2012 Revenue Memorandum Circulars
No. of Issuance
Subject Matter Date of Issue
RMC No. 1-2012
Reminds all Revenue District Officers on the submission of reports relative to the Authorized Agent Banks compliance in the collection of internal revenue taxes Digest | Full Text | Annex A
January 3, 2012
RMC No. 2-2012
Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold Digest | Full Text
January 3, 2012
RMC No. 3-2012
Clarifies the tax implications of General Professional Partnership Digest | Full Text
January 12, 2012
RMC No. 4-2012
Notifies the loss of 1 set of unused BIR Form No. 2524 Revenue Official Receipt Digest | Full Text
January 18, 2012
RMC No. 5-2012
Notifies the loss of 20 unused pads of Accountable Form No. 51 - Official Receipt Digest | Full Text
February 6, 2012
RMC No. 6-2012
Specifies that RMC No. 43-2011 refers to Home Development Mutual Fund Law of 2009 Digest | Full Text
February 16, 2012
RMC No. 7-2012
Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property Digest | Full Text
February 24, 2012
RMC No. 8-2012
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on
February 29, 2012
ftp://ftp.bir.gov.ph/webadmin1/pdf/61756RMC 1-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61756RMC No 1-2012.pdfftp://ftp.bir.gov.ph/webadmin1/doc/61756Annex A.docftp://ftp.bir.gov.ph/webadmin1/pdf/61758RMC 2-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61758RMC No 2-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61821RMC 3-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61821RMC No 3-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61884RMC 4-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/61884RMC No 4-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62185RMC 5-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62185RMC No 5-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62292RMC 6-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62292RMC No 6-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62423RMC 7-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62423RMC No 7-2012.pdf
PAGCOR Digest | Full Text
RMC No. 9-2012
Circularizes the full text of COAs reply on the query re: recording of forfeited real properties which were lumped and assigned a single valuation in the National Government Books of the BIR Digest | Full Text
March 14, 2012
RMC No. 10-2012
Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns Digest | Full Text
March 19, 2012
RMC No. 11-2012
Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions Digest | Full Text
March 22, 2012
RMC No. 12-2012
Circularizes the full text of the CDAs memorandum on the request for non-registration of cooperatives not specifically identified under RA No. 9520 Digest | Full Text
March 27, 2012
RMC No. 13-2012
Prescribes the BIR Priority Programs for CY 2012 Digest | Full Text | Annex A
March 28, 2012
RMC No. 14-2012
Revokes memoranda of agreement entered into between the Bureau of Internal Revenue (BIR) and Board of Investments (BOI) and BOI-Autonomous Region of Muslim Mindanao; and BIR and Philippine Economic Zone Authority | Full Text
April 4, 2012
RMC No. 15-2012
Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011 | Full Text | Annex A | Annex B
April 4, 2012
2011 Revenue Memorandum Circulars
ftp://ftp.bir.gov.ph/webadmin1/pdf/62459RMC 8-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62459RMC No 8-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62660Digest_RMC 9-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62660RMC No 9-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62669Digest_RMC 10-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62669RMC No 10-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62734RMC 11-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62734RMC 11-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62938RMC 12-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62938RMC No 12-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62940RMC 13-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62940RMC No 13-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/62940Annex A.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63038RMC No 14-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63033RMC No 15-2012.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63033Annex A.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/63033Annex B.pdf
No. of Issuance
Subject Matter Date of Issue
RMC No. 1-2011
Notifies the loss of several accountable forms Digest | Full Text
January 3, 2011
RMC No. 2-2011
Notifies the loss of 2 sets of BIR Form No. 2524 Revenue Official Receipt Digest | Full Text
January 3, 2011
RMC No. 3-2011
Notifies the loss of several BIR Form No. 2524 Revenue Official Receipt Digest | Full Text
January 3, 2011
RMC No. 4-2011
Prescribes the uniform implementation of procedures in rating Punctuality and Attendance under RMO No. 29-2004 Digest | Full Text
January 19, 2011
RMC No. 5-2011
Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transfer Digest | Full Text
February 3, 2011
RMC No. 6-2011
Notifies the loss of several BIR Form No. 2524 - Revenue Official Receipt Digest | Full Text
February 11, 2011
RMC No. 7-2011
Notifies the loss of 5 sets of unused BIR Form No. 0535 Taxpayer Information Sheet Digest | Full Text
February 11, 2011
RMC No. 8-2011
Notifies the loss of 1 set of unused BIR Form No. 2524- Revenue Official Receipt Digest | Full Text
February 11, 2011
ftp://ftp.bir.gov.ph/webadmin1/pdf/55499RMC 1-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55499RMC No 1-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55501RMC 2-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55501RMC No 2-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55503RMC 3-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55503RMC No 3-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55785RMC 4-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55785RMC No 4-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55960RMC 5-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/55960RMC No 5-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56231RMC 6-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56231RMC No 6-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56233RMC 7-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56233RMC No 7-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56235RMC 8-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56235RMC No 8-2011.pdf
RMC No. 9-2011
Notifies the loss of 1 set of used but unissued BIR Form No. 1954 Certificate Authorizing Registration Digest | Full Text
February 16, 2011
RMC No. 10-2011
Notifies the loss of 1 set of used but unissued BIR Form No. 2313 Certificate Authorizing Registration Digest | Full Text
February 24, 2011
RMC No. 11-2011
Publishes the matrix of latest wage orders issued by the Regional Tripartite Wages and Productivity Boards Digest | Full Text
February 25, 2011
RMC No. 12-2011
Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice Digest | Full Text
March 2, 2011
RMC No. 13-2011
Notifies the loss of 1 set of unused BIR Form No. 2524 Revenue Official Receipt Digest | Full Text
March 8, 2011
RMC No. 14-2011
Notifies the loss of several BIR Form No. AF51 Accountable Form 51 Digest | Full Text
March 8, 2011
RMC No. 15-2011
Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287 Digest | Full Text
March 16, 2011
RMC No. 16-2011
Notifies the loss of 3 sets of unused Accountable Form 51 - Official Receipt Digest | Full Text
April 4, 2011
RMC No. 17-2011
Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance Digest | Full Text
April 4, 2011
ftp://ftp.bir.gov.ph/webadmin1/pdf/56428RMC 9-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56428RMC No 9-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56430RMC 10-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56430RMC No 10-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56456RMC 11-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56456RMC No 11-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56531RMC 12-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56531RMC No 12-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56674RMC 13-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56674RMC No 13-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56676RMC 14-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/56676RMC No 14-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57218RMC 15-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57218RMC No 15-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57401RMC 16-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57401RMC No 16-2011.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/57403RM
