No. of Issuance

Subject Matter

Date of Issue

RMC No. 1-2017

Clarifies Section 2(c) of RR No. 7-2014 on the colors of cigarette tax stamps relative to the implementation of the unitary Excise Tax rate under RR No. 17-2012
Digest | Full Text

January 4, 2017 

RMC No. 2-2017 Publishes the Daily Minimum Wage Rates in Region XI pursuant to Wage Order No. RB-XI-19
Digest | Full Text
January 5, 2017
RMC No. 3-2017 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Community Rural Bank of Magallon (Moises Padilla, Negros Occidental), Inc.
Digest | Full Text
January 5, 2017
RMC No. 4-2017 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Rural Bank of Salinas, Inc.
Digest | Full Text
January 5, 2017
RMC No. 5-2017 Prescribes the CY 2017 BIR Priority Programs
Digest | Full Text | Annex
January 5, 2017
RMC No. 6-2017 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Xavier-Tibod Bank, Inc.
Digest | Full Text
January 9, 2017
RMC No. 7-2017 Circularizes the pertinent content of the letter issued by the Insurance Commission on the cessation of business by Far Eastern Surety and Insurance Company
Digest | Full Text
January 10, 2017
RMC No. 8-2017 Clarifies the tax treatment of Value-Added Tax on government money payments for OECF-funded projects under Exchange of Notes between Republic of the Philippines and the Government of Japan
Digest | Full Text
January 11, 2017
RMC No. 9-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2016
Digest | Full Text | Annex
January 12, 2017
RMC No. 10-2017 Clarifies the bookeeping requirements of National Government Agencies, Government Agencies and Instrumentalities and Government-Owned and-Controlled Corporations
Digest | Full Text
January 19, 2017
RMC No. 11-2017

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

February 6, 2017
RMC No. 12-2017 Informs concerned revenue personnel of the acceptance by AABs of tax returns/payments of internal revenue taxes on April 1 and 8, 2017 and extension of banking hours from 3:00 PM to 5:00 PM for the period April 1 to 17, 2017, for purposes of accepting tax payments
Digest | Full Text
February 7, 2017
RMC No. 13-2017 Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayers' checks drawn from Eastern Rizal (Jalajala) Rural Bank, Inc.
Digest | Full Text
February 7, 2017
RMC No. 14-2017 Suspends temporarily the enrollment to Electronic Filing and Payment System facility from March 1 to April 30 of every year
Digest | Full Text
February 17, 2017
RMC No. 15-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2017
Digest | Full Text | Annex
February 22, 2017
RMC No. 16-2017 Amends RMC No. 36-2016 and clarifies the requirement of Professional Regulatory Board of Accountancy (BOA) under BOA Resolution No. 03, Series of 2016
Digest | Full Text
February 22, 2017
RMC No. 17-2017 Notifies the loss of one unused set of BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
March 1, 2017
RMC No. 18-2017 Circularizes Memorandum No. 008-2017 regarding issuance of Certificate of Tax Exemption to service cooperatives
Digest | Full Text | Annex
March 1, 2017
RMC No. 19-2017 Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exporters
Digest | Full Text
March 2, 2017
RMC No. 20-2017 Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Countryside Cooperative Rural Bank of Batangas
Digest | Full Text
March 2, 2017
RMC No. 21-2017 Directs RDO personnel to refrain from requiring the Authorized Agent Banks to submit specific documents for the reporting of returned/dishonored checks
Digest | Full Text | Annex_RMO No 32-2000
March 6, 2017
RMC No. 22-2017 Publishes the Daily Minimum Wage Rates in Region VIII pursuant to Wage Order No. RB-VIII-19
Digest | Full Text
March 7, 2017
RMC No. 23-2017 Prescribes the new template of Value-Added Tax Exemption Identification Card issued to qualified diplomats, officials and dependents of the US Embassy
Digest | Full Text | Annex A | Annex B
March 7, 2017
RMC No. 24-2017 Provides addendum to RMC No. 14-2017 on the temporary suspension of enrollment to Electronic Filing and Payment System
Digest | Full Text
March 8, 2017
RMC No. 25-2017 Notifies the loss of original copies of Tax Debit Memo and Tax Credit Certificate issued to Solid Development Corporation. 
Digest | Full Text
March 14, 2017
RMC No. 26-2017 Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Barotac Viejo (Iloilo), Inc.
Digest | Full Text
March 15, 2017
RMC No. 27-2017 Clarifies the basis for the imposition of tax on the sale, exchange or other disposition or real property
Digest | Full Text
March 28, 2017
RMC No. 28-2017 Reiterates and updates the guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments
Digest | Full Text | Annex A | Annex B
March 30, 2017
RMC No. 29-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2017
Digest | Full Text
March 30, 2017
RMC No. 30-2017 Circularizes the additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas
Digest | Full Text | Annex
April 12, 2017
RMC No. 31-2017 Circularizes the Advisory issued by the Microfinance NGO Regulatory Council regarding the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 ("Microfinance NGOs Act")
Digest | Full Text | Annex
April 12, 2017
RMC No. 32-2017 Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Goa (Camarines Sur), Inc.
Digest | Full Text
April 20, 2017
RMC No. 33-2017 Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to unavailability of electronic Filing and Payment System
Digest | Full Text
April 26, 2017
RMC No. 34-2017 Clarifies Paragraph 6 of RMC No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns, including its attachments
Digest | Full Text
April 27, 2017
RMC No. 35-2017 Clarifies the imposition of Capital Gains Tax on sale, exchange or other disposition of real properties 
Digest | Full Text
April 27, 2017
RMC No. 36-2017 Prescribes the use of BIR Form Nos. 2342, 2343, 0427 and 0428 pursuant to RMO No. 3-2017
Digest | Full Text
May 3, 2017
RMC No. 37-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2017
Digest | Full Text |Annex 
May 4, 2017
RMC No. 38-2017 Circularizes the full text of the decision of Supreme Court in the case of Finance Secretary Cesar B. Purisima and CIR Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588
Digest |Full Text
May 5, 2017
RMC No. 39-2017 Advises all Revenue Collection Officers and other concerned personnel not to accept checks as well as taxpayer's checks drawn from Rural Bank of Ragay (Camarines Sur), Inc.
Digest | Full Text
May 19, 2017
RMC No. 40-2017 Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-P-Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Personal Properties
Digest | Full Text
June 5, 2017
RMC No. 41-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2017
Digest | Full Text | Annex
June 7, 2017
RMC No. 42-2017 Circularizes the revised BIR Form No. 2305 (Certificate of Update of Exemption, and of Employer and Employee's Information) April 2017 ENCS
Digest | Full Text | Annex A
June 14, 2017
RMC No. 43-2017 Announces the availability of the new versions of Update of Exemption of Employees Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employer's and Employee's Information) and 2305 Batch File Validation Module
Digest | Full Text | Annex A | Annex B | Annex C 
June 14, 2017
RMC No. 44-2017 Notifies the loss of two (2) sets of unused BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for transaction involving transfer of real properties
Digest | Full Text
June 15, 2017
RMC No. 45-2017 Publishes the full text of Executive Order No. 19, entitled "Reduction and Condonation of Real Property Taxes and Interests / Penalties Assessed on the Power Generation Facilities of Independent Power Producers under Build-Operate-Transfer Contracts with Government-Owned or -Controlled Corporations"
Digest | Full Text
June 20, 2017
RMC No. 46-2017 Publishes the full text of RA No. 10926, which extends for 25 years the franchise granted to Smart Communications, Inc. to establish, maintain, lease and operate Integrated Telecommunications/Computer/Electronic Services and Stations throughout the Philippines for public domestic and international telecommunications and for other purposes
Digest | Full Text
June 20, 2017
RMC No. 47-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2017
Digest | Full Text | Annex
June 29, 2017
RMC No. 48-2017

Circularizes the Implementing Rules and Regulations of Republic Act (RA) No. 10524 (An Act Expanding the Positions Reserved for Persons with Disability)
Digest | Full Text | Annex

June 30, 2017
RMC No. 49-2017 Notifies the loss of one (1) set of previously cancelled BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
July 13, 2017
RMC No. 50-2017 Notifies the loss of fourteen (14) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text
July 18, 2017
RMC No. 51-2017 Publishes the Daily Minimum Wage Rates in CAR pursuant to Wage Order No. RB-CAR-18
Digest | Full Text
July 20, 2017
RMC No. 52-2017 Publishes the Daily Minimum Wage Rates in Region VII pursuant to Wage Order No. ROVII-20
Digest | Full Text
July 20, 2017
RMC No. 53-2017 Publishes the Daily Minimum Wage Rates in Region III pursuant to Wage Order No. RBIII-20
Digest | Full Text
July 20, 2017
RMC No. 54-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of June 2017
Digest | Full Text
July 20, 2017
RMC No. 55-2017 Publishes the full text of National Budget Circular No. 570 entitled "Prescribing Guidelines for Issuance of Multi-Year Obligational Authority (MYOA) for Multi-Year Projects (MYPs) Covering the Procurement of Regular and Recurring Services"
Digest | Full Text | Annex A | Annex B | Annex C
July 21, 2017
RMC No. 56-2017 Publishes the full text of Joint Circular No. 1 issued by CSC, COA Chairperson and DBM Secretary entitled "Rules and Regulations Governing Contract of Services and Job Order Workers in the Government"
Digest | Full Text | Annex A
July 21, 2017
RMC No. 57-2017 Publishes the full text of Joint Circular No. 1 issued by the DBM Secretary and DPWH Secretary, entitled "Guidelines on the Rehabilitation or Construction of Government Buildings/Office Space and the Acquisition or Outright Purchase of Lot and Building"
Digest | Full Text | Annex A | Annex B
July 21, 2017
RMC No. 58-2017 Publishes the full text of the Memorandum of Agreement among the Housing and Urban Development Coordinating Council, Bureau of Internal Revenue and National Housing Authority
Digest | Full Text | Annex A
July 21, 2017
RMC No. 59-2017 Publishes the Daily Minimum Wage Rates in Region X pursuant to Wage Order No. ROX-19
Digest | Full Text
July 28, 2017
RMC No. 60-2017 Announces the official launch of the Seal of Honesty Certification Program
Digest | Full Text
July 28, 2017
RMC No. 61-2017 Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension Slip
Digest | Full Text
August 7, 2017
RMC No. 62-2017 Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension Slip
Digest | Full Text
August 7, 2017
RMC No. 63-2017

Publishes the full text of Executive Order No. 31 entitled “Creating the Strategy, Economics and Results Group in the Department of Finance”
Digest | Full Text| Annex

August 7, 2017
RMC No. 64-2017

Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2017-1 issued by the DBM Secretary and DTI Secretary, entitled “Guidelines on the Validation of the ISO 9001 Quality Management System (QMS) Certification or ISO-aligned QMS Documents as a Requirement for the Grant of the FY 2017 Performance-Based Bonus (PBB)”
Digest | Full Text | Annex 

August 8, 2017
RMC No. 65-2017 Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension Slip
Digest | Full Text
August 10, 2017
RMC No. 66-2017 Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension Slip
Digest | Full Text
August 10, 2017
RMC No. 67-2017 Notifies the loss of six (6) unused sets of BIR Form No. 0423-Apprehension Slip
Digest | Full Text
August 10, 2017
RMC No. 68-2017 Clarifies the processing of applications for Permit to Use Loose-leaf Books of Accounts/Invoices/Receipts and other accounting records
Digest | Full Text | Annex
August 15, 2017
RMC No. 69-2017 Clarifies the registration and compliance requirements of individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial Institutions
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
August 17, 2017
RMC No. 70-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2017
Digest | Full Text | Annex
August 22, 2017
RMC No. 71-2017 Enjoins all BIR offices to participate in the celebration of the Development Policy Research Month in September
Digest | Full Text | Annex
August 25, 2017
RMC No. 72-2017 Notifies the loss of one (1) set of previously cancelled BIR Form No. 1966-Electronic Letter of Authority
Digest | Full Text
September 5, 2017
RMC No. 73-2017 Notifies the loss of one (1) pad of unused BIR Form No. 0535 - Taxpayer Identification Sheet
Digest | Full Text
September 8, 2017
RMC No. 74-2017 Notifies the loss of one (1) set of used but unissued BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for transaction involving transfer of real properties
Digest | Full Text
September 19, 2017
RMC No. 75-2017 Promulgates and implements the People's Freedom of Information Manual of the Bureau of Internal Revenue
Digest | Full Text | FOI Manual | EO No. 2|FOI Request Form
September 22, 2017
RMC No. 76-2017 Notifies the loss of one (1) set of unused BIR Form No. 2524 - Revenue Official Receipt
Digest | Full Text
September 22, 2017
RMC No. 77-2017 Publishes the full text of Executive Order (EO) No. 36, entitled "Suspending the Compensation and Position Classification System Under EO No. 203 (S. 2016), Providing for Interim Compensation Adjustments, and for Other Purposes"
Digest | Full Text  
September 26, 2017
RMC No. 78-2017 Publishes the full text of Republic Act (RA) No. 10932, entitled "An Act Strengthening the Anti-Hospital Deposit Law by Increasing the Penalties for the Refusal of Hospitals and Medical Clinics to Administer Appropriate Initial Medical Treatment and Support in Emergency or Serious Cases, Amending for the Purpose Batas Pambansa Bilang 702, Otherwise Known as "An Act Prohibiting the Demand of Deposits or Advance Payments for the Confinement or Treatment of Patients in Hospitals and Medical Clinics in Certain Cases", as Amended by RA No. 8344, and for Other Purposes"
Digest | Full Text | RA 10932
September 26, 2017
RMC No. 79-2017 Circularizes the memorandum issued by Undersecretary Gil S. Beltran of the Department of Finance relative to the reiteration on the ten (10) working days lead time requirement in submitting requests for travel authority
Digest | Full Text
September 27, 2017
RMC No. 80-2017 Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from World Partners Bank (A Thrift Bank), Inc.
Digest | Full Text
September 27, 2017
RMC No. 81-2017 Publishes the full text of Republic Act (RA) No. 10927, entitled "An Act Designating Casinos as Covered Persons Under RA No. 9160, Otherwise Known as the "Anti-Money Laundering Act of 2001", as Amended"
Digest | Full Text
September 27, 2017
RMC No. 82-2017

Publishes the full text of Administrative Order No. 4, entitled "Creating an Inter-Agency Committee to Formulate the Necessary Policies, Rules and Regulations for the Purpose of Ensuring that the Key Properties, Assets and Other Insurable Interests of the Government are Comprehensively and Adequately Insured"
Digest | Full Text

September 27, 2017
RMC No. 83-2017 Enjoins all BIR officials and employees to participate in the celebration of the 28th National Statistics Month
Digest | Full Text | Annex A | Annex B
September 29, 2017
RMC No. 84-2017 Circularizes COMELEC Resolution No. 10206, entitled "In the Matter of Enforcement of the Prohibition Against Appointment or Hiring of New Employees; Creation or Filling up of New Positions; Giving Salary Increases; Transfer or Detail of Civil Service Employees; and Suspension of Elective Local Officials in Connection with the October 23, 2017 Synchronized Barangay and Sangguniang Kabataan (SK) Elections"
Digest | Full Text | Annex A
October 2, 2017
RMC No. 85-2017 Prescribes the Value-Added Tax rate to be used in the preparation of the Approved Budget for the Contract for government projects
Digest | Full Text
October 11, 2017
RMC No. 86-2017 Publishes the Daily Minimum Wage Rates in Region II pursuant to Wage Order No. RTWPB-02-18
Digest | Full Text
October 12, 2017
RMC No. 87-2017 Publishes the Daily Minimum Wage Rates in Region IV-B pursuant to Wage Order No. RB-MIMAROPA-08
Digest | Full Text
October 12, 2017
RMC No. 88-2017 Publishes the Daily Minimum Wage Rates in NCR pursuant to Wage Order No. NCR-21
Digest | Full Text
October 19, 2017
RMC No. 89-2017 Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCC
Digest | Full Text
October 24, 2017
RMC No. 90-2017 Prescribes additional mandatory requirement for all One-Time Transactions (ONETT)
Digest | Full Text
October 30, 2017
RMC No. 91-2017

Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system software
Digest
Full Text | Annex A | Annex A-1 | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G

November 3, 2017

RMC No. 92-2017

Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2017
Digest
Full Text | Annex   

November 7, 2017

RMC No. 93-2017

Circularizes the letter issued by the Microfinance NGO Regulatory Council in relation to the implementation of RR No. 3-2017 re: tax provisions of RA No. 10693 ("Microfinance NGOs Act")
Digest
Full Text | Letter | List

November 7, 2017
RMC No. 94-2017 Prescribes the BIR Privacy Policy
Digest | Full Text | Annex A
November 10, 2017
RMC No. 95-2017 Provides guidelines on the tax treatment of the Government Securities Repurchase Transactions governed by the Global Master Repurchase Agreement
Digest | Full Text | Annex A
November 16, 2017
RMC No. 96-2017 Adjusts the tax payment deadlines and tax collection remittance to November 16, 2017 in relation to  the declaration of November 13, 14 and 15, 2017 as Special Non-Working Days in NCR, Bulacan and Pampanga
Digest | Full Text 
November 16, 2017
RMC No. 97-2017 Publishes the full text of Memorandum Circular No. 27, entitled "Directing All Concerned Government Agencies to Strengthen the Implementation of the Philippine Export Development Plan and Involving Other Relevant Agencies in the Development of the Export Sector"
Digest | Full Text | MC No 27
November 16, 2017
RMC No. 98-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2017
Digest | Full Text | Annex
December 18, 2017
RMC No. 99-2017 Notifies the loss of several Documentary Stamps
Digest | Full Text
December 18, 2017
RMC No. 100-2017 Clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments
Digest | Full Text
December 19, 2017
RMC No. 101-2017 Advises all concerned personnel of RDOs regarding action to be taken due to delayed transmission of collection reports by Authorized Agent Banks
Digest | Full Text
December 28, 2017
RMC No. 102-2017 Clarifies the taxation of taxpayers engaged in Philippine Offshore Gaming Operations
Digest | Full Text
December 28, 2017
RMC No. 103-2017 Circularizes the Consolidated Price of Sugar at Millsite for the month of November 2017
Digest | Full Text | Annex
December 28, 2017
RMC No. 104-2017 Circularizes the copy of RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Act) and President Duterte's VETO message to the TRAIN Act
Digest | Full Text | VETO | RA 10963
December 29, 2017
RMC No. 105-2017 Prescribes the Revised Withholding Tax Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA No. 10963 (TRAIN Law)
Digest | Full Text | Rev WT
December 29, 2017
RMC No. 106-2017 Informs all revenue officials, employees and others concerned on the reduction in the expiry period of MDS Check pursuant to Treasury Circular No. 03-2017
Digest | Full Text
December 29, 2017