|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMC No. 1-2015 |
Circularizes the revised BIR Form No. 0217 (Application for Contractor's Final Payment Release Certificate) November 2014 ENCS |
January 7, 2015 |
|
RMC No. 2-2015 |
Informs taxpayers relative to the availability of certain Annual Income Tax and Excise Tax Returns in Offline eBIRForms Package, which could be submitted thru the eFPS |
January 9, 2015 |
|
RMC No. 3-2015 |
Prescribes the BIR Priority Programs for CY 2015 |
January 13, 2015 |
|
RMC No. 4-2015 |
Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled "Rules on Accreditation with the Bureau of Customs for PEZA Locators" |
January 13, 2015 |
|
RMC No. 5-2015 |
Publishes the full text of Presidential Administrative Order No. 45 entitled "Revoking Letter of Instruction No. 1479, Series of 1985" |
January 22, 2015 |
|
RMC No. 6-2015 |
Publishes the full text of Executive Order No. 173 entitled "Reduction and Condonation of Real Property Taxes and Interest/Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned and/or -Controlled Corporations" |
January 22, 2015 |
|
RMC No. 7-2015 |
Reiterates the tax treatment of interest income derived from Long-Term Deposits or Investment Certificates as described in RR No. 14-2012 and clarified in RMC Nos. 77-2012 and 81-2012 |
March 6, 2015 |
|
RMC No. 8-2015 |
Notifies the loss of an original copy from 1 unused set of BIR Form No. 2313-P-Electronic Certificate Authorizing Registration for transaction involving transfer of real properties |
March 6, 2015 |
|
RMC No. 9-2015 |
Circularizes the enhanced BIR registration forms for the implementation of Taxpayer Registration System under Electronic Tax Information System (eTIS-1) |
March 11, 2015 |
|
RMC No. 10-2015 |
Prescribes the policies relative to the filing of Income Tax Returns (BIR Form No. 1700) by employees belonging to employers identified as Large Taxpayers |
March 24, 2015 |
|
RMC No. 11-2015 |
Clarifies RR No. 6-2014 on tax practitioners/agents mandated to use the eBIRForms |
March 30, 2015 |
|
RMC No. 12-2015 |
Clarifies the filing of "No Payment Return" in relation to RR Nos. 6-2014 and 5-2015 mandating the use of eBIRForms |
March 30, 2015 |
|
RMC No. 13-2015 |
Further amends RMC No. 57-2011, as amended by RMC Nos. 21-2013 and 9-2014, entitled "Revised Form Nos. 1700, 1701 and 1702" |
March 31, 2015 |
|
RMC No. 14-2015 |
Prescribes the guidelines in the filing, receiving and processing of Income Tax Returns (BIR Form Nos. 1700, 1701, 1702-RT, 1702-EX and 1702-MX, all June 2013 ENCS version) for Taxable Year 2014 using the electronic platform of BIR |
April 6, 2015 |
|
RMC No. 15-2015 |
Defers the implementation of eFiling of identified Withholding Tax forms |
April 8, 2015 |
|
RMC No. 16-2015 |
Prescribes the alternative modes of obtaining Offline eBIRForms Package and other concerns |
April 8, 2015 |
|
RMC No. 17-2015 |
Provides updates on the alternative modes of obtaining Offline eBIRForms Package |
April 10, 2015 |
|
RMC No. 18-2015 |
Defers the implementation of eFiling of “No Payment” Income Tax Returns (ITRs) and other concerns |
April 10, 2015 |
|
RMC No. 19-2015 |
Provides clarifications/resolutions on issues and concerns relative to the implementation of the electronic platform in filing tax returns under eFPS or eBIRForms for filing of Income Tax Returns for Calendar Year 2014 due on or before April 15, 2015 |
April 13, 2015 |
|
RMC No. 20-2015 |
Provides alternative modes in the filing of BIR Form Nos. 1701Q and 1702Q with payment using the electronic platforms of BIR |
April 15, 2015 |
|
RMC No. 21-2015 |
Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR |
April 20, 2015 |
|
RMC No. 22-2015 |
Provides alternative modes in the filing of BIR Form Nos. 1601-C and 1601-E using the electronic platforms of BIR |
April 28, 2015 |
|
RMC No. 23-2015 |
Further clarifies problems, issues and concerns relative to the issuance of Withdrawal Certificates under RMC No. 50-2014 |
May 5, 2015 |
|
RMC No. 24-2015 |
Clarifies pertinent provisions of Revenue Regulations No. 2-2015 more particularly on the submission of scanned copies of BIR Form Nos. 2307 and 2316 |
May 6, 2015 |
|
RMC No. 25-2015 |
Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and refined sugar |
May 6, 2015 |
|
RMC No. 26-2015 |
Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms |
May 6, 2015 |
|
RMC No. 27-2015 |
Notifies the loss of several accountable forms |
May 18, 2015 |
|
RMC No. 28-2015 |
Publishes the full text of the Joint Memorandum Circular between the BIR and Land Registration Authority |
May 19, 2015 |
|
RMC No. 29-2015 |
Publishes the full text of the Memorandum of Agreement among the Department of Finance, Department of Justice, BIR and the Land Registration Authority |
May 19, 2015 |
|
RMC No. 30-2015 |
Implements strict non-issuance of Provisional Permit To Use cash register machines/point-of-sale machines/receipting softwares to prospective/new users |
June 8, 2015 |
|
RMC No. 31-2015 |
Announces the availability of eBIRForms Package Version 5.0 |
June 8, 2015 |
|
RMC No. 32-2015 |
Publishes the full text of the Memorandum of Understanding among the DOF, DTI, DILG, QC-LGU, BIR, SEC, SSS, PhilHealth, Pag-IBIG Fund and NCC |
June 8, 2015 |
|
RMC No. 33-2015 |
Publishes the Quality Management System Roadmap for the ISO 9001:2008 Certification of Revenue District Offices |
June 19, 2015 |
|
RMC No. 34-2015 |
Notifies the loss of several Accountable Form No. 51 - Official Receipt |
June 25, 2015 |
|
RMC No. 35-2015 |
Notifies the loss of 20 sets of unused BIR Form No. 0535 - Taxpayer Information Sheet |
June 25, 2015 |
|
RMC No. 36-2015 |
Prescribes the mandatory one-time submission of Inventory List of all Cash Register Machines, Point of Sales Machines, Special Purpose Machines and/or any other similar machines Digest | Full Text | Annex A | Annex B | Annex C |
June 29, 2015 |
|
RMC No. 37-2015 |
Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt Digest | Full Text |
July 8, 2015 |
|
RMC No. 38-2015 |
Publishes the full text of Circular Letter No. 2015-7 issued by the Secretary of the Department of Budget and Management, entitled "Updated Guidelines for Issuance of Multi-Year Obligational Authority" Digest | Full Text | Annex A-C |
July 13, 2015 |
|
RMC No. 39-2015 |
Circularizes the updated BIR Citizen's Charter as consolidated Digest | Full Text | Annex A |
July 13,2015 |
|
RMC No. 40-2015 |
Clarifies the nature and extent of the agricultural cooperative being the producer of sugar for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)(c) of RR No. 8-2015 Digest | Full Text |
July 15, 2015 |
|
RMC No. 41-2015 |
Clarifies the documentary requirements for the registration of labor organization, association or group of union or workers pursuant to Section III (C) of "Annex A" of RR No. 7-2012 Digest | Full Text |
July 27, 2015 |
|
RMC No. 42-2015 |
Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt Digest | Full Text |
July 30, 2015 |
|
RMC No. 43-2015 |
Advises all Revenue Collection Officers not to accept checks/drawn checks from closed banks in payment of internal revenue taxes Digest | Full Text | Annex A-1 | Annex A-2 |
August 4, 2015 |
|
RMC No. 44-2015 |
Announces the inclusion of Bank of Tokyo-Mitsubishi UFJ, Ltd. in the list of Authorized Agent Banks Digest | Full Text |
August 12, 2015 |
|
RMC No. 45-2015 |
Clarifies the withholding of VAT on government money payments for OECF-funded projects under Exchange of Notes between the Republic of the Philippines and the Government of Japan Digest | Full Text |
August 24, 2015 |
|
RMC No. 46-2015 |
Notifies the loss of several accountable forms Digest | Full Text |
August 26, 2015 |
|
RMC No. 47-2015 |
Publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB VIII-18 |
September 1, 2015 |
|
RMC No. 48-2015 |
Publishes the Daily Minimum Wage Rates in CARAGA Region pursuant to Wage Order No. RXIII-13 Digest | Full Text |
September 1, 2015 |
|
RMC No. 49-2015 |
Publishes the Daily Minimum Wage Rates in Region IV-B pursuant to Wage Order No. IV-B No. 7 Digest | Full Text |
September 1, 2015 |
|
RMC No. 50-2015 |
Publishes the Daily Minimum Wage Rates in Western Visayas pursuant to Wage Order No. RB VI-22 Digest | Full Text |
September 1, 2015 |
|
RMC No. 51-2015 |
Publishes the Daily Minimum Wage Rates of Private Sector Workers in the Cordillera Administrative Region pursuant to Wage Order No. RB-CAR-17 Digest | Full Text |
September 1, 2015 |
|
RMC No. 52-2015 |
Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-19 Digest | Full Text |
September 1, 2015 |
|
RMC No. 53-2015 |
Enjoins all government agencies to participate in the celebration of the 13th anniversary of the Development Policy Research Month Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
September 1, 2015 |
|
RMC No. 54-2015 |
Advises all Revenue Collection Officers not to accept checks/drawn checks from Farmers Rural Bank, Inc. Digest | Full Text |
September 1, 2015 |
|
RMC No. 55-2015 |
Encourages BIR offices to participate in the celebration of the 26th National Statistics Month and the 2nd World Statistics Day Digest | Full Text | Annex A | Annex B | Annex C | Annex D |
September 2, 2015 |
|
RMC No. 56-2015 |
Clarifies the provisions on the submission of Monthly Electronic Sales (eSales) Report via the eSales Reporting System Digest | Full Text |
September 3, 2015 |
|
RMC No. 57-2015 |
Provides additional guidelines on the submission of inventory list and other reporting requirements Digest | Full Text | Annexes A-C | Annex D |
September 16, 2015 |
|
RMC No. 58-2015 |
Announces the availability of Electronic BIR Forms (eBIRForms) Package Version 5.1 Digest | Full Text |
September 17, 2015 |
|
RMC No. 59-2015 |
Announces the availability of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employees' Information) and 2305 Batch File Validation Module Digest | Full Text | Annexes A-F |
September 17, 2015 |
|
RMC No. 60-2015 |
Notifies the loss of quadruplicate copy of BIR Form No. 2313 - Certificate Authorizing Registration Digest | Full Text |
September 22, 2015 |
|
RMC No. 61-2015 |
Extends the deadline for submission of Inventory List and other supporting requirements under RMC No. 57-2015 |
September 30, 2015 |
|
RMC No. 62-2015 |
Advises all Revenue Collection Officers not to accept checks/drawn checks from Xavier-Punla Rural Bank, Inc. |
October 1, 2015 |
| RMC No. 63-2015 |
Informs taxpayers regarding the updated version of the eBIRForms Terms of Service Agreement |
October 1, 2015 |
| RMC No. 64-2015 |
Reiterates the information that must be shown on receipts/invoices/other commercial invoices generated from Cash Register Machines/Point-of-Sale machines/software |
October 2, 2015 |
| RMC No. 65-2015 |
Circularizes the full text of the "Protocol Amending the Agreement between the Government of the Republic of the Philippines and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income" |
October 7, 2015 |
| RMC No. 66-2015 |
Publishes the Daily Minimum Wage Rates in Region 10 pursuant to Wage Order No. RX-18 |
October 15, 2015 |
| RMC No. 67-2015 |
Allows taxpayers who are mandated to file their tax returns thru eFPS and eBIRForms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually |
October 22, 2015 |
| RMC No. 68-2015 |
Mandates the accreditation of all Cash Register Machines, Point-of-Sale machines and other sales machines/receipting software at the BIR National Office |
October 27, 2015 |
| RMC No. 69-2015 |
Authorizes the use of Barangay Pitogo as official name of the seat of the Municipality of President Carlos P. Garcia, Province of Bohol |
October 27, 2015 |
| RMC No. 70-2015 |
Reiterates the tax treatment of certain persons engaged in the business of land transportation |
October 29, 2015 |
| RMC No. 71-2015 |
Allows taxpayers who are mandated to file their tax returns thru Electronic Filing and Payment System and Electronic BIR Forms in areas affected by Typhoon Lando to temporarily file their tax returns and pay their taxes manually |
October 30, 2015 |
| RMC No. 72-2015 |
Announces the entry into force, effectivity and applicability of the Philippines-Qatar Double Taxation Agreement |
November 2, 2015 |
| RMC No. 73-2015 |
Advises all Revenue Collection Officers not to accept checks/drawn checks from Rural Bank of Calasiao, Inc. |
December 7, 2015 |
| RMC No. 74-2015 |
Circularizes the price of sugar at millsite for week-ending November 22, 2015, as provided by the Sugar Regulatory Administration |
December 7, 2015 |
| RMC No. 75-2015 |
Suspends all audit and other field operations of the BIR effective December 16, 2015 |
December 15, 2015 |
| RMC No. 76-2015 |
Circularizes the price of sugar at millsite for week-ending December 6, 2015, as provided by the Sugar Regulatory Administration |
December 17, 2015 |
| RMC No. 77-2015 |
Clarifies the procedures in the processing of Estate Tax returns for agricultural properties covered by the Comprehensive Agrarian Reform Program |
December 17, 2015 |
| RMC No. 78-2015 |
Circularizes the price of sugar at millsite for week-ending December 13, 2015, as provided by the Sugar Regulatory Administration |
December 28, 2015 |
| RMC No. 79-2015 |
Informs all internal revenue officials and employees of the new BIR Mission and Vision Statements, and Core Values |
December 29, 2015 |
