|
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 |
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 |
January 14, 2014 |
|
RMC No. 3-2014 |
Circularizes the modification of BIR Ruling DA (C-133) 431-2008 |
January 14, 2014 |
|
RMC No. 4-2014 |
Prescribes the BIR Priority Programs for CY 2014 |
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 |
January 29, 2014 |
|
RMC No. 6-2014 |
Extends the provisional accreditation of printers of manually printed receipts and invoices up to February 28, 2014 |
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 |
February 5, 2014 |
|
RMC No. 8-2014 |
Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities |
February 6, 2014 |
|
RMC No. 9-2014 |
Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702” |
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 |
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 |
February 19, 2014 |
|
RMC No. 12-2014 |
Notifies the loss of 3 sets of unused BIR Form No. 2524 - Revenue Official Receipt |
February 24, 2014 |
|
RMC No. 13-2014 |
Notifies the loss of 6 sets of unused BIR Form No. 0402 - Authority to Cancel Assessment |
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” |
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 |
March 5, 2014 |
|
RMC No. 16-2014 |
Notifies the entry into force, effectivity and applicability of the Philippines-Nigeria Double Taxation Agreement |
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 |
March 17, 2014 |
|
RMC No. 18-2014 |
Extends the deadline for the filing of Sworn Declaration of Loss by victims of Supertyphoon Yolanda |
March 18, 2014 |
|
RMC No. 19-2014 |
Notifies the loss of 1 unused set of BIR Form No. 2313 - Certificate Authorizing Registration |
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 |
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 |
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 |
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)" |
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)" |
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)" |
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 |
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 |
April 15, 2014 |
|
RMC No. 28-2014 |
Waives the penalties for Electronic Filing and Payment System (eFPS) taxpayers |
April 16, 2014 |
|
RMC No. 29-2014 |
Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt |
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 |
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 |
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 |
May 5, 2014 |
|
RMC No. 33-2014 |
Notifies the loss of 2 pieces of cigarette strip stamps at 20’s @ 45% AVTR |
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 |
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 |
May 8, |
| 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 |
May 8, 2014 |
| RMC No. 37-2014 |
Notifies the entry into force, effectivity and applicability of the Philippines-Kuwait Double Taxation Agreement |
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 |
May 9, 2014 |
| RMC No. 39-2014 |
Clarifies the tax treatment of payouts by employee pension plans |
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) |
May 15, 2014 |
| RMC No. 41-2014 |
Revises the BIR's Agency Key Performance Indicators and Targets for CY 2014 - 2016 |
May 19, |
| RMC No. 42-2014 |
Issues clarification on the Electronic Certificate Authorizing Registration (eCAR) Forms prescribed under RMC No. 40-2014 |
May 21, |
| 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 |
May 22,
|
| RMC No. 44-2014 |
Declares BIR Form No. 2332 (Certificate of Accreditation) as Accountable Form |
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 |
May 28, 2014 |
| RMC No. 46-2014 |
Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax |
May 30, 2014 |
| RMC No. 47-2014 |
Publishes the full text of the Memorandum of Understanding between the BIR and Home Development Mutual Fund |
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 |
June 9, |
| RMC No. 49-2014 |
Publishes the new minimum wage and provides advisory guidelines on productivity based pay for private establishments in Region-IVA |
June 10, |
| RMC No. 50-2014 |
Reiterates and clarifies the requirement in the issuance of Withdrawal Certificate for every removal of petroleum or petroleum products |
June 10, 2014 |
| RMC No. 51-2014 |
Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 |
June 11, |
| RMC No. 52-2014 |
Further clarifies the issues and concerns in the implementation of the Mobile Revenue Collection Officers System (MRCOS) |
June 11, |
| RMC No. 53-2014 |
Notifies the loss of several issued and unissued BIR Form No. 2524 - Revenue Official Receipts |
June 17, |
| 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 |
June 17, |
| RMC No. 55-2014 |
Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT |
June 27, |
| 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 |
July 1, |
| RMC No. 57-2014 |
Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice |
July 22, |
| RMC No. 58-2014 |
Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary |
July 22, |
| 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 |
July 22, |
| RMC No. 60-2014 |
Clarifies the applicability of RMC No. 8-2014 to General Professional Partnership in relation to RMC No. 3-2012 |
July 24, |
| 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 |
July 30, |
| RMC No. 62-2014 |
Announces the availability of the enhanced BIR Website |
August 1, |
| 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 |
August 8, |
| 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" |
August 11, |
| RMC No. 65-2014 |
Notifies the loss of 1 set of used but unissued BIR Form No. 2310 - Tax Credit Certificate |
August 18, |
| 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 |
August 27, |
| RMC No. 67-2014 |
Announces the celebration of the 12th Anniversary of the Development Policy Research Month |
August 29, |
| RMC No. 68-2014 |
Prescribes the guidelines in the accomplishment of the Performance Commitment and Review Form (CESPES Form No. 003) |
August 29, |
| RMC No. 69-2014 |
Notifies the loss of 1 set of used but unissued BIR Form No. 2313 - Certificate Authorizing Registration |
September 8, |
| 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 |
September 9, |
| 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 |
September 10, 2014 |
| RMC No. 72-2014 |
Enjoins participation to the celebration of the 25th National Statistics Month in October 2014 |
September 12, 2014 |
| RMC No. 73-2014 |
Clarifies the Withholding Tax rates on dividend payments to Philippine Central Depository Nominees |
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 |
September |
| 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 |
October 9, |
| RMC No. 76-2014 |
Notifies the loss of 1 set of used but unissued BIR Form No. 2313 - Certificate Authorizing Registration |
October 13, |
| RMC No. 77-2014 |
Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit Certificates |
October 13, |
| RMC No. 78-2014 |
Circularizes clarifications on the requirement of FDA Certification for the feed ingredients enumerated in RMC No. 66-2014 |
October 24, |
| RMC No. 79-2014 |
Clarifies the tax treatment of stock option plans and other option plans |
November 3, |
| RMC No. 80-2014 |
Notifies the loss of 33 unused sets of BIR Form No. 0423 - Apprehension Slip |
November 14, |
| RMC No. 81-2014 |
Notifies the loss of 2 pads of unused BIR Form No. 2524 - Revenue Official Receipt |
November 19, |
| 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 |
December 2, |
| RMC No. 83-2014 |
Circularizes the deadline for the surrender of manual forms of Tax Remittance Advice |
December 3, 2014 |
| RMC No. 84-2014 |
Notifies the loss of 1 set of used but unissued BIR Form No. 0422 - Mission Order |
December 5, |
| RMC No. 85-2014 |
Notifies the loss of several Revenue Official Receipts - BIR Form No. 2524 |
December 5, |
| RMC No. 86-2014 |
Clarifies the valuation of contributions or gifts actually paid or made in computing taxable income |
December 5, |
| RMC No. 87-2014 |
Suspends all audit and other field operations of the BIR effective December 16, 2014 |
December 9, |
| RMC No. 88-2014 |
Circularizes the revised BIR Form No. 0611-A (Payment Form Covered by a Letter Notice) October 2014 ENCS |
December 19, |
| 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 |
