BUREAU OF INTERNAL REVENUE

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

9-Dec-11 11-445 

9-Dec-11 11-445 

9-Dec-11 11-445 

9-Dec-11 11-445 

11-Nov-11 11-417 

11-Nov-11 11-417 

11-Nov-11 11-417 

OFFICE OF THE NATIONAL ADMINISTRATIVE REGISTER 

BUREAU OF INTERNAL REVENUE 

ISSUANCE NO. SUBJECT TITLE ADOPTED REMARKS 

Revenue Memorandum 

Circular No. 55-2011 




Order No. 41-2011 


Order No. 42-2011 

Revenue Regulations 

No. 18-2011 







Clarification on when to reckon the redemption period on 

foreclosed property pursuant to Revenue Memorandum 


1 

10-Nov-11 3 Cert. Copies 

Revised BIR Forms No. 1700, 1701, and 1702 25-Nov-11 3 Cert. Copies 

Consolidating and Enhancing the Guidelines and Procedure in 

Identifying, Handling, Closing and Monitoring Real/Actual and 

Invalid Stop-filer Cases 

Amending Certain Provisions of Revenue Memorandum Order 

(RMO) Nos. 11-2008 and 30-2001, Prescribing the Criteria to 

Comply with and the Required Documents to be Submitted by 

the Banks applying to be a Bureau of Internal Revenue's 

Authorized Agent Bank (BIR-AAB) 

Providing Penalties for Violation of the Requirement that 

Output Tax on the Sale of Goods and Services should be 

Separately Indicated in the Sales Invoice or Official Receipt 

Clarification on the Definition of "Financial Institutions" as used 

in Revenue Regulations (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" 

Clarification on the Taxability of Interest from savings and time 

deposits of cooperative's members under Section 24 (B) of the 

National Internal Revenue Code (Tax Code) of 1997, as 

amended 

Circularization of the relevant excerpts from the En Banc 

Supreme Court Decision in the case of Commissioner of 

Internal Revenue vs. Filinvest Development Corporation, G.R. 

Nos. 163653 and 167689 dated July 19, 2011, on the 

Imposition of Documentary Stamp Tax on inter-office memo 

covering advances granted by an affiliated corporation 

10-Oct-11 3 Cert. Copies 


12-Sep-11 3 Cert. Copies 



6-Oct-11 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

11-Nov-11 11-417 

11-Nov-11 11-417 

11-Nov-11 11-417 

11-Nov-11 11-417 

11-Nov-11 11-417 

11-Nov-11 11-417 

11-Nov-11 11-417 














Order No. 37-2011 


No. 16-2011 


No. 17-2011 




Further Clarification on 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 

Circularizing Section 7 of Republic Act No. 9647 known as the 

"Philippine Normal Univesity Modernization Act of 2009" 

Effectivity and Application of Revocation of BIR Ruling Nos. 

002-99, DA-184-04, DA-569-04 and DA-087-06 Under 

Revenue Memorandum Circular (RMC) No. 27-2011 and 

Amending Certain Phrases Thereof 

Circularization of the En Banc Resolution of the Supreme Court 

dated August 23, 2011 denying with finality the Motion for 

Reconsideration on G.R. No. 193007 (Petition for Declaratory 

Relief on Constitutionality of Imposition of VAT on Toll Fees 

with the Prayer for a Protective Cover for Road users and 

Consumers, Renato V. Diaz and Aurora Ma. F. Timbol vs. The 

Secretary of Finance, et al.) [w/ attached En Banc Notice] 

Guidelines in the Processing of Tax Debit Memo (TDM) 

Applications 

Increasing the Amount of Threshold amounts for Sale of 

Residential Lot, Sale of House and Lot, Lease of Residential 

Unit and Sale or Lease of Goods or Properties or Performance 

of Services covered by Section 109 (P), (Q) and (V) of the Tax 

Code of 1997, as amended, thereby Amending Certain 

Provisions of Revenue Regulations No. 16-2005, as amended 

Otherwise Known as Consolidated VAT Regulations of 2005 

Implementing the Tax Provisions of Republic Act No. 9505, 

otherwise known as the "Personal Equity and Retirement 

Account (PERA) Act of 2008" 

2 






28-Jun-11 3 Cert. Copies 


27-Oct-11 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 
























Order No. 35-2011 


Order No. 36-2011 




Revocation of BIR Ruling [DA-(VAT-057) 552-08] dated 

December 18, 2008 pursuant to BIR Ruling 099-2011 dated 

April 6, 2011 

Circularization of the Relevant Excerpts from the En Banc 

Supreme Court Decision in GR No. 193007, on the Imposition 

of Value Added Tax on Toll Fees (w/ attached En Banc G.R. 

No. 193007) 

Clarification of Issues Concerning the Imposition of Improperly 

Accumulated Earnings Tax Pursuant to Section 29 of the Tax 

Code of 1997, in relation to Revenue Regulations No. 2-2001 

BIR Rulings on Socialized Housing under Republic Act No. 

7279 

Revocation of BIR Ruling No. DA-583-04 and Definition of the 

term "Special Purpose Vehicle" 

Clarifications on the Application of Expanded Withholding Tax 

on the Payments of Philippine Health Insurance Corporation to 

Medical Practitioners and/or Hospitals Pertaining to PHIC 

Members' Benefits 

Value Added Tax on Tollway Operators (w/ attached format of 

Memorandum of Undertaking) 

Clarifying Certain Issues Raised on the Taxability of Locally 

Produced Wines 

Circularizing Section 19 of Republic Act No. 9679 known as the 

"Human Development Mutual Fund Law of 2009" 

3 


4-Aug-11 3 Cert. Copies 


14-Mar-11 3 Cert. Copies 







Re-Classification of Revenue District Office 19-Sep-11 3 Cert. Copies 

Amendment to Revenue Memorandum Order No. 26-2011 

providing for Guidelines in the Tax Treatment of Separation 

Benefits received by officials and employees on account of 

their separation from employment due to death, sickness or 

other physical disability and the issuance of Certificate of Tax 

Exemption from income tax and from the withholding tax 

28-Sep-11 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 






Order No. 02-2008 


Order No. 13-2008 


Order No. 20-2008 


Order No. 24-2008 


Order No. 27-2008 


Order No. 32-2008 


Order No. 14-2007 


Order No. 15-2007 




Delegation of Authority to Issue and Sign "Subpoena Duces 

Tecum" in relation to the Conduct of Investigation on 

Taxpayer's Accounting Records 

Prescribing the Policies, Guidelines and Procedures in the 

Collection, Affixture, Remittance and Reporting of 

Documentary Stamp Tax (DST) through "Constructive 

Stamping or Receipt System" on Certificates Issued by 

Government Agencies and its Instrumentalities including Local 

Government Units 

Prescribing the Guidelines for the Preliminary Analysis and 

Audit/Verification of 2007 Internal Revenue Tax Returns and 

the Corresponding Tax Payments for Taxpayers under the 

Large Taxpayers Service and Revenue Regions/Revenue 

District Offices 

4 


8-Jan-08 3 Cert. Copies 


23-May-08 3 Cert. Copies 

Policies and Guidelines for RATE Cases 9-May-08 3 Cert. Copies 

Amendment to Revenue Memorandum Order (RMO) No. 20- 

2007 to Synchronize Procedures Prescribed Therein with 

Requirements under Revenue Regulations No. 30-2002, as 

amended by Revenue Regulations No. 8-2004, on the Exercise 

of the Compromise Power of the Bureau of Internal Revenue 

Amending Section III. (4) Policies and Guidelines of Revenue 

Memorandum Order (RMO) No. 4-2007 Relative to the 

Limitation on the Acceptance of Payments of Internal Revenue 

Taxes thru Revenue Collection Officers (RCOs) 

Prescribing Additional Procedures to Detect the Presence of 

"Fly-by-Night" Taxpayers in the Current Database of the 

Bureau and to Thwart their Subsequent Request to Secure 

Authority to Print (ATP) Sales Invoices/Official Receipts 

Amending RMO 10-2007 Thereby Shortening the Minimum 

Period of Surveillance from Thirty (30) days to Fifteen (15) 

days 



12-Jul-07 3 Cert. Copies 

18-Jul-07 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 

30-Sep-11 11-372 






Order No. 19-2007 


Order No. 20-2007 


Order No. 39-2007 


Order No. 40-2007 


Order No. 41-2007 


No. 11-2011 


No. 12-2011 


No. 13-2011 


No. 14-2011 


No. 15-2011 




The Consolidated Revised Schedule of Compromise Penalties 

for Violations of the National Internal Revenue Code (w/ 

attached Revised Schedule of Compromise Penalty) 

Simplified Processing of Application to Avail Taxpayer's 

Remedies under Section 204(A), Compromise Settlement, and 

Section 204(B), Abatement, Both of the National Internal 

Revenue Code of 1997 

Issuance of Warrants of Distraint and Garnishment, and/or 

Levy on Disputed Assessments Finally Decided by the Bureau 

Against the Taxpayer on Assessments Upheld by the Court of 

Tax Appeals 

Further Amending Pertinent Provisions of Revenue 

Memorandum Order (RMO) No. 57-2000, as Amended by 

RMO 20-2002 and RMO 35-2007, Relative to the Effect of 

Liftng of Closure Order 

5 




12-Dec-07 3 Cert. Copies 


Supplemental Provision to RMO 39-2007 19-Dec-07 3 Cert. Copies 

Revenue Regulations Defining Gross Receipt for Common 

Carrier's tax for International Carriers pursuant to Section 118 

of the Tax Code Amending Sec. 10 of Revenue Regulations 

No. 15-2002 

Reportorial Requirement for Establishments Leasing or Renting 

Out Spaces for Commercial Activities 

Implementing the Tax Provisions of Republic Act No. 9856 

Otherwise Known as "The Real Estate Investment Trust Act of 

2009" 

Amending Certain Provision of Revenue Regulations No. 5- 

2000 as amended, Prescribing the Regulations Governing the 

Manner of the Issuance of Tax Credit Certificates, and the 

Conditions for their Use, Revalidation and Transfer 





Amendment to Section 5 of Revenue Regulations No. 12-2011 26-Aug-11 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

14-Jul-11 11-272 

14-Jul-11 11-272 

14-Jul-11 11-272 

14-Jul-11 11-272 

14-Jul-11 11-272 

14-Jul-11 11-272 

14-Jul-11 11-272 

14-Jul-11 11-272 

2-Jun-11 11-211 

2-Jun-11 11-211 

2-Jun-11 11-211 






No. 7-2011 


No. 8-2011 


No. 9-2011 


No. 10-2011 


Order No. 26-2011 








No. 4-2011 


No. 5-2011 


No. 6-2011 




Policies in the Tax Treatment of Campaign Contributions and 

Expenditures 

Amending Certain Provisions under "Annex A" of Revenue 

Regulations No. 23-2003 dated August 22, 2003 

Amendment to Revenue Regulations No. 3-2011 providing for 

the Policies, Guidelines and Procedures on the Application for 

Change in Accounting Period under Section 46 of the National 

Internal Revenue Code (NIRC) of 1997, As Amended 

Amending Certain Provisions of Revenue Regulations (RR) No. 

16-2005 as Amended by RR No. 4-2007, Otherwise known as 

the Consolidated Value-Added Tax Regulations of 2005, as 

6 

amended 

Guidelines in the Tax Treatment of Separation Benefits 

received by officials and employees on account of their 

separation from employment due to death, sickness or other 

physical disability and the issuance of Certificate of Tax 

Exemption from income tax and from the withholding tax 

Further Clarifications on Issues/Concerns in the 

Implementation of the Electronic Documentary Stamp Tax 

(eDST) System Pursuant to Revenue Regulations No. 7-2009 

Circularizing Revocation of BIR Ruling DA (DT-065) 715-2009 

dated November 27, 2009 

Revocation of BIR Ruling Nos. 002-99, DA-184-04, DA-569-04 

and DA-087-06 

Proper Allocation of Costs and Expenses Amongst Income 

Earnings of Banks and other Financial Institutions for Income 

Tax Reporting Purposes 

Further Amendments to Revenue Regulations Nos. 2-98 and 3- 

98, as last Amended by Revenue Regulations No. 5-2008, with 

Respect to "De Minimis Benefits" 

Suspension of the Implementation of Revenue Regulations No. 

2-2011 


16-Feb-11 3 Cert. Copies 

5-Apr-11 3 Cert. Copies 









10-Mar-11 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

2-Jun-11 11-211 

2-Jun-11 11-211 

2-Jun-11 11-211 

2-Jun-11 11-211 

2-Jun-11 11-211 

2-Jun-11 11-211 

9-Mar-11 11-098 

9-Mar-11 11-098 

9-Mar-11 11-098 














Order No. 13-2011 


Order No. 18-2011 


No. 1-2011 


No. 2-2011 


No. 3-2011 




Revocation of BIR Ruling DA 563-2006 dated September 19, 

2006 pursuant to CTA E.B. Case No. 287 dated January 14, 

7 

2008 

Proposes the Use of Basic Standards Format in Complying 

with the Requirements of Revenue Regulations (RR) No. 15- 

2010 on the Additional Notes to Financial Statements Relative 

to Taxpayers' Tax Compliance 

Income Tax Exemption of Interest Income Earnings from Long 

Term Deposits or Investment Certificates Under Sec 24(B)(1) & 

25(A)(2) of the National Internal Revenue Code (NIRC) of 

1997, As Amended 

Special Treatment of Fringe Benefits under Section 2.33 of 

Revenue Regulations No. 3-98, as last amended by Revenue 

Regulations No. 5-2011 

Amending Certain Provisions of Revenue Memorandum Order 

(RMO) No. 6-2010, relative to the Stamping of Income Tax 

Returns and the Attached Audited Financial Statements, and 

the Number of Copies of Tax Returns to be Submitted and 

Filed 

Acceptance of Out-of-District Income Tax Returns for CY 2010 

filed on April 14 and 15, 2011 only by Individuals Earning 

Purely Compensation Income 

Tax Treatment of Income Earnings and Money Remittances of 

an Overseas Contract Worker (OCW) or Overseas Filipino 

Workers (OFW) 

Filing of Income Tax Return and/or Annual Information Return 

by Individuals, Including Estates and Trusts 

Regulations Providing for the Policies, Guidelines and 

Procedures on the Application for change in Accounting Period 

Under Section 46 of the National Internal Revenue Code 

(NIRC) of 1997, As Amended 










7-Mar-11 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

9-Mar-11 11-098 

9-Mar-11 11-098 

9-Mar-11 11-098 

9-Mar-11 11-098 

7-Jan-11 11-016 

7-Jan-11 11-016 

7-Jan-11 11-016 

7-Jan-11 11-016 

7-Jan-11 11-016 

7-Jan-11 11-016 








Order No. 1-2011 










No. 13-2010 


No. 14-2010 


No. 15-2010 


No. 16-2010 




Prescribing Documents Required to Prove Authority to transact 

with BIR Regarding Tax Credit Certificate (TCC) Issuance, 

Utilization, Revalidation and Transfer 

Prescribing the Policies, Guidelines and Procedures in the 

Implementation of Decisions/Orders on Administrative Cases 

Involving BIR Official/Employee 

8 



6-Jan-11 3 Cert. Copies 

CY 2011 Audit Criteria 28-Jan-11 3 Cert. Copies 

Amended TYs 2010 and 2011 Audit Criteria 3-Feb-11 3 Cert. Copies 

Increase of Excise Tax Rates on Alcohol and Tobacco Products 

pursuant to RA No. 9334 


VAT Exemption of Services by Agricultural Contract Growers 21-Dec-10 3 Cert. Copies 

Late/Out-of-District Filing of Tax Returns 25-Nov-10 3 Cert. Copies 

Amending Pertinent Provisions of Rev. Regulations Nos. 11- 

2006 and 4-2010 on the Accreditation of Tax 

Practitioners/Agents as a Prerequisite to their practice and 

representation before the Bureau of Internal Revenue 

Amending Certain Provisions of Revenue Regulations (RR) No. 

21-2002, As Amended, Implementing Section 6 (H) of the Tax 

Code of 1997, Authorizing the Commissioner of Internal 

Revenue to Prescribe Additional Procedural and/or 

Documentary Requirements in Connection with the Preparation 

and Submission of Financial Statements Accompanying the 

Tax Returns 

Guidelines, Rules and Procedures in the Filing of Confidential 

Information & the Investigation of Cases Arising Therefrom 



25-Nov-10 3 Cert. Copies

DATE 

FILED 

REFERE 

NCE NO. 

9-Dec-11 11-445 

7-Jan-11 11-016 






No. 17-2010 




Consolidated Regulations Implementing R.A. No. 7646, An Act 

Authorizing the Commissioner of Internal Revenue to Prescribe 

the Place for Payment of Internal Revenue Taxes by Large 

Taxpayers and Prescribing the Coverage and Criteria for 

Determining Large Taxpayers 

9 


26-Nov-10 3 Cert. Copies

BUREAU OF INTERNAL REVENUE

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