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 | LetterDiabetes | 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/unissued 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 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 Income purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction as mode of deductions or those who opted to avail of the 8% flat Income Tax rate) January 2018 version
Digest | Full Text | BIR Form No. 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 Res 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 | 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
Digest | Full 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 prescribed 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 2019-1146
April 1, 2019
RMC No. 41-2019 Circularizes the enhanced BIR Form No. 1702-MX January 2018 (ENCS), which shall be used by non-individuals with mixed income subject to multiple Income Tax rates or with income subject to special or preferential rate in filing the annual Income Tax Return and paying the Income Tax due starting the year 2018
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, Point-of-Sale machines, Special Purpose Machines and other sales machines or software with Permits to Use 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 | Annex A
April 11, 2019
RMC No. 44-2019 Presents the BIR Service Delivery Channel Strategies 
Digest | Full Text | Annex A
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 and payment of Income Tax Returns for Taxable Year 2018
Digest | Full Text | Annex A
April 12, 2019
RMC No. 47-2019 Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day period
Digest | Full Text | Annex A.1 | Annex A.1.1 | Annex A.1.2 | Annex A.2 | Annex B
April 16, 2019
RMC No. 48-2019 Amends RMC No. 42-2019 to extend the deadline for mandatory re-submission of application via Electronic Accreditation and Registration (eAccReg) System
Digest | Full Text
April 17, 2019
RMC No. 49-2019 Decentralizes the accreditation of Cash Register Machines, Point-of-Sales Machines, Sales Receipting Software and other machines generating receipts/invoices at the National Office, Revenue Regions and Revenue District Offices 
Digest | Full Text | Annex A | Annex B
 April 29, 2019
RMC No. 50-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2019
Digest| Full Text| Annex A
April 30, 2019
RMC No. 51-2019 Informs taxpayers and others concerned of the availability of UnionBank Online Web and Mobile applications as additional channel of payment of internal revenue taxes
Digest | Full Text
May 6, 2019
RMC No. 52-2019 Circularizes the updated List of Accredited Microfinance NGOs
Digest | Full Text | Annex A
May 7, 2019
RMC No. 53-2019 Notifies the loss of several Accountable Forms
Digest | Full Text 
May 7, 2019
RMC No. 54-2019 Prescribes the revised BIR Form Nos. 1800 (Donor's Tax Return) and 1801 (Estate Tax Return) Version January 2018
Digest | Full Text | Form 1800 | Form 1801 | 1800 Guide | 1801 Guide
May 21, 2019
RMC No. 55-2019 Clarifies the meaning of "Business Style" which is required in official receipts and invoices
Digest | Full Text
May 22, 2019
RMC No. 56-2019 Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocks
Digest | Full Text
May 29, 2019
RMC No. 57-2019 Clarifies certain issues on Tax Amnesty on Delinquencies under Revenue Regulations No. 4-2019, which implemented certain provisions of Republic Act No. 11213 (Tax Amnesty Act)
Digest | Full Text
May 31, 2019
RMC No. 58-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2019
Digest | Full Text | Annex
May 31, 2019
RMC No. 59-2019 Publishes the full text of Joint Administrative Order No. 1-2019 entitled "Rules and Regulations Implementing Section 3 of Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform Acceleration and Inclusion Law, In Relation to Section 5(b) of RA No. 8424 of the National Internal Revenue Code, as amended"
Digest | Full Text | JAO 1-2019 | Annex A | Annex B | Annex C
June 7, 2019
RMC No. 60-2019 Clarifies the guidelines in determining the tax treatment of transfer of real property by an Economic Zone Developer/Operator duly registered under the Philippine Economic Zone Authority to another PEZA entity, and the documentary requirements for the processing of eCAR
Digest | Full Text
June 7, 2019
RMC No. 61-2019 Circularizes Republic Act No. 11256, entitled "An Act to Strengthen the Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"
Digest | Full Text | Annex
June 11, 2019
RMC No. 62-2019 Circularizes the full text of DOF-DBM-COA Joint Circular No. 001-2018 entitled "Rules and Regulations Implementing Section 148-A, Subsection (h) Chapter V of the National Internal Revenue Code, as amended, on the use of Fuel Marking Program Funds"
Digest | Full Text | Annex A
June 13, 2019
RMC No. 63-2019 Circularizes Republic Act (RA) No. 11262, entitled "An Act Amending Sections 85 and 103 of RA No. 9593, Otherwise Known as the "Tourism Act of 2009"
Digest | Full Text | RA 11262
June 17, 2019
RMC No. 64-2019 Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund
Digest | Full Text | Annex A
June 18, 2019
RMC No. 65-2019 Publishes the full text of RA No. 11294 entitled "An Act Creating a Barangay to be Known as Barangay Masao in the Municipality of Tungawan, Province of Zamboanga Sibugay" and RA No. 11295 entitled "An Act Dividing Barangay San Vicente in the City of San Pedro, Province of Laguna into Eight (8) Distinct and Independent Barangays to be Known as Barangays San Vicente, Pacita I, Chrysanthemum, Rosario, Pacita II, Fatima, San Lorenzo Ruiz and Maharlika"
Digest | Full Text | RA 11294 | RA 11295
July 2, 2019
RMC No. 66-2019 Publishes the full text of RA No. 11256 entitled "An Act to Strengthen the Country's Gross International Reserves, Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes"
Digest | Full Text | RA 11256
July 4, 2019
RMC No. 67-2019 Publishes the full text of several Presidential issuances
Digest | Full Text | RA 11262 | RA 11291 | RA 11321 | RA 11328
July 4, 2019
RMC No. 68-2019 Provides clarification on certain issues relative to the Estate Tax Amnesty under RA No. 11213 (Tax Amnesty Act)
Digest | Full Text | Annex
July 5, 2019
RMC No. 69-2019 Notifes the loss of one (1) unused set of BIR Form No. 2524-Revenue Official Receipt
Digest | Full Text
July 9, 2019
RMC No. 70-2019 Notifies the loss of one (1) unused set of BIR Form No. 0423-Apprehension Slip
Digest | Full Text 
July 9, 2019
RMC No. 71-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2019
Digest | Full Text | Annex
July 18, 2019
RMC No. 72-2019 Notifies the loss of several Revenue Official Receipts - BIR Form No. 2524
Digest | Full Text
July 23, 2019
RMC No. 73-2019 Announces the availability of various revised BIR Forms January 2018 (ENCS)
Digest | Full Text | Form 1604-C | Guidelines | Alphalist | Form 1604-E | Form 1604-F
July 24, 2019
RMC No. 74-2019 Circularizes the enhanced BIR Form Nos. 2306 and 2307 January 2018 (ENCS)
Digest | Full Text | Form 2306 | Form 2307
July 24, 2019
RMC No. 75-2019 Circularizes the availability of the revised BIR Form No. 1914 [Application for Tax Credits/Refunds] April 2019 (ENCS)
Digest | Full Text | Form 1914
July 29, 2019
RMC No. 76-2019 Circularizes the availability of the new BIR Form No. 0620 (Monthly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account) and BIR Form No 1621 (Quarterly Remittance of Taxes Withheld on the Amount Withdrawn from the Decedent's Deposit Account)
Digest | Full Text
July 31, 2019
RMC No. 77-2019 Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission
Digest | Full Text | MOC | MOC Sub
August 6, 2019
RMC No. 78-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of June 2019
Digest | Full Text | Annex
August 8, 2019
RMC No. 79-2019 Publishes the full text of Memorandum Circular No. 62 entitled "Approving the Philippine Export Development Plan 2018-2022 and Directing the Concerned Agencies to Review All Relevant Policies to Ensure the Implementation Thereof"
Digest | Full Text | PED Plan 2018-2022
August 8, 2019
RMC No. 80-2019 Publishes the full text of various Republic Acts
Digest | Full Text | RA 11259 | RA 11261 | RA 11262 | RA 11263 | RA 11264 | RA 11265 | RA 11266 | RA 11267 | RA 11268 | RA 11269 | RA 11270 | RA 11271 | 11272 | RA 11273 | RA 11274 | RA 11275 | RA 11276 | RA 11277 | RA 11278 | RA 11279 | RA 11280 | RA 11281 | RA 11282 | RA 11283 | RA 11284 | RA 11285 | RA 11286 | RA 11287 | RA 11288 | RA 11289 | RA 11290
August 13, 2019 
RMC No. 81-2019 Notifies the availability of new payment facility utilizing the PESONet through Landbank Link.biz Portal online payment facility
Digest | Full Text
August 14, 2019