No. of Issuance
Subject Matter
Date of Issue
RMC No. 1-2021
Circularizes the consolidated Price of Sugar at Millsite for the Month of November 2020
Digest | Full Text | Annex A
January 5, 2021
RMC No. 2-2021
Prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers
Digest | Full Text
January 8, 2021
RMC No. 3-2021 Published the updated list of FOI Receiving Officers and one-page FOI Manual
Digest | Full Text | Annex 1-NO | Annex 1-RR | Annex 2
January 8, 2021
RMC No. 4-2021 Prescribes the guidelines in the filing of tax returns, including the required attachments, and payment of internal revenue taxes
Digest | Full Text | Annex A
January 8, 2021
RMC No. 5-2021 Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems
Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex A-3 | Annex B | Annex C
January 8, 2021
RMC No. 6-2021 Prescribes the revised BIR Form No. 2200-M [Excise Tax Return for Mineral Products] January 2018 (ENCS)
Digest | Full Text | Annex A | Guidelines
January 8, 2021
RMC No. 7-2021 Announces the availability of the Alphalist Data Entry and Validation Module (Version 7.0) and its updated file structures, standard file naming convention and job-aids
Digest | Full Text | Annex A | Annex B | Annex C-DE | Annex C-Val
January 8, 2021
RMC No. 8-2021 Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"
Digest | Full Text | RA No. 11467 | Veto RA No. 11467
January 11, 2021
RMC No. 9-2021 Circularizes Administrative Order No. 23 titled "Eliminating Overregulation to Promote Efficiency of Government Processes"
Digest | Full Text | AO No. 23
January 11, 2021
RMC No. 10-2021 Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the Philippines
Digest | Full Text | MOA | MOA Annex | Annex A
January 19, 2021
RMC No. 11-2021 Notifies the loss of five (5) sets of unissued BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
January 22, 2021
RMC No. 12-2021 Circularizes the consolidated Price of Sugar at Millsite for the Month of December 2020
Digest | Full Text | Annex A
January 26, 2021
RMC No. 13-2021 Announces the availability of the BIR Mobile Taxpayer Identification Number Verifier Application
Digest | Full Text | Annex
January 27, 2021
RMC No. 14-2021 Clarifies the effectivity date of Revenue Memorandum Order No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amended
Digest | Full Text
January 27, 2021
RMC No. 15-2021 Announces the availability of Central Business Portal
Digest | Full Text | Annex A | Annex B | Annex C
January 27, 2021
RMC No. 16-2021 Prescribes the guidelines in the submission of list of recipients of income exempt from Income Tax pursuant to RA No. 11494 (Bayanihan to Recover as One Act), as implemented under RR No. 29-2020
Digest | Full Text | Annex A | Annex B
January 28, 2021
RMC No. 17-2021 Extends the deadline for the filing/submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form Nos. 1604-C and 1604-F)
Digest | Full Text
January 29, 2021
RMC No. 18-2021 Clarifies the filing of BIR Form Nos. 1604-CF, 1604-E and other matters
Digest | Full Text
February 2, 2021
RMC No. 19-2021 Publishes the revised One-Page FOI Manual
Digest | Full Text | Annex 1
February 9, 2021
RMC No. 20-2021 Circularizes RA No. 11494 (An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor, and for Other Purposes)
Digest | Full Text | RA No. 11494
February 9, 2021
RMC No. 21-2021 Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law)
Digest | Full Text | Annex A
February 16, 2021
RMC No. 22-2021 Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020
Digest | Full Text
February 18, 2021
RMC No. 23-2021 Implements the CY 2021 BIR Priority Programs and Projects
Digest | Full Text | Annex A
February 18, 2021
RMC No. 24-2021 Circularizes the nationwide implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) through the Bureau’s official electronic-mail address
Digest | Full Text | Annex A
February 24, 2021
RMC No. 25-2021 Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng Pilipinas
Digest | Full Text | Letter of Approval
February 24, 2021
RMC No. 26-2021 Extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020
Digest | Full Text
February 24, 2021
RMC No. 27-2021 Prescribes the use of the revised BIR Form No. 2200-AN [Excise Tax Return for Automobiles and Non-Essential Goods] January 2018 (ENCS)
Digest | Full Text | BIR Form No. 2200-AN | Guidelines
February 26, 2021
RMC No. 28-2021 Prescribes the use of the revised BIR Form No. 2200-P [Excise Tax Return for Petroleum Products] January 2020 (ENCS)
Digest | Full Text | BIR Form No. 2200-P
February 26, 2021
RMC No. 29-2021 Provides the policies and guidelines on the use of electronic signature (e-signature) on certain Bureau of Internal Revenue (BIR) Forms/Certificates
Digest | Full Text | Annex A
February 26, 2021
RMC No. 30-2021 Circularizes the full text of House Resolution No. 1538 (A Resolution congratulating and commending the Bureau of Internal Revenue (BIR) under the leadership of Commissioner Caesar R. Dulay and the entire Economic Team of His Excellency, President Rodrigo Duterte, for achieving an all-time High of 15.14% over its tax collection target for the Fiscal Year 2020 thereby providing the much-needed fiscal boost at these crucial times when the Philippines strives to recover from the economic devastation caused by the COVID-19 Global pandemic)
Digest | Full Text | House Resolution No. 1538
March 1, 2021
RMC No. 31-2021 Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs)
Digest | Full Text | Updated List of Accredited MF-NGOs
March 2, 2021
RMC No. 32-2021 Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus
Digest | Full Text | Annex A | Annex B | Annex C
March 2, 2021
RMC No. 33-2021 Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8
Digest | Full Text
March 3, 2021
RMC No. 34-2021 Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)
Digest | Full Text | BIR Form 2200-A | BIR Form 2200-T
March 3, 2021
RMC No. 35-2021 Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS)
Digest | Full Text | BIR Form 1601-FQ | Guide
March 3, 2021
RMC No. 36-2021 Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs)
Digest | Full Text
March 5, 2021
RMC No. 37-2021 Announces the availability of six (6) Tax Awareness/Educational Videos
Digest | Full Text
March 17, 2021
RMC No. 38-2021 Circularizes the consolidated Price of Sugar at Millsite for the Month of January 2021
Digest | Full Text | Annex A
March 18, 2021
RMC No. 39-2021 Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division
Digest | Full Text
March 22, 2021
RMC No. 40-2021 Publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 dated March 8, 2021 entitled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government”
Digest | Full Text | COA-DBM JC No. 1, s. 2021
March 25, 2021
RMC No. 41-2021 Prescribes guidelines on the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021
Digest | Full Text
March 29, 2021
RMC No. 42-2021 Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes”
Digest | Full Text | RA No. 11534 | Veto Message
March 31, 2021
RMC No. 43-2021 Prescribes the revised guidelines on the use of the Electronic Audited Financial Statements (eAFS) System
Digest | Full Text
 
RMC No. 44-2021 Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System
Digest | Full Text
March 31, 2021
RMC No. 45-2021 Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD)
Digest | Full Text
April 5, 2021
RMC No. 46-2021 Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFS
Digest | Full Text
April 6, 2021
RMC No. 47-2021 Notifies the loss of sixty-nine (69) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt
Digest | Full Text
April 6, 2021
RMC No. 48-2021 Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2021
Digest | Full Text | Annex A
April 8, 2021
RMC No. 49-2021 Circularizes Republic Act No. 11517, titled “An Act Authorizing the President to Expedite the Processing of National and Local Permits, Licenses and Certifications in Times of National Emergency”
Digest | Full Text | Transmittal | Republic Act No. 11517
April 8, 2021
RMC No. 50-2021 Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021
Digest | Full Text
April 8, 2021
RMC No. 51-2021 Publishes the lyrics of 2021 BIR Tax Campaign Kick-off Theme Song titled, “Para sa Pilipino”
Digest | Full Text
April 13, 2021
RMC No. 52-2021 Suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictions
Digest | Full Text
April 14, 2021
RMC No. 53-2021 Corrects the reference numbers of related issuances under Revenue Memorandum Circular No. 4-2021
Digest | Full Text
April 15, 2021
RMC No. 54-2021 Clarifies certain provisions of Revenue Regulations No. 34-2020
Digest | Full Text
April 27, 2021
RMC No. 55-2021 Circularizes the updated list of BIR Forms and its availability
Digest | Full Text | Annex A
April 27, 2021
RMC No. 56-2021 Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act)
Digest | Full Text | IRR of Section 4 (nnn) of RA No. 11494
May 3, 2021
RMC No. 57-2021 Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)
Digest | Full Text | RA No. 11523
May 3, 2021
RMC No. 58-2021 Circularizes Republic Act No. 11521 (An Act Further Strengthening the Anti-Money Laundering Law, Amending for the Purpose Republic Act No. 9160, Otherwise Known as the ‘Anti-Money Laundering Act of 2001’, as Amended)
Digest | Full Text | RA No. 11521
May 3, 2021