BUREAU OF INTERNAL REV

2013 REVENUE MEMORANDUM

2013 BUREAU OF INTERNAL REVENUE

REVENUE MEMORANDUM CIRCULAR
RMC NO.

SUBJECT MATTER

RMC No. 1-2013

Notifies the cancellation of one (1) unissued set of BIR Form No. 2313 Certificate Authorizing Registration

RMC No. 2-2013

Clarifies certain provisions of RR No. 12-2012 on the deductibility of

depreciation expenses as it relates to purchase of vehicles and other expenses
related thereto and the input taxes allowed therefor

RMC No. 3-2013

Clarifies certain provisions of RR No. 17-2012 implementing the provisions of

RA No. 10351 as well as the provisions of RMC No. 90-2012 providing the initial
tax classifications of alcohol and tobacco products

RMC No. 4-2013

Requires tax-exempt hospitals to secure revalidated tax exemption

rulings/certificates

RMC No. 5-2013

Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines
Implementing the Special Provision of the General Appropriations Act on VAT
Refunds on Importation"

RMC No. 6-2013

Clarifies taxpayers' concerns on the audit program and their responsibility in

engaging tax agents/practitioners

RMC No. 7-2013

Circularizes the BIR Framework for Information Systems

RMC No. 8-2013

Publishes the full text of Joint Circular No. 6-2012 entitled Joint Guidelines
Implementing the Special Provision of the General Appropriations Act on ValueAdded Tax (VAT) Refunds

RMC No. 9-2013

Clarifies the taxability of association dues, membership fees and other

assessments/charges collected by homeowners associations

RMC No. 10-2013

Prescribes the transition procedures for all eFPS filers in filing tax returns
affected by the revised tax rates on alcohol and tobacco products

RMC No. 11-2013

Prescribes the BIR Priority Programs for CY 2013

RMC No. 12-2013

Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official
Receipt

RMC No. 13- 2013

Notifies the loss of 1 unused set of BIR Form No. 2524 - Revenue Official
Receipt

RMC No. 14-2013

Notifies the loss of 4 unused sets of BIR Form No. 2524 - Revenue Official
Receipt

RMC No. 15-2013

Publishes and implements pertinent provisions of Resolution No. 9476 issued

by the Commission on Elections (COMELEC) on June 2012

RMC No. 16-2013

Clarifies the tax implications and recording of deposits/advances for expenses

received by taxpayers not covered by RMC No. 89-2012

RMC No. 17-2013

Clarifies the taxes due from Financial or Technical Assistance Agreement

(FTAA) Contractors during Recovery Periods

RMC No. 18-2013

Further clarifies the taxability of distilled spirits provided under RMC No. 3-2013

RMC No. 19-2013

Notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313
Certificate Authorizing Registration

RMC No. 20-2013

Publishes the full text of National Budget Circular No. 545 entitled Guidelines
on the Release of Funds for FY 2013

RMC No. 21-2013

Amends RMC No. 57-2011, entitled Revised Forms No. 1700, 1701 and 1702

RMC No. 22-2013

Gives notice on the missing duplicate copy from 1 unused set of BIR Form No.
0421 Tax Verification Notice

RMC No. 23-2013

Circularizes the full text of PEZA Board Resolution No. 12-610

RMC No. 24-2013

Notifies the loss of 50 unused sets of Accountable Form No. 51 Official

Receipt

RMC No. 25-2013

Notifies the loss of 50 sets of unused BIR Form No. 2524 - Revenue Official
Receipt

RMC No. 26-2013

Disseminates the Primer on BIR Form No. 1701 (Annual Income Tax Return for
Self-Employed Individuals, Estates and Trusts, including those with both
business and compensation income) and BIR Form No. 1702 (Annual Income
Tax Return for Corporation, Partnership and other Non-Individual Taxpayer)
November 2011 ENCS

RMC No. 27-2013

Provides guidelines in the filing, receiving and processing of TY 2012 Income

Tax Returns and prescribes the additional attachment of the regular allowable
itemized deductions to BIR Form November 2011 ENCS versions

RMC No. 28-2013

Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 4332012

RMC No. 29-2013

Advises the acceptance of Income Tax Returns for Calendar Year 2012 filed by
certain government officials and employees

RMC No. 30-2013

Strictly implements the provisions of RR No. 9-2001, as amended, regarding the

electronic filing of tax returns and electronic payment of taxes due thereon

RMC No. 31-2013

Prescribes the guidelines on the taxation of compensation income of Philippine

nationals and alien individuals employed by foreign
governments/embassies/diplomatic missions and international organizations
situated in the Philippines

RMC No. 32-2013

Notifies the loss of 50 sets of unused BIR Form No. 2231 Withdrawal
Certificate

RMC No. 33-2013

Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees
and licensees

RMC No. 34-2013

Clarifies the proper accomplishment and filing of Estate Tax returns

RMC No. 35-2013

Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the
amendment of Section 12 of DO No. 03-08 entitled Rules and Regulations to
Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise
Known as the Bases Conversion and Development Act of 1992, and for Other
Purposes.

RMC No. 36-2013

Publishes the full text of Commission on Audit Circular No. 2013-004, entitled
"Information and Publicity on Programs/Projects/Activities of Government
Agencies"

RMC No. 37-2013

Publishes the full text of Department Order No. 17-2013 of the Department of
Finance relative to the priority measures for implementation by the Bureau of
Customs

RMC No. 38-2013

Clarifies the implication of Legal Petition Notices/ Declarations and similar

documents on the audit/assessment process

RMC No. 39-2013

Clarifies the guidelines on the receipt of protest letter on Final Assessment

Notices and Final Decision on Disputed Assessments

RMC No. 40-2013

Circularizes the full text of RA No. 10378 entitled An Act Recognizing the
Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to
International Carriers and Rationalizing Other Taxes Imposed Thereon by
Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal
Revenue Code (NIRC), as Amended, and for Other Purposes

RMC No. 41-2013

Publishes the full text of Implementing Rules and Regulations of RA No. 10165,
otherwise known as the "Foster Care Act of 2012"

RMC No. 42-2013

Notifies the loss of 4 sets of previously cancelled BIR Form No. 0402 - Authority
to Cancel Assessment

RMC No. 43-2013

Notifies the loss of 1 unused set of BIR Form No. 2524 Revenue Official
Receipt

RMC No. 44-2013

Extends the validity of unused/unissued principal and supplementary

receipts/invoices printed prior to January 18, 2013 and other matters

RMC No. 45-2013

Notifies the loss of 1 unused set of BIR Form No. 2524 Revenue Official
Receipt

RMC No. 46-2013

Clarifies the taxability of benefits under Collective Negotiations Agreement

granted to government employees organizations duly approved/accredited by
the Civil Service Commission

RMC No. 47-2013

Notifies the loss of several accountable forms

RMC No. 48-2013

Issues tax compliance reminders to participants of the May 13, 2013 midterm
elections

RMC No. 49-2013

Circularizes the revocation of Certification Ruling issued under SN No. 391-2009

RMC No. 50-2013

Clarifies the Tentative Annual Income Tax Returns being filed by certain
taxpayers

RMC No. 51-2013

Notifies the loss of original copies from 2 unused sets of BIR Form No. 2313
Certificate Authorizing Registration

RMC No. 52-2013

Clarifies the validity of unused/unissued principal and supplementary

receipts/invoices printed prior to January 18, 2013 and other matters

RMC No. 53-2013

Clarifies the taxability of donations given to homeowners association of

subdivisions and villages

RMC No. 54-2013

Extends the validity of provisional accreditation granted to printers of principal

and supplementary receipts/invoices

RMC No. 55-2013

Reiterates taxpayers obligations in relation to online business transactions

RMC No. 56-2013

Extends the August 20-22, 2013 tax deadline to August 23, 2013 for eFiling/Filing and e-Payment/Remittance

RMC No. 57-2013

Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input
taxes attributable to VAT zero-rated sales

RMC No. 58-2013

Publishes 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. 398

RMC No. 59-2013

Publishes the full text of National Archives of the Philippines General Circular
No. 4 prescribing the guidelines on the national inventory of records

RMC No. 60-2013

Enjoins participation to the celebration of the 24th National Statistics Month

(NSM) in October 2013

RMC No. 61-2013

Prohibits the printing of principal and supplementary receipts/invoices by nonaccredited/unauthorized printers

RMC No. 62-2013

Enjoins participation to the celebration of the 11th anniversary of the

Development Policy Research Month

RMC No. 63-2013

Clarifies taxable year covered by Revenue Regulations No. 12-2013

RMC No. 64-2013

Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09

RMC No. 65-2013

Notifies the loss of 2 pads of unused BIR Form No. 2524 Revenue Official
Receipt

RMC No. 66-2013

Circularizes the revocation of BIR Ruling No. 011-07

RMC No. 67-2013

Notifies the loss of 1 pad of unused BIR Form No. 0423 - Apprehension Slip

RMC No. 68-2013

Publishes 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"

RMC No. 69-2013

Publishes 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

RMC No. 70-2013

Corrects and provides clarifications on the list of documentary requirements on

application for registration

RMC No. 71-2013

Publishes the Daily Minimum Wage Rates in the National Capital Region
pursuant to Wage Order No. NCR-18

RMC No. 72-2013

Publishes the full text of Department Order No. 052-2013 entitled "Formalizing
the Fiscal Intelligence Unit (FIU) Under the Office of the Secretary of Finance"

RMC No. 73-2013

Amends 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 concerned

RMC No. 74-2013

Circularizes the tax implications of Electric Cooperatives registered with the

National Electrification Administration pursuant to BIR Ruling No. 398-2013

RMC No. 75-2013

Suspends all audit and field operations of the Bureau of Internal Revenue
effective December 16, 2013

RMC No. 76-2013

Prescribes the revised Satisfaction Survey Form

DATE OF ISSUE

January 4, 2013

January 7, 2013

January 9, 2013

January 14, 2013

January 18, 2013

January 18, 2013

January 22, 2013

January 25, 2013

January 30, 2013

February 6, 2013
February 11, 2013

February 13, 2013

February 13, 2013

February 13, 2013

February 13, 2013

February 15, 2013

February 15, 2013

February 15, 2013

February 25, 2013

February 28, 2013

March 1, 2013

March 4, 2013
March 5, 2013

March 13, 2013

March 13, 2013

March 19, 2013

March 20, 2013

April 1, 2013

April 2, 2013

April 8, 2013

April 12, 2013

April 15, 2013

April 23, 2013

April 26, 2013

April 29, 2013

May 2, 2013

May 3, 2013

May 3, 2013

May 7, 2013

May 14, 2013

May 16, 2013

May 21, 2013

May 28, 2013

June 11, 2013

June 11, 2013

June 26, 2013

July 1, 2013

July 8, 2013

July 10, 2013

July 18, 2013

July 22, 2013

August 12, 2013

August 14, 2013

August 15, 2013

August 22, 2013

August 22, 2013

August 29, 2013

September 2, 2013

September 4, 2013

September 6, 2013

September 11, 2013

September 20, 2013

September 30, 2013

October 1, 2013

October 1, 2013
October 1, 2013

October 3, 2013

October 25, 2013

November 8, 2013

November 12, 2013

November 18, 2013

November 26, 2013

November 26, 2013

November 27, 2013

December 16, 2013

December 27, 2013