BIR MEMORANDUM CIRCULARS

2003 RMC	SUBJECT
RMC No. 80-03 December 29, 2003	Clarifies the areas of jurisdiction of each functional group in the reassignment and relief orders of regional personnel.
RMC No. 79-03 December 3, 2003	Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2003. | Annex A |
RMC No. 78-03 December 3, 2003	Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003.
RMC No. 77-03 November 1, 1903	Classifies payments for software programs for income tax purposes.
RMC No. 76-03 November 17, 2003	Clarifies the tax exemptions of non-stock, non-profit corporations and non-stock, non-profit educational institutions.
RMC No. 75-03 November 11, 2003	Circularizes the list of Tax Credit Certificate and Disbursement Vouchers for tax refunds for the month of October 2003. | Annex A |
RMC No. 74-03 November 3, 2003	Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300046587
RMC No. 73-03 November 3, 2003	Notifies the loss of 1 set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200100234052.
RMC No. 72-03 October 24, 2003	Specifies the tax implications of Electric Cooperatives registered with the National Electrification Administration and Cooperative Development Authority.
RMC No. 71-03 October 23, 2003	Clarifies issues affecting the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System or Components thereof.
RMC No. 70-03 October 23, 2003	Notifies the loss of 1 quadruplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300150527
RMC No. 69-03 October 22, 2003	Clarifies the tax base for purposes of the percentage (gross receipts) tax.
RMC No. 68-03 October 17, 2003	Notifies the loss of 1 triplicate copy of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200300104976.
RMC No. 67-03 October 16, 2003	Notifies the loss of 2 pads and 49 sets of unused and cancelled BIR Form No. 2524 - Revenue Official Receipts.
RMC No. 66-03 October 16, 2003	Clarifies the taxability of the Philippine Airlines for Income Tax purposes as well as other similarly situated franchise grantees.
RMC No. 65-03 October 14, 2003	Notifies the loss of 1 duplicate copy of unused BIR Form No. 2524 - Revenue Official Receipt with Serial No. ROR200301004598.
RMC No. 64-03 October 13, 2003	Prescribes the list of Tax Credit Certificates or Disbursement Vouchers for tax refunds for the month of September 2003. | Annex A |
RMC No. 63-03 October 13, 2003	Subjects local water districts to Franchise Tax and Corporate Income Tax.
RMC No. 62-03 October 8, 2003	Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions.
RMC No. 61-03 October 8, 2003	Prescribes additional information to be indicated in the VAT invoice/receipt.
RMC No. 60-03 October 9, 2003	Clarifies issues raised relative to the implementation of RR No. 25-03 which governs the imposition of Excise Tax on Automobiles
RMC No. 59-03 October 3, 2003	Notifies the loss of one (1) original copy of unused BIR Form No. 1758 - Authority to Cancel Assessment with Serial No. ACA97000014203.
RMC No. 58-03 October 2, 2003	Prescribes the formats to be used in the preparation of Sworn Statement and Official Register of Books by manufacturers/assemblers, importers and dealers of automobiles. | Annex A | Annex B-1 | Annex B-2 | Annex B-3 |
RMC No. 57-03 September 29, 2003	Publishes the full text of Memorandum Circular No. 46 from the Office of the President regarding "Complete Staff Work for Request for Presidential Issuances.
RMC No. 56-03 September 29, 2003	Notifies the loss of 26 sets of unused BIR Form No. 2524- Revenue Official Receipts with Serial Nos. ROR200201017475-ROR200201017500.
RMC No. 55-03 September 15, 2003	Notifies the loss of one (1) pad of unused BIR Form No. 2320- Tax Credit Certificate with Serial Nos. 024401 to 024450.
RMC No. 54-03 September 10, 2003	Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2003
RMC No. 53-03 September 10, 2003	Notifies the loss of two Tax Credit Certificates issued to Eastern Dragon International Textile Corporation with Serial Nos. 009503 to 009504.
RMC No. 52-03 August 29, 2003	Extends the deadline for the termination and reporting of all cases being handled by the divisions under the Enforcement Service until September 30, 2003.
RMC No. 51-03 August 28, 2003	Notifies the loss of one (1) set of unused BIR Form No. 2524 - Revenue Official Receipt with Serial Number ROR200201451285.
RMC No. 50-03 August 22, 2003	Clarifying the Venue for Payment of Capital Gains Tax/ Creditable Expanded Withholding Tax and Corresponding Documentary Stamp Tax Relative to the Sale of Real Properties by Insurance Companies
RMC No. 49-03 August 15, 2003	Amending Answer to Question Number 17 of Revenue Memorandum Circular No. 42-2003 and Providing Additional Guidelines on Issues Relative to the Processing of Claims for Value-Added Tax (VAT) Credit/Refund, Including Those Filed with the Tax and Revenue Group, One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center, Department of Finance (OSS-DOF) by Direct Exporters
RMC No. 48-03 August 20, 2003	Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200300031041.
RMC No. 47-03 July 30, 2003	Publishing Department Order No. 19 – 03, dated July 18, 2003, of the Department of Finance Directing the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center (Center) to Conduct a Special Revalidation of All Outstanding TCCs issued Prior to October 1, 2003 in order to Safeguard the Integrity of the Tax Credit System being administered by Said Center.
RMC No. 46-03 July 30, 2003	Publishing the full text of Department Order No. 20-03, dated July 18, 2003, of the Department of Finance Providing for Measures to Safeguard the Integrity of the Tax Credit System Being Administered by the One Stop Shop Inter-Agency Tax Credit and Duty Drawback Center.
RMC No. 45-03 August 11, 2003	Use of Head Office Receipts/Invoices by Branches
RMC No. 44-03 August 11, 2003	Prescribes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2003. | Attachment |
RMC No. 43-03 July 18, 2003	Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 13-2003 Regarding the Issuance of Letters of Authority (LA)/Audit Notices (AN)/Tax Verification Notices (TVN) Covering the Audit/Verification of Taxpayers’ Tax Returns/Tax Liabilities and Providing for Clarificatory Guidelines on the Submission of Reports of Investigation and Status Reports of Pending Cases as well as on the Handling of Cases Issued under RMC 13-2003
RMC No. 42-03 July 15, 2003	Clarifying Certain Issues Raised Relative to the Processing of Claims for Value-Added Tax (VAT) Credit/Refund, Including Those Filed with the Tax and Revenue Group, One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center, Department of Finance (OSS) by Direct Exporters
RMC No. 41-03 July 11, 2003	Prescribes the list of Tax Credit Certificates (TCC) or Disbursement Voucher for tax refunds issued for the month of June 2003.
RMC No. 40-03 July 3, 2003	Effect of the Issuance and Receipt of Letter Notice to the Taxpayer’s Right to Amend its Tax Returns as Provided under Section 6 of the National Internal Revenue Code
RMC No. 39-03 June 12, 2003	Termination and Handling of Audit/Investigation and Reinvestigation/Reconsideration of Tax Liabilities/Tax Returns of Taxpayers Under the Jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and Those Handled by the Various Task Forces in the Light of the Pronouncement of the President last January 20, 2003
RMC No. 38-03 June 24, 2003	Notifies the loss of one (1) pad of unused BIR Form No. 0423 - Apprehension Slip with Serial Numbers APS200100022051 to APS200100022100
RMC No. 37-03 June 24, 2003	Notifies the loss of one (1) set of unused BIR Form No. 0421 - Tax Verification Notice with Serial Number TVN200200233771
RMC No. 36-03 June 18, 2003	Directs BIR officials and employees to refrain from acting as "Brokers" or Go-Betweens and similar other roles in the selling/buying/transfers of Tax Credit Certificates
RMC No. 35-03 June 16, 2003	Guidelines Relating to the Filing and Remitance of Taxes Withheld on Income Payments Made to Suppliers of Agricultural Products, for the Month of June, Under Section 2.57.2 (S) of Revenue Regulations No. 2-98 as amended by Revenue Regulations No. 17-2003.
RMC No. 34-03 Jue 16, 2003	Contains the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2003
RMC No. 33-03 June 12, 2003	Notifies the loss of one (1) duplicate copy of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200300018814
RMC No. 32-03 June 5, 2003	Revised Uniform Guidelines on the Imposition of Value Added Tax on the Sale Through the Public Auction/Negotiated Sale of Motor Vehicles Imported Through the Subic Freeport Zone and other Freeport Zones.
RMC No. 31-03 June 3, 2003	Uniform Guidelines on the Taxation of Importes Motor Vehicles through the Subic Free Port Zone and Other Freeport Zones That are Sold at Public Auction
RMC No. 30-03 May 20, 2003	Clarification of Paragraph 1-Q of Revenue Memorandum Circular No. 28-2003
RMC No. 29-03 May 19, 2003	Guidelines Relating to the Filing of the Monthly Value-added Tax (VAT) Return by Banks, Non-bank Financial Intermediaries, Finance Companies, and Other Financial Intermediaries not Performing Quasibanking Function for the month of April, 2003, pursuant to Revenue Regulations No. 12-2003.
RMC No. 28-03 May 16, 2003	Clarification of Issues on the Imposition of Value-added Tax on Banks, Non-Bank Financial Intermediaries, Finance Companies and Other Financial Intermediaries Not Performing Quasi-Banking Functions
RMC No. 27-03 May 15, 2003	Notifies the loss of five (5) copies of Tax Credit Certificates (TCCs) issued to Technology Electronics Assembly and Management (TEAM) Pacific Corporation
RMC No. 26-03 May 8, 2003	Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2003
RMC No. 25-03 May 7, 2003	Notifies the loss of four (4) sets of unused BIR Form No. 0421 - Tax Verification Notice
RMC No. 24-03 April 30, 2003	Notifies the missing of one (1) original copy of unused BIR Form No. 0421 - Tax Verification Notice with Serial Number TVN200200204486
RMC No. 23-03 March 31, 2003	Clarrifying Certain Issues Relative to Imposition of Value Added Tax (VAT) on Services of Stock, Real Estate, Commercial, Customs and Immigration Brokers Beginning January 1, 2003
RMC No. 22-03 April 28, 2003	Notifies the loss of one (1) original copy of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200100009927
RMC No. 21-03 April 8, 2003	Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration with Serial Number CAR200100156681
RMC No. 20-03 April 8, 2003	Loss of One (1) original copy of unused BIR Form No. 1954 - Certificate Authorizing Registration
RMC No. 19-03 April 24, 2003	Guidelines Relating to the Filing of Quarterly Value Added Tax (VAT) Return by Banks, Non-bank Financial Intermediaries and Finance Companies for the First Quarter of Taxable year 2003, pursuant to Revenue Regulations No. 12-2003.
RMC No. 18-03 March 26, 2003	Loss of One (1) set of unused BIR Form No. 2321 – Tax Debit Memo
RMC No. 17-03 April 15, 2003	Granting Taxpayers with Accounting Period Ended December 31, 2002 an Extension of Time to File their Income Tax Returns up to April 31, 2003
RMC No. 16-03 February 18, 2003	Defining the Term “Certificate of Deposit” for the Purpose of Clarifying its Taxability Under Section 180 of the National Internal Revenue Code (Tax Code) of 1997
RMC No. 15-03 April 1, 2003	Publishes the full text of the "Implementing Rules and Regulations of Executive Order No. 40, Series of 2001," which consolidates the procurement rules and procedures for all national government agencies, government-owned or controlled corporations and government financial institutions, and requires the use of the government electronic procurement system
RMC No. 14-03 March 24, 2003	Waiver of Penalties on Persons Engaged in the Practice of Profession or Calling and Professional Services Rendered by General Professional Partnerships; Services Rendered by Actors, Actresses, Talents, Singers and Emcees, Radio and Television Broadcasters and Choreographers, Musical, Radio, Movie, Television and Stage Directors, and Professional Athletes; and, Services Rendered by Customs, Real Estate, Stock, Immigration and Commercial Brokers Becoming Liable to VAT or Percentage Tax, Whichever is Applicable, Beginning January 1, 2003 Who Failed to File Their VAT/Percentage Tax Returns for the Months of January and February on the Due Dates Specified Under Revenue Regulations No. 1-2003, as amended by Revenue Regulations Nos. 3-2003 and 11-2003.
RMC No. 13-03 March 17, 2003	Termination of Audit/Investigation of Tax Returns in the Light of the Pronouncement of the President last January 20, 2003
RMC No. 12-03 February 10, 2003	Processing and Issuance of Tax Credit Certificate (TCC) or Disbursement Voucher for Tax Refund in Compliance With a Writ of Execution Issued by the Supreme Court, Court of Appeals and Court of Tax Appeals.
RMC No. 11-03 March 3, 2003	Publishing the full text of PROCLAMATION NO. 161 of the Office of the President of the Philippines dated February 28, 2002 entitled DECLARING THE PERIOD FROM FEBRUARY 28 TO MARCH 6, 2002 AND EVERY YEAR THEREAFTER AS NATIONAL PEACE CONSCIOUSNESS WEEK
RMC No. 10-03 February 19, 2003	Missing One (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration
RMC No. 09-03 January 30, 2003	Prescribing the Establishment of “BIR-On-Wheels” by the Revenue District Offices, Large Taxpayers Assistance Divisions (LTAD) I & II, Large Taxpayer’s District Offices (LTDOs)–Makati and Cebu
RMC No. 08-03 February 5, 2003	Loss of One (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration
RMC No. 07-03 February 11, 2003	Processing and Issuance of Tax Credit Certificate (TCC) or Disbursement Voucher for Tax Refund in Compliance With a Writ of Execution Issued by the Supreme Court, Court of Appeals and Court of Tax Appeals. | Annex A |
RMC No. 06-03 January 15, 2003	Clarifying Certain Issues Relative to the Services Rendered by Individual Professional Practitioners, General Professional Partnerships, Entertainers, and Professional Athletes Who Are Subject to the Value-Added Tax or Percentage Tax, Whichever is Applicable, Beginning January 1, 2003 | Annex A |
RMC No. 05-03 January 14, 2003	Processing and Issuance of Tax Credit Certificate (TCC) or Disbursement Voucher for Tax Refund in Compliance With a Writ of Execution Issued by the Supreme Court, Court of Appeals and Court of Tax Appeals. | Attachment |
RMC No. 04-03 December 31, 2002	Clarifying Items That Would Constitute Gross Receipts and Costs in Determining “Gross Income” on Services for the Purpose of Computing the Minimum Corporate Income Tax (MCIT) Pursuant to Sections 27(E) and 28(A)(2) of the National Internal Revenue Code of 1997.
RMC No. 03-03 December 17, 2002	Prescribing the Manner of Accomplishing Annual Information Return Of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF) | Form 1602 |
RMC No. 02-03 January 6, 2002	Clarifying Certain Issues Relative to the Staggered Filing of Returns Pursuant to Revenue Regulations No. 26-2002.
RMC No. 01-03 December 27, 2002	Clarifying Certain Provisions of Revenue Regulations No. 3-2002 as amended by Revenue Regulations No. 19-2002 amending Section 2.83 of Revenue Regulations 2-98 in relation to the Substituted Filing of Income Tax Returns of Qualified Pure Compensation Income Earners
1998 RMC	SUBJECT
RMC No. 51.	Loss of Fourteen (14) Sets of Authority to Accept Payment (BIR Form No. 2319A)
RMC No. 50.	Attendance to the Government Workers Week Concert by the Philippine Philharmonic Orchestra on December 7, 1998
RMC No. 49.	Loss of One (1) Set of Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 48.	Loss of Two (2) Original Copies of Certificate Authorizing Registration (Donors/Estate Tax) BIR Form No. 1954-B
RMC No. 47.	Abatement and/or Cancellation of Tax Liabilities
RMC No. 46.	Clarifying the Extended Period Granted to Corporations Using the Fiscal Year Accounting Period for Late Payment of Tax in 1998 Under Revenue Regulations No. 8-98 (MCIT Regulations)
RMC No. 45.	Loss of One (1) Pad of Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 44.	Enjoining Government Officials and Private Citizens to Stop Using Police Escorts, Sirens, Blinkers, Markers, Stickers and Other Similar Unnecessary Symbols of Authority and Influence
RMC No. 43.	Loss of Five Hundred (500) Sets of Accountable Form 51 (General Form)
RMC No. 42.	Guidelines for the Depository Accounts of the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC) and All Other Attached Agencies of the Department of Finance
RMC No. 41.	Rules and Regulations Issued by the Board of Investments Implementing Republic Act No. 8502 Otherwise Known as the Jewelry Industry Development Act of 1998
RMC No. 40.	Celebration of the "9th National Statistics Month" in October 1998
RMC No. 39.	Loss of Four (4) Sets of Certificate Authorizing Registration (Taxable Real Prop. Trans.) BIR Form No. 1954 and Three (3) sets of Certificate Authorizing Registration (Donors/Estate Tax) BIR Form No. 1954-B
RMC No. 38.	Loss of One (1) Set of Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 37.	Loss of One (1) Set of Authority to Accept Payment (BIR Form No. 2319A)
RMC No. 36.	Loss of One (1) Original Copy of Certificate Authorizing Registration (For Real Property Not Subject to Capital Gains Tax) BIR Form No. 1954-A
RMC No. 35.	Loss of One (1) Original Copy of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 34.	Loss of One (1) Original Copy of Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 33.	Support for the Observance of World No Tobacco Day Every May 31 and National No Smoking Month for Every June Each Year and the Years Thereafter
RMC No. 32.	Loss of One (1) Set of Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 31.	Circularizing Executive Order No. 485 Establishing the Youth Entrepreneurship Program and Creating the National Cooperators Council, Providing for its Functions and for Other Purposes
RMC No. 30.	Circularizing Executive Order No. 484 Approving and Adopting the Medium Term Youth Development Plan: 1999-2004 and Creating a Monitoring Committee to Oversee its Implementation
RMC No. 29.	Circularizing Executive Order No. 484 Approving and Adopting the Medium Term Youth Development Plan: 1999-2004 and Creating a Monitoring Committee to Oversee its Implementation
RMC No. 28.	Nutrition Month Celebration in July
RMC No. 27.	Authority to Visit Centennial Exposition 1998 at Clark Air Base
RMC No. 26.	Loss of One (1) Set of Authority to Accept Payment (BIR Form No. 2319A)
RMC No. 25.	1998 Audit Work Plan
RMC No. 24.	Lost Tax Credit Certificate Nos. 000204, 000097, and 000558 Issued to Ledesma Hermanos Agricultural Corporation
RMC No. 23.	Lost Tax Credit Certificate Nos. 005726, 005778, and 005809 Issued to Indo Phil Acrylic Mfg., Inc.
RMC No. 22.	Administrative Order No. 392 dated May 4, 1998 of the President Encouraging Participation in the Philippine Centennial Exposition 1998 or Expo Pilipino Including its "Expo Pilipino Family Day" Program
RMC No. 21.	Circularizing Department (DOF) Order 37-98 dated May 20, 1998 Extending the Grace Period for Compliance of Revenue Regulations 2-98
RMC No. 20.	Tax Cost Index for CY 1998
RMC No. 19.	Decentralization of Museum Services
RMC No. 18.	Guidelines on the Proper Display of the Philippine National Flag
RMC No. 17.	Waiver of Penalties for Self-Employed Individuals and Professionals Who Failed to Submit Their First Quarter Income Tax Returns for 1998 on April 15, 1998, but Nonetheless Filed Their Return on or Before May 15, 1998
RMC No. 16.	Loss of One (1) Set of Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 15.	Loss of One (1) Original Copy of Certificate Authorizing Registration (Donors/Estate Tax) BIR Form No. 1954-B
RMC No. 14.	Dates of Filing of Quarterly Value-Added Tax (VAT) Returns (BIR Form No. 2550Q) and Quarterly Percentage Tax Returns (BIR Form No. 2551)
RMC No. 13.	Loss of One (1) Set or Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 12.	Loss of One (1) Set of Letter of Authority (BIR Form No. 19.65)
RMC No. 11.	Clarification of the Conflict Between the Tax Code of 1997 and Revenue Regulations 7-93 with Respect to the Prescribed Dates of Filing of Quarterly Income Tax Return and Payment of Estimated Tax by an Individual
RMC No. 10.	Clarifying Certain Provisions in Administrative Order No. 372 on the Adoption of Economy Measures for FY 1998
RMC No. 9.	Revise/Update of the Existing Masterlist of Government Employees with Masteral Degree
RMC No. 8.	Authorizing Participation in the Fourth National School Enrollment Day on January 26, 1998
RMC No. 7.	Administrative Order No. 372 Dated December 27, 1997 of the President Entitled: "Adoption of Economy Measures in Government for FY 1998"
RMC No. 6.	GSIS Discontinuance of Processing and Adjudication of Retirement Claims Under RA1616
RMC No. 5.	Prescribing the Use of the Revised Withholding Tax Table Implementing Section 24(A)(1)(c) in Relation to Section 79 of Republic Act No. 8424
RMC No. 4.	Exempting Subsistence Livelihood from Payment of Value-Added Tax or Percentage Tax and/or the Payment of Registration Fee Imposed Under R.A. 8424, Otherwise Known as the Tax Reform Act of 1997
RMC No. 3.	Clarification On the Schedule of Payment/Remittance of Taxes Withheld on Compensation, Creditable Expanded Withholding Tax and Final Tax
RMC No. 2.	Missing One (1) Pad of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 1.	Salient Features of Certain Amendments to the National Internal Revenue Code (NIRC) made by R.A. No. 8424, otherwise known as the Comprehensive Tax Reform Act of 1997
1997 RMC	SUBJECT
RMC No. 57.	Publishing the Full Text of the Letter from the Bangko Sentral ng Pilipinas Regarding the Effect of the Liberalization of BSP Rules on Foreign Exchange and Foreign Trade Transactions on the Processing of Applications for VAT Refunds
RMC No. 56.	Publishing the Full Text of Executive Order No. 454 Implementing Austerity Measures in Government for 1997
RMC No. 55.	Missing One (1) Original Copy of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 54.	Rosary Vigil
RMC No. 53.	Missing Forty-Four (44) Sets of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 52.	Missing One (1) Original Copy of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 51.	Promotional Campaign by Government Officials on Foreign Missions
RMC No. 50.	Urging Government Officials and Employees to Desist from Accepting Invitations for Travels Directly or Indirectly Funded, Fully or Partially, by Contractors or Suppliers of Goods, Equipment and Services
RMC No. 49.	Implementing Austerity Measures in Government for 1997
RMC No. 48.	NO ISSUANCE
RMC No. 47.	Documentary Stamp Tax on Original Issues of Certificates of Stock
RMC No. 46.	Resolution No. 2946 Promulgated on September 16, 1997 by the Commission on Elections In Re: Calendar of Activities and List and Periods of Certain Prohibited Acts in Connection with the May 11, 1998 National and Local Elections
RMC No. 45.	Publishing the Full Text of Proclamation No. 479 — Declaring the Month of November of Every Year as Filipino Values Month
RMC No. 44.	Observance of 1997 Drug Abuse Prevention and Control Week
RMC No. 43.	Linggo ng Kasuotang Pilipino
RMC No. 42.	Missing Two (2) Sets of Certificate Authorizing Registration (Real Property Transactions Subject to Capital Gains Tax) BIR Form No. 1954
RMC No. 41.	Loss of one (1) Original Copy of Land Bank Check No. 982255 (Blank Check)
RMC No. 40.	Collection and Remittance of Contributions Provided in Republic Act No. 8291 and Other Amounts due the Government Service Insurance System
RMC No. 39.	Clarification of Invoicing Requirements
RMC No. 38.	Missing Three (3) Sets of Certificate Authorizing Registration (Real Property Transactions not Subject to Capital Gains Tax) BIR Form No. 1954-A
RMC No. 37.	Loss of One (1) Set of Certificate Authorizing Registration (Properties Subject to Donor/Estate Tax) BIR Form No. 1954-B
RMC No. 36.	Implementation of Membership Campaign for the Philippine Centennial Movement Pursuant to Department Order No. 51-97 Dated 31 July 1997
RMC No. 35.	Clarification of the Term "Tax Credit" under Section 4(a) of Republic Act No. 7432, Otherwise Known as the "Senior Citizens Act" vis a vis Section 2(i) of Revenue Regulations No. 2-94
RMC No. 34.	Extension of the Selective Deferment of the Implementation of the Acceptable Modes of Payment
RMC No. 33.	Celebration of the "8th National Statistics Month" in October 1997
RMC No. 32.	Loss of forty-five (45) sets of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 31.	Loss of four (4) sets of Certificate Authorizing Registration (Real Property Transactions not Subject to Capital Gains Tax) BIR Form No. 1954-A
RMC No. 30.	Loss of six (6) pieces duplicate copies of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 29.	Loss of one (1) set of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 28.	Declaring the Month of September, 1997 and of Every Year Thereafter as "Civil Service Month"
RMC No. 27.	Missing one (1) original copy of Tax Debit Memo (BIR Form No. 2321)
RMC No. 26.	Loss of one (1) pad of Official Receipt (Accountable Form 51)
RMC No. 25.	Loss of one (1) original copy of Certificate Authorizing Registration (BIR Form No. 1954)
RMC No. 24.	Loss of one (1) pad of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 23.	Publishing the full text of Executive Order No. 419 declaring a moratorium on the establishment of duty-free stores/outlets in the Philippines
RMC No. 22.	Loss of one (1) set of Authority To Accept Payment (BIR Form No. 2319 A)
RMC No. 21.	Loss of one (1) set, a duplicate and a triplicate copy of Authority to Accept Payment (BIR Form No. 2319)
RMC No. 20.	Loss of one (1) se
RMC No. 19.	Loss of one (1) Original Copy of Certificate Authorizing Registration (For Taxable Real Property Transaction) BIR Form No. 1954
RMC No. 18.	Missing one (1) set of Authority To Accept Payment (BIR Form No. 2319 A)
RMC No. 17.	Missing Five (5) Documentary Stamps Metering Machines (DSMM) Padlock Seals
RMC No. 16.	Missing one (1) set of Letter of Authority (BIR Form No. 19.65)
RMC No. 15.	ONE MINUTE OF SILENT PRAYER AT NOONTIME
RMC No. 14.	Missing One (1) Pad of Certificate Authorizing Registration (Taxable Real Property Transaction) BIR Form No. 1954 and One (1) Set of Apprehension Receipt (BIR Form No. 19.14)
RMC No. 13.	Missing One (1) Original Copy of Official Receipt (Accountable Form 51)
RMC No. 12.	Exemption From Tax of Certain Benefits Granted to the Members of the Philippine National Police and Those Benefits Granted to the Members of the Armed Forces of the Philippines
RMC No. 11.	Loss one (1) pad Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 10.	BIR Monthly Socials
RMC No. 9.	Publishing the full text of Proclamation No. 916 — Amending Proclamation No. 804 by calling All Officials and Employees in Government Both National and Local to Join the Philippine Centennial Movement until 31 December, 1998
RMC No. 8.	Raising of the Philippine Flag Twenty Four (24) Hours A Day
RMC No. 7.	Implementation of Fire Safety Measures
RMC No. 6.	Revision on Revenue Memorandum Circular No. 2-97 BIR Priority Programs for the period 1997 to 2007
RMC No. 5.	Implementation of Fire Safety Measures
RMC No. 4.	Executive Order No. 326 dated April 17, 1996 entitled: "Providing for the Suspension of the Requirement of Executive Order No. 10 Which Mandates All Government Financial Institutions To Use Income Tax Returns and Financial Statements Duly Filed With, and Certified by the Bureau of Internal Revenue in Evaluating the Borrower's Capacity to Pay, Provided That This Suspension Shall Only be Applicable to Micro, Cottage and Small Enterprises"
RMC No. 3.	Conferment of CES Eligibility
RMC No. 2.	BIR Priority Programs for the period of 1997 to 2007
RMC No. 1.	Publishing the full text of Memorandum Circular No. 152 prescribing the period within which to submit the proposed administrative issuances to the Office of the Executive Secretary
1996 RMC	SUBJECT
RMC No. 55.	Christmas Decoration Contest
RMC No. 54.	National Office Christmas Chorale Competition '96
RMC No. 53.	NO ISSUANCE
RMC No. 52.	Suspending Government Office Hours in the National Capital Region and Olongapo City from November 22 to 26, 1996 except for Law Enforcement Agencies and the Bureau of Customs and the Bureau of Internal Revenue
RMC No. 51.	Clarification on the Grant of Special Privileges Under Memorandum Circular No. 6, s. 1996.
RMC No. 50.	Declaring 21 to 28 October 1996 and for Every Year Thereafter as Dual Training System (DTS) Week.
RMC No. 49.	Guidelines in the Preparation and Submission of Purchase Orders Relative to the Procurement of Supplies and Equipment.
RMC No. 48.	Management Aptitude Test Battery (MATB)
RMC No. 47.	Memorandum Circular No. 144 dated July 5, 1996
RMC No. 46.	Administrative Order No. 277 Dated June 25, 1996
RMC No. 45.	Missing Duplicate, Triplicate and Quadruplicate Copies of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 44.	NONE
RMC No. 43.	Conferment of CEA Eligibility.
RMC No. 42.	Guidelines on the Grant of One-Step Adjustment in the Salary of Career Executive Service Officers (CESOs) Pursuant to CSC Resolution No. 94-5840 and CES Board Resolution No. 129.
RMC No. 41.	Tax Treatment of the Monetary Sum Representing Atonement from the Japanese People to Former Wartime Comfort Women.
RMC No. 40.	"GSIS Angat-Yaman (T-Bills) Program"
RMC No. 39.	Launching of the National Tepok Lamok and Dengue Sapok" Program
RMC No. 38.	Implementing Rules and Regulations Governing Moral Recovery Program (as laid down under E.O. 319)
RMC No. 37.	Celebration of the "7th National Statistics Month" in October, 1996
RMC No. 36.	Executive Order No. 326 dated April 17, 1996 entitled "Providing for the Suspension of the Requirements of Executive Order No. 10 which mandates all government financial institutions to use Income Tax Returns and Financial Statements duly filed with, and certified by the Bureau of Internal Revenue in evaluating the borrower's capacity to pay, provided that this suspension shall only be applicable to Micro, Cottage and Small Enterprises"
RMC No. 35.	Guidelines to Implement Section 16 of Executive Order No. 248 as amended by Executive Order No. 248-a which prescribes the Regulations and New Rates of Allowance for Official Local and Foreign Travels of Government Personnel.
RMC No. 34.	Model Office Award
RMC No. 33.	Showcase of BIR Human Resource Talents
RMC No. 32.	Loss of one (1) pad of official Receipt (Accountable Form 51)
RMC No. 31.	Guidelines on the Grant of Hazard Duty Pay
RMC No. 30.	Withholding Tax Payments Under RR 1-90 as amended by RR 12-94 on Sale of Condominium Units on a Deferred Payment Basis
RMC No. 29.	1996 TAX QUIZ BEE
RMC No. 28.	Model Office Award
RMC No. 27.	Special Privileges
RMC No. 26.	Compliance with Memorandum Circular No. 95-13 dated June 15, 1995.
RMC No. 25.	Resolutions No. 2825 and 2826 Promulgated on February 12 and 26, 1996, Respectively by the Commission on Elections.
RMC No. 24.	Missing sets of Certificate Authorizing Registration (BIR Form No. 1954)
RMC No. 23.	VAT on rental payable to non-resident foreign corporation or owners for the use or lease of properties in the Philippines.
RMC No. 22.	Missing one (1) set of Letter of Authority (BIR Form No. 19.65)
RMC No. 21.	Missing one (1) duplicate copy of Revenue Official Receipt (BIR Form No. 25.24).
RMC No. 20.	Continuing Professional Education Council.
RMC No. 19.	Missing three (3) sets of Authority to Accept Payment — Excise Tax (ATAPET-BIR Form No. 2319A-E).
RMC No. 18.	Missing one (1) original copy of Revenue Official Receipt (BIR Form No. 25.24).
RMC No. 17.	Clarification of Issues Affecting Zero-Rated Sales and Claims for Input Tax Credit/Refund under Republic Act No. 7716, Otherwise Known as the "Expanded VAT Law".
RMC No. 16.	Executive Order No. 248 dated May 29, 1995 entitled: "Prescribing Rules and Regulations and New Rates of Allowances for Official Local and Foreign Travels of Government Personnel"
RMC No. 15.	Publication of missing Accountable Forms.
RMC No. 14.	Missing one (1) set of Certificate Authorizing Registration (BIR Form No. 1954-B).
RMC No. 13.	Clarification of Issues Affecting Dealers in Securities and Lending Investors Under Republic Act No. 7716, Otherwise Known as the "Expanded VAT Law".
RMC No. 12.	Missing copies of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 11.	Clarification of Issues Affecting Non-Life Insurance Components, under Republic Act No. 7716, Otherwise Known as the "Expanded VAT Law".
RMC No. 10.	Reiterating the Policy on Retention in the Service of Persons Who Have Reached the Compulsory Retirement Age of 65 Years.
RMC No. 9.	Prescribing Guidelines and Procedures for the Grant of Night-Shift Differential Pay to Government Employees.
RMC No. 8.	Guidelines in the Processing of Request for Correction of Personal Information in the Records of the Civil Service Commission.
RMC No. 7.	Clarification of Issues Affecting the Hotel and Restaurant Industry, Under Republic Act No. 7716, Otherwise Known as the "Expanded VAT Law."
RMC No. 6.	Clarification of Issues Affecting Operators of Taxicabs, Rent-a-Car Companies, Tourist Buses; and other Common Carriers by Land, Air and Sea Relative to their Transport of Goods or Cargoes, under Republic Act No. 7716, Otherwise Known as the "Expanded VAT Law."
RMC No. 5.	Clarification of Issues Affecting Franchise Grantee under Section 117 of the Tax Code, as Amended, under R.A. No. 7716, Otherwise known as the "Expanded VAT Law."
RMC No. 4.	Clarification of Issues Affecting Media under R.A. No. 7716, otherwise known as the "Expanded VAT Law".
RMC No. 3.	Clarification of Issues Affecting the Sale, Exchange, Transfer or Lease of Real Properties, under Republic Act No. 7716, Otherwise Known as the "Expanded VAT Law."
RMC No. 2.	Publishing pertinent portions of Republic Act No. 7660 authorizing the increase in the imposition of documentary stamp tax on certain documents beginning January 01, 1996.
RMC No. 1.	Clarification on the provision of the third paragraph of Section 142(d) of the National Internal Revenue Code (NIRC), as amended, by Republic Act No. 7654 that "The twenty percent (20%) mark-up and the minimum taxes provided in this Section shall be automatically increased in 1996 by ten percent (10%)".
1995 RMC	SUBJECT
RMC No. 45.	Tax Exemption of Interest Income and/or Yield from the Philippine currency bank deposits and deposit substitutes of Non-stock, Non-profit Private Educational Institutions.
RMC No. 44.	Guidelines on the Grant of Hazard Duty Pay
RMC No. 43.	Payment of Hazard Duty Pay.
RMC No. 42.	Loss of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 41.	Loss of one (1) pad of Revenue Official Receipts (BIR Form No. 25-24).
RMC No. 40.	Missing two (2) sets of Certificate Authorizing Registration (BIR Form No. 1954).
RMC No. 39.	Unified Procedures Registration of Taxpayers Under Revenue Memorandum Order No. 41-94.
RMC No. 38.	Missing one (1) original copy of Certificate Authorizing Registration (BIR Form No. 1954).
RMC No. 37.	Masteral Degree Requirement for Appointment to Division Chief or Equivalent Rank Positions.
RMC No. 36.	Guidelines/Procedures on the Filing of Statements of Assets, Liabilities and Networth and Disclosures of Business Interest and Financial Connections with the Office of the Ombudsman Required Under Section 8, Republic Act No. 6713.
RMC No. 35.	Management Aptitude Test Battery (MATB).
RMC No. 34.	Lost of revenue official receipts (BIR Form No. 25.24.
RMC No. 33.	Memorandum Circular No. 124 dated July 10, 1995 entitled: "Authorizing All Government Departments, Agencies and Offices, Including Government - Owned and Controlled Corporations to Purchase and Use the Centennial Logo, as Specified in the Philippine Centennial Logo Manual, on all Government Stationery, Vehicles and Other installations to Maximize Public Awareness", Office of the President.
RMC No. 32.	Amendment of Item No. 6 (b) of Part II of the Omnibus Guidelines on Appointment and Other Personnel Actions contained in CSC Memorandum Circular No. 38, Series of 1993.
RMC No. 31.	Management Aptitude Test Battery (MATB)
RMC No. 30.	95TH Anniversary Celebration of the Philippine Civil Service
RMC No. 29.	Missing one (1) original copy of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 28.	List of Awardees and Winners of the 91st Anniversary Celebration
RMC No. 27.	Guidelines on the "Gawad Kalinga", the Employee-Friendly Employer (Government Entity) Award
RMC No. 26.	Publishing the full text of Republic Act No. 7919, an Act Granting Legal Residence Status to Certain Aliens Through a Social Integration Program in the Philippines under certain Conditions, Otherwise Known as "The Alien Social Integration Act of 1995."
RMC No. 25.	Model Office Award
RMC No. 24.	Policy to Professionalize the Civil Service (CSC MC 42, S. 1991)
RMC No. 23.	Cultural Presentation and Competition
RMC No. 22.	1995 BIR Essay Writing Contest
RMC No. 21.	91ST ANNIVERSARY CELEBRATIONS
RMC No. 20.	Publishing the full text of the Department Order No. 34-95 dated May 25, 1995 creating an Inter-Agency Task Force to implement the Memorandum of Agreement between Bureau of Internal Revenue (BIR) and Bureau of Local Government Finance (BLGF).
RMC No. 19.	Publishing the full text of the Memorandum of Agreement between the Bureau of Local Government Finance (BLGF) and the Bureau of Internal Revenue (BIR) to ensure their support and assistance in the taxpayer service and information activities of BIR.
RMC No. 18.	Temporary Restraining Order Issued by the Supreme Court Against the Commission on Audit (COA) to Cease and Desist from Enforcing COA Resolution No. 95-208 dated March 28, 1995.
RMC No. 17.	Missing one (1) original copy of Certificate Authorizing Registration — Real Property Transaction Subject to Capital Gains Tax (BIR Form No. 1954)
RMC No. 16.	Missing one (1) quintuplicate copy of Certificate Authorizing Registration (BIR Form No. 1954-B)
RMC No. 15.	Missing one (1) set of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 14.	Civil Service Commission "Lingkod Bayan" and "Dangal ng Bayan" Awards
RMC No. 13.	Continuing Authority to Fill Up All Vacant Positions for a Period of Twelve (12) Months Pursuant to RA 7480, for Agencies Which Give Up Five Percent (5%) of Total Regular Plantilla Positions
RMC No. 12.	Amendment No. 3, Rule XVI (Leave of Absence) of the Omnibus Rules Implementing Book V of E.O. 292 and Other Pertinent Civil Service Laws (Employees Rendering Services on Part-Time Basis).
RMC No. 11.	Amendment No. 3 to Section 6(9), Rule III (Additional Requirements in Specific Cases) of the Omnibus Rules Guidelines on Appointments and Other Personnel Actions, CSC Memorandum Circular No. 38, Series of 1993
RMC No. 10.	Publishing the full text of the Memorandum Agreement between Non-Government Organization (NGOs) and the Bureau of Internal Revenue to ensure their support and assistance in the taxpayer service and information activities of BIR.
RMC No. 9.	Publishing the full text of Proclamation No. 541 declaring the year 1995 as "Service to Taxpayers' Year"
RMC No. 8.	Missing three (3) triplicate copies of Certificate Authorizing Registration (BIR Form No. 1954)
RMC No. 7.	Clarifications on some provisions of Revenue Memorandum Order No. 3-95 dated January 11, 1995.
RMC No. 6.	Missing one (1) original copy of Certificate Authorizing Registration (BIR Form No. 1954A)
RMC No. 5.	Clarification on the Deadline for Filing of BIR Form No. 1701-B Correcting the Information Contained in the 1995 BIR Tax Calendar.
RMC No. 4.	Grant of Productivity Incentive Benefit (PIB) for CY 1994 and Years Thereafter
RMC No. 3.	Loss of one (1) set of Certificate Authorizing Registration-Taxable (BIR Form No. 1954) and one (1) set of Certificate Authorizing Registration-Exempt (BIR Form No. 1954-A)
RMC No. 2.	Missing one (1) original copy of Letter of Authority (BIR Form No. 19.65)
RMC No. 1.	Second Year Implementation Of The New Salary Schedule In The Government
1994 RMC	SUBJECT
RMC No. 38.	Missing one (1) set of Official Receipt (Accountable Form 51)
RMC No. 37.	Issuance of New Denomination of Serially Numbered Documentary Strip Stamps Designed and Printed by the Central Bank of the Philippines.
RMC No. 36.	Publishing the full text of Republic Act No. 7833 - an Act excluding the benefits mandated pursuant to Republic Act No. 6686 and Presidential Decree No. 851, as amended, and other benefits from the computation of gross compensation income for purposes of determining taxable compensation income, amending for the purpose Section 28 (b) (8) of the National Internal Revenue Code, as amended.
RMC No. 35.	Missing copies of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 34.	Missing triplicate copy of Certificate Authorizing Registration-Taxable (BIR Form No. 1954)
RMC No. 33.	Observance of the Moral Guidance Week
RMC No. 32.	Management Aptitude Test Batterry (MATB)
RMC No. 31.	Loss of original, triplicate and quadruplicate copies of Certificate Authorizing Registration (BIR Form No. 1954)
RMC No. 30.	Loss of duplicate copies of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 29.	Missing original copy of Authority to Accept Payment (BIR Form No. 2319A)
RMC No. 28.	Creditable Withholding Tax on Income Payments by Top 5,000 Corporations
RMC No. 27.	Temporary Restraining Order on the Implementation of the Expanded VAT Law under RA 7716.
RMC No. 26.	Clarification on the Conduct of Ocular Inspection for Registration Purposes prescribed under Revenue Memorandum Order No. 41-94.
RMC No. 25.	Missing Certificate Authorizing Registration (BIR Form No. 1954A)
RMC No. 24.	Missing five (5) original copies of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 23.	Missing quadruplicate copy of Action on Application for Compromise Settlement/Abatement of Penalties (BIR Form No. 189)
RMC No. 22.	Missing quadruplicate copy of Revenue Official Receipt (BIR Form No. 25.24)
RMC No. 21.	Publishing Revenue Regulations No. 2-94 Implementing the Tax Incentives Provisions under Sections 4 and 5(a) of Republic Act No. 7432, otherwise known as an "Act To Minimize the Contribution of Senior Citizens to Nation Building, Grant Benefits and Special Privileges and For Other Purposes".
RMC No. 20.	Dissemination of Department Order No. 51-90 of the Secretary of Finance
RMC No. 19.	President's directive on actions on allegations and complaints
RMC No. 18.	Policy on accreditation of actual services rendered by a government official and employee whose appointment has been disapproved
RMC No. 17.	Appointment to primarily confidential positions
RMC No. 16.	Sabbatical Leave Program in the Career Executive Service (CES)
RMC No. 15.	Use of Philippine Official Passports in Attending International Meetings
RMC No. 14.	Revision of Appointment Form (CS Form 33) and Personal Data Sheet (CS Form 212)
RMC No. 13.	Interpretation of LSP Provisions on Essential and Lawful Expenses
RMC No. 12.	Policy on Entrepreneurial Activities of Government Employees
RMC No. 11.	Physical and Mental Fitness Program for Government Personnel
RMC No. 10.	Prescribing Guidelines on the Performance of the National Anthem
RMC No. 9.	Loss of one (1) pad of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 8.	Amendment to Section 1, Rule XVIII of the Omnibus Rules Implementing Book V of the 1987 Administrative Code
RMC No. 7.	Value-Added Tax (VAT on Sale of Water.
RMC No. 6.	Publishing the full text of the President's Proclamation No. 319, which declares 1994 as the "National Tax Consciousness Year"
RMC No. 5.	Memorandum of Agreement between the Sugar Regulatory Administration (SRA) and the Bureau of Internal Revenue (BIR) to ensure the prompt assessment and collection of the correct internal revenue taxes from sugar mill companies, refineries, planters, traders and exporters.
RMC No. 4.	Publishing the full text of Republic Act No. 7660 which is an act rationalizing further the structure and administration of the documentary stamp tax, amending for the purpose certain provisions of the National Internal Revenue Code, as amended, allocating funds for specific programs, and for other purposes.
RMC No. 3.	Loss of twenty seven (27) sets of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 2.	Memorandum of Agreement between the Land Registration Authority (LRA) and the Bureau of Internal Revenue (BIR) relative to Registration of Instruments involving Real Properties or Real Rights therein or Any Chattel Mortgage, and Notice of Lien on Properties of Delinquent Taxpayers.
RMC No. 1.	Loss of thirty eight (38) sets of Revenue Official Receipts (BIR Form No. 25.24)
1993 RMC	SUBJECT
RMC No. 64.	Loss of one (1) pad of Payment Orders (CB Form RC 82-02-02)
RMC No. 63.	Deferment of the Implementation of the Effectivity of Revenue Regulations No. 7-93 from 1993 to 1994
RMC No. 62.	Streamlining of the Bureau of Internal Revenue
RMC No. 61.	Requiring All Concerned to Observe Strictly Pronouncements and Guidelines on Foreign Travel
RMC No. 60.	Taking a More Proactive Role in Communicating to the People the Medium-Term Philippine Development Plan, 1993-1998, or "Philippines 2000!!!"
RMC No. 59.	Executive Order No. 89 Re: Directing the Implementation of a Policy of Accessibility and Transparency in Government
RMC No. 58.	Loss of Five (5) sets of Certificates Authorizing Registration (Taxable Real Property Transaction) (BIR Form No. 1954).
RMC No. 57.	Loss of one (1) pad of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 56.	EDP Proficiency Examination
RMC No. 55.	EDP Proficiency Examination
RMC No. 54.	Expanded withholding tax rate imposed on sales or transfers of real property by banks
RMC No. 53.	Publishing Memorandum Circular No. 60
RMC No. 52.	Loss of one (1) set of Official Receipts (General Form No. 13-A).
RMC No. 51.	Loss of One (1) Booklet of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 50.	Pending Cases with the Office of the Ombudsman
RMC No. 49.	Amending Memorandum Circular No. 3
RMC No. 48.	Support to Ending Hidden Hunger Campaign
RMC No. 47.	Confidence Building with Commission on Audit
RMC No. 46.	Features of Tax Administration Strategic Plan
RMC No. 45.	Loss of one (1) Original Copy of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 44.	Instruction of the President for increased and efficient tax collection
RMC No. 43.	Loss of three (3) pads of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 42.	Implementation of Personnel Policies on Performance Evaluation, Grievance Machinery, Employee Suggestions and Incentive Awards System, Career and Personnel Development Plan, and Merit Promotion Plan
RMC No. 41.	Directing the Installation of a Monitoring System to Identify Impostors and Poseurs
RMC No. 40.	Advising of the President's Memorandum on Impostors and Poseurs and Directing the Adoption of Appropriate Preventive and Punitive Measures
RMC No. 39.	Adoption of Measures to Intensify Human Resource Development in the Government
RMC No. 38.	Strengthening Intra-Department Interaction/Dialogue and Empowering Government Workers by Institutionalizing Rank-and-File Representation in Department/Agency Management Committees
RMC No. 37.	Reclassification of Cigarette Subjects to Excise Tax
RMC No. 36.	A Turn-Over of Government Vehicles and Other Equipment by outgoing officials and employees prior to the effectivity of their transfer, resignation, retirement or separation from Office
RMC No. 35.	Publishing the provisions of Executive Order No. 90 -"Requiring the Owners of Taxable Imported Motor Vehicles with Year Models 1988 to 1992 to Obtain Clearances from the Bureau of Customs and Bureau of Internal Revenue as a Precondition to the Renewal of their Registration with the Land Transportation Office".
RMC No. 34.	Loss of one booklet of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 33.	Delegation of Authority to the Heads of Bureaus/Attached Agencies under the Department of Finance
RMC No. 32.	Loss of one (1) set of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 31.	Mandatory Requirement for Assumption to Duty
RMC No. 30.	Revenue Employees' Day with the Commissioner
RMC No. 29.	Basis of Capital Gains Tax on Sales of Private Property in favor of the Government for road right-of-way purposes.
RMC No. 28.	Loss of One (1) Booklet of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 27.	Fourth National Convention of Lawyers of the theme "The Legal Profession: A Reassessment"
RMC No. 26.	Declaring a Moral Recovery Program and Enjoining Active Participation of All Sectors in the Filipino Society.
RMC No. 25.	"Ang Serbisyo Sibil" Radio Program.
RMC No. 24.	Loss of one (1) set of Bank Confirmation Receipts (Form CB RC 82-02-03).
RMC No. 23.	Loss of one (1) pad of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 22.	Extension of Deadline from 31 March 1993 to May 28, 1993
RMC No. 21.	Implementing Guidelines and Operating Procedures of the Local Scholarship Program
RMC No. 20.	Approval of Lapsed or Ineffective Appointments for Purposes of Payment of Salaries for Actual Services Rendered and Related Matters.
RMC No. 19.	Operating of all Filing Centers on Saturdays before Deadlines throughout the country.
RMC No. 18.	Annual Performance Evaluation of all Career Executive Service Officials (CESOs)
RMC No. 17.	Publishing pertinent provisions of the "Rules and Regulations to Implement the Provisions of Republic Act No. 7471, The Philippine Overseas Shipping Development Act".
RMC No. 16.	Missing four (4) sets of Letters of Authority (RR) (BIR From No. 19.65A)
RMC No. 15.	Loss of Thirty Three (33) sets of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 14.	1993 National Tax Campaign
RMC No. 13.	Loss of two (2) sets of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 12.	Administrative Settlement of "Back-to-Back" Loans Tax Cases.
RMC No. 11.	Policies on Appointment to Accountant Positions in the Government
RMC No. 10.	Exclusion of the Accounts Analyst Positions from RA 1080 (CPA) Eligibility Requirement (Amending MC 25, s. 1989).
RMC No. 9.	Guidelines and Operating Procedures in the Administration of the Scholarship for Government.
RMC No. 8.	Missing Original Copy of Revenue Official Receipt (BIR Form No. 25.24).
RMC No. 7.	Loss of One Set of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 6.	Missing Certificate Authority Registration (Taxable Real Property Transaction), BIR Form No. 1954.
RMC No. 5.	Publishing Executive Order No. 52
RMC No. 4.	Publishing Executive Order No. 54
RMC No. 3.	Publishing Executive Order No. 53
RMC No. 2.	Directing all Department Secretaries and Heads of Agencies of the National Government including Government-Owned or Controlled Corporations to Monitor Strict Compliance with Administrative Order No. 204, dated December 17, 1990.
RMC No. 1.	Revoking Memorandum Circular No. 5
1992 RMC	SUBJECT
RMC No. 56.	Loss of Two (2) Sets of Confirmation Receipt (BIR Form CB-02-03)
RMC No. 55.	Scholarship Program
RMC No. 54.	Enjoining all Heads of Government Agencies and Instrumentalities to Notify in Advance the Department of Foreign Affairs of Official Foreign Travel of their Personnel.
RMC No. 53.	Rules and Regulations Governing the Grant of Step Increments to Officials in the Career Executive Service
RMC No. 52.	Christmas Party
RMC No. 51.	Apprehension of Jose Mariano Y. Cruz alias Leopoldo Castro posing as BIR Agent.
RMC No. 50.	Tax Treatment of Loyalty Cash Award
RMC No. 49.	Publishing the Memorandum of Agreement made and entered into by and among DAR, BIR, LBP, LRA and GFI concerning the generation and registration of CLOA of GFI agrilands with unconsolidated titles transferred to DAR pursuant to Executive Order No. 407/448.
RMC No. 48.	Prescribing Procedures and Sanctions to Ensure Speedy Disposition of Administration Cases
RMC No. 47.	Clarification on the effect of the Resolution of the Court of Appeals in the case of Commissioner of Internal Revenue vs. Hon. Andres B. Reyes, etc., and Josefina Leal, CA-G.R. SP No. 28824, promulgated on September 22, 1992 on the investigation and assessments by this Office of the lending investor's tax against pawnshops.
RMC No. 46.	Recomputation of Income Tax for 1991 for purposes of the credit/refund of excess withholding tax.
RMC No. 45.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB-02-03).
RMC No. 44.	Loss of revenue official receipt (BIR Form No. 25.24).
RMC No. 43.	Publishing the Approved Memorandum Reiterating that Meat and Bone Meal are Subject to VAT .
RMC No. 42.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB-02-03)
RMC No. 41.	Clarification on the effectivity date of Republic Act Nos. 7496, 7497 and 7499.
RMC No. 40.	Applicable foreign exchange conversion rate for the collection of withholding taxes from foreign currency denominated income payments, supplementing Revenue Memorandum Circular No. 77-89.
RMC No. 39.	Guidelines to implement the "most favored nation clause" provided in Article 13, 2(b) (iii) of the Philippines-United States Tax Treaty.
RMC No. 38.	Temporary Incumbents to CES Positions.
RMC No. 37.	Courtesy Resignation for CESO's
RMC No. 36.	Mandatory Requirement for Assumption to Duty.
RMC No. 35.	Inclusions of the Positions of Administrative Services Aide and Liaison Aide under the Coverage of Resolution No. 435, s. 1980
RMC No. 34.	Rules Implementing the Provisions of Republic Act No. 7430, Otherwise Known as "An Act Providing for Optimum Utilization of Personnel in Government Service Through A System of Attrition, Providing Penalties for Violation Thereof, and for other purposes.
RMC No. 33.	Loss of an Original Copy of Revenue Official Receipt (BIR Form No. 25.24).
RMC No. 32.	Compliance with Memorandum Circular No. 3
RMC No. 31.	Revocation and withdrawal of Revenue Memorandum Circular No. 26-92 dated June 4, 1992 Re: Applicability of R.A. No. 7167: and Clarification on the computation of the second installment payable on or before July 15, 1992 of individual income tax for taxable year 1991.
RMC No. 30.	Loss of revenue official receipts (BIR Form No. 25.24).
RMC No. 29.	Publishing the Provisions of Republic Act No. 7498 — An Act Granting Tax Amnesty to Persons Repatriating their Foreign Currencies and/or Securities to the Philippines.
RMC No. 28.	Publishing the full text of Republic Act No. 7497, otherwise known as the "Finality of the Withholding Tax on Purely Compensation Income".
RMC No. 27.	Publishing the provisions of Republic Act No. 7499 — An Act restructuring the estate and donor's taxes, amending for the purpose Sections 77, 79(a), 83(b) and 92(a) and (b) on Transfer Taxes of the National Internal Revenue Code, as amended.
RMC No. 26.	Applicability of increased basic personal and additional exemptions allowable to individual taxpayers for income tax purposes under Republic Act No. 7167.
RMC No. 25.	Publishing the full text of Republic Act No. 7496 which provides for a Simplified Net Income Taxation Scheme (SNITS) for the Self-Employed and Professionals engaged in the practice of their profession, amending further for this purpose, Sections 21 and 29 of the National Internal Revenue Code, As Amended.
RMC No. 24.	Digest of VAT Rulings for September, October, November and December 1991.
RMC No. 23.	Clarifying Memorandum Circular No. 1
RMC No. 22.	Digest of VAT Rulings for May, June, July and August 1991.
RMC No. 21.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB-02-03)
RMC No. 20.	Publishing the Joint BIR-LBP Regulations No. 1-92 relative to the use of the matured/maturing portion of the 10-year Land Bank Bond as payment for internal revenue tax liabilities.
RMC No. 19.	Management Aptitude Test Battery (MATB)
RMC No. 18.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB-02-03).
RMC No. 17.	Prohibition Against Partisan Political Activity/Campaign.
RMC No. 16.	Revised Guidelines on the Search for Presidential (Lingkod Bayan) and Civil Service Commission (Pagasa) Awardees for Outstanding Public Service
RMC No. 15.	Tax Treatment of Personnel Economic Relief Allowance (PERA)
RMC No. 14.	Launching of the Search for the 1992 Outstanding Public Officials/Employees.
RMC No. 13.	Missing Pad of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 12.	Ombudsman Clearance
RMC No. 11.	Second Management Aptitude Test Battery
RMC No. 10.	Prohibition Against Appointments or Hiring of New Employees, Creating or Filling of New Positions, Giving Any Salary Increase and Other Related Personnel Actions.
RMC No. 9.	Implementation of Step Increments Based on Merit Pursuant to Joint CSC-DBM Circular No. 1, 1990
RMC No. 8.	Jurisdiction of the Civil Service Commission Over Decisions, Orders or Actions of the Merit Systems Protection Board in Administrative Cases and
RMC No. 7.	Attendance of Central/Regional and Provincial members and officers of the Council of Personnel Officers (CPO) in CPO meetings and other CPO activities.
RMC No. 6.	Prohibition on the solicitation and collection of Political contributions through any government office, particularly through the Bureau of Internal Revenue (BIR) or the Bureau of Customs (BOC).
RMC No. 5.	Policies to Professionalize the Civil Service.
RMC No. 4.	Status of Philippine Income Tax Treaties
RMC No. 3.	Missing Certificates Authorizing Registration (Real Property Transaction Not Subject to Capital Gains Tax), BIR Form No. 1954-A.
RMC No. 2.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB-02-03)
RMC No. 1.	Publishing the full text of Republic Act No. 7167 which provides for increased basic personal and additional exemptions allowable to individual taxpayers for income tax purposes; and clarifying the effectivity date as well as applicability of said Act.
1991 RMC	SUBJECT
RMC No. 85.	Presidential Action Center (PACE)
RMC No. 84.	Loss of revenue official receipts (BIR Form No. 25.24).
RMC No. 83.	Publishing the Resolution of the Supreme Court in the case of "Commissioner of Internal Revenue vs. The Court of Appeals and Efren P. Castañeda", G.R. No. 96016 promulgated October 17, 1991, re: non-taxability of terminal leave pay received by officials/employees retiring from the government service.
RMC No. 82.	Loss of revenue official receipts (BIR Form No. 25.24)
RMC No. 81.	Missing Certificate Authorizing Registration (Taxable Real Property Transaction), BIR Form No. 1954.
RMC No. 80.	Publishing the Resolution of the Supreme Court dated March 7, 1990 in G.R. No. 76573 entitled "Marubeni Corporation vs. Commissioner of Internal Revenue and Court of Tax Appeals" re: pre-requisites for the availment of 15% preferential tax rate under then Section 24 (b)(1) [now Sec. 25(b)(5)(B)] of the tax Code, as amended.
RMC No. 79.	Buying and Selling of TV Air time is VAT-taxable.
RMC No. 78.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 77.	Publishing Department of Environment & Natural Resources (DENR) Memorandum dated July 13, 1989, and prescribing Guidelines for an Effective Monitoring and investigation of Excise and Income Tax Payments on Mineral, Forest and Rattan Products.
RMC No. 76.	Applicable Exchange Rate of U.S. Dollar and Other Foreign Currencies to Philippine Peso for the Collection of Income Taxes of Non-Resident Citizens, supplementing Revenue Memorandum Circular No. 77-89, dated December 19, 1989.
RMC No. 75.	Observance of the 91st Anniversary of the Philippine Civil Service
RMC No. 74.	Loss of Nineteen (19) Sets of Payment Order (BIR Form RC-82-02-02)
RMC No. 73.	SMOKING PROHIBITION
RMC No. 72.	Clarification on Memorandum Circular No. 48, s. 1990
RMC No. 71.	Effectivity of separation from the government service due to compulsory retirement.
RMC No. 70.	Extending the Deadline for the Submission of Requirements Under Revenue Memorandum Circular (RMC) No. 63-91, and Clarifying Certain Portions Thereof .
RMC No. 69.	Clarificatory Circular/Addendum to the Dress Code (MC No. 14, S. 1991)
RMC No. 68.	Grant of Personnel Economic Relief Allowance (PERA) To All Employees Of The Government
RMC No. 67.	Swap-Work Assistance Program (SWAP)
RMC No. 66.	Policy on Government Working Hours for Government Officials and Employees
RMC No. 65.	Clarificatory Circular/Addendum to the Dress Code (MC No. 14, S. 1991)
RMC No. 64.	Adoption of Economy Measures in the Conduct of Training and Development Activities.
RMC No. 63.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 62.	Classification of Private Secretary Position
RMC No. 61.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 60.	Tax Treatment of Representation and Transportation Allowances (RATA) granted to public officer or employee under the General Appropriations Act.
RMC No. 59.	Amended Guidelines on Substitution of the Education/Training/Experience Qualification Standards.
RMC No. 58.	Adoption of a New Taxpayer Identification Number (TIN)
RMC No. 57.	Addendum to Clarificatory Guidelines on Time of Payment of Documentary Stamp on Deeds of Sale
RMC No. 56.	Publishing Administrative Order No. 224, Directing the Continued Adoption of Certain Economy Measures for FY 1991.
RMC No. 55.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB-02-03)
RMC No. 54.	Loss of Five (5) Sets of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 53.	Loss of Three (3) Sets of Confirmation Receipt (BIR Form CB-02-03)
RMC No. 52.	Amending the Provision on Maternity Leave in the Manual on Leave Administration Course for Effectiveness (LACE)
RMC No. 51.	Missing official receipt (General Form No. 13-A);
RMC No. 50.	Loss of quadruplicate and original copies of revenue official receipts (BIR Form No. 25.24).
RMC No. 49.	Digest of VAT Rulings for July, August, September, October and November 1990.
RMC No. 48.	Publishing the Provisions of Articles 61 and 62 of Republic Act No. 6938, otherwise known as the "Cooperative Code of the Philippines", Prescribing the extent of the tax exemption of Cooperatives and providing the guidelines for the availment thereof
RMC No. 47.	Taxability of Copra.
RMC No. 46.	Guidelines on the Granting of Permits to Officials or Employees Who Wish to Run as Candidates for the Board of Directors in Electrical Cooperatives.
RMC No. 45.	Perpetual Disqualification from Taking Any Civil Service Examination as an Accessory Penalty
RMC No. 44.	CSC Policy on Leave of Absence Without Pay On a Day Immediately Preceding or Succeeding Saturday, Sunday or Holiday.
RMC No. 43.	Clarification of Revenue Memorandum Circular Nos. 15-91 and 34-91 and Revenue Audit Memorandum Order No. 2-91.
RMC No. 42.	Annual EDP Proficiency Test on Computer Programming and System Analysis and Design
RMC No. 41.	Prohibition of Disclosure of an individual income tax return to a Senate Committee
RMC No. 40.	Kabisig People's Movement
RMC No. 39.	Policy on Status of Appointments
RMC No. 38.	Panibagong Sigla 2000 (PS 2000)
RMC No. 37.	Filing of Statement of Assets, Liabilities and Disclosure of Business Interest and Financial Connections.
RMC No. 36.	Loss of Twenty Five (25) Sets of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 35.	Guidelines for the implementation of Revenue Regulations No. 8-90, as amended by Revenue Regulations No. 2-91, pertaining to the withholding of tax on income payments from the sale, exchange or transfer of motor vehicles.
RMC No. 34.	Ante-dating of Deeds of Sale involving real properties.
RMC No. 33.	Participation of All New Entrants in Government's Alay sa Bayan (ALAB) Induction Program.
RMC No. 32.	Action on Unrenewed Temporary Appointments
RMC No. 31.	Missing Three (3) Sets of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 30.	Revenue Regulations No. 3-90, prescribing additional requirements for certification by independent CPAs, and Revenue Regulations No. 6-90, requiring the submission of engagement letters.
RMC No. 29.	Loss of the triplicate copy of official receipt (Gen. Form No. 13-A) bearing serial no. 3479000-Q.
RMC No. 28.	Adoption of a Performance Contract System as a Basis for the Evaluation of the Performance of Officials in the Career Executive Service.
RMC No. 27.	Declaration of February of Every Year as the Civil Registration Month
RMC No. 26.	Loss of one (1) booklet of Revenue Official Receipts (BIR Form No. 25.24) bearing serial numbers 1537051-H to 1537100-H .
RMC No. 25.	The Search for the 1991 Outstanding Public Service Award
RMC No. 24.	CLARIFICATORY CIRCULAR ON M.C. No. 41, s. 1990 re: Transfer of Employees to Agencies Over Which They Exercise Oversight Functions.
RMC No. 23.	Implementing Guidelines of the Incentives and Rewards System under RA No. 6713.
RMC No. 22.	Policy on the Use of Qualification Standards
RMC No. 21.	Policy on Absenteeism and Tardiness
RMC No. 20.	Sanctions in Case of Cheating, Collusion and Other Anomalous Acts Committed in Taking any Civil Services Examination.
RMC No. 19.	Loss of original copy of Certificate Authorizing Registration (Taxable Capital Gains on Real Estate Transactions) BIR Form 1954.
RMC No. 18.	Guidelines on the Search for Presidential (Lingkod Bayan) and Civil Service Commission (Pag-asa) Awardees for Outstanding Public Service Pursuant to Executive Order Nos. 334 and 292.
RMC No. 17.	Missing one (1) Set of Confirmation Receipt (BIR Form CB-02-03)
RMC No. 16.	Loss of twenty four (24) sets of Official Receipts (General Form No. 13-A)
RMC No. 15.	Observance of the Month of March as "WOMEN'S Role in History Month."
RMC No. 14.	Filing of BIR Form 1701-C by non-resident citizens abroad.
RMC No. 13.	"BALIKBAYAN" Travel Tax Exemption
RMC No. 12.	Administrative Order No. 205 - For Staffing Summary
RMC No. 11.	Directing the Continued Adoption of Economy Measures for Fiscal Year 1991.
RMC No. 10.	Guidelines on the Right to Access to Records Kept by the Civil Service Commission (CSC).
RMC No. 9.	Policy Directions on the Right to Collective Negotiations in the Public Sector
RMC No. 8.	Additional Guidelines on the Confirmation/Approval of Contractual Appointments
RMC No. 7.	Reclassifying Nepotism as a Grave Offense Punishable by Dismissal
RMC No. 6.	Automatic Grant of Civil Service Eligibility Pursuant to the Provisions of Republic Act No. 1080.
RMC No. 5.	Preventive Suspension
RMC No. 4.	Preventive Suspension
RMC No. 3.	Prohibiting the Practice of Issuing Job Orders in Hiring Casuals.
RMC No. 2.	Policy on the Requirements of Clearances on the issuance of Appointments.
RMC No. 1.	Missing of the one (1) Set of Confirmation Receipt (BIR Form 08-08-02)
1990 RMC	SUBJECT
RMC No. 104.	Conciliation and Mediation Service in the Public Sector
RMC No. 103.	Loss of Original Copy of Revenue Official Receipt (BIR Form No. 25.24).
RMC No. 102.	Publishing Sections 7(1), (2) and (5) and 8 of Republic Act No. 6971, otherwise known as the "Productivity Incentives Act of 1990".
RMC No. 101.	Determination of when cause of action for willful failure to pay deficiency tax occurs; and prescription under Section 280 of the Tax Code.
RMC No. 100.	Memorandum of the President dated October 26, 1990.
RMC No. 99.	Extending the deadline for filing engagement letters as required in Revenue Regulations No. 6-90.
RMC No. 98.	Loss of nine (9) sets of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 97.	Further extending the deadline for the availment of the privilege of last priority in audit under Revenue Memorandum Circular No. 93-90 and Revenue Memorandum Circular No. 75-90, as amended.
RMC No. 96.	Physical and Mental Fitness for Continued Employment in the Public Service
RMC No. 95.	Presidential Regional Assistance and Monitoring Service (PRAMS)
RMC No. 94.	Missing of Two (2) Sets of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 93.	Extending the deadline for the availment of the privilege of last priority in audit under Revenue Memorandum Circular No. 75-90 and amending and simplifying certain requirements thereof .
RMC No. 92.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 90-13 dated October 9, 1990.
RMC No. 91.	Missing of One (1) Set of Confirmation Receipts (BIR Form CB-02-03)
RMC No. 90.	Missing of one (1) set of Confirmation Receipts (BIR Form CB-02-03).
RMC No. 89.	Early Completion of the Audit of the Accounts of Retiring Accountable Officers.
RMC No. 88.	Directing All National Government Agencies of the Government to Limit Expenditures and Cash Disbursements for Remainder of CY 1990.
RMC No. 87.	Appointment Pending Resolution of a Protest Case
RMC No. 86.	Early Completion of the Audit of the Accounts of Retiring Accountable Officers
RMC No. 85.	Publishing the Specific Tax Rates on certain petroleum products pursuant to Republic Act 6965 revising the form of excise tax therefor from ad valorem tax to Specific tax.
RMC No. 84.	Missing of Fifty-Four (54) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 83.	Missing of two (2) Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 82.	Status of Philippine Tax Treaties
RMC No. 81.	Status of Philippine Tax Treaties
RMC No. 80.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 90-11 dated August 14, 1990.
RMC No. 79.	Loss of Two (2) Sets of Payment Order (BIR Form RC-82-02-02)
RMC No. 78.	Missing Twenty-Five (25) Sets of Confirmation Receipt (BIR Form CB-82-02-03).
RMC No. 77.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02).
RMC No. 76.	Loss of Twenty-Eight (28) Sets of Payment Order (BIR Form RC-82-02-02)
RMC No. 75.	Last priority in audit and investigation of 1988 and 1989 income tax VAT and 2% percentage tax liabilities.
RMC No. 74.	Taxability of Prizes from small town lotteries (STL)
RMC No. 73.	"Taxes and Nation Building" Slogan/Poster Contest.
RMC No. 72.	Reiterating Certain Policies in the Conduct of Government Training and Development Programs and Amending the Provisions of CSC MC No. 9, s. 1989
RMC No. 71.	Flexitime Schedules and DST
RMC No. 70.	Revision of the Rules Implementing RA 6850
RMC No. 69.	Prior Authority of this Commission is Dispensed With In the Hiring/Employment of Consultants on Contractual Basis
RMC No. 68.	Extension of Services of Compulsory Retiree to Complete the Fifteen Years Service Requirement for Retirement Purposes
RMC No. 67.	Setting of Objective Criteria to Determine the Most Fit and Meritorious Among Qualified Applicants
RMC No. 66.	Loss of a quadruplicate copy of Authority to Cancel Assessment (BIR Form No. 17.58).
RMC No. 65.	Loss of duplicate copies of Official Receipts (Gen. Form No. 13 A).
RMC No. 64.	Loss of a collection officer's copy of Revenue Official Receipt (BIR Form No. 25.24).
RMC No. 63.	Essay writing contest in Pilipino in observance of the Philippine Civil Service Week
RMC No. 62.	Unauthorized Representations
RMC No. 61.	DENR Free Emission Testing of Diesel Motor Vehicles
RMC No. 60.	Circularizing Letter dated May 25, 1990 of the Head, Membership/Service Section, PAMANA, Inc. on the List of Applicants Verified by the GSIS for Inclusion in the Medicare-Pamana Tie-Up.
RMC No. 59.	Request for Correction of Date of Birth
RMC No. 58.	Additional Insurance for Officials and Employees Performing High Risk Functions
RMC No. 57.	Guidelines to Implement Cabinet Resolution No. 2 on the Filing of New Positions
RMC No. 56.	Missing Twenty-Eight (28) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 55.	Missing One (1) Set of Confirmation Receipt (BIR Form CB-82-02-03).
RMC No. 54.	–
RMC No. 53.	Publishing the Provisions of Republic Act No. 6956, dated June 18, 1990, an act, modifying the excise tax on distilled spirits, wines, fermented liquor and cigarettes amending Sections 138 (A) and (B), 139, 140 and 142 (C) and (D) of the National Internal Revenue Code, as amended
RMC No. 52.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 90-06 dated May 28, 1990.
RMC No. 51.	Publishing Department Administrative Order No. 2, Series of 1990, Implementing the Guidelines, Rules and Regulations Governing countryside and Barangay Business Enterprises Pursuant To R.A. 6810, Otherwise Known as "Kalakalan 20".
RMC No. 50.	Extension of Deadline for the Submission of Nominations for the Outstanding Public Officials and Employees Awards under Republic Act No. 6713
RMC No. 49.	Career Executive Service Board's Management Aptitude Test (MAT)
RMC No. 48.	Counting of the Three-year Prescriptive
RMC No. 47.	Memorandum Circular No. 115
RMC No. 46.	Accomplishment of "Panunumpa ng Kawani ng Gobyerno" by every employee and inclusion thereof in the Civil Service 201 File.
RMC No. 45.	Missing Four (4) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 44.	Missing Two (2) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 43.	The Search for the 1990 Presidential and Civil Service Commission Awardees for Outstanding Public Service, Pursuant to Executive Order Numbers 334 and 292.
RMC No. 42.	Rules and Regulations Governing the Grant of Step Increments to Deserving Officials and Employees of the Government
RMC No. 41.	Increased Regular Benefits under Medicare Program by Virtue of E.O. No. 365.
RMC No. 40.	Procedure in the Evaluation and Disposition of Contested Appointments
RMC No. 39.	NICA Clearance
RMC No. 38.	Letter dated March 2, 1990 of CESO Executive Director regarding the submission of office plans for CY 1989 and 1990 and List of projects and activities planned to be accomplished in 1989.
RMC No. 37.	Exclusion from gross income of dividends received from a domestic corporation and the share of an individual partner in a partnership subject to tax under Section 24 (a) of the Tax Code.
RMC No. 36.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 90-03 dated April 16, 1990.
RMC No. 35.	Directing Measures to Conserve Electric Power for Government Offices in Metropolitan Manila
RMC No. 34.	Implementing Guidelines of the Four-Day Work Plan of the Government
RMC No. 33.	Certificate of Neuro-Psychiatric Clearance for Recruitment Purposes to All Positions in the Bureau
RMC No. 32.	Resumption of the Publication of the Civil Service Reporter
RMC No. 31.	Employees who availed of the BIR motorcycle loan
RMC No. 30.	Missing Four (4) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 29.	Re-registration of Nullified Firearm License
RMC No. 28.	Sanction in Cases of Fake Civil Service Eligibility
RMC No. 27.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02)
RMC No. 26.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 25.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02).
RMC No. 24.	Courtesy Campaign in the Civil Service
RMC No. 23.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 90-02 dated February 23, 1990.
RMC No. 22.	Rules Implementing Republic Act No. 6850
RMC No. 21.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 20.	Loss of duplicate copy of Authority to Print Receipts/Invoices (BIR Form No. 25.30).
RMC No. 19.	Loss of the original copy of Certificate Authorizing Registration (Taxable Real Property Transactions) BIR Form No. 1954.
RMC No. 18.	CSC Memorandum Circular No. 06, series of 1990 — Guidelines on the Implementation of CSC Resolution No. 90-073, dated January 22, 1990
RMC No. 17.	Pertinent Portions of Revenue Memorandum Order No. 1-90, Entitled "Amendments to the Provisions of a Revised Schedule of Compromise Penalties for Internal Revenue Violations, as Prescribed in RMO No. 26-86, Relevant to the Collection of Taxes Abroad."
RMC No. 16.	Creditable withholding tax on sales, exchanges, or transfers of real property.
RMC No. 15.	Loss of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 14.	Withdrawal of tax exemption privileges previously enjoyed by the Armed Forces of the Philippines Commissary (AFPCES) and the Philippine Constabulary/Integrated National Police Service Store System (PC/INPSSS) starting January 1, 1990.
RMC No. 13.	Setting-up of a Hotline Center in the Department of Finance
RMC No. 12.	Observance of Philippine Heart Month
RMC No. 11.	CSC Memorandum Circular No. 56, Re-implementing Guidelines of the Incentives and Rewards System under RA 6713.
RMC No. 10.	Department Order No. 51-89
RMC No. 9.	Letter of Congratulations of the Secretary of Finance to BIR Personnel.
RMC No. 8.	Digest of VAT Rulings for October, 1989.
RMC No. 7.	Creditable Withholding Tax on Sales, Exchanges or Transfers of Real Property.
RMC No. 6.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 5.	Loss of a triplicate copy of Authority to Cancel Assessment (BIR Form No. 17.58)
RMC No. 4.	Digest of VAT Rulings for September 1989
RMC No. 3.	Tourism Administrative Circular No. 89-05 Implementing Republic Act No. 6768, Instituting A Balikbayan Program.
RMC No. 2.	Submission of summary list of sales and purchases and issuance of four-copy invoices for certain transactions prescribed under Revenue Regulations No. 6-89.
RMC No. 1.	Effectivity of BIR Ruling Subjecting Household Insecticides to VAT .
1989 RMC	SUBJECT
RMC No. 80.	Creditable Withholding Tax on Sales of Real Property Other Than Capital Assets.
RMC No. 79.	Homestay Program and the LIBOT BAYAN Program
RMC No. 78.	Reinstallation of Grievance Machinery in all Government Offices
RMC No. 77.	Applicable Uniform Exchange Rate of U.S. Dollar To Philippine Peso for the Collection of Internal Revenue Memorandum Circular No. 26-85, dated July 15, 1985.
RMC No. 76.	Publishing the Resolution of the Supreme Court in the case of Commissioner of Internal Revenue vs. Oscar R. Victoriano and the Court of Tax Appeals re: taxability of terminal leave pay of retiring official/employee in the government service.
RMC No. 75.	Extension of Deadline for remittance of taxes withheld in the Makati areas.
RMC No. 74.	Department Order No. 44-89
RMC No. 73.	Loss of the original copy of Certificate Authorizing Registration (Untaxed Capital Gains on Real Estate Transactions) BIR Form No. 1954-A.
RMC No. 72.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 89-19 dated November 28, 1989.
RMC No. 71.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 89-17 dated October 18, 1989.
RMC No. 70.	Loss of Official Delivery Invoices for Molasses.
RMC No. 69.	Parangal sa Dakilang Pilipino.
RMC No. 68.	Policy in case of the Office of the Regional Director
RMC No. 67.	Missing Fourteen (14) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 66.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 65.	Loss of quadruplicate copy of Certificate Authorizing Registration of Taxable Real Property Transaction (BIR Form No. 1954).
RMC No. 64.	Missing Four (4) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 63.	Missing Two (2) Sets of Confirmation Receipts (BIR Form CB-82-02-03)
RMC No. 62.	Loss of Eight (8) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 61.	Reiteration of Certain Policies on Appointments to Positions in the Career Service
RMC No. 60.	Suspension of the effectivity of Revenue Regulations No. 4-89 dated May 18, 1989, concerning the filing of information return for documentary stamp taxes paid.
RMC No. 59.	Publication of the WEEKLY MONITOR by the Public Information and Assistance Division.
RMC No. 58.	Loss of Seventy Five (75) Sets of Payment Orders (BIR Form RC-82-02-02).
RMC No. 57.	Dissemination of the Rules of the Poster (Cartoon) Design Contest
RMC No. 56.	Lost of duplicate copy of Authority to Print Receipts/Invoices (BIR Form No. 2530)
RMC No. 55.	Revocation of VAT Ruling No. 080-88 exempting refined sugar from VAT .
RMC No. 54.	Revenue Memorandum Circular No. 48-89 dated July 27, 1989 relative to the Observance of the 89th Anniversary of the Philippine Civil Service.
RMC No. 53.	Missing Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 52.	Missing Seven (7) Sets of Confirmation Receipts (BIR Form CB-82-02-03)
RMC No. 51.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Order dated August 15, 1989 and August 16, 1989.
RMC No. 50.	Publishing the revised ad valorem taxes on certain petroleum products as a result of the change in company netback per Energy Regulatory Board Resolution No. 89-16 dated August 17, 1989.
RMC No. 49.	Guidelines in the application of Penalties in Administrative Cases
RMC No. 48.	Observance of the 89th Anniversary of the Philippines Civil Service
RMC No. 47.	Lost copies of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 46.	Loss of original copy of Certificate Authorizing Registration (Taxable Real Property Transactions) (BIR Form No. 1954).
RMC No. 45.	Loss of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 44.	Further Extending the deadline for voluntary additional payment of 50% of income and other percentage taxes and 2% value added tax for 1988.
RMC No. 43.	Casual Employment
RMC No. 42.	Missing Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 41.	Publishing BIR Ruling No. 248(a) (3)-000-00-129-89 dated June 19, 1989 Re: Imposition of the civil penalty equivalent to twenty-five percent (25%) of the amount due in addition to the tax required to be paid in case of "failure to pay the tax within the time prescribed for its payment" under Section 248 (a) (3) of the Tax Code.
RMC No. 40.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 39.	Loss of Revenue Official Receipt (BIR Form No. 25.24).
RMC No. 38.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 37.	Loss of one (1) booklet of Revenue Official Receipts (BIR Form No. 25.24)
RMC No. 36.	Extension of deadline for voluntary additional payment of value-added taxes and other percentage taxes.
RMC No. 35.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 89-15 dated June 6, 1989.
RMC No. 34.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 33.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 32.	Representation Expenses of Personnel Authorized to Travel Abroad
RMC No. 31.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 30.	Loss of quadruplicate copy of Certificate Authorizing Registration (Taxable Real Property Transactions) (BIR Form No. 1954) and Letter of Authority-RR (BIR Form No. 19.65-A).
RMC No. 29.	Guidelines on the extension of payment of 50% or more of the previous year's tax liability and certain issues on the availment as provided for under RMC No. 23-89.
RMC No. 28.	Adoption of Flexible Working Hours in the Government Service.
RMC No. 27.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02)
RMC No. 26.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 89-13 dated April 5, 1989.
RMC No. 25.	Loss of Original and Duplicate Copies of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 24.	Guidelines on the payment by taxpayers of 50% or more of the previous year's tax liability.
RMC No. 23.	Guidelines on the payment by taxpayers of 50% or more of the previous year's tax liability.
RMC No. 22.	Official Position on the Issue of Compromise.
RMC No. 21.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 20.	Missing One (1) set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 19.	Revised Guidelines in the Conduct of Government Training and Development Programs
RMC No. 18.	Missing One (1) set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 17.	Loss of Twenty Five (25) Sets of Payment Orders (BIR Form RS-82-02-02)
RMC No. 16.	1989 Outstanding Public Service and Honor Awards Program
RMC No. 15.	CSC Office Memorandum No. 16, s. 1989
RMC No. 14.	Loss of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 13.	Submission of Lists of Government Purchases/Contracts for Services for Tax Purposes
RMC No. 12.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 11.	Loss of one (1) set of Certificate Authorizing Registration (Taxable Capital Gains on Real Estate Transactions) (BIR Form No. 1954).
RMC No. 10.	Filing of Annual Income Tax Returns on or Before March 25, 1989
RMC No. 9.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback, per Energy Regulatory Board Resolution No. 89-09 dated February 10, 1989.
RMC No. 8.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 7.	Publishing the Memorandum of the Department of Transportation and Communication Postal Services Office
RMC No. 6.	Missing One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 5.	Loss of Apprehension Receipts (BIR Form No. 19.14).
RMC No. 4.	Preventive Measure to Preclude Unauthorized Use of the Tax Availment/Verification Certificates Issued by the Tax Amnesty Implementation Office of the Bureau.
RMC No. 3.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 2.	Loss of original copy of Authority to Cancel Assessment (BIR Form No. 17.58).
RMC No. 1.	Restoration of Tax Incentives by the Fiscal Incentives Review Board (FIRB).
1988 RMC	SUBJECT
RMC No. 59.	Publishing Questions and Answers on Taxation Relative to the Establishment and Operation of the Security Printing Plant (SPP) and the Mint and Gold Refinery (MGR) of the Central Bank.
RMC No. 58.	Publishing the Memorandum Agreement between the Bureau of Internal Revenue and the Department of Science and Technology (DOST) on the Certification and Accreditation requirements for Private Science Foundations to avail of the tax exemption privileges under existing laws, rules and regulations.
RMC No. 57.	Unauthorized disclosure of official or confidential information.
RMC No. 56.	Loss of one (1) stub of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 55.	Loss of Original and Duplicate copies of Letters of Authority (BIR Form No. 19.65-A).
RMC No. 54.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 88-10 dated November 18, 1988.
RMC No. 53.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 88-09 dated October 14, 1988.
RMC No. 52.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 51.	Loss of Four (4) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 50.	Missing Quadruplicate Copy of Letter of Authority, (BIR Form No. 19.65-A).
RMC No. 49.	Loss of Three (3) Sets of Payment Orders (BIR Form RC-82-02-02)
RMC No. 48.	Loss of two (2) booklets of Letters of Authority, (BIR Form No. 19.65-A).
RMC No. 47.	Publishing Central Bank Letter dated July 7, 1988, endorsing the request of the Association of International Shipping Lines with the BIR for zero-rating of all services rendered to foreign shipping lines.
RMC No. 46.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 45.	Accrual of documentary stamps tax liability on Deeds of Sale.
RMC No. 44.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Order dated August 16, 1988.
RMC No. 43.	Loss of One (1) Set of Payment Order (BIR Form RC-8202-02).
RMC No. 42.	Denial of Claim for Employee Benefits
RMC No. 41.	Memorandum Circular No. 66, "Providing That All Heads of Commissions, Bureaus, Offices and Other Agencies under the Line Departments to Course their Communications to the President of the Philippines through the Department Head, Subject to Certain Exceptions."
RMC No. 40.	Memorandum Circular No. 65, "Further Amending Circular No. 163, Dated March 5, 1968, as Amended, particularly as regards the Retention in the Service of Persons who have reached the Compulsory Retirement Age of 65 Years."
RMC No. 39.	Provision of R.A. No. 465, as Amended by R.A. No. 6511
RMC No. 38.	Loss of fifteen (15) original copies (BIR National Office Copy) of revenue official receipts bearing inclusive serial numbers 1885818 H - 1885832 H.
RMC No. 37.	Loss of the Auditor's Copy of Revenue Official Receipt (BIR Form 25.24) bearing serial number 2999439-H.
RMC No. 36.	Publication of the missing original copy of Certificate Authorizing Registration (Taxable Capital Gains on Real Estate Transactions) (BIR Form 1954) bearing serial number 415951.
RMC No. 35.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 88-07 dated June 17, 1988.
RMC No. 34.	Operation of the Common Fund under the New Disbursement System
RMC No. 33.	Administration of Local and Foreign Assisted Scholarship Grants/Training
RMC No. 32.	Loss of Original Copies of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 31.	Loss of Three (3) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 30.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 29.	Loss of One (1) Set of Payment Order (BIR Form RC-82 02-02).
RMC No. 28.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 27.	Loss of One (1) Set of Payment Order (BIR Form RC-8202-02).
RMC No. 26.	Loss of One (1) Set of Payment Order (BIR Form RC-8202-02).
RMC No. 25.	Loss of One (1) Set of Payment Order (BIR Form RC-82 02-02).
RMC No. 24.	Loss of Six (6) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 23.	Loss of Two Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 22.	Loss of four (4) sets of Revenue Official Receipts (BIR Form 25.24).
RMC No. 21.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 88 - 05 dated April 12, 1988.
RMC No. 20.	Publishing Questions and Answers on Taxation Relative to the operations of the Philippine Ports Authority.
RMC No. 19.	Loss of Twenty-Nine (29) Sets of Revenue Official Receipts (BIR Form 25.24).
RMC No. 18.	Effect of the implementation of E.O. No. 273 otherwise known as the Value-Added Tax Law on the requirements of withholding and remitting of taxes by government offices and agencies pursuant to R.A. No. 1051.
RMC No. 17.	Loss of Thirteen (13) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 16.	Loss of One (1) Set of Payment Order (BIR Form RC-82 02-02).
RMC No. 15.	Guidelines Governing Travel Abroad
RMC No. 14.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 88-03 dated March 8, 1988.
RMC No. 13.	Publishing Law Instruction No. 7 of the Commission on Immigration and Deportation
RMC No. 12.	Use of the VAT invoice by VAT-registered persons who are also engaged in exempt transactions.
RMC No. 11.	Loss of a triplicate copy of Certificate Authorizing Registration of Untaxed Capital Gains on Real Estate Transactions (BIR Form No. 1954A) bearing serial no. 202408.
RMC No. 10.	Loss of duplicate copies of Authority to Cancel Assessment (BIR Form No. 17.58).
RMC No. 9.	Loss of One Original Copy of Revenue Official Receipt (BIR Form 25.24).
RMC No. 8.	Assessment and collection of amusement tax on admission to places of amusement.
RMC No. 7.	Taxability of travel agents and travel agent service exporters to the value-added tax.
RMC No. 6.	Publishing Section 115 of the Tax Code, as amended by Executive Order No. 273.
RMC No. 5.	Issuance of Warrant of Garnishment addressed to the Disbursing Officer of an agency of a foreign government.
RMC No. 4.	Annual Five-Day Vacation Leave Under EO No. 1077
RMC No. 3.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 2.	Loss of Three (3) Booklets of Revenue Official Receipts (BIR Form 25.24).
RMC No. 1.	Collection of Amusement Taxes on Certain Services
1987 RMC	SUBJECT
RMC No. 53.	Collection of Amusement Taxes on Certain Services
RMC No. 52.	Loss of one (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 51.	Guidelines on the compliance with certain administrative requirements of the value-added tax system.
RMC No. 50.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 87-07 dated November 18, 1987.
RMC No. 49.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 87-06 dated November 16, 1987.
RMC No. 48.	Loss of three (3) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 47.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Resolution No. 87-06 dated November 16, 1987.
RMC No. 46.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 45.	Limitations on the tax-free privileges of the New Armed Forces of the Philippines Commissary and the Exchange Services (NAPCES) now AFPCES and the Integrated National Police Service Stores System (INPSSS)
RMC No. 44.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 43.	Final Extension of the use of unnumbered documentary strip stamps up to October 31, 1987 after which they shall be rendered obsolete.
RMC No. 42.	Loss of one (1) Set of Payment Order (BIR Form RC-82-02-02).
RMC No. 41.	Loss of five (5) sets of Revenue Official Receipts (BIR Form 25.24) bearing serial nos. 1061496-1061500.
RMC No. 40.	Optional Retirement With Reference to Memorandum Circular No. 33 of the Office of the President dated August 3, 1987
RMC No. 39.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the change in company netback per Energy Regulatory Board Order dated August 25, 1987.
RMC No. 38.	Registration of Value-Added Taxpayers
RMC No. 37.	Missing Original Copy of Authority to Cancel Assessment (BIR Form No. 17.58) bearing serial number 532551.
RMC No. 36.	Loss of two (2) sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 35.	Loss of two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 34.	Loss of one (1) booklet of Revenue Official Receipts (BIR Form No. 25.24) bearing inclusive serial nos. 0606351 H - 0606400 H.
RMC No. 33.	Publishing Questions and Answers in the Interpretation of Revenue Memorandum Order No. 14-87
RMC No. 32.	Publishing the provisions of EXECUTIVE ORDER NO. 194 dated June 16, 1987 amending Section 203 and 229 of the National Internal Revenue Code as amended, with respect to the documentary stamp tax and the tax on winnings on Horse Races.
RMC No. 31.	Loss of One Hundred Twenty Five (125) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 30.	Publishing Executive Order No. 195 dated June 17, 1987.
RMC No. 29.	Loss of thirty eight (38) unused sets of Auxiliary Invoices (BIR Form No. 14.04) bearing inclusive serial numbers 794003-794040.
RMC No. 28.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 27.	Loss and cancellation of eight (8) sets of Certificates Authorizing Registration of Taxable Capital Gains on Real Estate Transactions (BIR Form No. 1954).
RMC No. 26.	Extending the use of unnumbered documentary strip stamps up to September 30, 1987 after which they shall be rendered obsolete.
RMC No. 25.	Loss of Twelve (12) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 24.	Loss of 3 pads of Revenue Official Receipts (BIR Form No. 25.24) bearing Serial Nos. 8003951 - 8004000 and 8089901 – 8090000
RMC No. 23.	Loss of One (1) pad of Revenue Official Receipts (BIR Form No. 25.24) bearing inclusive Serial Numbers 1654401-H to 1654450-H.
RMC No. 22.	Loss of Fifty Two (52) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 21.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 20.	Effect of availment of compromise under Executive Order No. 44 by paying 30% of basic self-assessed tax per return.
RMC No. 19.	Issuance of New Serially-Numbered Documentary Strip Stamps of various denominations designed and printed by the Central Bank Security Printing Plant.
RMC No. 18.	Liability to the Excise taxes of Articles given as complimentary or give-away items
RMC No. 17.	Loss of Eighty One (81) Booklets of Payment Order (BIR Form RC-82-02-02)
RMC No. 16.	Loss of fourteen (14) sets of Payment Orders (BIR Form RC-82-02-02)
RMC No. 15.	Tax treatment of subsistence, clothing and quarters allowances paid to the personnel of the Armed Forces of the Philippines (AFP).
RMC No. 14.	Loss of two (2) pads of Revenue Official Receipts (BIR Form No. 25.24) bearing inclusive serial numbers 0197501 H - 0197550 and 0198001 H - 0198050 H.
RMC No. 13.	Supplementary Revenue Memorandum Circular to Revenue Memorandum Circular No. 33-86, Publishing Questions and Answers to Documentary Stamp Tax.
RMC No. 12.	Loss and cancellation of seven (7) sets of Certificate Authorizing Registration of Taxable Capital Gains on Real Estate Transactions (BIR Form No. 1954).
RMC No. 11.	Loss and cancellation of four (4) sets of Certificate Authorizing Registration of Untaxed Capital Gains on Real Estate Transactions (BIR Form No. 1954-A).
RMC No. 10.	Publishing Department Order No. 29-87 dated March 6, 1987
RMC No. 9.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the increase in company netback per Board of Energy Resolution No. 87-03 dated March 16, 1987.
RMC No. 8.	Loss of Five (5) unused pads of Revenue Official Receipts (BIR Form No. 25.24) bearing Serial Numbers 0550751-H-0551000-H
RMC No. 7.	Supplemental Issue of the Official Gazette Publishing Revenue Issuances
RMC No. 6.	Loss of one (1) set of Payment Order (BIR Form RC-82-02-02)
RMC No. 5.	Loss of six (6) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 4.	Publishing the revised ad valorem taxes on certain petroleum products as the result of the increase in company netback per Board of Energy Resolution No. 87-02 dated February 7, 1987.
RMC No. 3.	BIR Clearance authorizing the transfer of title to the vendee/transferee of real property in cases of payment of capital gains tax and documentary stamp tax liabilities under Executive Order No. 44.
RMC No. 2.	Correction of Section 3-C of Revenue Regulations No. 20-86 or the Revised Regulations amending Republic Act No. 1051.
RMC No. 1.	Clarification as to the deadline for availment of the expanded tax amnesty under Executive Order No. 41 as amended.
1986 RMC	SUBJECT
RMC No. 50.	Sworn declaration, in lieu of capital gains tax return, in connection with sale, exchange or other disposition of real property made by an individual, estate or trust.
RMC No. 49.	Publishing Executive Order No. 72 dated November 25, 1986.
RMC No. 48.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02)
RMC No. 47.	Loss of Six (6) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 46.	Registration and stamping of receipts or sales or commercial invoices.
RMC No. 45.	Tax exemption of the (i) Government Service Insurance System and (ii) Social Security System under Presidential Memorandum Order No. 42 dated September 25, 1986
RMC No. 44.	Documentary stamp tax on instrument of sale or conveyance of real property.
RMC No. 43.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 42.	Publishing the features of Executive Order No. 64, further amending Executive Order No. 41, as amended.
RMC No. 41.	Schedular capital gains tax in connection with sale, exchange or other disposition of real property; BIR clearance for transfer of title to the vendee transferee.
RMC No. 40.	Final List of Promotable Personnel & Prohibition Against Solicitation of Outside Influence in Promotions
RMC No. 39.	Loss of One (1) Set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 38.	Audit of taxpayers maintaining computer-based accounting records.
RMC No. 37.	Loss of one (1) set of Payment Order (BIR Form RC-82-02-02)
RMC No. 36.	Publishing the revised ad valorem taxes on certain petroleum products per BOE Resolution No. 86-06 dated October 14, 1986 reducing the prices on regulated petroleum products.
RMC No. 35.	Loss of one (1) set of Confirmation Receipt (BIR Form CB 82-02-03)
RMC No. 34.	Loss of one (1) set of Payment Order (BIR Form RC-82-02-02)
RMC No. 33.	Publishing Questions Raised and Answers Given on The Interpretation of Certain Provisions of the Tax Code and Revenue Regulations Regarding Documentary Stamp Tax.
RMC No. 32.	Publishing Questions Raised and Answers Given on The Interpretation of Certain Provisions of the Tax Code and Revenue Regulations Regarding the Final Withholding Tax on Interest Income from Deposits and Deposit Substitutes.
RMC No. 31.	Clarification as to the scope of availment of the tax amnesty under Executive Order No. 41 and compromise payments on delinquent accounts and disputed assessments under Executive Order No. 44.
RMC No. 30.	Extension of deadline of submission of the Interim Report on Excess Taxes Withheld required under Revenue Regulations 12-86 .
RMC No. 29.	Publishing Revenue Regulations 12-86, Amending Pertinent Provisions of Revenue Regulations 6-82, as amended, otherwise known as the Withholding Tax Regulations on Compensation.
RMC No. 28.	Clarifying the Provisions of Revenue Regulations No. 10-86, Amending Revenue Regulations No. 17-84 on Income Taxation of Interest Income from Deposits and Yield from Deposit substitutes.
RMC No. 27.	Guidelines on the Implementation of Executive Order No. 1077
RMC No. 26.	Publishing the features of Executive Order No. 37 Amending certain provisions of the National Internal Revenue Code, as amended re: income tax
RMC No. 25.	Publishing Executive Order No. 36 Further Amending Certain Sections of the National Internal Code, As Amended.
RMC No. 24.	Publishing the revised ad valorem taxes on certain petroleum products per Board of Energy Order dated July 31, 1986.
RMC No. 23.	Publishing the Provisions of Executive Order No. 22, dated June 25, 1986, amending Sections 110, 124 and 126 of the National Internal Revenue Code, as amended.
RMC No. 22.	Publishing Executive Order No. 21, Amending Section 128 of the National Internal Revenue Code. As Amended, Revising the Specific Tax Rates on Petroleum Products.
RMC No. 21.	Loss of one (1) sheet (Taxpayer's Copy) of Revenue Official Receipt (BIR Form No. 25.24) bearing Serial No. 0445672-H .
RMC No. 20.	Notice, publication and effectivity of internal revenue tax rules and regulations.
RMC No. 19.	Effectivity for implementation of the new form for Premium Tax Return (BIR FORM 2001)
RMC No. 18.	Availment of Privilege to Pay Correct Sales Tax on Subsequent Sales without Penalties and Surcharges.
RMC No. 17.	Loss of Two Hundred Fifty Three (253) sets of Confirmation Receipts. (BIR Form CB 82-02-03)
RMC No. 16.	Loss of Forty (Six (46) Sets of Payment Order (BIR Form RC-82-02-02)
RMC No. 15.	Handbook on Tax Numeric Codes of Revenue Sources - Addition of Other Sources of Internal Revenue.
RMC No. 14.	Publishing National Budget Circular No. 383
RMC No. 13.	Loss of Four (4) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 12.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02)
RMC No. 11.	Revision of "Insurance Premium Tax Return" Form (BIR Form 2001) and corresponding premium tax procedures to conform with the provisions of the premium tax law.
RMC No. 10.	Publishing pertinent portions of P.D. 2008, amending P.D. 1955 to restore the tax exemption of Cooperatives under P.D. 175, as amended.
RMC No. 9.	Publishing Presidential Decree No. 2026, restoring the tax privileges granted to rural banks, and amending for the purpose Section 1 of Presidential Decree No. 1955.
RMC No. 8.	Publishing Questions and Answers on the Classification of Certain Articles for Sales Tax Purposes
RMC No. 7.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 6.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02)
RMC No. 5.	Publishing the revised ad valorem taxes on certain petroleum products per Presidential Order dated March 20, 1986 reducing the prices on regulated petroleum products.
RMC No. 4.	Loss of One (1) Set of Payment Order (BIR Form RC-82-02-02)
RMC No. 3.	Publication of missing Original Copy of Certificate Authorizing Registration of Taxable Capital Gains on Real Estate Transaction (BIR Form No. 19.54) bearing Serial No. 210007.
RMC No. 2.	Liability to the C-13 Graduated Annual Fixed Tax Under P.D. 2006
RMC No. 1.	Abolition of the 1% foreign currency transaction tax:
1985 RMC	SUBJECT
RMC No. 50.	Loss of Two (2) Sets of Payment Order (BIR Form RC-8-02-02)
RMC No. 49.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03)
RMC No. 48.	Loss of Four (4) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 47.	Publication of missing triplicate copy of Certificate Authorizing Registration of Taxable Capital Gains on Real Estate Transaction (BIR Form No. 19.54) bearing serial number 281550.
RMC No. 46.	Circularizing Civil Service Commission Memorandum Circular No. 7, Series of 1985 on NISA Clearance
RMC No. 45.	Publishing BIR Ruling No. 132-85, which subjects carpets and rugs to 25% sales tax pursuant to Section 196(g) of the Tax Code.
RMC No. 44.	Loss of Fifty Eight (58) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 43.	Loss of One (1) Set of Payment order (BIR Form RC-82-02-02)
RMC No. 42.	Publishing the new BIR Form No. 1743-W, revising BIR Forms W-1A, W-1, 1743-A1, 1743-A and 1743-C.
RMC No. 41.	Dissemination of FIRB Resolutions
RMC No. 40.	Publishing the revised ad valorem taxes on certain petroleum products per BOE Order dated September 9, 1985 reducing the Oil Company Take.
RMC No. 39.	Publishing Additional Questions and Answers On the Interpretation of the Provisions of the National Internal Revenue Code, as Implemented by Revenue Regulations Nos. 16-84 and 17-84 and, Revenue Memorandum Circular No. 27-84.
RMC No. 38.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 37.	Loss of BIR National Office Copy and Taxpayer's Copy of revenue official receipt (BIR Form No. 25.24) bearing serial number 8485351 G
RMC No. 36.	Loss of one (1) booklet containing used and unused Revenue Official Receipts (BIR Form No. 25.24) bearing serial numbers 5907401 G - 5907450 G.
RMC No. 35.	Loss of Thirty Four (34) Sets of Payment Order (BIR Form RC-82-02-02)
RMC No. 34.	Loss of Fourteen (14) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 33.	Loss of Two (2) Sets of Payment Order (BIR Form RC-82-02-02).
RMC No. 32.	Publishing the effectivity of the increased rate of tax on insurance premiums and documentary stamp tax on insurance policies.
RMC No. 31.	Circularizing Resolution No. 85-132 dated April 11, 1985 of the Civil Service Commission on certain modifications of the qualification standards for service wide positions.
RMC No. 30.	Nullification of Section 4(a) of Revenue Regulations No. 6-85 or the Revised and Consolidated Expanded Withholding Tax Regulations
RMC No. 29.	Publication of Burned Revenue Official Receipts (BIR Form No. 25.24) nos. 8052840 G - 8053000 G.
RMC No. 28.	Loss of the original and duplicate copies of Official Delivery Invoice (BIR Form No. 31.48) bearing serial number 00041737.
RMC No. 27.	Loss of Two (2) Sets of Payment Order (BIR Form RC-82-02-02)
RMC No. 26.	Amending Revenue Memorandum Circular No. 5-85 dated February 26, 1985 on the Applicable Uniform Exchange Rate of U.S. Dollar to Philippine Peso for Internal Revenue Tax Purposes.
RMC No. 25.	Publishing Letter of Instruction No. 1467
RMC No. 24.	Loss of one (1) set of Revenue Official Receipts (BIR Form No. 25.24) bearing serial numbers 6709900-G.
RMC No. 23.	Loss of One (1) Set of Payment Order (BIR Form CB RC-82-02-02)
RMC No. 22.	Loss of One (1) Set of Payment Order (BIR Form CB RC-82-02-02)
RMC No. 21.	Repeal of Section 4(a) of Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79 or the Expanded Withholding Tax Regulations; and the Filing of Returns for Public Corporations
RMC No. 20.	Loss of one (1) booklet of Apprehension Receipt (BIR Form 19.14) bearing serial number 120751 - 120800.
RMC No. 19.	Loss of Two (2) Sets of Confirmation Receipts (BIR Form CB 82-02-03).
RMC No. 18.	Loss of One (1) Set of Payment Order (BIR Form CB RC-82-02-02)
RMC No. 17.	Publishing the revised ad valorem taxes on certain petroleum products per BOE Order dated May 11, 1985 reducing the Oil Company Take.
RMC No. 16.	Guidelines on the Filing of Application for Vacation Leave of Absence
RMC No. 15.	Loss of one (1) complete set of Certificate Authorizing Registration (Taxable Capital Gains on Real Estate Transactions), (BIR Form No. 1954) bearing serial number 095242.
RMC No. 14.	Loss of three (3) booklets of unused Revenue Official Receipts (BIR Form No. 25.24) bearing serial numbers 5344551 G- 5344700 G.
RMC No. 13.	Publishing Executive Order No. 1026, amending Section 78 of the National Internal Revenue Code of 1977, to require dissolving corporations to file information returns and secure tax clearance from the Commissioner of Internal Revenue, and providing adequate penalties for violation thereof .
RMC No. 12.	Publishing a Supreme Court decision holding a construction firm which provides "technical services" in the construction of buildings as contractor pursuant to Section 191 (now 205) of the National Internal Revenue Code, as amended.
RMC No. 11.	Loss of Two (2) Sets of Payment Order (BIR Form CB RC-82-02-02)
RMC No. 10.	Publishing Executive Order No. 1018 introducing a New Tax Bracket for Local Virginia Cigarettes Packed in Twenties and Providing the Specific Tax Due Thereon.
RMC No. 9.	Loss of Thirty Three (33) Sets of Confirmation Receipt (BIR Form CB 82-02-03).
RMC No. 8.	Loss for Thirteen (13) Sets of Payment Order (BIR Form CB RC-82-02-02).
RMC No. 7.	Processing of refund or tax of excess corporate income tax resulting from the filing of the final adjustment return
RMC No. 6.	Revocation of Last Priority in Audit and Investigation
RMC No. 5.	Amending Revenue Memorandum Circular No. 33-83 dated October 6, 1983 on the Applicable Uniform Exchange Rate of U.S. Dollar to Philippine Peso for Internal Revenue Tax Purposes.
RMC No. 4.	Publishing BOE Order dated January 8, 1985 revising oil prices effective January 9, 1985.
RMC No. 3.	Publishing BOE Order dated January 8, 1985 revising oil prices effective January 9, 1985.
RMC No. 2.	Loss of one (1) booklet containing used, canceled and unused Revenue Official Receipts (BIR Form No. 25.24) bearing
RMC No. 1.	Clarification of Presidential Decree No. 1931
1984 RMC	SUBJECT
RMC No. 39.	Publishing Sections 6, 7 and 50 of Presidential Decree No. 1950 revising the specific tax rate on distilled spirits and imposing an ad valorem tax on fermented liquors in addition to the specific tax levied thereon.
RMC No. 38.	Publishing Section 9 of Presidential Decree No. 1959 revising the specific tax rates on cinematographic films.
RMC No. 37.	Liability of taxpayers to the fixed tax resulting from the revocation of their tax exemption privilege.
RMC No. 36.	Loss of One (1) copy of BIR Form No. 1954 Certificate Authorizing Registration of Real Property (Taxable Capital Gains on Real Estate Transactions) bearing serial no. 012137.
RMC No. 35.	Clarifying Certain Compliance Requirements Under Presidential Decree No. 1959, Executive Order No. 990 and Revenue Regulations No. 19-84 and 20-84.
RMC No. 34.	Loss of eleven (11) sets of BIR Form No. 1954, Certificate Authorizing Registration of Real Property (Taxable Capital Gains on Real Estate Transactions) bearing serial nos. 207771 to 207781.
RMC No. 33.	Publishing Batas Pambansa Blg. 700 Amending Sections 318 and 319 of the National Internal Revenue Code, as amended, reducing the period of limitation for assessment and collection of Internal Revenue Taxes from five to three years.
RMC No. 32.	Foreign exchange conversion rate.
RMC No. 31.	Publishing Section 21 21 (d), 24 (cc) and 53 (d) (1) of the National Internal Revenue Code, as amended by Presidential Decree No. 1959.
RMC No. 30.	Publishing the Answers to the Questions Regarding the Interpretation of Section 260-A of Presidential Decree No. 1959, as implemented by Revenue Regulations No. 16-84.
RMC No. 29.	Loss of Fifty-Five (55) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 28.	Publishing Sections 203 to 209, inclusive of the National Internal Revenue Code of 1977, as amended by Presidential Decree No. 1959, increasing the percentage tax rates on services rendered by millers, contractors, carriers, brokers, and others.
RMC No. 27.	Publishing Sections 223 to 246, inclusive of the National Internal Revenue Code of 1977, as amended by Presidential Decree No. 1959, increasing the Documentary Stamp Tax rates on certain documents.
RMC No. 26.	Publishing Sections 263, 268 and 269 of the National Internal Revenue Code of 1977, as amended by PD 1959, Increasing the tax rates on insurance premiums, amusement places and winnings on horse races and Jai-alai.
RMC No. 25.	Publishing Presidential Decree No. 1955
RMC No. 24.	Publishing the revised specific tax rate on saccharine
RMC No. 23.	Publishing Letter of Instructions No. 1416, dated 17 July 1984 and Ministry of Trade Order No. 19, series of 1984, dated 24 July 1984.
RMC No. 22.	Loss of the Original and Duplicate copies of Revenue Official Receipt No. 7033833 G.
RMC No. 21.	Clarification of Revenue Memorandum Circular No. 1-84.
RMC No. 20.	Loss of one (1) set of Revenue Official Receipt (BIR Form No. 25.24) bearing serial no. 6180848.
RMC No. 19.	Additional Guidelines on Dropping from the Rolls
RMC No. 18.	Loss of 47 copies of Apprehension Receipts bearing serial numbers 119651 to 119697.
RMC No. 17.	Loss of one (1) booklet and three (3) sets of Apprehension Receipts (BIR Form 19.14) bearing serial numbers 120401 to 120450 and 119698 to 119700.
RMC No. 16.	Loss of Revenue Official Receipts (BIR Form No. 25.24) bearing Serial Nos. 5344551 G to 5344700 G.
RMC No. 15.	Publishing Executive Order No. 958 revising the retail prices of local cigarettes.
RMC No. 14.	Loss of Unused Revenue Official Receipts (BIR Form 25.24) bearing serial nos. 5572075 G to 5572100G; 5572154G to 5572200G and 6162114G to 6162150G.
RMC No. 13.	Loss of Used Revenue Official Receipts (BIR Form 25.24) bearing serial nos. 5572051G to 5572074G; 5572151G to 5572153G; and 6162101G to 6162113G.
RMC No. 12.	Publishing Executive Order No. 957
RMC No. 11.	Publishing Executive Order No. 947.
RMC No. 10.	Loss of Two Hundred Seventy-One (271) Sets of Confirmation Receipts (BIR Form CB-82-02-03).
RMC No. 9.	Loss of Twenty-Eight (28) Sets of Payment Order (BIR Form CB RC-82-02-02).
RMC No. 8.	Publishing Presidential Decree No. 1917
RMC No. 7.	Loss of fifty-six (56) Sets of Confirmation Receipts (BIR Form CB-82-02-03.)
RMC No. 6.	Loss of One (1) Set of Revenue Payment Order (RTR) (BIR Form CB RCO-02-02)
RMC No. 5.	Loss of One (1) sheet (Taxpayer's Copy) of Revenue Official Receipt (BIR Form No. 25.24) bearing serial number 7578538-G and cancellation of the entire pad containing the same.
RMC No. 4.	Publishing Standing Operating Procedure (SOP) No. 02 issued by the Philippine Constabulary governing the renewal of firearm licenses every two (2) years.
RMC No. 3.	Loss of One (1) pad containing Fifty (50) Sets of Revenue Official Receipts (BIR Forms No. 25.24) bearing Serial Nos. 6616451-G to 6616500-G, inclusive.
RMC No. 2.	Annual Inventories
RMC No. 1.	Repeal of Section 24(e) of the National Internal Revenue Code
1983 RMC	SUBJECT
RMC No. 38.	Publishing the provisions of Executive Order No. 923, amending Sections 145, 146, 147, 157 and 177 of the National Internal Revenue Code.
RMC No. 37.	Determination of income and estate tax liabilities of a decedent and his estate.
RMC No. 36.	Publishing Executive Order No. 924 revising the retail prices and specific taxes on local and imported cigarettes.
RMC No. 35.	Publishing Executive Order No. 919
RMC No. 34.	Ten Percent (10%) surcharge for late payment of income and transfer taxes.
RMC No. 33.	Amending Revenue Memorandum Circular No. 19-83 dated June 24, 1983 on the applicable uniform exchange rate of U.S. Dollar to Philippine Peso for Internal Revenue Tax Purposes.
RMC No. 32.	Clarification on the Delegation of Administrative Authority to Regional Directors under RMO No. 23-80 as amended by RMO No. 30-81 regarding approval of vacation, sick and maternity leave of absence with pay or without pay for a period not exceeding one (1) year.
RMC No. 31.	Loss of Quadruplicate Copy of Certificate Authorizing Registration of Taxable Capital Gains on Real Estate Transactions (BIR Form No. 19.54) bearing Serial Number 063637.
RMC No. 30.	Loss of Six (6) Sets of Revenue Official Receipts (BIR Form No. 25.25) bearing Serial Nos. 5069780-G, 5069809-G, 5069880-G, 5069893-G, 6237000-G, and 6237050-G.
RMC No. 29.	Loss of One (1) Set of Revenue Official Receipt (BIR Form No. 25.24) bearing Serial No. 6101963-G.
RMC No. 28.	Loss of One (1) Set of Revenue Official Receipt (BIR Form No. 25.24) bearing Serial No. 6451351-G
RMC No. 27.	Loss of Five (5) Sets of Revenue Payment Order (RTR) (BIR Form CB RCO-02-02)
RMC No. 26.	Loss of Five (5) Sets of Revenue Payment Order (RTR) (BIR Form CB RCO-02-02)
RMC No. 25.	Loss of Seven (7) Sets of Confirmation Receipts (BIR Form CB-82-02-03.)
RMC No. 24.	Loss of Seven (7) Sets of Confirmation Receipts (BIR Form CB-82-02-03.)
RMC No. 23.	Loss of One (1) Set of Revenue Official Receipt (BIR Form No. 25.24) bearing Serial No. 6451351-G.
RMC No. 22.	Implementation of withholding Tax on Compensation of Filipinos Employed in U.S. Military Bases/Facilities in the Philippines.
RMC No. 21.	Publishing Executive Order No. 900
RMC No. 20.	Loss of Two (2) Copies of Certificate Authorizing Registration of Taxable Capital Gains on Real Estate Transactions (BIR Form No. 19 54)
RMC No. 19.	Amending Revenue Memorandum Circular No. 9-83 dated March 7, 1983 on the applicable uniform exchange rate of U.S. dollars and Other Foreign Currencies to Philippine Pesos for Internal Revenue Tax Purposes.
RMC No. 18.	Loss of Six (6) Revenue Tax Receipts bearing Serial No. 9132620 to 9132625
RMC No. 17.	Loss of Director's Copy (Triplicate) of Set A-No. 335242 RR of BIR Form No. 19.65-A (Letter of Authority - RR).
RMC No. 16.	Treatment of Fixed or Variable Transportation, Representation/Entertainment and Other Allowances under Sec. 2(c) of Revenue Regulations No. 6-82.
RMC No. 15.	Prescribing the tax and increments to be collected from taxpayers who voluntarily amend inaccurate income tax returns up to August 1, 1983.
RMC No. 14.	Loss of Five (5) Copies of Certificate Authorizing Registration of Taxable Capital Gains on Real Estate Transactions (BIR Form No. 19.54).
RMC No. 13.	Publishing Section 193(b) of the National Internal Revenue Code as amended by Executive Order No. 883
RMC No. 12.	Loss of One (1) Set of Revenue Tax Receipt bearing Serial No. 0557881 to 0557900.
RMC No. 11.	Loss of the Duplicate or 2nd Copy of Capital Gains Certification Form (BIR Form No. 19.54 Taxable)
RMC No. 10.	Clarification on the amendments by Revenue Regulations No. 1-83 of Revenue Regulations No. 1-68 otherwise known as the PRIVATE RETIREMENT BENEFIT PLAN REGULATIONS.
RMC No. 9.	Prescribing a Uniform Exchange Rate of U.S. Dollars and Other Foreign Currencies to Philippine Pesos for Internal Revenue Tax Purposes.
RMC No. 8.	Payments of the Four Per Cent (4%) Premium Tax by Insurance Companies.
RMC No. 7.	Publishing Executive Order No. 872 Limiting the Tax Credit to Taxes Actually Paid in Computing Sales Tax on Manufactured Articles.
RMC No. 6.	Loss of the Original Copy of Auxiliary Invoice (BIR Form No. 14.04) bearing Serial No. 508323.
RMC No. 5.	Publishing Revenue Regulations No. 16-81 renumbering a pertinent subsection thereof .
RMC No. 4.	Certificate of Income Tax Withheld on Compensation, BIR Form W-2.
RMC No. 3.	Publishing Executive Order No. 863 Increasing the Retail Prices and Specific Taxes on Cigarettes.
RMC No. 2.	Letter of Instructions No. 1263 by his Excellency President Ferdinand E. Marcos.
RMC No. 1.	Modification of Revenue Memorandum Circular No. 28-82 regarding Treatment of Fixed or Variable Transportation, representation and other allowances
1982 RMC	SUBJECT
RMC No. 28.	Treatment of fixed or variable transportation, representation and other allowances, and extension of time to furnish BIR Form W-2.
RMC No. 27.	Publishing Section 27 of Executive Order No. 748 of the President dated 17 March 1982.
RMC No. 26.	Publishing the Revised Withholding Regulations No. 6-82 on Compensation Income
RMC No. 25.	Lifting of Investigation Ban and Allowing the Issuance of Letters of Authority to Investigate 1981 Tax Cases.
RMC No. 24.	Loss of One (1) Stub of Revenue Official Receipts (BIR Form No. 25.24) containing Forty-nine (49) Receipts (Collecting Officer's Copy only) bearing Serial Numbers 4679351-G to 4679399-G, inclusive, and One (1) Unused Set bearing Serial Number 4679400-G.
RMC No. 23.	Publishing the letter of the Commissioner of the Professional Regulation Commission regarding public accountants who are not included in the roster of Certified Public Accountants.
RMC No. 22.	Publishing Letter of Instructions No. 1264
RMC No. 21.	Loss of 4,663 pieces of internal revenue regular labels bearing Serial Number 0000046138 to 0000050800 and 91, 912 pieces of internal revenue auxiliary labels bearing Serial Numbers 0000008089 to 0000100000 for repacked distilled spirits (B-15).
RMC No. 20.	Dissemination of the withholding tax primer and adoption of the new withholding tax forms
RMC No. 19.	Loss of One (1) Stub of Revenue Official Receipts (BIR Form No. 25.24) Serially Numbered from 3695351-G to 3695400-G, inclusive.
RMC No. 18.	Loss of one (1) pad of Revenue Officials (BIR Form No. 25.24) bearing serial numbers 3702001-G to 3702050-G, inclusive.
RMC No. 17.	Loss of Revenue Official Receipts (BIR Form No. 25.24).
RMC No. 16.	Loss of One (1) Set of Revenue Tax Receipt (CB RCO Form No. 02-02) bearing Serial No. A-6756456.
RMC No. 15.	Loss of One Hundred (100) sets of Auxiliary Invoice for Timber Products (BIR Form No. 14.04) bearing Serial Nos. 306661 to 306760, inclusive.
RMC No. 14.	Loss of One (1) Pad of Authority to Cancel Assessment (BIR Form No. 17.58) bearing Serial Numbers 391301 to 391350, inclusive.
RMC No. 13.	Procedure in the issuance of permits to use loose leaf books of accounts, records, invoices and receipts.
RMC No. 12.	Publishing Batas Pambansa Blg. 221 revising the rates of capital gains tax on certain shares of stock.
RMC No. 11.	Publishing Order No. 792 implementing the final 25% increase in Specific Tax Rates on Distilled Spirits, Wines, Compounded Liquors and Fermented Liquors pursuant to Batas Pambansa Blg. 82.
RMC No. 10.	Publishing Administrative Order No. 450 eliminating the requirement of a Letter of Confirmation and Tax Clearance for participating in public bidding and other purposes, by repealing Administrative Order No. 66.
RMC No. 9.	Loss of Forty (40) Sets of Auxiliary Invoices for Timber Products (BIR Form No. 14.05) bearing Serial Nos. 116241 to 116280, inclusive.
RMC No. 8.	Clarification as to proper tax base in the computation of the 15% branch profit remittance tax.
RMC No. 7.	Loss of One (1) Set of Revenue Tax Receipt (CB RCO Form No. 02-02) bearing Serial Number A-3766382.
RMC No. 6.	Prescribing a Uniform Exchange Rate of U.S. Dollars and Other Foreign Currencies to Philippine Pesos for Internal Revenue Tax Purposes.
RMC No. 5.	Publishing the Features of Batas Pambansa Blg. 135 Amending Certain Provisions of the National Internal Revenue Code of 1977, as amended, and Providing for a Modified Gross Income Tax System.
RMC No. 4.	Guidelines On Renewal Of Permits For Tobacco Dealers
RMC No. 3.	Publishing Pertinent Portions of Ministry of Justice Circular No. 39, dated October 15, 1981, relative to the strict compliance with Internal Revenue Laws and Regulations concerning documentary stamps in the registration of legal and/or commercial documents.
RMC No. 2.	Professional responsibility of Certified Public Accountants in the preparation of Audited/Published Financial Statements.
RMC No. 1.	Place of filing by a BRANCH of its percentage tax returns covering gross receipts or earnings and payment of the tax due thereon.
1981 RMC	SUBJECT
RMC No. 39.	Loss of Ninety-three (93) Sets of Revenue Official Receipts (BIR Form No. 25.24) bearing Serial Numbers 0811552-F to 0811600-F, inclusive, and 0811757-F to 0811800-F, inclusive.
RMC No. 38.	Publishing Ministry Circular No. 39 of the Ministry of Justice.
RMC No. 37.	Publishing the Memorandum of Agreement between the Commissioners of the Land Registration Commission and the Bureau of Internal Revenue
RMC No. 36.	Allowable tax Campaign Expenses
RMC No. 35.	Publishing Questions and Answers on Deposit Substitutes as Amended by Revenue Regulations Nos. 8-81 and 16 81.
RMC No. 34.	BIR certification in Export Declaration (ED) and certification fee included in the authority to Collect
RMC No. 33.	Publishing the National Priority Plan (NPP) for 1981 as prepared by the National Economic Development Authority (NEDA), pursuant to the provisions of Batas Pambansa Blg. 45, as implemented by BIR-NEDA Regulations No. 1-81 dated April 30, 1981.
RMC No. 32.	Loss of Four (4) Copies of Revenue Tax Receipts (CB RCO Form No. 02.02) bearing Serial Number 6161062.
RMC No. 31.	Issuance of "Payment Compliance Certificate" required under the Joint Budget/Finance Circular Nos. 289 and 2 78, respectively, dated May 9, 1978, implementing Section 23 of Presidential Decree No. 1177 and for other purposes.
RMC No. 30.	Loss of Seventy-two (72 Sets of Revenue Official Receipts (BIR Form No. 25.24) bearing Serial Numbers 1804829 G to 1804850-G, inclusive, and 2589501-G to 2589550 G, inclusive.
RMC No. 29.	Loss of Six (6) Sets of Auxiliary Invoice for Timber (BIR Form No. 14.04) bearing Serial Nos. 402621 to 402526, inclusive
RMC No. 28.	Loss of Two (2) Sets of Revenue Tax Receipts (CB RCO Form No. 02.02) bearing Serial Nos. A665226 and A 6652627
RMC No. 27.	Publishing Commission on Audit, Ministry of Finance Joint Circular No. 1-81
RMC No. 26.	Loss of Five (5) Sets of Revenue Tax Receipts (CB RCO Form No. 02-02) bearing Serial Nos. 6146221 to 6146225, inclusive.
RMC No. 25.	Loss of Five (5) Sets of Revenue Tax Receipts (CB RCO Form No. 02-02) bearing Serial Nos. 6146221 to 6146225, inclusive.
RMC No. 24.	Publishing the amendments of certain sections in Titles I, II and III of the National Internal Revenue Code effected by Presidential Decree Nos. 1705 and 1773.
RMC No. 23.	Publishing Ministry Order No. 21-81 dated May 13, 1981 of the Acting Minister of Finance regarding immediate take over of an employee's duties in case of his absence or inability to preclude any delay in the flow of work.
RMC No. 22.	Loss of One (1) Pad of Revenue Official Receipts (BIR Form No. 25.24) bearing Serial Nos. 2712551-G to 2712600-G.
RMC No. 21.	Loss of one (1) Set of Revenue Tax Receipt (CB RCO Form No. 02.02) bearing Serial No. 5288838.
RMC No. 20.	Publishing the Updated National Internal Revenue Code of 1977.
RMC No. 19.	Memorandum of the President prohibiting investigation of amnesty tax returns filed under Presidential Decree No. 1740 and the features of its implementation.
RMC No. 18.	Publishing Executive Order No. 674-A, Revising the Rates of Specific Tax on Locally-Produced Distilled Spirits, Wines, Compounded Liquors and Fermented Liquors.
RMC No. 17.	Loss of one (1) Set of Revenue Tax Receipt (CB RCO Form No. 02-02) bearing Serial No. 4116322.
RMC No. 16.	Loss of one (1) Original Copy of Revenue Official Receipt (BIR Form No. 25.24) bearing Serial No. 1909989-G.
RMC No. 15.	Loss of One (1) Taxpayer's Copy of Revenue Official Receipt (BIR Form No. 25.24) bearing Serial No. 1917712-G.
RMC No. 14.	Publishing Executive Order No. 672 Revising the Rates of Specific Tax on certain Petroleum Products
RMC No. 13.	Loss of Two (2) Pads of Withdrawal Certificates bearing Serial Nos. 179001 to 179050, inclusive and 179051 to 179100, inclusive.
RMC No. 12.	Publishing Section 23(c) of the National Internal Revenue Code of 1977, as amended by P.D. No. 1773
RMC No. 11.	Clarificatory Statement on the Personal and Additional Exemptions
RMC No. 10.	Implementation of Section 193, Tax Code, as amended by Presidential Decree No. 1705.
RMC No. 9.	Preparation of Formal Administrative Charges
RMC No. 8.	Publishing the Directive of the President for A Six-Month Moratorium for Tax Payment in the Calamity Areas in Region X.
RMC No. 7.	Revalidation of Regional Letters of Authority and Investigation of 1979 Tax Cases.
RMC No. 6.	Publishing the Memorandum Agreement dated January 8, 1981 between the Commission on Audit and Bureau of Internal Revenue providing for a joint and simultaneous Audit of Franchise holders.
RMC No. 5.	Loss of Five (5) Original Copies of Revenue Tax Receipts (CB RCO Form No. 02-02) bearing Serial Nos. 3213154, 3244057, 3244267, 3237621 and 3222621.
RMC No. 4.	Guidelines in the Proper Enforcement of Tax Laws
RMC No. 3.	Loss of (1) Set of Revenue Tax Receipt (CB RCO Form No. 02-20) bearing Serial No. 4160390.
RMC No. 2.	Prescribing a Uniform Exchange rate for U.S. Dollars and other Foreign Currencies to Philippine pesos for Internal Revenue Tax purposes for the calendar year 1981.
RMC No. 1.	Publishing Section 113(c) of the National Internal Revenue Code of 1977, as amended by P.D. No. 1705.
1980 RMC	SUBJECT
RMC No. 5.	Seminar-Workshop on Zero-Base Budgeting
RMC No. 4.	Publishing Proclamation No. 1861 Announcing the Effectivity of the Revised Minimum Quarterly Gross Receipts for Purposes of the Percentage Tax on Common Carriers and Keepers of Garages.
RMC No. 3.	Publishing the National Housing Authority RULES AND REGULATIONS IMPLEMENTING P.D. 1217, the subject matter of which is the grant of tax exemption benefits to domestic corporations, partnerships or landowners who invest funds in housing for the low-income groups.
RMC No. 2.	Publishing Pertinent Portions of Central Bank of the Philippines Circular No. 707, Series of 1979
RMC No. 1.	Loss of Sixteen (16) Sets of Revenue Tax Receipts (OR RCO 02-02) bearing Serial Nos. 2359110 to 2359125, inclusive.
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