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/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 Form | 1701 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 (GIR), 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 NIRC, 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 Republic Act No. 11213 (Tax Amnesty Act)
Digest | Full Text | Annex		 July 5, 2019
RMC No. 69-2019 Notifies 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 7, 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 | PDP 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
RMC No. 82-2019 Circularizes the Improvement Action Plan for Customer Satisfaction (Fiscal Year 2019)
Digest | Full Text | Annex A		 August 20, 2019
RMC No. 83-2019 Notifies the loss of one (1) pad of unused BIR Form No. 0423 (Apprehension Slip)
Digest | Full Text		 August 22, 2019
RMC No. 84-2019 Notifies the loss of several BIR Form No. 0423 (Apprehension Slip)
Digest | Full Text		 August 22, 2019
RMC No. 85-2019 Circularizes the full text of Joint Circular No. 001-2019 of the DOF, BIR and BOC entitled "Prescribing the Implementing Guidelines of the Fuel Marking Program pursuant to Republic Act No. 10963 (TRAIN Law)"
Digest | Full Text | JC 001-2019		 August 22, 2019
RMC No. 86-2019 Publishes the full text of Department Order No. 049-2019 issued by the Secretary of the Department of Finance entitled "Revised Travel Guidelines for Officials and Employees as Contained in the Department of Finance's Officials and Employees Travel Guide"
Digest | Full Text | DO No. 49-2019		 August 23, 2019
RMC No. 87-2019 Publishes the full text of several Presidential Issuances
Digest | Full Text | RA No. 11314 | RA No. 11333		 August 23, 2019
RMC No. 88-2019 Publishes the full text of several Presidential Issuances
Digest | Full Text | RA No. 11343 | RA No. 11344 | RA No. 11345		 August 23, 2019
RMC No. 89-2019 Circularizes the Updated List of Accredited Microfinance NGOs
Digest | Full Text | Annex A		 August 30, 2019
RMC No. 90-2019 Notifies the loss of a duplicate copy from one (1) unused set of BIR Form No. 2524 (Revenue Official Receipt)
Digest | Full Text		 August 30, 2019
RMC No. 91-2019 Enjoins BIR offices to participate in the celebration of the 17th Anniversary of the Development Policy Research Month
Digest | Full Text | Letter PIDS | Theme		 September 2, 2019
RMC No. 92-2019 Publishes the full text of the RA No. 11346 entitled "An Act Increasing the Excise Tax on Tobacco Products Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of Provisions on Articles Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Sugar-Sweetened Beverages, Alcohol, Tobacco, Heated Tobacco and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288(B) and 288(C), and Creating New Sections 263-A, 265-B and 288-A of the NIRC of 1997, as Amended by RA No. 10968 and for Other Purposes"
Digest | Full Text		 September 5, 2019
RMC No. 93-2019 Amends the answer to Question No. 2 of RMC No. 85-2018 relative to the issuance of Electronic Certificate Authorizing Registration in the transfer of real properties
Digest | Full Text		 September 5, 2019
RMC No. 94-2019 Publishes the full text of the Inter-Agency Task Force Memorandum Circular No. 2019-1 (Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019)
Digest | Full Text | MC No. 2019-1		 September 9, 2019
RMC No. 95-2019 Enjoins all BIR officials and employees to participate in the celebration of the 30th National Statistics Month
Digest | Full Text | Streamer		 September 10, 2019
RMC No. 96-2019 Publishes the full text of several Republic Acts
Digest | Full Text | RA No. 11392 | RA No. 11399		 September 12, 2019
RMC No. 97-2019 Publishes the full text of several Republic Acts
Digest | Full Text | RA No. 11402 | RA No. 11403 | RA No. 11404 | RA No. 11405		 September 12, 2019
RMC No. 98-2019 Publishes the full text of Republic Act No. 11439 entitled "An Act Providing for the Regulation and Organization of Islamic Banks"
Digest | Full Text | RA No. 11439		 September 12, 2019
RMC No. 99-2019 Notifies the loss of thirteen (13) sets of used but unissued BIR Form No. 2313-R - Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties
Digest | Full Text		 September 24, 2019
RMC No. 100-2019 Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS)
Digest | Full Text | BIR Form 2316		 September 30, 2019
RMC No. 101-2019 Circularizes the revised policies on training/learning and development requirements for Division Chief and Executive/Managerial positions in government
Digest | Full Text | MC No. 19		 October 2, 2019
RMC No. 102-2019 Provides additional issues relative to the implementation of Estate Tax Amnesty pursuant to the provisions under Title II of Republic Act No. 11213 (Tax Amnesty Act)
Digest | Full Text		 October 4, 2019
RMC No. 103-2019 Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019
Digest | Full Text | ETAR | Availment | Deductions | Guidelines		 October 4, 2019
RMC No. 104-2019 Mandates all Revenue District Offices to submit to Excise Large Taxpayers Field Operations Division the list of all retail gasoline stations within their areas of jurisdiction
Digest | Full Text | List | Guidelines		 October 9, 2019
RMC No. 105-2019 Clarifies the proper tax treatment of maternity leave benefits under Republic Act No. 11210 (105-Day Expanded Maternity Leave Law)
Digest | Full Text;		 October 9, 2019
RMC No. 106-2019 Circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)] January 2018 (ENCS)
Digest | Full Text | Annex A | Guidelines		 October 11, 2019
RMC No. 107-2019 Extends the validity period of Certificates of Accreditation and Permits to Use pursuant to the provisions of Revenue Memorandum Circular (RMC) No. 55-2016, as amended, and RMC No. 30-2015
Digest | Full Text		 October 15, 2019
RMC No. 108-2019 Circularizes the amendment of the Qualification Standards for Revenue Officer I to IV (Collection) positions
Digest | Full Text | Resolution No. 1900903		 October 16, 2019
RMC No. 109-2019 Publishes the full text of several Presidential Issuances
Digest | Full Text | Republic Act No. 11448 | Republic Act No. 11450		 October 21, 2019
RMC No. 110-2019 Publishes the full text of Memorandum Circular No. 2019-121 issued by the Department of Interior and Local Government (DILG), calling on all LGUs and NGAs to support the President’s directive to clear roads of illegal structures and constructions
Digest | Full Text | DILG Letter | Memorandum Circular No. 2019-121		 October 21, 2019
RMC No. 111-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2019
Digest | Full Text | Annex A		 October 22, 2019
RMC No. 112-2019 Notifies the loss of several copies of used/filled-up but unissued BIR Form No. 2298 - Product Replenishment Certificate
Digest | Full Text		 October 22, 2019
RMC No. 113-2019 Notifies the loss of one (1) set of used/filled-up/cancelled BIR Form No. 2298 - Product Replenishment Certificate
Digest | Full Text		 October 22, 2019
RMC No. 114-2019 Notifies the loss of three (3) pads of unused/unissued Accountable Form No. 51 - Official Receipt
Digest | Full Text		 October 22, 2019
RMC No. 115-2019 Publishes the full text of several Republic Acts
Digest | Full Text | Republic Act No. 11453 | Republic Act No. 11457		 October 31, 2019
RMC No. 116-2019 Clarifies the tax treatment of Alien Individuals employed in the Philippines by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies, Offshore Banking Units and Petroleum Service Contractors and Subcontractors pursuant to Section 4.C of Revenue Regulations No. 8-2018
Digest | Full Text		 November 6, 2019
RMC No. 117-2019 Amends Section II of Revenue Memorandum Circular No. 28-2019 relative to the use of Bureau of Internal Revenue Printed Receipt/Invoice
Digest | Full Text		 November 6, 2019
RMC No. 118-2019 Announces the availability of the eRegistration (eREG) System to Corporate or Non-Individual Taxpayer-Employers
Digest | Full Text		 November 8, 2019
RMC No. 119-2019 Notifies the loss of one (1) set of used but unissued BIR Form No. 2310 - Tax Credit Certificate
Digest | Full Text		 November 13, 2019
RMC No. 120-2019 Circularizes the Consolidated Price of Sugar at Millsite for the month of October 2019
Digest | Full Text | Annex A		 November 20, 2019
RMC No. 121-2019 Prescribes the use of certain Bureau of Internal Revenue Form/Certificate in electronic format
Digest | Full Text		 November 21, 2019
RMC No. 122-2019 Terminates the submission of Semestral List of Regular Suppliers
Digest | Full Text		 November 22, 2019
RMC No. 123-2019 Prescribes the CY 2020 BIR Priority Programs
Digest | Full Text | Annex A		 November 22, 2019
RMC No. 124-2019 Extends the deadline of submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604C and 1604F)
Digest | Full Text		 November 26, 2019
RMC No. 125-2019 Publishes the Daily Minimum Wage Rates in Region VI (Western Visayas) under Wage Order No. RBVI-25
Digest | Full Text		 November 26, 2019
RMC No. 126-2019 Extends the use of the old versions of BIR Withholding Certificates/Forms - BIR Form Nos. 2306, 2307 and 2316
Digest | Full Text		 November 26, 2019
RMC No. 127-2019 Notifies the loss of ten (10) sets of unused BIR Form No. 0423 – Apprehension Slip
Digest | Full Text		 November 27, 2019
RMC No. 128-2019 Supplements the People's Freedom of Information (FOI) Manual of the Bureau of Internal Revenue
Digest | Full Text | Annex 1 | Annex 2 | Annex 3 | Annex 4 | Annex A | Annex B | Annex B-1 | Annex B-2 | Annex B-3 | Annex B-4 | Annex B-5		 November 29, 2019
RMC No. 129-2019 Publishes the full text of Government Quality Management Committee Memorandum Circular No. 2019-1 by the Acting Secretary of DBM and Secretary of the DTI entitled “Guidelines in the Validation of the ISO 9001: 2015 Quality Management System Certification/Recertification as a Support to Operations Requirement for the Grant of the FY 2019 Performance-Based Bonus (PBB)
Digest | Full Text | GQMC-MC NO.-2019-1		 November 29, 2019
RMC No. 130-2019 Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources
Digest | Full Text		 December 4, 2019
RMC No. 131-2019 Circularizes the Republic Act No. 11358 entitled “An Act Establishing a National Vision Screening Program for Kindergarten Pupils and Appropriating Funds Therefor”
Digest | Full Text | RA No. 11358		 December 4, 2019
RMC No. 132-2019 Circularizes Republic Act No. 11186 entitled “An Act Converting the Northwestern Mindanao State College of Science and Technology (NMSCST) in the City of Tangub, Province of Misamis Occidental into a State University of Northwestern Mindanao (UNM) and Appropriating Funds Therefor”
Digest | Full Text | RA No. 11186		 December 4, 2019
RMC No. 133-2019 Circularizes Republic Act No. 11187 entitled “An Act Converting the Zamboanga City State Polytechnic College into a State University to be Known as the Zamboanga Peninsula Polytechnic State University, and Appropriating Funds Therefor”
Digest | Full Text | RA No. 11187		 December 4, 2019
RMC No. 134-2019 Announces the availability of the Revised BIR Form No. 1702-EX (Annual Income Tax Return) January 2018 (ENCS) Version 2
Digest | Full Text | Annex A		 December 5, 2019
RMC No. 135-2019 Reiterates the prescribed procedures in the availment of the Tax Amnesty on Delinquencies and additional clarification on issues raised relative thereto
Digest | Full Text		 December 11, 2019
RMC No. 136-2019 Circularizes the names of taxpayers who are included or deleted from the List of Withholding Agents who qualify to the criteria prescribed under Revenue Regulations No. 7-2019 for purposes of the 1% or 2% Creditable Withholding Taxes on purchases of goods and services
Digest | Full Text		 December 16, 2019
RMC No. 137-2019 Publishes the full text of the Inter Agency Task Force (IATF) Memorandum Circular No. 2019-2 entitled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2019 under Executive Order No. 80, s. 2012 and EO No. 201, s. 2016”
Digest | Full Text | Memorandum Circular No. 2019-2		 December 18, 2019
RMC No. 138-2019 Publishes the full text of the Department of Agriculture’s Administrative Circular No. 08, Series of 2019 re: The Implementing Rules and Regulations of RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture” (The Sagip Saka Act)
Digest | Full Text | Implementing Rules and Regulations of RA No. 11321		 December 18, 2019
RMC No. 139-2019 Prescribes the use of the enhanced BIR Form Nos. 1601-EQ and 1602Q January 2019 (ENCS)
Digest | Full Text |1601-EQ | Guidelines | 1602Q		 December 20, 2019
RMC No. 140-2019 Notifies the loss of two (2) sets of used/filled-up/cancelled BIR Form No. 2298 – Product Replenishment Certificate
Digest | Full Text		 December 20, 2019
RMC No. 141-2019 Reiterates the salient points arising from RMO No. 14-16 on the proper execution of Waivers of the Defense of Prescription and providing an illustration of the basic requirements thereof
Digest | Full Text		 December 20, 2019
RMC No. 142-2019 Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST
Digest | Full Text		 December 27, 2019
RMC No. 143-2019 Clarifies the inclusion of taxpayers as top Withholding Agents who are obliged to remit the 1% and 2% Creditable Withholding Taxes pursuant to the criteria of Revenue Regulations No. 7-2019
Digest | Full Text		 December 27, 2019