RR No. 1-2007
Amends certain provisions of RR No. 4-2006 which implements the tax privileges provisions of R.A. No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003”
January 11, 2007
RR No. 2-2007
Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005
January 11, 2007
RR No. 3-2007
Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments
February 14, 2007
RR No. 4-2007
Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005
March 20, 2007
RR No. 5-2007
Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx)
May 7, 2007
RR No. 6-2007
Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposes
May 9, 2007
RR No. 7-2007
Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns
August 1, 2007
RR No. 8-2007
Prescribes the additional compliance requirements of concerned taxpayers in the light of mandatory adoption of the Philippine Financial Reporting Standards
August 1, 2007
RR No. 9-2007
Prescribes the updated minimum monthly/quarterly gross receipts in computing the Percentage Tax of domestic carriers and keepers of garages
August 1, 2007
RR No. 10-2007
Amends further Section 3 of RR No. 9-2001 expanding the coverage of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment System
August 1, 2007
RR No. 11-2007
Suspends the implementation of Revenue Regulations No. 6-2007 entitled “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect, and for Other Related Purposes”
August 28, 2007
RR No. 12-2007
Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations
October 17, 2007
RMC No. 1-2007
Notifies the loss of original copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 008350
January 10, 2007
RMC No. 2-2007
Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP)
January 12, 2007
RMC No. 3-2007
Publishes the full text of Memorandum Order No. 233 issued by President Gloria Macapagal-Arroyo directing the LRA, through the concerned Register of Deeds, to annotate in the Transfer Certificate of Title the serial number of the CAR issued by the BIR, and other pertinent details
January 17, 2007
RMC No. 4-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2006
January 17, 2007
RMC No. 5-2007
Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 15-2006 for taxpayers under the jurisdiction of the Large Taxpayers Service
January 23, 2007
RMC No. 6-2007
Further extends the deadline for availment of the Improved Voluntary Assessment Program until March 30, 2007
January 31, 2007
RMC No. 7-2007
Further extends the deadline for availment of the One-Time Administrative Abatement until March 30, 2007
January 31, 2007
RMC No. 8-2007
Notifies the loss of 1 set and the duplicate and triplicate copies from another 1 set of unused BIR Form No. 0423 – Apprehension Slip
February 2, 2007
RMC No. 9-2007
Circularizes the memorandum of the Commissioner of Internal Revenue regarding offers of payment of taxes from taxpayers
February 5, 2007
RMC No. 10-2007
Circularizes the memorandum of the Commissioner of Internal Revenue regarding tax mapping operations on properties for rent/lease
February 5, 2007
RMC No. 11-2007
Circularizes the full text of the unnumbered memorandum issued by Commissioner Guillermo L. Parayno, Jr. regarding the settlement of outstanding Withholding Tax liabilities of Local Government Units
February 09, 2007
RMC No. 12 -2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2007
February 12, 2007
RMC No. 13-2007
Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporations
February 13, 2007
RMC No. 14-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of February 2007
March 8, 2007
RMC No. 15-2007
Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007
March 14, 2007
RMC No. 16-2007
Publishes the full text of OCA Circular No. 05-2007 issued by the Office of the Court Administrator of the Supreme Court
March 15, 2007
RMC No. 17-2007
Publishes the full text of the Memorandum of Agreement between the Board of Investment (BOI), BOI-Autonomous Region of Muslim Mindanao and the Bureau of Internal Revenue executed on March 1, 2007
March 16, 2007
RMC No. 18-2007
Notifies the disposal of old blank Tax Credit Certificate (BIR Form No. 2310 and 2320) and Tax Debit Memo (BIR Form No. 2311 and 2321)
March 16, 2007
RMC No. 19-2007
Notifies the loss of quadruplicate copy from one (1) set of unused BIR Form No. 2321-Tax Debit Memo with Serial No. 014726
March 16, 2007
RMC No. 20-2007
Notifies the loss of 1 set of unused BIR Form No. 0423-Apprehension Slip with Serial No. APS200100001950
March 16, 2007
RMC No. 21-2007
Prescribes the attachments to the Annual Income Tax Return to be filed by BOI, BOI-ARMM and PEZA-registered taxpayers for taxable year 2006 and onwards
March 20, 2007
RMC No. 22-2007
Extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007
March 22, 2007
RMC No. 23-2007
Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations
March 22, 2007
RMC No. 24-2007
Further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007
March 30, 2007
RMC No. 25-2007
Further extends the deadline for availment of the Improved Voluntary Assessment Program (IVAP) until June 29, 2007
March 30, 2007
RMC No. 26-2007
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Sojitz Philippines Corporation with Serial No. TCC200600000078
April 11, 2007
RMC No. 27-2007
Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes"
April 16, 2007
RMC No. 28-2007
Publishes the full text of Joint Memorandum Circular No. 2007-1 issued by the DBM Secretary and the President and General Manager of GSIS dated January 2, 2007 entitled “Guidelines on the Recomputation and Refund of the Benefits of Government Service Insurance System (GSIS) Retirees/Members Whose Retirement and Other Benefits Were Reduced by Reason of the Increase in the National Government’s Share in Premium Contribution for the Period July 1997 to December 1998”
April 20, 2007
RMC No. 29-2007
Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes”
April 23, 2007
RMC No. 30-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2007
April 25, 2007
RMC No. 31-2007
Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitioners
April 25, 2007
RMC No. 32-2007
Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection target
May 2, 2007
RMC No. 33-2007
Publishes the full text of PhilHealth Circular No. 24-2005 regarding the issuance of Official Receipts for PhilHealth reimbursements
May 15, 2007
RMC No. 34-2007
Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines and the Bureau of Internal Revenue executed on March 16, 2007
May 17, 2007
RMC No. 35-2007
Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 – Revenue Official Receipt
May 18, 2007
RMC No. 36-2007
Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport Zone
May 30, 2007
RMC No. 37-2007
Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling process
May 30, 2007
RMC No. 38-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2007
June 1, 2007
RMC No. 39-2007
Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon
June 13, 2007
RMC No. 40-2007
Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines
June 14, 2007
RMC No. 41-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2007
June 15, 2007
RMC No. 42-2007
Notifies the loss of sixteen (16) sets of unused BIR Form No. 1954 – Certificate Authorizing Registration
June 21, 2007
RMC No. 43-2007
Prescribes the policies governing the issuance of Tax Clearance Certificates to contractors for bidding and collection purposes pursuant to Revenue Regulations No. 3-2005
July 6, 2007
RMC No. 44-2007
Clarifies the taxability of agricultural suppliers for withholding tax purposes in respect to sales made to top 10,000 corporations and to the government in relation to Revenue Regulations No. 3-2004
July 6, 2007
RMC No. 45-2007
Reiterates the mandated duty of the top 10,000 private corporations and of the government to withhold not only on their purchase of goods but also on their purchase of services pursuant to Revenue Regulations No. 2-98
July 6, 2007
RMC No. 46-2007
Circularizes the full text of GPPB Resolution No. 10-2007, which approved the Customized Procurement Manuals of the Bureau of Internal Revenue
July 9, 2007
RMC No. 47-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2007
July 12, 2007
RMC No. 48-2007
Circularizes the full text of the letter of Chief State Prosecutor Jovencito R. Zuño of the Department of Justice deputizing BIR Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the DOJ State Prosecutors before the CTA and the regular courts
July 18, 2007
RMC No. 49-2007
Lifts the suspension of certain provisions of Revenue Regulations No. 3-2006 provided under Revenue Memorandum Circular No. 10-2006
July 19, 2007
RMC No. 50-2007
Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400
July 30, 2007
RMC No. 51-2007
Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007
July 31, 2007
RMC No. 52-2007
Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration
August 7, 2007
RMC No. 53-2007
Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original state
August 7, 2007
RMC No. 54-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2007
August 9, 2007
RMC No. 55-2007
Publishes the full text of Department Order No. 29-07 entitled “Implementing Rules and Regulations of Republic Act No. 9480,” otherwise known as “Tax Amnesty Act of 2007”
August 28, 2007
RMC No. 56-2007
Publishes the full text of Department Order No. 23-07 entitled “Mandating the Marking of Imported Kerosene and Fuel Oils Which are Entered Tax and Duty Free to Prevent the Unauthorized Diversion Thereof Into the Domestic Market and for Other Purposes”
August 30, 2007
RMC No. 57-2007
Enjoins revenuers to participate in the activities to celebrate the 18th National Statistics Month in October 2007
September 12, 2007
RMC No. 58-2007
Notifies the loss of BIR Form No. 1918 – Authority to Release Imported Goods
September 13, 2007
RMC No. 59-2007
Clarifies the effect of the suspension of RR No. 6-2007, otherwise known as the “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes”
September 14, 2007
RMC No. 60-2007
Suspends temporarily the implementation of the provision of Section B.2.c.3 of Revenue Memorandum Circular No. 40-2006
September 14, 2007
RMC No. 61-2007
Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration
September 19, 2007
RMC No. 62-2007
Publishes the full text of unnumbered memorandum entitled “EFPS Filers Without Payment for Returns Filed in 2007”
October 3, 2007
RMC No. 63-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2007
October 15, 2007
RMC No. 64-2007
Notifies the loss of one (1) pad of unused BIR Form No. 2524 – Revenue Official Receipt
October 16, 2007
RMC No. 65-2007
Notifies the disposal of old blank Tax Credit Certificates (BIR Form No. 2320) and Tax Debit Memos (BIR Form No. 2321)
October 30, 2007
RMC No. 66-2007
Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200502537996
October 30, 2007
RMC No. 67-2007
Notifies the loss of five (5) sets of unused BIR Form No. 19.65 – Letter of Authority
October 30, 2007
RMC No. 68-2007
Clarifies the authorized signatory in the Certificate Authorizing Registration
November 5, 2007
RMC No. 69-2007
Provides basic questions and answers to clarify the issues concerning the Tax Amnesty Program under Republic Act No. 9480 as implemented by Department Order No. 29-07
November 5, 2007
RMC No. 70-2007
Clarifies the proper treatment of cases under administrative or judicial protest for amnesty tax purposes
November 8, 2007
RMC No. 71-2007
Circularizes the full text of Executive Order No. 646, on the accessibility of information on taxpayers between the BIR and the LGUs for tax collection purposes
November 13, 2007
RMC No. 72-2007
Circularizes the full text of Administrative Order No. 186 directing the City Assessor, Municipal Assessor and Provincial Assessor to annotate in all Tax Declarations the serial number of the CAR issued by the BIR
November 13, 2007
RMC No. 73-2007
Circularizes the re-issuance of the guidelines on the proper treatment of block sale of sales of stock disposed of in the Stock Exchange
November 15, 2007
RMC No. 74-2007
Circularizes the full text of unnumbered memorandum regarding the “Table Audit of Pre-need Companies”
November 16, 2007
RMC No. 75-2007
Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2007
November 16, 2007
RMC No. 76-2007
Prescribes the additional mandatory documentary requirements for One-time Transactions involving transfers of real property
November 19, 2007
RMC No. 77-2007
Clarifies certain issues relative to Revenue Memorandum Circular No. 69-2007 that pertains to the Tax Amnesty Program
November 20, 2007
