No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2018
Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individuals
Digest | Full Text | WT Table
January 5, 2018
RMC No. 2-2018
Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)
January 8, 2018
RMC No. 3-2018
Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)
January 9, 2018
RMC No. 4-2018
Provides transition procedures for all eFPS filers in filing tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, automobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products, pursuant to the provisions of the TRAIN Law
Digest | Full Text
January 11, 2018
RMC No. 5-2018
Publishes the full text of MC No. 36, entitled "Reminding All Government Offices, Agencies, and Instrumentalities, Including Government-Owned or -Controlled Corporations, State Universities and Colleges, and Local Government Units, to Comply with the Provisions of Republic Act No. 9184 Requiring Publication of Procurement Notices in their Respective Websites"
January 16, 2018
RMC No. 6-2018
Prescribes the CY 2018 BIR Priority Programs
January 16, 2018
RMC No. 7-2018
Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2017-2, entitled "Procedures Ensuring Quality of Validation/Assessment of Requirements for the Grant of the FY 2017 Performance-Based Bonus (PBB)"
January 16, 2018
RMC No. 8-2018
Publishes the full text of MC No. 35, entitled "Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President"
January 16, 2018
RMC No. 9-2018
Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing Registration
January 17, 2018
RMC No. 10-2018 Clarifies the time of withholding and remittance of taxes withheld by Withholding Agents including National Government Agencies and Instrumentalities, Local Government Units and Government-Owned and-Controlled Corporations provided under Sec. 4 of RR No. 12-2001
Digest | Full Text
January 31, 2018
RMC No. 11-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2017
Digest | Full Text | Annex
February 22, 2018
RMC No. 12-2018 Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilege
Digest | Full Text
February 22, 2018
RMC No. 13-2018 Clarifies certain provisions of RAO No. 5-2017 relative to the approval and/or signing of Certificates of Zonal Values of Real Properties
Digest | Full Text
March 1, 2018
RMC No. 14-2018 Directs the Client Support Service to monitor the Compliance Section under the Revenue District Office
Digest | Full Text
March 1, 2018
RMC No. 15-2018 Circularizes the Competency-Based Job Descriptions of Revenue Officer I-IV and Chief Revenue Officer II positions under the Assessment and Collection Sections of the Revenue District Offices
Digest | Full Text | JDs
March 5, 2018
RMC No. 16-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2018
Digest | Full Text
March 6, 2018
RMC No. 17-2018 Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)
Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.1.2-A.1.12 | Annex A.2 | Annex B | Annex C | Annex D | Annex E | Annex F
March 8, 2018
RMC No. 18-2018 Circularizes DO No. 011-2018 issued by the DOF relative to the accreditation of importers and customs broker
Digest | Full Text
March 9, 2018
RMC No. 19-2018 Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sale transactions of real property previously mortgaged at a value higher than its zonal or fair market value
Digest | Full Text
March 19, 2018
RMC No. 20-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2018
Digest | Full Text
April 4, 2018
RMC No. 21-2018 Circularizes Memorandum No. 016-2018 regarding the imposition of surcharge, interest and compromise penalty for filing of an amended tax return
Digest | Full Text | Annex
April 5, 2018
RMC No. 22-2018 Publishes the Daily Minimum Wage Rates in Region 1 pursuant to Wage Order No. RB1-19
Digest | Full Text | Summary
April 10, 2018
RMC No. 23-2018 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
April 13, 2018
RMC No. 24-2018 Prescribes the guidelines in filing, receiving and processing of 2017 Income Tax Returns including its attachments
Digest | Full Text | Annex A | Annexes B1-B5
April 13, 2018
RMC No. 25-2018 Notifies the loss of five (5) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text
April 19, 2018
RMC No. 26-2018 Circularizes the Revised BIR Form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS)
DigestFull Text | Annex A | Guidelines
April 25, 2018
RMC No. 27-2018 Circularizes the new and revised BIR Forms affected by the TRAIN Law
Digest | Full Text | 1601-EQ | 1601-EQ/Guidelines | 1601-FQ | 1601-FQ/Guidelines | 1602-Q | 1603-Q | 1601-C
April 27, 2018
RMC No. 28-2018 Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS
Digest | Full Text
April 30, 2018
RMC No. 29-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2018
Digest | Full Text | Annex A
May 2, 2018
RMC No. 30-2018 Amends the documentary requirements for new business registrants
Digest | Full Text | Annex A1 - A3
May 3, 2018
RMC No. 31-2018 Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to the unavailability of the eFPS
Digest | Full Text
May 9, 2018
RMC No. 32-2018 Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS)
Digest | Full Text | 1701Q | 1701Q/Guide
May 9, 2018
RMC No. 33-2018 Notifies the entry into force, effectivity and applicability of the Renegotiated Philippines-Thailand Double Taxation Convention
Digest | Full Text
May 17, 2018
RMC No. 34-2018 Notifies the entry into force, effectivity and applicability of the Philippines-Sri Lanka Double Taxation Agreement
Digest | Full Text
May 17, 2018
RMC No. 35-2018 Notifies the loss of triplicate copy from one (1) set of unused BIR Form No. 0423-Apprehension Slip
Digest | Full Text 
May 18, 2018
RMC No. 36-2018 Extends the validity period of Certificate of Accreditation issued to developers/dealers/suppliers/vendors/pseudo-suppliers of Cash Register Machines (CRM), Point-of-Sale (POS) Machines and/or other sales machine/receipting software
Digest | Full Text
May 21, 2018
RMC No. 37-2018 Publishes the Daily Minimum Wage Rates in Region XII pursuant to Wage Order No. RB No. 20
Digest | Full Text
May 23, 2018
RMC No. 38-2018 Reiterates the guidelines in registration, updates and other tax compliance requirements of candidates, political parties/party list groups and campaign contributors
Digest | Full Text
May 23, 2018
RMC No. 39-2018 Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayer
Digest | Full Text
May 24, 2018
RMC No. 41-2018 Clarifies the issuance of Taxpayer Identification Number (TIN) for corporations relative to its corporate term under the Corporation Code of the Philippines
Digest | Full Text
May 24, 2018
RMC No. 42-2018 Suspends the use of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of Update of Exemption and of Employers and Employee's Information) and 2305 Batch File Validation Module
Digest | Full Text
May 25, 2018
RMC No. 43-2018 Creates a fast lane in the RDOs for all One-Time Transactions (ONETT) involving simple transactions
Digest | Full Text
May 28, 2018
RMC No. 44-2018 Publishes the Daily Minimum Wage Rates in Region IV-A pursuant to Wage Order No. RB IVA-18
Digest | Full Text
June 5, 2018
RMC No. 45-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2018
Digest | Full Text | Annex A
June 5, 2018
RMC No. 46-2018 Circularizes the Ruling on the proper interpretation of Section 214 of the National Internal Revenue Code of 1997, as Amended
Digest | Full Text
June 5, 2018
RMC No. 47-2018 Circularizes the revised format of reports required to be submitted by the Revenue Regions to the Internal Affairs Service
Digest | Full Text | Annex A-A4 | Annex B | Annex C-C1 | Annex D | Monthly Report |
June 6, 2018
RMC No. 48-2018 Prescribes the processing time of One-Time Transactions for the issuance of Electronic Certificate Authorizing Registration (eCAR)
Digest | Full Text
June 6, 2018
RMC No. 49-2018 Publishes the full text of MO No. 23, entitled "Renewing the Travel Tax Exemption Policy to Travellers Departing from all International Airports and Seaports in Mindanao and Palawan to Any Destination in the Brunei Darussalam-Indonesia-Malaysia-Philippines-East ASEAN Growth Area (BIMP-EAGA)"
Digest | Full Text | MO No. 23
June 8, 2018
RMC No. 50-2018 Provides clarifications on certain provisions of RR Nos. 8-2018 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act)
Digest | Full Text
June 8, 2018
RMC No. 51-2018 Amends RMC No. 69-2017 re: 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 A1 | Annex A2 | Annex B | Annex C | Annex D | Annex E | Annex F |
June 11, 2018
RMC No. 52-2018 Notifies the loss of one (1) pad of unused BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text 
June 20, 2018
RMC No. 53-2018 Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014
Digest | Full Text 
June 21, 2018
RMC No. 54-2018 Clarifies the imposition of penalties and interest on the filing of an amended return 
Digest | Full Text
June 21, 2018
RMC No. 55-2018 Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017
Digest | Full Text
June 21, 2018
RMC No. 56-2018 Circularizes the full text of RA No. 11032, "An Act Promoting Ease of Doing Business and Efficient Delivery of Government Service, Amending for the Purpose Republic Act No. 9485, Otherwise Known as the Anti-Red Tape Act of 2007, and for Other Purposes". Otherwise Known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018"
Digest | Full Text |RA 11032 
June 26, 2018
RMC No. 57-2018 Notifies the loss of ten (10) sets of unused BIR Form No. 0423-Apprehension Slip
Digest | Full Text
July 3, 2018
RMC No. 58-2018 Notifies the entry into force, effectivity and applicability of the Philippines-Mexico Double Taxation Agreement
Digest | Full Text
July 3, 2018
RMC No. 59-2018 Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2018-1 issued by the Department of Budget and Management, titled "Guidelines on the Grant of the Performance-Based Bonus (PBB) for Fiscal Year 2018"
Digest | Full Text | MC No. 2018-1
July 3, 2018
RMC No. 60-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2018
Digest | Full Text | Annex A
July 4, 2018
RMC No. 61-2018 Notifies the loss of one (1) set of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text
July 5, 2018
RMC No. 62-2018 Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing Registration
Digest | Full Text 
July 10, 2018
RMC No. 63-2018 Circularizes the full text of Department Administrative Order No. 16-01 Series of 2016 issued by the Department of Trade and Industry relative to the registration of Barangay Micro Business Enterprises
Digest | Full Text | DAO 16-01 | Annex 1 | Annex 2
July 20, 2018
RMC No. 64-2018 Circularizes the Civil Service Commission (CSC) Resolution No. 1800646 re: Qualification Standards (QS) for Revenue Officer I to IV Positions in the Compliance Section of the Revenue District Offices in the BIR Regional Offices
Digest | Full Text | Res No. 1800646
July 24, 2018
RMC No. 65-2018 Circularizes the full text of DOF-DBM-DTI-BOI Joint Administrative Order No. 01-2015 providing the "Guidelines for the Payment Certificate Mechanism to Implement the Fiscal Support for the Comprehensive Automotive Resurgence Strategy (CARS) Program under Executive Order No. 182, Series of 2015"
Digest | Full Text
July 26, 2018
RMC No. 66-2018 Notifies the loss of three (3) sets of unused BIR Form No. 0535-Taxpayer Information Sheet
Digest | Full Text
August 7, 2018
RMC No. 67-2018 Notifies the loss of twelve (12) sets of unused BIR Form No. 0535-Taxpayer Information Sheet
Digest | Full Text
August 10, 2018
RMC No. 68-2018 Circularizes the Consolidated Price of Sugar at Millsite for the Month of June 2018
Digest | Full Text | Annex A
August 22, 2018
RMC No. 69-2018 Publishes the full text of the Inter-Agency Task Force Circular Letter No. 2018-8, Prescribing Guidelines on the Conduct of Early Procurement for the Fiscal Year 2019 National Expenditure Program
Digest | Full Text | Circular Letter | Annex A | Annex B 
August 22, 2018
RMC No. 70-2018 Circularizes the revised BIR Form No. 1306 (Declaration of Forfeiture of Real Property) and the Affidavit of Consolidation of Title of Absolutely Forfeited Property in Favor of the Republic of the Philippines
Digest | Full Text | Annex A | Annex B
August 22, 2018
RMC No. 71-2018 Enjoins BIR offices to participate in the celebration of the 16th Anniversary of the Development Policy Research Month
Digest | Full Text | PIDS | Proc. No. 247 | Theme 
August 29, 2018
RMC No. 72-2018 Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents
Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex B3 | Annex C
August 30, 2018
RMC No. 73-2018 Prescribes the use of the new BIR Form Nos. 0619-E [Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded)] and 0619-F (Monthly Remittance Form of Final Income Taxes Withheld) both January 2018 Version
Digest | Full Text | BIR Form 0619-E | Guide | BIR Form 0619-F | Guide
August 31, 2018
RMC No. 74-2018 Notifies the loss of original copy from one (1) unused set of BIR Form No. 2524-Revenue Official Receipt 
Digest | Full Text 
September 5, 2018
RMC No. 75-2018 Highlights the mandatory statutory requirement and function of a Letter of Authority
Digest | Full Text 
September 5, 2018
RMC No. 76-2018 Notifies the loss of several BIR Accountable Forms
Digest | Full Text
September 6, 2018
RMC No. 77-2018 Enjoins all BIR officials and employees to participate in the celebration of the 29th National Statistics Month
Digest | Full Text | PSA | Streamer
September 6, 2018
RMC No. 78-2018 Provides guidelines on the registration of Philippine Offshore Gaming Operators and its accredited service providers
Digest | Full Text
September 7, 2018
RMC No. 79-2018 Publishes the full text of Republic Act No. 11055 entitled "An Act Establishing the Philippine Identification System"
Digest | Full Text | RA No. 11055
September 7, 2018
RMC No. 80-2018 Publishes the full text of the Government Quality Management Committee Memorandum Circular No. 2018-1, entitled "Guidelines on the Validation of the ISO 9001:2015 Quality Management System Certification as a Requirement for the Grant of the FY 2018 Performance-Based Bonus"
Digest | Full Text | GQMC MC No. 2018-1
September 7, 2018
RMC No. 81-2018 Notifies the loss of quadruplicate copy from one (1) unused set of BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for Transaction Involving Transfer of Real Properties
Digest | Full Text
September 14, 2018
RMC No. 82-2018 Supplements the People's Freedom of Information (FOI) Manual of the BIR
Digest| Full Text | Annex AAnnex B |Annex C
September 28, 2018
RMC No. 83-2018 Circularizes the letter issued by the Microfinance NGOs Regulatory Council relative to the implementation of RR No. 3-2017 implementing the tax provisions of RA No. 10693 (Microfinance NGOs Act)
Digest | Full Text | Letter | List
October 1, 2018
RMC No. 84-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2018
Digest | Full Text | Annex A
October 1, 2018
RMC No. 85-2018 Clarifies certain issues relative to the issuance of Electronic Certificate Authorizing Registration (eCAR) for transferring real properties with the Land Registration Authority
Digest | Full Text
October 1, 2018
RMC No. 86-2018 Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018
Digest | Full Text
October 11, 2018
RMC No. 87-2018 Publishes the full text of RA No. 10295, entitled "An Act Renewing for another Twenty-Five (25) Years the Franchise Granted to Republic Broadcasting System, Inc., Presently Known as GMA Network, Inc., Amending for the Purpose Republic Act No. 7252, Entitled "An Act Granting the Republic Broadcasting System, Inc. a Franchise to Construct, Install, Operate and Maintain Radio and Television Broadcasting Stations in the Philippines"
Digest | Full Text | RA No. 10295
October 11, 2018
RMC No. 88-2018 Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS)
Digest | Full Text | BIR Form No. 2000 | Guidelines
October 16, 2018
RMC No. 89-2018 Notifies the loss of four (4) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text
October 18, 2018
RMC No. 90-2018 Notifies the loss of one (1) pad of unused BIR Form No. 19.14 - Apprehension Receipt
Digest | Full Text 
October 26, 2018
RMC No. 91-2018 Prescribes the policies, guidelines and procedures relative to the use of eREG System by Microfinance Non-Government Organizations in the issuance of TIN to their clients
Digest | Full Text| Annex A| Annex B| Annex C| Annex D
October 26, 2018
RMC No. 92-2018 Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations
Digest | Full Text |
November 5, 2018
RMC No. 93-2018 Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.2
Digest | Full Text |
November 5, 2018
RMC No. 94-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2018
Digest | Full Text | Annex
November 6, 2018
RMC No. 95-2018 Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Philippine National Bank
Digest | Full Text
November 12, 2018
RMC No. 96-2018 Clarifies the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law)
Digest | Full Text
November 29, 2018
RMC No. 97-2018 Publishes the Daily Minimum Wage Rates in National Capital Region pursuant to Wage Order No. NCR-22
Digest | Full Text
December 3, 2018
RMC No. 98-2018 Reiterates the mandate to use the eBIRForms by identified taxpayers and availability of additional filing and payment option through the services of Tax Software Providers
Digest | Full Text
December 5, 2018
RMC No. 99-2018 Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505, otherwise known as the "Personal Equity and Retirement Account (PERA) Act of 2008"
Digest | Full Text
December 7, 2018
RMC No. 100-2018 Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2018
Digest | Full Text | Annex
December 10, 2018
RMC No. 101-2018 Notifies the loss of eight (8) sets of unused BIR Form No. 0535 - Taxpayer Information Sheet
Digest | Full Text 
December 11, 2018
RMC No. 102-2018 Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims field prior to effectively of RMC No. 54-2014
Digest | Full Text
December 11, 2018