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No. of Issuance
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Subject Matter
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Date of Issue
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RMC No. 1-2021
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January 5, 2021
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RMC No. 2-2021
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January 8, 2021
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| 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 |
| RMC No. 59-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2021 Digest | Full Text | Annex A |
May 14, 2021 |
| RMC No. 60-2021 | Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005) Digest | Full Text | Annex A |
May 17, 2021 |
| RMC No. 61-2021 | Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and Industry Digest | Full Text | MOA | Technical Annex |
May 17, 2021 |
| RMC No. 62-2021 | Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income Taxation Digest | Full Text |
May 17, 2021 |
| RMC No. 63-2021 | Circularizes RA No. 115171, titled “An Act Authorizing the President to Expedite the Processing and Issuance of National and Local Permits, Licenses and Certifications in Times of National Emergency” Digest | Full Text | RA No. 115171 |
May 18, 2021 |
| RMC No. 64-2021 | Expands the Electronic Tax Software Provider Certification System Digest | Full Text |
May 21, 2021 |
| RMC No. 65-2021 | Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020 Digest | Full Text |
May 24, 2021 |
| RMC No. 66-2021 | Announces the availability of BIR Form Nos. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) and 1702Qv2008C in the Electronic Bureau of Internal Revenue Forms (eBIRForms) Digest | Full Text |
May 24, 2021 |
| RMC No. 67-2021 | Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act) Digest | Full Text |
May 24, 2021 |
| RMC No. 68-2021 | Prescribes the guidelines in the filing of BIR Form No. 1702Q January 2018 (ENCS) in the Electronic Filing and Payment System (eFPS) by taxpayers with Fiscal Year Accounting Period Digest | Full Text |
May 28, 2021 |
| RMC No. 69-2021 | Notifies the loss of (1) set of unused/unissued BIR Form No. 2524 – Revenue Official Receipt Digest | Full Text |
May 31, 2021 |
| RMC No. 70-2021 | Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt Digest | Full Text |
May 31, 2021 |
| RMC No. 71-2021 | Announces the nationwide availability of the Online Survey Form under the Client Support Service Digest | Full Text |
June 1, 2021 |
| RMC No. 72-2021 | Announces the availability of BIR single Hotline Number and use of Chatbot Digest | Full Text |
June 2, 2021 |
| RMC No. 73-2021 | Announces the availability of the New Business Registration (NewBizReg) Portal Digest | Full Text | Annex A |
June 3, 2021 |
| RMC No. 74-2021 | Announces the placement of Intro Page in the BIR Website Digest | Full Text | Annex A |
June 7, 2021 |
| RMC No. 75-2021 | Prescribes the standard policy and guidelines on the use of BIR Form No. 0605 for Excise Tax purposes Digest | Full Text |
June 7, 2021 |
| RMC No. 76-2021 | Clarifies the illustrative examples in the computation of Corporate Income Tax under Section 3(B) and 3(D) of Revenue Regulations No. 5-2021 Digest | Full Text |
June 15, 2021 |
| RMC No. 77-2021 | Clarifies certain provisions of Revenue Memorandum Order No. 14-2021 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G.1 | Annex G.2 | Annex G.3 | Annex G.4 | Annex G.5 | Annex G.6 | Annex H | Annex I | Annex J | Annex K | Annex L |
June 15, 2021 |
| RMC No. 78-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of April 2021 Digest | Full Text | Annex A |
June 17, 2021 |
| RMC No. 79-2021 | Circularizes the PSA Advisory dated May 19, 2021 with subject “Philippine Identification (PhilID) Cards as the Official Proof of Identity for Transactions with Government and Private Entities” Digest | Full Text | PSA Advisory | PSA Letter |
June 28, 2021 |
| RMC No. 80-2021 | Clarifies the suspension of the statute of limitations on assessment and collection of taxes due to the declaration of quarantine in various areas in the country Digest | Full Text |
June 29, 2021 |
| RMC No. 81-2021 | Publishes the letter from the Food and Drug Administration containing the “List of VAT-Exempt Products” pursuant to RA No. 11534 (CREATE Act) Digest | Full Text | FDA Endorsement Letter | List of VAT-Exempt Products |
July 6, 2021 |
| RMC No. 82-2021 | Addresses the absence of confirmation/acknowledgement e-mail after uploading of documents to eAFS System Digest | Full Text |
July 7, 2021 |
| RMC No. 83-2021 | Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act) Digest | Full Text | CREATE IRR |
July 12, 2021 |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” Digest | Full Text | Executive Order No. 138 |
July 15, 2021 |
| RMC No. 85-2021 | Publishes the full text of the IATF Memorandum Circular No. 2021-1 dated June 3, 2021, by the Secretary of Department of Budget and Management and Chairman of Administrative Order 25 Inter-Agency Task Force, entitled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year 2021 under EO No. 80, s. 2012 and EO No. 201, s. 2016” Digest | Full Text | AO 25 IATF MC No. 2021-1 |
July 15, 2021 |
| RMC No. 86-2021 | Circularizes the Memorandum of Agreement on Information Exchange and Reconciliation between Department of Energy, Bureau of Customs and Bureau of Internal Revenue Digest | Full Text | MOA |
July 15, 2021 |
| RMC No. 87-2021 | Prescribes the acceptance of Philippine Identification (PhilID) Card as an acceptable supporting document for proof of address and valid proof of identification for all transactions or frontline services with the BIR Digest | Full Text |
July 15, 2021 |
| RMC No. 88-2021 | Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020 Digest | Full Text |
July 16, 2021 |
| RMC No. 89-2021 | Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives 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”, otherwise known as “Corporate Recovery and Tax Incentives for Enterprises Act” or CREATE” Digest | Full Text | RA No. 11534 | Veto |
July 19, 2021 |
| RMC No. 90-2021 | Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program Digest | Full Text | Annex A |
July 28, 2021 |
| RMC No. 91-2021 | Provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the period from August 6 to August 20, 2021 for taxpayers under ECQ and MECQ Digest | Full Text | IATF Res. No. 130-A | New Quarantine Classification |
August 3, 2021 |
| RMC No. 92-2021 | Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country Digest | Full Text |
August 9, 2021 |
| RMC No. 93-2021 | 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 and MECQ in the National Capital Region and other areas of the country Digest | Full Text |
August 9, 2021 |
| RMC No. 94-2021 | Clarifies the computation of Donor's Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedent Digest | Full Text |
August 10, 2021 |
| RMC No. 95-2021 | Publishes the Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” and published under RMC No. 85-2021 Digest | Full Text | Guidelines |
August 10, 2021 |
| RMC No. 96-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of June 2021 Digest | Full Text | Annex A |
August 13, 2021 |
| RMC No. 97-2021 | Clarifies the taxation of any income received by social media influencers Digest | Full Text |
August 16, 2021 |
| RMC No. 98-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of May 2021 Digest | Full Text | Annex A |
August 18, 2021 |
| RMC No. 99-2021 | Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act) Digest | Full Text |
September 1, 2021 |
| RMC No. 100-2021 | Amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the requirement for certification from the Food and Drug Administration to the Bureau of Animal Industry Digest | Full Text |
September 14, 2021 |
| RMC No. 101-2021 | Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division Digest | Full Text |
September 21, 2021 |
| RMC No. 102-2021 | Prescribes the guidelines on the launching of the 3rd Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products and vapor products due to the effectivity and implementation of RR No. 18-2021 Digest | Full Text |
September 23, 2021 |
| RMC No. 103-2021 | Publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534 Digest | Full Text | Updates to the List of VAT-Exempt Products | Endorsement of the List of VAT-Exempt COVID-19 Medicines | List of VAT-Exempt COVID-19 Medicines |
October 1, 2021 |
| RMC No. 104-2021 | Announces the celebration of the 19th Anniversary of the Development Policy Research Month Digest | Full Text | Attachment |
October 1, 2021 |
| RMC No. 105-2021 | Circularizes Memorandum Circular No. 89 issued by the Office of the President titled “Updating the Inventory of Exceptions to the Right to Access of Information Under Executive Order (EO) No. 02, Series of 2016” Digest | Full Text | Memorandum Circular No. 89 |
October 4, 2021 |
| RMC No. 106-2021 | Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) Digest | Full Text | Updated List of Accredited MF-NGOs |
October 13, 2021 |
| RMC No. 107-2021 | Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” Digest | Full Text | RA No. 11590 |
October 18, 2021 |
| RMC No. 108-2021 | Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program Digest | Full Text | Annex A | Annex B |
October 19, 2021 |
| RMC No. 109-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of July 2021 Digest | Full Text | Annex A |
October 20, 2021 |
| RMC No. 110-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of August 2021 Digest | Full Text | Annex A |
October 20, 2021 |
| RMC No. 111-2021 | Announces the availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.2 Digest | Full Text |
October 21, 2021 |
| RMC No. 112-2021 | Clarifies the list of imported articles that no longer require the issuance of Authority to Release Imported Goods (ATRIG) from the Bureau of Internal Revenue prior to release from the custody of the Bureau of Customs Digest | Full Text | Annex |
November 10, 2021 |
| RMC No. 113-2021 | Notifies the loss of ninety-seven (97) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet) Digest | Full Text |
November 12, 2021 |
| RMC No. 114-2021 | Notifies the loss of ten (10) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet) Digest | Full Text |
November 12, 2021 |
| RMC No. 115-2021 | Publishes the full text of the letters from the Department of Health containing updates to the list of VAT-exempt COVID-19 products under RA No. 11534 Digest | Full Text | Attachment 1 | Attachment 2 |
November 19, 2021 |
| RMC No. 116-2021 | Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012” Digest | Full Text | Agency Accountability Timelines |
November 23, 2021 |
| RMC No. 117-2021 | Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021 Digest | Full Text |
November 24, 2021 |
| RMC No. 118-2021 | Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor products Digest | Full Text | Annex A |
December 10, 2021 |
| RMC No. 119-2021 | Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021 Digest | Full Text | Annex A (Form No. 1707) | Annex B (Form No. 1707-A) |
December 13, 2021 |
| RMC No. 120-2021 | Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act) Digest | Full Text | Annex A |
December 13, 2021 |
| RMC No. 121-2021 | Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capital Digest | Full Text |
December 14, 2021 |
| RMC No. 122-2021 | Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline tickets Digest | Full Text |
December 14, 2021 |
| RMC No. 123-2021 | Publishes the full text of letter from the Department of Health endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534 Digest | Full Text | Attachment |
December 14, 2021 |
| RMC No. 124-2021 | Publishes the full text of letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534 Digest | Full Text | Annex A | List of VAT-Exempt Products Under RA No. 11534 |
December 14, 2021 |
| RMC No. 125-2021 | Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT) Digest | Full Text |
December 16, 2021 |
| RMC No. 126-2021 | Announces the availability of InstaPay via UPAY facility of the UnionBank of the Philippines for the payment of internal revenue taxes Digest | Full Text |
December 21, 2021 |
| RMC No. 127-2021 | Publishes the full text of letter from the Food and Drug Administration with the subject “Response to Query on the List of VAT-Exempt Products” Digest | Full Text | FDA Letter |
December 24, 2021 |
| RMC No. 128-2021 | Prescribes the work-around procedures for the filing of returns and payment of offshore gaming tax Digest | Full Text |
December 28, 2021 |
| RMC No. 129-2021 | Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 2021 Performance-Based Bonus (PBB)” Digest | Full Text | MC No. 2021-1 | Annex A | Annex B | Annex C |
December 29, 2021 |
| RMC No. 130-2021 | Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)” Digest | Full Text | MC No. 2021-10 | Annex A |
December 29, 2021 |
| RMC No. 131-2021 | Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2 titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016” Digest | Full Text | MC No. 2021-2 |
December 31, 2021 |
