandum Circular No. 2014-01 entitled “Open Data Philippines” issued by the Office of the Presidential Spokesperson, Secretary of Department of Budget and Management and Undersecretary of Presidential Communications Development and Strategic Planning Office
Digest | Full Text

 May 22,
2014

 

RMC No. 44-2014

Declares BIR Form No. 2332 (Certificate of Accreditation) as Accountable Form
Digest | Full Text | Annex A

 May 23,
2014
RMC No. 45-2014

Prescribes the use of the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and Electronic Sales Reporting (eSales) Systems
Digest | Full Text | Annex A

 May 28,
2014
RMC No. 46-2014

Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax
Digest | Full Text

May 30,
2014 
RMC No. 47-2014

Publishes the full text of the Memorandum of Understanding between the BIR and Home Development Mutual Fund
Digest | Full Text 

May 30,
2014 
RMC No. 48-2014

Extends the deadline for submission of Electronic Sales (eSales) reports as transitory procedure using the enhanced and integrated Electronic Accreditation and Registration (eAccReg) and eSales Systems
Digest | Full Text

June 9,
2014 

RMC No. 49-2014

Publishes the new minimum wage and provides advisory guidelines on productivity based pay for private establishments in Region-IVA
Digest | Full Text

June 10,
2014 

RMC No. 50-2014

Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum products
Digest | Full Text

June 10,
2014 
RMC No. 51-2014

Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997
Digest | Full Text

June 11,
2014 

RMC No. 52-2014

Further clarifies the issues and concerns in the implementation of the Mobile Revenue Collection Officers System (MRCOS)
Digest | Full Text

June 11,
2014 

RMC No. 53-2014

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

 June 17,
2014

RMC No. 54-2014

Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended
Digest | Full Text | Annex A | Annex B

June 17,
2014 

RMC No. 55-2014

Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT
Digest | Full Text

June 27,
2014

RMC No. 56-2014

Extends the deadline for submission of sales reports for the months of May and June 2014 via the enhanced and integrated Electronic Accreditation and Registration (eAccreg) and Electronic Sales Reporting (eSales) Systems
Digest | Full Text

July 1,
2014

RMC No. 57-2014

Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice
Digest | Full Text

July 22,
2014

RMC No. 58-2014

Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary
Digest | Full Text

July 22,
2014

RMC No. 59-2014

Revokes the provisional accreditation issued to deemed accredited printers pursuant to RR No. 15-2012 and in relation to RMC No. 6-2014
Digest | Full Text

July 22,
2014

RMC No. 60-2014

Clarifies the applicability of RMC No. 8-2014 to General Professional Partnership in relation to RMC No. 3-2012
Digest | Full Text

July 24,
2014

RMC No. 61-2014

Revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fall within the coverage of Republic Act No. 9480
Digest | Full Text

July 30,
2014

RMC No. 62-2014

Announces the availability of the enhanced BIR Website
Digest | Full Text

August 1,
2014

RMC No. 63-2014

Circularizes BIR Form No. 0217 - Application for Contractor's Final Payment Release Certificate (formerly BIR Form No. 2555) May 2014 Version
Digest | Full Text | Annex A

August 8,
2014

RMC No. 64-2014

Publishes the full text of memorandum from the Office of the Presidential Assistant for Rehabilitation and Recovery Infrastructure Cluster entitled "Minimum Performance Standards and Specifications for Public Buildings"
Digest | Full Text

August 11,
2014

RMC No. 65-2014

Notifies the loss of 1 set of used but unissued BIR Form No. 2310 - Tax Credit Certificate
Digest | Full Text

August 18,
2014

RMC No. 66-2014

Amends RMC No. 55-2014 relative to the requirement of Food and Drug Administration Certification for importations of livestock and poultry feeds or ingredients
Digest | Full Text

August 27,
2014

RMC No. 67-2014

Announces the celebration of the 12th Anniversary of the Development Policy Research Month
Digest | Full Text | Annex A | Annex B

August 29,
2014

RMC No. 68-2014

Prescribes the guidelines in the accomplishment of the Performance Commitment and Review Form (CESPES Form No. 003)
Digest | Full Text | Annex A

August 29,
2014

RMC No. 69-2014

Notifies the loss of 1 set of used but unissued BIR Form No. 2313 - Certificate Authorizing Registration
Digest | Full Text

September 8,
2014

RMC No. 70-2014

Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization
Digest | Full Text

September 9,
2014

RMC No. 71-2014

Notifies the loss of 1 original copy from 1 set of used but unissued BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text

September 10, 2014

RMC No. 72-2014

Enjoins participation to the celebration of the 25th National Statistics Month in October 2014
Digest | Full Text | Annex A | Annex B

September 12, 2014

RMC No. 73-2014

Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository Nominees
Digest | Full Text

September 15, 2014

RMC No. 74-2014

Announces the availability of BIR Form Nos. 2200-A (Excise Tax Return for Alcohol Products) and 2200-T (Excise Tax Return for Tobacco Products) in Electronic Filing and Payment System and Electronic Bureau of Internal Revenue Forms Offline Package
Digest | Full Text

September
17, 2014

RMC No. 75-2014

Publishes the full text of the DOF Memorandum relative to the guidelines and standard operating procedures on foreign and local training/scholarships
Digest | Full Text

October 9,
2014

RMC No. 76-2014

Notifies the loss of 1 set of used but unissued BIR Form No. 2313 - Certificate Authorizing Registration
Digest | Full Text

October 13,
2014

RMC No. 77-2014

Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit Certificates
Digest | Full Text

October 13,
2014

RMC No. 78-2014

Circularizes clarifications on the requirement of FDA Certification for the feed ingredients enumerated in RMC No. 66-2014
Digest | Full Text

October 24,
2014

RMC No. 79-2014

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

November 3,
2014

RMC No. 80-2014

Notifies the loss of 33 unused sets of BIR Form No. 0423 - Apprehension Slip
Digest | Full Text

November 14,
2014

RMC No. 81-2014

Notifies the loss of 2 pads of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text

November 19,
2014

RMC No. 82-2014

Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit Certificates
Digest | Full Text | Joint Circular

December 2,
2014

RMC No. 83-2014

Circularizes the deadline for the surrender of manual forms of Tax Remittance Advice
Digest | Full Text

December 3, 2014

RMC No. 84-2014

Notifies the loss of 1 set of used but unissued BIR Form No. 0422 - Mission Order
Digest | Full Text

December 5,
2014

RMC No. 85-2014

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

December 5,
2014

RMC No. 86-2014

Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income
Digest | Full Text | BIR Form No. 2322

December 5,
2014

RMC No. 87-2014

Suspends all audit and other field operations of the BIR effective December 16, 2014
Digest | Full Text

December 9,
2014

RMC No. 88-2014

Circularizes the revised BIR Form No. 0611-A (Payment Form Covered by a Letter Notice) October 2014 ENCS
Digest | Full Text | Annex A

December 19,
2014

RMC No. 89-2014 Clarifies the implementation of the increase in Excise Tax rates on locally-manufactured cigarettes effective January 1, 2015 in relation to the new Internal Revenue Stamps
Digest | Full Text
December 23,
2014