RMC No. 60-2013

REVENUE MEMORANDUM CIRCULAR 60-2013;Enjoins participation to the celebration of the 24th National Statistics Month (NSM) in October 2013

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RMC 60-2013 Full Text

Annex AAnnex B

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 59-2013

REVENUE MEMORANDUM CIRCULAR 59-2013;Publishes the full text of National Archives of the Philippines General Circular No. 4 prescribing the guidelines on the national inventory of records

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RMC 59-2013 Full Text

Annex A

Source:

BIR Philippines Website

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RMC No. 58-2013

REVENUE MEMORANDUM CIRCULAR 58-2013;Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398

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RMC 58-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 57-2013

REVENUE MEMORANDUM CIRCULAR 57-2013;Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales

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RMC 57-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 56-2013

REVENUE MEMORANDUM CIRCULAR 56-2013;Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/Remittance

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RMC 56-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 55-2013

REVENUE MEMORANDUM CIRCULAR 55-2013;Reiterates taxpayers’ obligations in relation to online business transactions

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RMC 55-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 54-2013

REVENUE MEMORANDUM CIRCULAR 54-2013;Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoices

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RMC 54-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 53-2013

REVENUE MEMORANDUM CIRCULAR 53-2013;Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages

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RMC 53-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 52-2013

REVENUE MEMORANDUM CIRCULAR 52-2013:Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters

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RMC 52-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 51-2013

REVENUE MEMORANDUM CIRCULAR 51-2013:Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313 – Certificate Authorizing Registration

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RMC 51-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 50-2013

REVENUE MEMORANDUM CIRCULAR 50-2013:Clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers

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RMC 50-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 49-2013

REVENUE MEMORANDUM CIRCULAR 49-2013:Circularizes the revocation of Certification Ruling issued under SN No. 391-2009

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RMC 49-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 48-2013

REVENUE MEMORANDUM CIRCULAR 48-2013:Issues tax compliance reminders to participants of the May 13, 2013 midterm elections

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RMC 48-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 47-2013

REVENUE MEMORANDUM CIRCULAR 47-2013:Notifies the loss of several accountable forms

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RMC 47-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 46-2013

REVENUE MEMORANDUM CIRCULAR 46-2013;Clarifies the taxability of benefits under Collective Negotiations Agreement granted to government employees’ organizations duly approved/accredited by the Civil Service Commission

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RMC 46-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 45-2013

REVENUE MEMORANDUM CIRCULAR 45-2013:Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt

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RMC 45-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 44-2013

REVENUE MEMORANDUM CIRCULAR 44-2013: Extends the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters

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RMC 44-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 43-2013

REVENUE MEMORANDUM CIRCULAR 43-2013:Notifies the loss of 1 unused set of BIR Form No. 2524 – Revenue Official Receipt

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RMC 43-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 42-2013

REVENUE MEMORANDUM CIRCULAR 42-2013: Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 - Authority to Cancel Assessment

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RMC 42-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 41-2013

REVENUE MEMORANDUM CIRCULAR 41-2013: Publishes the full text of Implementing Rules and Regulations of RA No. 10165, otherwise known as the "Foster Care Act of 2012"

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RMC 40-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 40-2013

REVENUE MEMORANDUM CIRCULAR 40-2013

Download:Circularizes the full text of RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes”RMC 40-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 32-2013

REVENUE MEMORANDUM CIRCULAR 32-2013 -Notifies the loss of 50 sets of unused BIR Form No. 2231 – Withdrawal Certificate

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RMC 32-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 39-2013

REVENUE MEMORANDUM CIRCULAR 39-2013 -Clarifies the guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments

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RMC 38-2013 Full Text

Annex A

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 38-2013

REVENUE MEMORANDUM CIRCULAR 38-2013 -Clarifies the implication of Legal Petition Notices/ Declarations and similar documents on the audit/assessment process

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RMC 38-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 37-2013

REVENUE MEMORANDUM CIRCULAR 37-2013 -  Publishes the full text of Department Order No. 17-2013 of the Department of Finance relative to the priority measures for implementation by the Bureau of Customs

Download:RMC 37-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 36-2013

REVENUE MEMORANDUM CIRCULAR 36-2013 -Publishes the full text of Commission on Audit Circular No. 2013-004, entitled "Information and Publicity on Programs/Projects/Activities of Government Agencies"

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RMC 36-2013 Full Text

Annex A
Annex B

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 35-2013

REVENUE MEMORANDUM CIRCULAR 35-2013 -Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.”

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RMC 35-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 34-2013

REVENUE MEMORANDUM CIRCULAR 34-2013 -Clarifies the proper accomplishment and filing of Estate Tax returns

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RMC 34-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 33-2013

REVENUE MEMORANDUM CIRCULAR 33-2013 -Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees

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RMC 33-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 31-2013

REVENUE MEMORANDUM CIRCULAR 31-2013 -Prescribes the guidelines on the taxation of compensation income of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines

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RMC 31-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 30-2013

REVENUE MEMORANDUM CIRCULAR 30-2013 -Strictly implements the provisions of RR No. 9-2001, as amended, regarding the electronic filing of tax returns and electronic payment of taxes due thereon

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RMC 30-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

 

RMC No. 29-2013

REVENUE MEMORANDUM CIRCULAR 29-2013 - Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by certain government officials and employees

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RMC 29-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 28-2013

REVENUE MEMORANDUM CIRCULAR 28-2013 - Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012

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RMC 28-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 27-2013

REVENUE MEMORANDUM CIRCULAR 27-2013 - Provides guidelines in the filing, receiving and processing of TY 2012 Income Tax Returns and prescribes the additional attachment of the regular allowable itemized deductions to BIR Form November 2011 ENCS versions

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RMC 27-2013 Full Text
Annex A

Annex B

Annex C

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 26-2013

REVENUE MEMORANDUM CIRCULAR 26-2013 - Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for Self-Employed Individuals, Estates and Trusts, including those with both business and compensation income) and BIR Form No. 1702 (Annual Income Tax Return for Corporation, Partnership and other Non-Individual Taxpayer) November 2011 ENCS

Download:

RMC 26-2013 Full Text
Version 1 - 1701
Version 1 - 1702
 

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 25-2013

REVENUE MEMORANDUM CIRCULAR 25-2013 - Notifies the loss of 50 sets of unused BIR Form No. 2524 - Revenue Official Receipt

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RMC 25-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 24-2013

REVENUE MEMORANDUM CIRCULAR 24-2013 - Notifies the loss of 50 unused sets of Accountable Form No. 51 – Official Receipt

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RMC 24-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 23-2013

REVENUE MEMORANDUM CIRCULAR 23-2013 - Circularizes the full text of PEZA Board Resolution No. 12-610

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RMC 23-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 22-2013

REVENUE MEMORANDUM CIRCULAR 22-2013 - Gives notice on the missing duplicate copy from 1 unused set of BIR Form No. 0421 – Tax Verification Notice

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RMC 22-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 21-2013

REVENUE MEMORANDUM CIRCULAR 21-2013 - Amends RMC No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702”

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RMC 21-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 20-2013

REVENUE MEMORANDUM CIRCULAR 20-2013 - Publishes the full text of National Budget Circular No. 545 entitled “Guidelines on the Release of Funds for FY 2013”

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RMC 20-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 19-2013

REVENUE MEMORANDUM CIRCULAR 19-2013 - Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing Registration

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RMC 19-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 18-2013

REVENUE MEMORANDUM CIRCULAR 18-2013 - Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013

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RMC 18-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 17-2013

REVENUE MEMORANDUM CIRCULAR 17-2013 - Clarifies the taxes due from Financial or Technical Assistance Agreement (FTAA) Contractors during “Recovery Periods”

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RMC 17-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 16-2013

REVENUE MEMORANDUM CIRCULAR 16-2013 - Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012

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RMC 16-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 15-2013

REVENUE MEMORANDUM CIRCULAR 15-2013 - Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 201

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RMC 15-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 14-2013

REVENUE MEMORANDUM CIRCULAR 14-2013 - Notifies the loss of 4 unused sets of BIR Form No. 2524 - Revenue Official Receipt

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RMC 14-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 13-2013

REVENUE MEMORANDUM CIRCULAR 13-2013 - Notifies the loss of 4 unused sets of BIR Form No. 2524 - Revenue Official Receipt

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RMC 13-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue 

Notifies the loss of 4 unused sets of BIR Form No. 2524 - Revenue Official Receipt

RMC No. 12-2013

REVENUE MEMORANDUM CIRCULAR 12-2013 - Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official Receipt

Download:

RMC 12-2013 Full Text

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 11-2013

REVENUE MEMORANDUM CIRCULAR 11-2013 - Prescribes the BIR Priority Programs for CY 2013

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RMC 11-2013 Full Text
Annex A

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 10-2013

REVENUE MEMORANDUM CIRCULAR 10-2013 - Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products.

Download:

RMC 10-2013 Full Text
Annex A
Annex B 

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMC No. 9-2013

REVENUE MEMORANDUM CIRCULAR 9-2013 - Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations

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RMC 9-2013 Full Text

Source:

BIR Philippines Website

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RMC No. 08-2013

REVENUE MEMORANDUM CIRCULAR 8-2013 - Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds”

Download:

RMC 8-2013 Full Text
Annex A

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue

RMO No. 28-2013

REVENUE MEMORANDUM ORDER NO. 28-2013 issued on October 30, 2013 Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations

Date Issued - October 30, 2013

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RMO 28-2013 Full Text 

Source:

BIR Philippines Website

Thanks and Courtesy of Bureau of Internal Revenue