BUREAU OF INTERNAL REV

2009 REVENUE MEMORANDUM

2009 BUREAU OF INTERNAL REVENUE

Revenue Memorandum Circulars

RMC NO.
RMC No. 1-2009

RMC No. 2-2009

RMC No. 3-2009

RMC No. 4-2009

RMC No. 5-2009

RMC No. 6-2009

RMC No. 7-2009

RMC No. 8-2009

RMC No. 9-2009

RMC No. 10-2009

RMC No. 11-2009

RMC No. 12-2009

RMC No. 13-2009

RMC No. 14-2009

RMC No. 15-2009

RMC No. 16-2009

RMC No. 17-2009

RMC No. 18-2009

RMC No. 19-2009

RMC No. 20-2009

RMC No. 21-2009

RMC No. 22-2009

RMC No. 23-2009

RMC No. 24-2009

RMC No. 25-2009

RMC No. 26-2009

RMC No. 27-2009

RMC No. 28-2009

RMC No. 29-2009

RMC No. 30-2009

RMC No. 31-2009

RMC No. 32-2009

RMC No. 33-2009

RMC No. 34-2009

RMC No. 35-2009

RMC No. 36-2009

RMC No. 37-2009

RMC No. 38-2009

RMC No. 39-2009

RMC No. 40-2009

RMC No. 41-2009

RMC No. 42-2009

RMC No. 43-2009

RMC No. 44-2009

RMC No. 45-2009

RMC No. 46-2009

RMC No. 47-2009

RMC No. 48-2009

RMC No. 49-2009

RMC No. 50-2009

RMC No. 51-2009

RMC No. 52-2009

RMC No. 53-2009

RMC No. 54-2009

RMC No. 55-2009

RMC No. 56-2009

RMC No. 57-2009

RMC No. 58-2009

RMC No. 59-2009

RMC No. 60-2009

RMC No. 61-2009

RMC No. 62-2009

RMC No. 63-2009

RMC No. 64-2009

RMC No. 65-2009

RMC No. 66-2009

RMC No. 67-2009

RMC No. 68-2009

RMC No. 69-2009

RMC No. 70-2009

RMC No. 71-2009

RMC No. 72-2009

09 BUREAU OF INTERNAL REVENUE

evenue Memorandum Circulars

SUBJECT MATTER
Publishes the full text of Circular Letter No. 2008-9 entitled Guidelines Implementing
Administrative Order No. 228 and the Presidents Directive dated May 31, 2008

Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to

MEDICARD Philippines Inc.

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of December 2008

Extends the deadline for submission of the Annual Information Return of Income Taxes
Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until
February 27, 2009

Circularizes the file formats to be used in the submission in electronic form of

Alphabetical List of Employees and List of Payees, which form part of the Annual
Information Return (BIR Form No. 1604CF July 2008 ENCS) and the Semestral List
of Regular Suppliers by Top 20,000 Private Corporations

Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 5292008 and clarifies the VATability of HMOs

Notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form
No. 2524 Revenue Official Receipt

Notifies the loss of original copies from two (2) unused BIR Form No. 2524 - Revenue
Official Receipt

Circularizes the full text of Department Order No. 4-09 entitled "Lifting of the
Suspension of Effectivity of Department Order Nos. 35-05 and 36-05".

Extends the deadline for submission of the Annual Information Return of Income Taxes
Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and
Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income
Payments Exempt from Withholding Taxes (BIR Form No. 1604-E)

Publishes the full text of Administrative Order No. 241-A, entitled Amending
Administrative Order No. 241, Series of 2008

Publishes the full text of Administrative Order No. 240, entitled "Ordering Budget
Maximizers Without Revamping Expenditure Parameters"

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of January 2009

Circularizes the effectivity and applicability of the Philippine Tax Treaty with the United
Arab Emirates and the Protocol Amending the Philippines-Japan Tax Treaty

Circularizes Department Order (DO) No. 11-09, issued by the Secretary of Finance,
which revokes DO No. 6-99

Clarifies the instruments embraced by the term "Deposit Substitutes" under Revenue
Regulations No. 8-2008
Notifies the loss of one set of used but unissued BIR Form No. 1965 Letter of
Authority with Serial No. LOA200800014131

Clarifies the prescribed date of collection of all accepted tax returns and payments

Prescribes the transition procedures relative to the issuance and cancellation of

Permit to Use Cash Register Machine,Point of Sales Machine, Special Purpose
Machine and other similar sales machines

Circularizes the list of taxpayers who have ceased business operations

Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue
issuances in the enhanced eFPS

Clarifies the allowable claims for personal and additional exemptions and optional
standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectively

Reiterates the policies and procedures relative to revalidation of Letters of Authority,

issuance of Subpoena Duces Tecum and review of cases by the Assessment Division
in the Regional Office

Circularizes the relevant excerpts from the Supreme Court Decision in GR No. 171138
on the issue of the imposition of Documentary Stamp Tax on pawn tickets

Circularizes the transition procedures for all eFPS filers in filing tax returns affected by
RA No. 9504 and RR No. 7-2008

Revokes/cancels BIR Ruling No. RR7-003-876 addressed to Trendset Manpower

Services relative to its request for exemption from the 2% creditable withholding tax on
the sale of services

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of April 2009

Circularizes the full text of the BIR-TMAP Memorandum of Agreement and the
guidelines and mechanics for the conduct of the 2009 Search for Exemplary Revenue
Employees from Luzon

Clarifies certain issues relative to the processing of claims for tax credit/refund

Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008,

approving the adjustment of the price ceiling for socialized housing

Circularizes the memorandum of the Commissioner disallowing BSP claimed interest

expense for taxable year 2005

Notifies the loss of one set of unused BIR Form No. 0421 Tax Verification Notice

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax
refunds issued for the month of May 2009

Publishes the full text of National Budget Circular No. 2005-520 entitled Revised
Rates of Representation and Transportation Allowances

Publishes the full text of National Budget Circular No. 519 entitled Guidelines on the
Release of Funds for FY 2009
Publishes the full text of Executive Order No. 800 entitled An Order Transferring the
Administrative Supervision of the Securities and Exchange Commission from the
Department of Finance to the Department of Trade and Industry

Notifies the loss of one original copy of Tax Credit Certificate issued to Rio Tuba Nickel
Mining Corporation
Notifies the disposal of 74 sets of old blank Tax Credit Certificate (BIR Form No. 2320)

Notifies the loss of four original copies of Tax Credit Certificates issued to HJR
International Corporation
Notifies the loss of 35 unused sets and 3 used/issued triplicate sopies of BIR Form No.
0535-Taxpayer Information Sheet

Clarifies the meaning of the term Managerial and Technical Positions under Section
25(C) of the Tax Code of 1997, as amended

Publishes the full text of the DOF-DBM-DILG-DENR Joint Circular No. 2009-1 on the
updated guidelines and procedures on the release of the share of Local Government
Units from the collections derived by the national government from mining taxes

Notifies the loss of one pad of unused BIR Form No. 2524 Revenue Official Receipt

Notifies the loss of one pad of unused BIR Form No. 0423 Apprehension Slip

Circularizes the implementation of the eRegistration System (Enhanced eTIN)

Notifies the loss of three sets of unused BIR Form No. 1954 Certificate Authorizing
Registration
Publishes the full text of Circular No. 2009-002 issued by the Commission on Audit
entitled "Reinstituting Selective Pre-Audit on Government Transactions"

Publishes the full text of Circular No. 2009-004 issued by the Commission on Audit
entitled "Deferment of the date that COA Circular No. 2009-002 dated May 18, 2009
takes effect re: Reinstituting Selective Pre-Audit on Government Transactions"

Publishes the full text of letter from the Land Bank of the Philippines regarding the
features and charges in deposit accounts which will be implemented effective October
1, 2009

Reiterates the implementation of RMC No. 19-2009 re: Transition Procedures Relative
to the Issuance and Cancellation of Permit to Use Cash Register Machine, Point-ofSale (POS) Machine, Special Purpose Machine (SPM) and other similar sales
machines

Clarifies the Requirement for the Submission of Summary Lists of Sales

(SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their nonsubmission; the issuance of Subpoena Duces Tecum; and the imposition of penalties
for failure to obey summons

Encourages participation to the celebration of the 20th National Statistics Month in

October 2009
Circularizes the full text of DTI's Department Administrative Order No. 11, Series of
2008, further amending certain provisions of Department of Trade Administrative Order
No. 80, Series of 1982, as amended, implementing Act 3883, as amended (also known
as the Business Name Law)

Notifies the loss of one pad of unused Accountable Form No. 51 - Official Receipt with
Serial Nos. ACF200700593951 to ACF200700594000

Notifies the loss of original copy from one set of unused BIR Form No. 2524 - Revenue
Official Receipt with Serial No. ROR200900389129

Prescribes the use of the updated Government Money Payment Chart

Publishes the full text of the memorandum of Finance Secretary Margarito B. Teves
directing BIR to stop issuing tax assessments for taxable year 2009 against
cooperatives registered with the Cooperative Development Authority based on the old
Cooperative Law

Notifies the loss of triplicate copies from 10 used/issued BIR Form No. 0535
Taxpayer Information Sheet

Notifies the loss of 4 original copies of Tax Credit Certificates issued to Butuan HJR
International Corporation
Notifies the loss of 4 original copies of Tax Credit Certificates issued to Bulacan HJR
International Corporation
Notifies the loss of duplicate to quintuplicate copies from 1 unused set of BIR Form
No. 2524 Revenue Official Receipt
Notifies the loss of five sets of unused BIR Form No. 1954-Certificate Authorizing
Registration

Provides questions and answers on Creditable Withholding Tax on campaign

expenditures prescribed in Revenue Regulations No. 8-2009

Publishes the letter of the Commissioner of Internal Revenue revoking the tax
exemption status of Davao Contractors Development Cooperative (DACODECO)

Publishes the full text of Memorandum of Agreement between the Land Transportation
Office and the Bureau of Internal Revenue
Circularizes the full implementation of the eRegistration System
Notifies the loss of one pad of unused BIR Form No. 2524 Revenue Official Receipt
with Serial Nos. ROR200901457051 to ROR200901457100

Notifies the loss of one set of used but unissued BIR Form No. 2524 Revenue
Official Receipt with Serial No. ROR200900531554
Circularizes the mandatory enrollment to and availment of the eFPS facility for
selected taxpayers
Notifies the loss of one original copy of Tax Credit Certificate issued to Diretso Design
Furnitures, Inc.

Publishes the full text of the Memorandum of Agreement between the Bureau of
Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine
Association of Local Treasurers and Assessors, Inc. (PHALTRA)

Reiterates RMC No. 52-2005 imposing VAT on the Tollway Operators

DATE OF ISSUE
January 16, 2009

January 20, 2009

January 23, 2009

January 26, 2009

January 27, 2009

January 28, 2009

February 12, 2009

February 17, 2009

February 20, 2009

February 26, 2009

March 2, 2009

March 2, 2009

March 3, 2009

March 11, 2009

March 12, 2009

March 17, 2009

March 31, 2009

April 7-2009

April 13, 2009

April 14, 2009

April 22, 2009

May 5, 2009

May 8, 2009

May 8, 2009

May 11, 2009

May 11, 2009

May 14, 2009

May 15, 2009

June 3, 2009

June 3, 2009

June 16, 2009

June 23, 2009

June 24, 2009

June 29, 2009

June 29, 2009

July 8, 2009

July 15, 2009

July 20, 2009

July 23, 2009

July 24, 2009

July 24, 2009

July 29, 2009

August 7, 2009

August 7, 2009

August 18, 2009

August 20, 2009

August 20, 2009

August 25, 2009

September 16, 2009

September 16, 2009

September 16, 2009

September 22, 2009

October 1, 2009

October 1, 2009

October 1, 2009

October 5, 2009

October 6, 2009

October 20, 2009

October 23, 2009

October 23, 2009

October 26, 2009

October 27, 2009

November 12, 2009

November 25, 2009

November 25, 2009

December 7, 2009
December 8, 2009

December 8, 2009

December 14, 2009

December 14, 2009

December 17, 2009

December 21, 2009

No. of Issuance

Subject
Date of Issue
Matter

Publishes
the full text
of
Circular
Letter
No.
2008-9
entitled
Guidelines
Implementin
g
RMC No. 1-2Administrati
ve Order No.
228 and the
Presidents
Directive
dated
May
31, 2008

16-Jan-09

Digest|Full
Text|Annex
A|Annex B
Circularizes
the
revocation
of BIR Ruling
No. DA (VAT054)
529RMC No. 2-22008 issued
to
MEDICARD
Philippines
Inc.

20-Jan-09

Digest|Full
Text
Circularizes
the list of
Tax
Credit
Certificates
and
Disburseme
nt Vouchers
for
tax
refunds
RMC No. 3-2issued
for
the
month
of
December
2008

Digest|Full
Text|Annex
A

23-Jan-09

Extends the
deadline for
submission
of
the
Annual
Information
Return
of
Income
Taxes
Withheld on
RMC No. 4-2Compensati
on and Final
Withholding
Taxes
(BIR
form
No.
1604-CF)
until
February 27,
2009

26-Jan-09

Digest|Full
Text

Circularizes
the
file
formats
to
be used in
the
submission
in electronic
form
of
Alphabetical
List
of
Employees
and List of
Payees,
which form
part of the
Annual
Information
Return (BIR
RMC No. 5-2Form
No.
1604CF

July
2008
ENCS) and
the
Semestral
List
of
Regular
Suppliers by
Top 20,000
Private
Corporations

27-Jan-09

Digest|Full
Text|Annex
A|Annex
B|Annex C

Circularizes
the
revocation
of
BIR
Rulings
similar
to
BIR
Ruling
RMC No. 6-2No. DA (VAT054)
5292008
and
clarifies the
VATability of
HMOs

28-Jan-09

Digest|Full
Text
Notifies the
loss
of
quadruplicat
e copy from
one (1) set
of
unissued/fill
BIR 12-Feb-09
RMC No. 7-2ed-up
Form
No.
2524

Revenue
Official
Receipt
Digest|Full
Text
Notifies the
loss
of
original
copies from
two
(2)
unused BIR
No. 17-Feb-09
RMC No. 8-2Form
2524
Revenue
Official
Receipt
Digest|Full
Text

Circularizes
the full text
of
Department
Order No. 409 entitled
"Lifting
of
the
RMC No. 9-2Suspension
20-Feb-09
of Effectivity
of
Department
Order Nos.
35-05
and
36-05".
Digest|Full
Text

Extends the
deadline for
submission
of
the
Annual
Information
Return
of
Income
Taxes
Withheld on
Compensati
on and Final
Withholding
Taxes
(BIR
Form
No.
1604-CF)
and Annual
RMC No. 10 Information
26-Feb-09
Return
of
Creditable
Income
Taxes
Withheld
(Expanded)/I
ncome
Payments
Exempt
from
Withholding
Taxes
(BIR
Form
No.
1604-E)

Digest|Full
Text

Publishes
the full text
of
Administrati
ve Order No.
241-A,
entitled
RMC No. 11 Amending
Administrati
ve Order No.
241, Series
of 2008

2-Mar-09

Digest|Full
Text

Publishes
the full text
of
Administrati
ve Order No.
240, entitled
"Ordering
Budget
RMC No. 12 Maximizers
Without
Revamping
Expenditure
Parameters"

2-Mar-09

Digest|Full
Text
Circularizes
the list of
Tax
Credit
Certificates
and
Disburseme
nt Vouchers
for
tax
refunds
RMC No. 13
issued
for
the
month
of
January
2009

Digest|Full
Text|Annex
A

3-Mar-09

Circularizes
the
effectivity
and
applicability
of
the
Philippine
Tax
Treaty
with
the
United Arab
RMC No. 14 Emirates
11-Mar-09
and
the
Protocol
Amending
the
PhilippinesJapan
Tax
Treaty
Digest|Full
Text
Circularizes
Department
Order (DO)
No.
11-09,
issued
by
the
RMC No. 15 Secretary of 12-Mar-09
Finance,
which
revokes DO
No. 6-99
Digest|Full
Text

Clarifies the
instruments
embraced
by the term
"Deposit
Substitutes"
RMC No. 16 under
17-Mar-09
Revenue
Regulations
No. 8-2008

Digest|Full
Text

Notifies the
loss of one
set of used
but unissued
BIR
Form
No. 1965
Letter
of
RMC No. 17 Authority
31-Mar-09
with
Serial
No.
LOA2008000
14131
Digest|Full
Text
Clarifies the
prescribed
date
of
collection of
all accepted
RMC No. 18 tax returns April 7-2009
and
payments
Digest|Full
Text

Prescribes
the
transition
procedures
relative
to
the issuance
and
cancellation
of Permit to
Use
Cash
Register
Machine,Poi
nt of Sales
Machine,
Special
RMC No. 19 Purpose
Machine and
other similar
sales
machines

Digest|Full
Text|Annex
A|Annex
B|Annex
C|Annex
D|Annex
E|Annex
F|Annex
G|Annex H

13-Apr-09

Circularizes
the list of
taxpayers
who
have
RMC No. 20 ceased
business
operations

14-Apr-09

Digest|Full
Text
Prescribes
the
procedures
for all eFPS
filers in filing
tax returns
affected by
RMC No. 21 revenue
issuances in
the
enhanced
eFPS

22-Apr-09

Digest|Full
Text

Clarifies the
allowable
claims
for
personal
and
additional
exemptions
and optional
RMC No. 22 standard
deduction
pursuant to
RR Nos. 102008
and
16-2008,
respectively

Digest|Full
Text

5-May-09

Reiterates
the policies
and
procedures
relative
to
revalidation
of Letters of
Authority,
issuance of
Subpoena
RMC No. 23 Duces
Tecum and
review
of
cases by the
Assessment
Division
in
the Regional
Office

8-May-09

Digest|Full
Text

Circularizes
the relevant
excerpts
from
the
Supreme
Court
Decision in
GR
No.
171138 on
RMC No. 24 the issue of
the
imposition
of
Documentar
y Stamp Tax
on
pawn
tickets

8-May-09

Digest|Full
Text
Circularizes
the
transition
procedures
for all eFPS
filers in filing
RMC No. 25 tax returns 11-May-09
affected by
RA No. 9504
and RR No.
7-2008
Digest|Full
Text

Revokes/can
cels
BIR
Ruling
No.
RR7-003876
addressed
to Trendset
Manpower
Services
relative
to
RMC No. 26 its request 11-May-09
for
exemption
from the 2%
creditable
withholding
tax on the
sale
of
services
Digest|Full
Text
Circularizes
the list of
Tax
Credit
Certificates
and
Disburseme
nt Vouchers
for
tax
refunds
RMC No. 27
14-May-09
issued
for
the
month
of
April
2009

Digest|Full
Text|Annex
A

Circularizes
the full text
of the BIRTMAP
Memorandu
m
of
Agreement
and
the
guidelines
and
RMC No. 28 mechanics
15-May-09
for
the
conduct of
the
2009
Search
for
Exemplary
Revenue
Employees
from Luzon

Digest|Full
Text
Clarifies
certain
issues
relative
to
the
processing
RMC No. 29 of claims for
tax
credit/refund

3-Jun-09

Digest|Full
Text

Circularizes
the relevant
portions of
HUDCC
Resolution
No. 1, Series
of
2008,
approving
RMC No. 30 the
adjustment
of the price
ceiling
for
socialized
housing

3-Jun-09

Digest|Full
Text
Circularizes
the
memorandu
m of the
Commission
er
disallowing
RMC No. 31 BSP claimed
interest
expense for
taxable year
2005

16-Jun-09

Digest|Full
Text
Notifies the
loss of one
set
of
unused BIR
Form
No.
RMC No. 32 0421 Tax
Verification
Notice
Digest|Full
Text

23-Jun-09

Circularizes
the list of
Tax
Credit
Certificates
and
Disburseme
nt Vouchers
for
tax
refunds
RMC No. 33
issued
for
the
month
of
May
2009

24-Jun-09

Digest|Full
Text|Annex
A

Publishes
the full text
of National
Budget
Circular No.
2005-520
entitled
Revised
RMC No. 34 Rates
of
Representati
on
and
Transportati
on
Allowances

29-Jun-09

Digest|Full
Text
Publishes
the full text
of National
Budget
Circular No.
519 entitled
Guidelines
the
RMC No. 35 on
Release
of
Funds for FY
2009
Digest|Full
Text|Annex
A

29-Jun-09

Publishes
the full text
of Executive
Order
No.
800 entitled
An
Order
Transferring
the
Administrati
ve
Supervision
of
the
RMC No. 36 Securities
and
Exchange
Commission
from
the
Department
of Finance to
the
Department
of Trade and
Industry

8-Jul-09

Digest|Full
Text

Notifies the
loss of one
original copy
of Tax Credit
Certificate
RMC No. 37 issued to Rio
Tuba Nickel
Mining
Corporation

15-Jul-09

Digest|Full
Text
Notifies the
disposal of
74 sets of
old
blank
Tax
Credit
RMC No. 38 Certificate
(BIR
Form
No. 2320)
Digest|Full
Text

20-Jul-09

Notifies the
loss of four
original
copies
of
Tax
Credit
Certificates
RMC No. 39 issued
to
HJR
International
Corporation

23-Jul-09

Digest|Full
Text
Notifies the
loss of 35
unused sets
and
3
used/issued
triplicate
sopies
of
RMC No. 40 BIR
Form
No.
0535Taxpayer
Information
Sheet

24-Jul-09

Digest|Full
Text
Clarifies the
meaning of
the
term
Managerial
and
Technical
Positions
RMC No. 41 under
Section
25(C) of the
Tax Code of
1997,
as
amended
Digest|Full
Text

24-Jul-09

Publishes
the full text
of the DOFDBM-DILGDENR Joint
Circular No.
2009-1
on
the updated
guidelines
and
procedures
on
the
release
of
RMC No. 42 the share of
Local
Government
Units
from
the
collections
derived by
the national
government
from mining
taxes

29-Jul-09

Digest|Full
Text
Notifies the
loss of one
pad
of
unused BIR
Form
No.

RMC No. 43 2524

Revenue
Official
Receipt

7-Aug-09

Digest|Full
Text
Notifies the
loss of one
pad
of
unused BIR
Form
No.
RMC No. 44 0423

Apprehensio
n Slip

7-Aug-09

Digest|Full
Text
Circularizes
the
implementat
ion of the
eRegistratio
n
System
(Enhanced
RMC No. 45 eTIN)
18-Aug-09

RMC No. 45

18-Aug-09
Digest|Full
Text|Letter
of
Intent|BIR
Form 0044

Notifies the
loss of three
sets
of
unused BIR
Form
No.
20-Aug-09
RMC No. 46 1954
Certificate
Authorizing
Registration
Digest|Full
Text

Publishes
the full text
of
Circular
No.
2009002 issued
by
the
Commission
on
Audit
RMC No. 47 entitled
20-Aug-09
"Reinstitutin
g Selective
Pre-Audit on
Government
Transactions
"

Digest|Full
Text

Publishes
the full text
of
Circular
No.
2009004 issued
by
the
Commission
on
Audit
entitled
"Deferment
of the date
that
COA
Circular No.
RMC No. 48 2009-002
25-Aug-09
dated
May
18,
2009
takes effect
re:
Reinstituting
Selective
Pre-Audit on
Government
Transactions
"

Digest|Full
Text

Publishes
the full text
of
letter
from
the
Land
Bank
of
the
Philippines
regarding
the features
and charges
RMC No. 49 in
deposit 16-Sep-09
accounts
which
will
be
implemente
d effective
October
1,
2009

Digest|Full
Text

Reiterates
the
implementat
ion of RMC
No. 19-2009
re:
Transition
Procedures
Relative to
the Issuance
and
Cancellation
of Permit to
Use
Cash
Register
Machine,
Point-of-Sale
RMC No. 50 (POS)
16-Sep-09
Machine,
Special
Purpose
Machine
(SPM)
and
other similar
sales
machines

Digest|Full
Text|Attach
ment
1|Attachme
nt
2|
Attachment
3

Clarifies the
Requirement
for
the
Submission
of Summary
Lists
of
Sales
(SLS)/Summ
ary Lists of
Purchases
(SLP);
the
imposition
of penalties
for
their
RMC No. 51 non16-Sep-09
submission;
the issuance
of Subpoena
Duces
Tecum; and
the
imposition
of penalties
for failure to
obey
summons

Digest|Full
Text
Encourages
participation
to
the
celebration
of the 20th
National
RMC No. 52 Statistics
22-Sep-09
Month
in
October
2009
Digest|Full
Text

Circularizes
the full text
of
DTI's
Department
Administrati
ve Order No.
11, Series of
2008,
further
amending
certain
provisions of
Department
of
Trade
RMC No. 53 Administrati
ve Order No.
80, Series of
1982,
as
amended,
implementin
g Act 3883,
as amended
(also known
as
the
Business
Name Law)

1-Oct-09

Digest|Full
Text
Notifies the
loss of one
pad
of
unused
Accountable
Form No. 51
Official
RMC No. 54 Receipt with
Serial Nos.
ACF2007005
93951
to
ACF2007005
94000
Digest|Full
Text

1-Oct-09

Notifies the
loss
of
original copy
from one set
of
unused
BIR
Form
No. 2524 RMC No. 55 Revenue
Official
Receipt with
Serial
No.
ROR200900
389129

1-Oct-09

Digest|Full
Text
Prescribes
the use of
the updated
Government
Money
RMC No. 56 Payment
Chart

5-Oct-09

Digest|Full
Text|Annex
A

Publishes
the full text
of
the
memorandu
m of Finance
Secretary
Margarito B.
Teves
directing BIR
to
stop
issuing tax
assessments
for taxable
2009
RMC No. 57 year
against
cooperatives
registered
with
the
Cooperative
Developmen
t Authority
based
on
the
old
Cooperative
Law

Digest|Full
Text

6-Oct-09

Notifies the
loss
of
triplicate
copies from
10
used/issued
Form 20-Oct-09
RMC No. 58 BIR
No. 0535
Taxpayer
Information
Sheet
Digest|Full
Text

Notifies the
loss of 4
original
copies
of
Tax
Credit
Certificates
RMC No. 59 issued
to 23-Oct-09
Butuan HJR
International
Corporation

Digest|Full
Text

Notifies the
loss of 4
original
copies
of
Tax
Credit
Certificates
RMC No. 60 issued
to 23-Oct-09
Bulacan HJR
International
Corporation

Digest|Full
Text
Notifies the
loss
of
duplicate to
quintuplicat
e
copies
from
1
unused set
RMC No. 61 of BIR Form 26-Oct-09
No. 2524
Revenue
Official
Receipt
Digest|Full
Text

Notifies the
loss of five
sets
of
unused BIR
Form
No.
RMC No. 62 195427-Oct-09
Certificate
Authorizing
Registration
Digest|Full
Text

Provides
questions
and answers
on
Creditable
Withholding
Tax
on
RMC No. 63 campaign
12-Nov-09
expenditure
s prescribed
in Revenue
Regulations
No. 8-2009

Digest|Full
Text
Publishes
the letter of
the
Commission
er
of
Internal
Revenue
revoking the
tax
exemption
RMC No. 64 status
of 25-Nov-09
Davao
Contractors
Developmen
t
Cooperative
(DACODECO
)
Digest|Full
Text

Publishes
the full text
of
Memorandu
m
of
Agreement
between the
Land
RMC No. 65 Transportati 25-Nov-09
on
Office
and
the
Bureau
of
Internal
Revenue
Digest|Full
Text
Circularizes
the
full
implementat
ion of the
RMC No. 66 eRegistratio
n System

7-Dec-09

Digest|Full
Text
Notifies the
loss of one
pad
of
unused BIR
Form
No.
2524

Revenue
Official
RMC No. 67 Receipt with
Serial Nos.
ROR200901
457051
to
ROR200901
457100

8-Dec-09

Digest|Full
Text
Notifies the
loss of one
set of used
but unissued
BIR
Form
No. 2524
Revenue
RMC No. 68 Official
Receipt with
Serial
No.
ROR200900
531554
Digest|Full
Text

8-Dec-09

Circularizes
the
mandatory
enrollment
to
and
availment of
RMC No. 69 the
eFPS 14-Dec-09
facility
for
selected
taxpayers
Digest|Full
Text
Notifies the
loss of one
original copy
of Tax Credit
Certificate
issued
to
RMC No. 70 Diretso
14-Dec-09
Design
Furnitures,
Inc.
Digest|Full
Text

Publishes
the full text
of
the
Memorandu
m
of
Agreement
between the
Bureau
of
Internal
Revenue
(BIR),
Bureau
of
Local
RMC No. 71 Government 17-Dec-09
Finance
(BLGF)and
Philippine
Association
of
Local
Treasurers
and
Assessors,
Inc.
(PHALTRA)

Digest|Full
Text
Reiterates
RMC No. 522005
imposing
RMC No. 72 VAT on the 21-Dec-09
Tollway
Operators
Digest|Full
Text