No. of Issuance

Subject Matter

Date of Issue

RMC No. 1-2019

Circularizes the Consolidated Price of Sugar at Millsite for the month of November 2018
Digest | Full Text | Annex A

January 8, 2019 

RMC No. 2-2019 Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963"
Digest | Full Text
January 10, 2019
RMC No. 3-2019 Publishes the full text of Joint Circular No. 001-2018 of the DOF, DBM, BTr, BIR, BOC and COA re Value-Added Tax Refund Claims
Digest | Full Text | JC No. 1-2018 |
January 10, 2019
RMC No. 4-2019 Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018
Digest | Full Text | Letter |Diabetes | High-Cholesterol | Hypertension |
January 15, 2019
RMC No. 5-2019 Prescribes the CY 2019 BIR Priority Programs
Digest | Full Text | Programs 
January 16, 2019
RMC No. 6-2019 Clarifies the provisions of RMC No. 105-2018 pertaining to the submission of alphabetical list of First Buyer/Possessor of locally produced coal from whom Excise Taxes due on coal were collected by the producer acting as collecting agent for remittance to the BIR
Digest | Full Text
January 17, 2019
RMC No. 7-2019 Notifies the loss of original copy of three (3) sets of unused/unissued BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text 
January 18, 2019
RMC No. 8-2019 Notifies the loss of several Accountable Forms
Digest | Full Text 
January 18, 2019
RMC No. 9-2019  Notifies the loss of several Revenue Official Receipts - BIR Form No. 2524
Digest | Full Text 
January 18, 2019
RMC No. 10-2019 Notifies the loss of one (1) pad of unused/unissed BIR Form No. 0423-Apprehension Slip
Digest | Full Text
January 22, 2019
RMC No. 11-2019 Notifies the loss of several Documentary Stamps
Digest | Full Text
January 22, 2019
RMC No. 12-2019 Notifies the loss of several Revenue Official Receipts - BIR Form No. 2524
Digest | Full Text
January 22, 2019
RMC No. 13-2019 Publishes the full text of Administrative Order No. 15 entitled "Authorizing the Secretary of the Department of the Interior and Local Government or the Officer-In-Charge to Fill Temporary Vacancies in Certain Local Elective Offices to Prevent Hiatus in and Paralysis of Local Government Operations"
Digest | Full Text | Letter | AO No. 15
January 22, 2019
RMC No. 14-2019 Notifies the loss of several Taxpayer Information Sheets - BIR Form No. 0535
Digest | Full Text
January 23, 2019
RMC No. 15-2019 Notifies the loss of several Taxpayer Information Sheets - BIR Form No. 0535
Digest | Full Text
January 23, 2019
RMC No. 16-2019 Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of taxpayers claiming for VAT refund. 
Digest | Full Text 
January 24, 2019 
RMC No. 17-2019 Prescribes the new BIR Form No. 1701A - Annual Income Tax Return for Individuals Earning Purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deduction or those who opted to avail of the 8% flat Income Tax rate) January 2018 version
Digest | Full Text | BIR Form 1701A
January 24, 2019
RMC No. 18-2019 Notifies the loss of one (1) set of unused BIR Form No. 0402 - Authority to Cancel Assessment
Digest | Full Text
January 25, 2019
RMC No. 19-2019 Prescribes various revised BIR Forms (Version January 2018)
Digest | Full Text |Annex A| Annex B| Annex C| Annex D
January 30, 2019
RMC No. 20-2019 Publishes the full text of Professional Regulation Commission (PRC) Resolution No. 2016-990: Amendments to the Revised Guidelines on the Continuing Professional Development Program for all Registered and Licensed professionals
Digest | Full Text | PRC Resolution No. 2016-990
January 31, 2019
RMC No. 21-2019 Publishes the full text of Civil Service Commission (CSC) Resolution No. 1800923 and CSC Memorandum Circular No. 18 s. 2018 re: Attendance in Continuing Professional Development Courses and Renewal of Professional Identification Cards on Official Time
Digest | Full Text | CSC MC No. 18 s 2018
January 31, 2019
RMC No. 22-2019 Notifies the loss of several Apprehension Slips - BIR Form No. 0423
Digest | Full Text
February 1, 2019
RMC No. 23-2019

Circularizes the Consolidated Price of Sugar at Millsite for the month of December 2018
Digest | Full Text | Annex A

February 7, 2019
RMC No. 24-2019 Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return
Digest | Full Text
February 14, 2019
RMC No. 25-2019 Publishes the full text of RA No. 11171 entitled "An Act Converting the Dr. Emilio B. Espinosa, Sr. Memorial State College of Agriculture and Technology (DEBESMSCAT) in the Municipality of Mandaon, Province of Masbate, into a State University to be known as the Dr. Emilio B. Espinosa, Sr.-Masbate State University (DEBESMSU), and Appropriating Funds Therefor"
Digest | Full Text
February 21, 2019
RMC No. 26-2019 Circularizes RA No. 11213, entitled "An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies", together with the Veto Message of President Rodrigo R. Duterte
DigestFull Text | RA No. 11213 | Veto
February 26, 2019
RMC No. 27-2019 Circularizes the enhanced BIR Registration Forms
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
February 26, 2019
RMC No. 28-2019 Prescribes the use of BIR Printed Receipt/Invoice
Digest | Full Text
February 26, 2019
RMC No. 29-2019 Provides guidelines in keeping, maintaining and registration of Books of Accounts
Digest | Full Text 
February 26, 2019
RMC No. 30-2019 Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed
Digest | Full Text 
February 28, 2019
RMC No. 31-2019 Reiterates the tax compliance requirements of candidates, political parties/party list groups and campaign contributors
Digest | Full Text
March 7, 2019
RMC No. 32-2019

Circularizes the full text of Republic Act No. 11191 re: “An Act Creating a Barangay to be Known as Barangay Don Albino T. Taruc in the Municipality of Socorro, Province of Surigao del Norte”
Digest | Full Text | RA No. 11191

March 7, 2019
RMC No. 33-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of January 2019
Digest | Full Text | Annex A 
March 8, 2019
RMC No. 34-2019 Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law
Digest | Full Text | Annex A
March 13, 2019
RMC No. 35-2019 Reiterates the definition of Accounts Receivable/Delinquent Accounts for purposes of issuance of Delinquency Verification Certificates and Tax Clearance for certain/specific purpose
Digest | Full Text
March 14, 2019
RMC No. 36-2019 Circularizes the Additional 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
March 18, 2019
RMC No. 37-2019 Circularizes the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts] January 2018 (ENCS)
Digest | Full Text | 1701 Form1701 Conso Jan 2018 ENCS | 1701 Attach Jan 2018 ENCS
March 18, 2019
RMC No. 38-2019 Amends RMC No. 102-2018 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
March 27, 2019
RMC No. 39-2019 Circularizes the Implementing Rules and Regulations of RA No. 10932 prescibed under DOH's Administrative Order No. 2018-0012, which strengthened 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, as amended By RA No. 8344
Digest | Full Text | AO No. 2018-0012 
March 27, 2019
RMC No. 40-2019 Publishes the full text of PRC Resolution No. 2019-1146, amending relevant provisions of Resolution No. 1032 s. 2017 (Implementing Rules and Regulations of the Continuing Professional Development Act of 2016)
Digest | Full Text | PRC Resolution 2019-1146
April 1, 2019
RMC No. 41-2019 Circularizes the newly revised BIR Form No. 1702-MX January 2018 (ENCS)
Digest | Full Text | Annex A-1702-MX | 1702-Attachment
April 2, 2019
RMC No. 42-2019 Mandates the re-application for registration of Cash Register Machines (CRM), Point-of-Sales (POS) Machines, Special Purpose Machines and other salesl machines or software with Permits to Use (PTUs) issued for the month of January 2019
Digest | Full Text
April 10, 2019
RMC No. 43-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2019
Digest | Full Text
April 11, 2019
RMC No. 44-2019 Establishes the BIR Service Delivery Channel Strategies
Digest | Full Text
April 11, 2019
RMC No. 45-2019 Publishes the full text of EO No. 77 entitled, "Prescribing Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel"
Digest | Full Text | EO No. 77
April 11, 2019
RMC No. 46-2019 Prescribes the Guidelines in the Filing of Income Tax Returns for TY 2018 and Payment of Income Tax
Digest | Full Text | Annex A
April 12, 2019