2011 BIR-RMC Contents

BUREAU OF INTERNAL REVENUE
2011 REVENUE MEMORANDUM

CIRCULAR
2011 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.
SUBJECT MATTER
RMC No. 1-2011

RMC No. 2-2011
Notifies the loss of several accountable forms

Notifies the loss of 2 sets of BIR Form No. 2524 - Revenue Official Receipt
RMC No. 3-2011
Notifies the loss of several BIR Form No. 2524 Revenue Official Receipt
RMC No. 4-2011

RMC No. 5-2011
Prescribes the uniform implementation of procedures in rating Punctuality and

Attendance under RMO No. 29-2004
Prescribes the documents required to prove authority to transact with the Bureau
of Internal Revenue regarding Tax Credit Certificate issuance, utilization,
revalidation and transfer
RMC No. 6-2011
Notifies the loss of several BIR Form No. 2524 - Revenue Official Receipt
RMC No. 7-2011
Notifies the loss of 5 sets of unused BIR Form No. 0535 Taxpayer Information
Sheet
Notifies the loss of 1 set of unused BIR Form No. 2524- Revenue Official Receipt
RMC No. 8-2011

RMC No. 9-2011
RMC No. 10-2011
RMC No. 11-2011
RMC No. 12-2011
RMC No. 13-2011
RMC No. 14-2011
Notifies the loss of 1 set of used but unissued BIR Form No. 1954 Certificate
Authorizing Registration
Publishes the matrix of latest wage orders issued by the Regional Tripartite
Wages and Productivity Boards
Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice
Notifies the loss of 1 set of unused BIR Form No. 2524 Revenue Official
Receipt
Notifies the loss of several BIR Form No. AF51 Accountable Form 51
RMC No. 15-2011
Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils.,

Incorporated pursuant to CTA E.B. Case No. 287
RMC No. 16-2011
Notifies the loss of 3 sets of unused Accountable Form 51 - Official Receipt
RMC No. 17-2011
Proposes the use of basic standard format in complying with the requirements of
RR No. 15-2010 on the additional notes to Financial Statements relative to
taxpayers' tax compliance
RMC No. 18-2011
Clarifies the Income Tax exemption of interest income earnings from long-term
deposits or investment certificates
Notifies the loss of one set of unused BIR Form No. 2524 Revenue Official
Receipt
Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No.
3-98, as last amended by RR No. 5-2011
Prescribes the proper use of BIR Library
Publishes the full text of Executive Order No. 37 entitled "Returning the
Administrative Supervision Over the Securities and Exchange Commission from
the Department of Trade and Industry to the Department of Finance"
RMC No. 19-2011

RMC No. 20-2011
RMC No. 21-2011
RMC No. 22-2011
RMC No. 23-2011
Publishes the full text of Wage Order No. NCR-16, Providing a Cost of Living
Allowance in the National Capital Region and clarifying its tax implications to
Minimum Wage Earners exempt from Income Tax
RMC No. 24-2011
Further clarifies the issues/concerns in the implementation of the Electronic

Documentary Stamp Tax (eDST) System
RMC No. 25-2011
Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to

Certificate Authorizing Registration application of Metro Manila Pacific
Corporation on its sale of Bonifacio Land Corp. shares
RMC No. 26-2011
Notifies the loss of 13 sets of unused BIR Form No. 2524 Revenue Official
Receipt
Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06
RMC No. 27-2011

RMC No. 28-2011
Includes the United Coconut Planters Bank in the list of Authorized Agent Banks
who are authorized to accept payment of internal revenue taxes from taxpayers
enrolled in the Bureaus Electronic Filing and Payment System and registered
under the splitted Revenue District Offices
RMC No. 29-2011

RMC No. 30-2011
Notifies the loss of 2 pads of unused BIR Form No. 2524 Revenue Official
Receipt
Notifies the loss of 4 sets of unused BIR Form No. 0423 - Apprehension Slip
RMC No. 31-2011
Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008
RMC No. 32-2011
Notifies the loss of 1 pad of unused BIR Form No. 2524 Revenue Official
Receipt
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF
Cruz & Co., Inc.
Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR
No. 193007, on the imposition of Value-Added Tax on Toll Fees
RMC No. 33-2011

RMC No. 34-2011
RMC No. 35-2011
Clarifies issues concerning the imposition of Improperly Accumulated Earnings

Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001
RMC No. 36-2011
Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279
RMC No. 37-2011
Revokes BIR Ruling No. DA-583-04 and defines the term Special Purpose
Vehicle
Clarifies the application of Expanded Withholding Tax on the payments of PHIC
to medical practitioners and/or hospitals pertaining to PHIC members benefits
RMC No. 38-2011
RMC No. 39-2011

RMC No. 40-2011
RMC No. 41-2011
Imposes Value-Added Tax on Tollway Operators

Notifies the use of new Income Tax forms
Clarifies certain issues raised on the taxability of locally-produced wines
RMC No. 42-2011
Enjoins participation to the celebration of the 22nd National Statistics Month in

October 2011
Circularizes Section 19 of RA No. 9679 known as the Human Development
Mutual Fund Law of 2009
Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the
Use of the Procurement Service (PS) and the Philippine Government Electronic
Procurement System (PhilGEPS) in Procurement Activities"
RMC No. 43-2011

RMC No. 44-2011
RMC No. 45-2011
Publishes the full text of memorandum issued by the DBM Secretary entitled
Posting of Programs of Work of Infrastructure Projects on Agency/Department
Official Website
RMC No. 46-2011
larifies the definition of Financial Institutions as used in RR No. 4-2011 on the

Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks
and Other Financial Institutions for Income Tax Reporting Purposes
RMC No. 47-2011
Clarifies the taxability of interest from savings and time deposits of cooperatives
members
RMC No. 48-2011

Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on interoffice memo covering advances granted by an affiliated corporation
RMC No. 49-2011
Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of

Philippine Health Insurance Corporation (PHIC), including the Income Tax
withholding obligation of hospitals/clinics on case rates of PHIC and the matter of
5% Final Withholding VAT for government money payments
RMC No. 50-2011
Notifies the loss of 2 sets of unused Accountable Form No. 51- Official Receipt
RMC No. 51-2011
Circularizes Section 7 of RA No. 9647 known as the Philippine Normal

University Modernization Act of 2009
Publishes the full text of the Memorandum of Agreement among the Tax
Management Association of the Philippines, Inc., the Department of Education
National Capital Region and the Bureau Internal Revenue and the Mechanics of
the Oratorical Contest
RMC No. 52-2011
RMC No. 53-2011
Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain
phrases thereof
RMC No. 54-2011
Circularizes the En Banc Resolution of the Supreme Court denying with finality
the Motion for Reconsideration on G.R. No. 193007 upholding the validity of
imposition of VAT on Toll Fees
RMC No. 55-2011
Clarifies the redemption period on foreclosed property pursuant to RMC No. 582008
Further amends BIR Form Nos. 1700, 1701 and 1702
Suspends all audit and other field operations of the BIR effective December 19,
2011
Clarifies the crediting of tax collections thru Special Allotment Release Orders,
Tax Subsidy Availment Certificates and Tax Subsidy Debit Memos
RMC No. 56-2011

RMC No. 57-2011
RMC No. 58-2011
RMC No. 59-2011
RMC No. 60-2011

RMC No. 61-2011
Reiterates the issuance of service record as a requirement for processing of

retirement and terminal leave benefits
Notifies the loss of 13 sets of unused BIR Form No. 1954 Certificate
DATE OF ISSUE
January 3, 2011
January 3, 2011
January 3, 2011
January 19, 2011
February 3, 2011
February 11, 2011

February 11, 2011
February 11, 2011
February 16, 2011
February 24, 2011
February 25, 2011
March 2, 2011
March 8, 2011
March 8, 2011
March 16, 2011
April 4, 2011
April 4, 2011
April 12, 2011

April 25, 2011
May 13, 2011
May 13, 2011
May 17, 2011
June 8, 2011
June 17, 2011
June 17, 2011
June 29, 2011

July 1, 2011
July 11, 2011
July 21, 2011

July 21, 2011
August 4, 2011
August 8, 2011
August 12, 2011
August 15, 2011
August 17, 2011
August 31, 2011

August 31, 2011
September 1, 2011
September 5, 2011
September 5, 2011
September 20, 2011
September 21, 2011
September 28, 2011
September 28, 2011
September 28, 2011
October 3, 2011
October 5, 2011
October 6, 2011
October 11, 2011
October 21, 2011

November 3, 2011
November 3, 2011
November 4, 2011
November 8, 2011
November 11, 2011

November 18, 2011
November 25, 2011
December 16, 2011
December 19, 2011
December 22, 2011

December 29, 2011
2011 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.
SUBJECT MATTER
RMC No. 1-2011
Notifies the loss of several accountable forms
RMC No. 2-2011
Notifies the loss of 2 sets of BIR Form No. 2524 - Revenue Official Receipt
RMC No. 3-2011
Notifies the loss of several BIR Form No. 2524 Revenue Official Receipt
RMC No. 4-2011
Prescribes the uniform implementation of procedures in rating Punctuality and

Attendance under RMO No. 29-2004
RMC No. 5-2011
Prescribes the documents required to prove authority to transact with the Bureau
of Internal Revenue regarding Tax Credit Certificate issuance, utilization,
revalidation and transfer
RMC No. 6-2011
Notifies the loss of several BIR Form No. 2524 - Revenue Official Receipt
RMC No. 7-2011
Notifies the loss of 5 sets of unused BIR Form No. 0535 Taxpayer Information
Sheet
RMC No. 8-2011
Notifies the loss of 1 set of unused BIR Form No. 2524- Revenue Official
Receipt
RMC No. 9-2011
RMC No. 10-2011
RMC No. 11-2011
Publishes the matrix of latest wage orders issued by the Regional Tripartite
Wages and Productivity Boards
RMC No. 12-2011
Notifies the loss of 1 set of unused BIR Form No. 0421- Tax Verification Notice
RMC No. 13-2011
Notifies the loss of 1 set of unused BIR Form No. 2524 Revenue Official
Receipt
RMC No. 14-2011
Notifies the loss of several BIR Form No. AF51 Accountable Form 51
RMC No. 15-2011
Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils.,

Incorporated pursuant to CTA E.B. Case No. 287
RMC No. 16-2011
Notifies the loss of 3 sets of unused Accountable Form 51 - Official Receipt
RMC No. 17-2011
Proposes the use of basic standard format in complying with the requirements of
RR No. 15-2010 on the additional notes to Financial Statements relative to
taxpayers' tax compliance
RMC No. 18-2011
Clarifies the Income Tax exemption of interest income earnings from long-term
deposits or investment certificates
RMC No. 19-2011
Notifies the loss of one set of unused BIR Form No. 2524 Revenue Official
Receipt
RMC No. 20-2011
Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No.
3-98, as last amended by RR No. 5-2011
RMC No. 21-2011
Prescribes the proper use of BIR Library
RMC No. 22-2011
Publishes the full text of Executive Order No. 37 entitled "Returning the
Administrative Supervision Over the Securities and Exchange Commission from
the Department of Trade and Industry to the Department of Finance"
RMC No. 23-2011
Publishes the full text of Wage Order No. NCR-16, Providing a Cost of Living
Allowance in the National Capital Region and clarifying its tax implications to
Minimum Wage Earners exempt from Income Tax
RMC No. 24-2011
Further clarifies the issues/concerns in the implementation of the Electronic

Documentary Stamp Tax (eDST) System
RMC No. 25-2011
Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to

Certificate Authorizing Registration application of Metro Manila Pacific
Corporation on its sale of Bonifacio Land Corp. shares
RMC No. 26-2011
Notifies the loss of 13 sets of unused BIR Form No. 2524 Revenue Official
Receipt
RMC No. 27-2011
Revokes BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 and DA-087-06
RMC No. 28-2011
Includes the United Coconut Planters Bank in the list of Authorized Agent Banks
who are authorized to accept payment of internal revenue taxes from taxpayers
enrolled in the Bureaus Electronic Filing and Payment System and registered
under the splitted Revenue District Offices
RMC No. 29-2011
Notifies the loss of 2 pads of unused BIR Form No. 2524 Revenue Official
Receipt
RMC No. 30-2011
Notifies the loss of 4 sets of unused BIR Form No. 0423 - Apprehension Slip
RMC No. 31-2011
Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008
RMC No. 32-2011
Notifies the loss of 1 pad of unused BIR Form No. 2524 Revenue Official
Receipt
RMC No. 33-2011
Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF
Cruz & Co., Inc.
RMC No. 34-2011

No. 193007, on the imposition of Value-Added Tax on Toll Fees
RMC No. 35-2011
Clarifies issues concerning the imposition of Improperly Accumulated Earnings

Tax pursuant to Section 29 of the Tax Code of 1997, in relation to RR No. 2-2001
RMC No. 36-2011
Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279
RMC No. 37-2011
Revokes BIR Ruling No. DA-583-04 and defines the term Special Purpose
Vehicle
RMC No. 38-2011
Clarifies the application of Expanded Withholding Tax on the payments of PHIC

to medical practitioners and/or hospitals pertaining to PHIC members benefits
RMC No. 39-2011
Imposes Value-Added Tax on Tollway Operators
RMC No. 40-2011
Notifies the use of new Income Tax forms
RMC No. 41-2011
Clarifies certain issues raised on the taxability of locally-produced wines
RMC No. 42-2011
Enjoins participation to the celebration of the 22nd National Statistics Month in

October 2011
RMC No. 43-2011
Circularizes Section 19 of RA No. 9679 known as the Human Development

Mutual Fund Law of 2009
RMC No. 44-2011
Publishes the full text of DBM Circular Letter No. 2011-6 entitled "Directing the
Use of the Procurement Service (PS) and the Philippine Government Electronic
Procurement System (PhilGEPS) in Procurement Activities"
RMC No. 45-2011
Publishes the full text of memorandum issued by the DBM Secretary entitled
Posting of Programs of Work of Infrastructure Projects on Agency/Department
Official Website
RMC No. 46-2011
larifies the definition of Financial Institutions as used in RR No. 4-2011 on the

Proper Allocation of Costs and Expenses Amongst Income Earnings of Banks
and Other Financial Institutions for Income Tax Reporting Purposes
RMC No. 47-2011
Clarifies the taxability of interest from savings and time deposits of cooperatives
members
RMC No. 48-2011

Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on interoffice memo covering advances granted by an affiliated corporation
RMC No. 49-2011
Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of

Philippine Health Insurance Corporation (PHIC), including the Income Tax
withholding obligation of hospitals/clinics on case rates of PHIC and the matter
of 5% Final Withholding VAT for government money payments
RMC No. 50-2011
Notifies the loss of 2 sets of unused Accountable Form No. 51- Official Receipt
RMC No. 51-2011
Circularizes Section 7 of RA No. 9647 known as the Philippine Normal

University Modernization Act of 2009
RMC No. 52-2011
Publishes the full text of the Memorandum of Agreement among the Tax
Management Association of the Philippines, Inc., the Department of Education
National Capital Region and the Bureau Internal Revenue and the Mechanics of
the Oratorical Contest
RMC No. 53-2011
Sets the effectivity and application of revocation of BIR Ruling Nos. 002-99, DA184-04, DA-569-04 and DA-087-06 under RMC No. 27-2011 and amends certain
phrases thereof
RMC No. 54-2011
Circularizes the En Banc Resolution of the Supreme Court denying with finality
the Motion for Reconsideration on G.R. No. 193007 upholding the validity of
imposition of VAT on Toll Fees
RMC No. 55-2011
Clarifies the redemption period on foreclosed property pursuant to RMC No. 582008
RMC No. 56-2011
RMC No. 57-2011
Further amends BIR Form Nos. 1700, 1701 and 1702
RMC No. 58-2011
Suspends all audit and other field operations of the BIR effective December 19,
2011
RMC No. 59-2011
Clarifies the crediting of tax collections thru Special Allotment Release Orders,
Tax Subsidy Availment Certificates and Tax Subsidy Debit Memos
RMC No. 60-2011
Reiterates the issuance of service record as a requirement for processing of

retirement and terminal leave benefits
RMC No. 61-2011
Notifies the loss of 13 sets of unused BIR Form No. 1954 Certificate
DATE OF ISSUE
January 3, 2011
January 3, 2011
January 3, 2011
January 19, 2011
February 3, 2011
February 11, 2011

February 11, 2011
February 11, 2011
February 16, 2011
February 24, 2011
February 25, 2011
March 2, 2011
March 8, 2011
March 8, 2011
March 16, 2011
April 4, 2011
April 4, 2011
April 12, 2011

April 25, 2011
May 13, 2011

May 13, 2011
May 17, 2011
June 8, 2011
June 17, 2011

June 17, 2011
June 29, 2011

July 1, 2011
July 11, 2011
July 21, 2011

July 21, 2011
August 4, 2011
August 8, 2011
August 12, 2011
August 15, 2011
August 17, 2011
August 31, 2011

August 31, 2011
September 1, 2011
September 5, 2011
September 5, 2011
September 20, 2011
September 21, 2011
September 28, 2011
September 28, 2011
September 28, 2011
October 3, 2011
October 5, 2011
October 6, 2011
October 11, 2011
October 21, 2011

November 3, 2011
November 3, 2011
November 4, 2011
November 8, 2011
November 11, 2011

November 18, 2011
November 25, 2011
December 16, 2011
December 19, 2011
December 22, 2011

December 29, 2011

2011 BIR-RMC Contents

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BUREAU OF INTERNAL REVENUE

2011 REVENUE MEMORANDUM

2011 BUREAU OF INTERNAL REVENUE

RMC No. 1-2011

Notifies the loss of several accountable forms

RMC No. 3-2011

RMC No. 4-2011

Prescribes the uniform implementation of procedures in rating Punctuality and

RMC No. 6-2011

RMC No. 7-2011

RMC No. 8-2011

RMC No. 15-2011

Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils.,

RMC No. 16-2011

Notifies the loss of 3 sets of unused Accountable Form 51 - Official Receipt

RMC No. 17-2011

RMC No. 18-2011

RMC No. 19-2011

RMC No. 23-2011

RMC No. 24-2011

Further clarifies the issues/concerns in the implementation of the Electronic

RMC No. 25-2011

Circularizes the revocation of BIR Ruling DA (DT-065) 715-2009 in relation to

RMC No. 26-2011

RMC No. 27-2011

RMC No. 29-2011

RMC No. 31-2011

Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008

RMC No. 32-2011

RMC No. 33-2011

RMC No. 35-2011

Clarifies issues concerning the imposition of Improperly Accumulated Earnings

RMC No. 36-2011

RMC No. 37-2011

RMC No. 38-2011

RMC No. 39-2011

Imposes Value-Added Tax on Tollway Operators

RMC No. 42-2011

Enjoins participation to the celebration of the 22nd National Statistics Month in

RMC No. 43-2011

RMC No. 45-2011

RMC No. 46-2011

larifies the definition of Financial Institutions as used in RR No. 4-2011 on the

RMC No. 47-2011

RMC No. 48-2011

Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR

RMC No. 49-2011

Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of

RMC No. 50-2011

RMC No. 51-2011

Circularizes Section 7 of RA No. 9647 known as the Philippine Normal

RMC No. 52-2011

RMC No. 53-2011

RMC No. 54-2011

RMC No. 55-2011

RMC No. 56-2011

RMC No. 60-2011

Reiterates the issuance of service record as a requirement for processing of

February 11, 2011

April 12, 2011

June 17, 2011

June 17, 2011

June 29, 2011

July 21, 2011