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 of the missing 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