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Showing 76 results: Memorandum Circulars issued in 2013

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 76-2013Prescribes the revised Satisfaction Survey FormDec 27, 2013View
RMC No. 75-2013Suspends all audit and field operations of the Bureau of Internal Revenue effective December 16, 2013Dec 16, 2013View
RMC No. 74-2013Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013Nov 27, 2013View
RMC No. 73-2013Amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations and its Specialized Agencies, provides clarifications therefor as well as additional guidelines on the tax filing obligations of individual taxpayers concernedNov 26, 2013View
RMC No. 72-2013Publishes the full text of Department Order No. 052-2013 entitled "Formalizing the Fiscal Intelligence Unit (FIU) Under the Office of the Secretary of Finance"Nov 26, 2013View
RMC No. 71-2013Publishes the Daily Minimum Wage Rates in the National Capital Region pursuant to Wage Order No. NCR-18Nov 18, 2013View
RMC No. 70-2013Corrects and provides clarifications on the list of documentary requirements on application for registrationNov 12, 2013View
RMC No. 69-2013Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 011, s-2012 entitled “Premium Contribution Schedule of the Formal Sector Employees and their Employers Effective 01 January 2013”Nov 8, 2013View
RMC No. 68-2013Publishes the full text of Philippine Health Insurance Corporation (PhilHealth) Circular No. 057, s-2012 entitled "Partial Deferral of the Implementation of PhilHealth Premium Contribution Increase Until the End of CY 2013"Oct 25, 2013View
RMC No. 67-2013Notifies the loss of 1 pad of unused BIR Form No. 0423 – Apprehension SlipOct 3, 2013View
RMC No. 66-2013Circularizes the revocation of BIR Ruling No. 011-07Oct 1, 2013View
RMC No. 65-2013Notifies the loss of 2 pads of unused BIR Form No. 2524 – Revenue Official ReceiptOct 1, 2013View
RMC No. 64-2013Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09Oct 1, 2013View
RMC No. 63-2013Clarifies taxable year covered by Revenue Regulations No. 12-2013Sep 30, 2013View
RMC No. 62-2013Enjoins participation to the celebration of the 11th anniversary of the Development Policy Research MonthSep 20, 2013View
RMC No. 61-2013Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printersSep 11, 2013View
RMC No. 60-2013Enjoins participation to the celebration of the 24th National Statistics Month (NSM) in October 2013Sep 6, 2013View
RMC No. 59-2013Publishes the full text of National Archives of the Philippines General Circular No. 4 prescribing the guidelines on the national inventory of recordsSep 4, 2013View
RMC No. 58-2013Publishes the full text of Operations Memorandum No. 4-2013 relative to the issuance of Provisionary Tax Clearance in relation to the provisions of Executive Order No. 398Sep 2, 2013View
RMC No. 57-2013Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated salesAug 29, 2013View
RMC No. 56-2013Extends the August 20-22, 2013 tax deadline to August 23, 2013 for e-Filing/Filing and e-Payment/RemittanceAug 22, 2013View
RMC No. 55-2013Reiterates taxpayers’ obligations in relation to online business transactionsAug 22, 2013View
RMC No. 54-2013Extends the validity of provisional accreditation granted to printers of principal and supplementary receipts/invoicesAug 15, 2013View
RMC No. 53-2013Clarifies the taxability of donations given to homeowners’ association of subdivisions and villagesAug 14, 2013View
RMC No. 52-2013Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersAug 12, 2013View