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BUREAU OF INTERNAL REVENUE

2007 REVENUE MEMORANDUM


CIRCULAR

2007 BUREAU OF INTERNAL REVENUE


REVENUE MEMORANDUM CIRCULAR
RMC NO.

SUBJECT MATTER

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

RMC No. 2-2007

Provides guidelines in the form of basic questions and answers regarding the
Improved Voluntary Assessment Program (IVAP)

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

RMC No. 4-2007

Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of December 2006

RMC No. 5-2007

Circularizes the guidelines in the implementation of RR Nos. 13-2001 and 152006 for taxpayers under the jurisdiction of the Large Taxpayers Service

RMC No. 6-2007

Further extends the deadline for availment of the Improved Voluntary


Assessment Program until March 30, 2007

RMC No. 7-2007

Further extends the deadline for availment of the One-Time Administrative


Abatement until March 30, 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

RMC No. 9-2007

Circularizes the memorandum of the Commissioner of Internal Revenue


regarding offers of payment of taxes from taxpayers

RMC No. 10-2007 Circularizes the memorandum of the Commissioner of Internal Revenue
regarding tax mapping operations on properties for rent/lease
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
RMC No. 12 -2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of January 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

RMC No. 14-2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of February 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

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
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
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)
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
RMC No. 20-2007 Notifies the loss of 1 set of unused BIR Form No. 0423-Apprehension Slip with
Serial No. APS200100001950
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

RMC No. 22-2007 Extends the deadline for the completion and reporting of the pre-audit of 2005
tax returns until June 29, 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

RMC No. 24-2007 Further extends the deadline for availment of the Expanded One-Time
Administrative Abatement until June 29, 2007
RMC No. 25-2007 Further extends the deadline for availment of the Improved Voluntary
Assessment Program (IVAP) until June 29, 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
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"
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 Governments Share in Premium Contribution for the Period July 1997
to December 1998

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

RMC No. 30-2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of March 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

RMC No. 32-2007 Circularizes the Memorandum of the Commissioner of Internal Revenue dated
April 26, 2007in relation tothe new paradigm in meeting the collection target

RMC No. 33-2007 Publishes the full text of PhilHealth Circular No. 24-2005 regarding the issuance
of Official Receipts for PhilHealth reimbursements
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
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
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

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
RMC No. 38-2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of April 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

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

RMC No. 41-2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of May 2007
RMC No. 42-2007 Notifies the loss of sixteen (16) sets of unused BIR Form No. 1954 Certificate
Authorizing Registration
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

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

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

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

RMC No. 47-2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of June 2007
RMC No. 48-2007 Circularizes the full text of the letter of Chief State Prosecutor Jovencito R. Zuo
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

RMC No. 49-2007 Lifts the suspension of certain provisions of Revenue Regulations No. 3-2006
provided under Revenue Memorandum Circular No. 10-2006

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

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

RMC No. 52-2007 Notifies the loss of one (1) set of unused BIR Form No. 1954 Certificate
Authorizing Registration
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
RMC No. 54-2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of July 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
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
RMC No. 57-2007 Enjoins revenuers to participate in the activities to celebrate the 18th National
Statistics Month in October 2007
RMC No. 58-2007 Notifies the loss of BIR Form No. 1918 Authority to Release Imported Goods

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
RMC No. 60-2007 Suspends temporarily the implementation of the provision of Section B.2.c.3 of
Revenue Memorandum Circular No. 40-2006

RMC No. 61-2007 Notifies the loss of one (1) set of unused BIR Form No. 1954 Certificate
Authorizing Registration

RMC No. 62-2007 Publishes the full text of unnumbered memorandum entitled EFPS Filers
Without Payment for Returns Filed in 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
RMC No. 64-2007 Notifies the loss of one (1) pad of unused BIR Form No. 2524 Revenue Official
Receipt
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)
RMC No. 66-2007 Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524Revenue Official Receipt with Serial No. ROR200502537996
RMC No. 67-2007 Notifies the loss of five (5) sets of unused BIR Form No. 19.65 Letter of
Authority
RMC No. 68-2007 Clarifies the authorized signatory in the Certificate Authorizing Registration

RMC No. 69-2007 Provides basic questions and answers to clarify the issues concerning the Tax
Amnesty Program under Republic Act No. 9480
RMC No. 70-2007 Clarifies the proper treatment of cases under administrative or judicial protest
for amnesty tax purposes
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
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
RMC No. 73-2007 Re-issues the guidelines on the proper treatment of block sale of sales of stock
disposed of in the Stock Exchange
RMC No. 74-2007 Circularizes the full text of an unnumbered Memorandum regarding the Table
Audit of Pre-need Companies
RMC No. 75-2007 Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for
tax refunds issued for the month of October 2007
RMC No. 76-2007 Prescribes the additional mandatory documentary requirements for one-time
transactions involving transfers of real property

RMC No. 77-2007 Clarifies certain issues relative to the Tax Amnesty Program contained in
Revenue Memorandum Circular No. 69-2007
RMC No. 78-2007 Circularizes the full text of an unnumbered Memorandum regarding the
Prohibition on the Filing of Application for Leave of Absence
RMC No. 79-2007 Circularizes the conduct of post-audit review by the Office of the Commissioner
of Internal Revenue on randomly-selected audit and collection cases

RMC No. 80-2007 Prescribes the establishment of BIR-On-Wheels by the Revenue District
Offices where there are taxpayers engaged in the business of privilege
stores/tiangges, bazaars and like establishments
RMC No. 81-2007 Circularizes the full text of unnumbered memorandum regarding Table Audit of
Health Maintenance Organizations
RMC No. 82-2007 Circularizes the taxpayers responsibility for representations made in their
behalf by their tax agents
RMC No. 83-2007 Circularizes the memorandum of the former Deputy Commissioner, Resource
Management Group relative to the non-issuance of service record without
National Office clearance and Ombudsman clearance
RMC No. 84-2007 Circularizes the full text of CSC Memorandum Circular No. 13, Series 2007

RMC No. 85-2007 Notifies the loss of one (1) pad of an unused BIR Form No. AF51-Official
Receipt
RMC No. 86-2007 Notifies the loss of triplicate copy from one (1) set of a used BIR Form No.
0422-Mission Order
RMC No. 87-2007 Notifies the loss of one set of an unused BIR Form No. 1954-Certificate
Authorizing Registration
RMC No. 88-2007 Publishes the full text of EO No. 671 which designates entities that will certify
and accredit charitable organizations as donee-institutions relative to the
deductibility of contributions or gifts received by them
RMC No. 89-2007 Directs all large taxpayers to strictly comply with the Electronic Filing and
Payment System regulations relative to the mandatory e-Filing of tax returns
and e-Payment of taxes due thereon
RMC No. 90-2007 Amends the provisions of Question and Answer No. 28 of RMC No. 69-2007,
which clarifies issues concerning the Tax Amnesty Program
RMC No. 91-2007 Notifies the loss of one (1) set of unissued/filled-up BIR Form No. 1954 Certificate Authorizing Registration

DATE OF ISSUE
January 10, 2007

January 12, 2007

January 17, 2007

January 17, 2007

January 23, 2007

January 31, 2007

January 31, 2007

February 2, 2007

February 5, 2007

February 5, 2007

February 9, 2007

February 12, 2007

February 13, 2007

March 8, 2007

March 14, 2007

March 15, 2007

March 16, 2007

March 16, 2007

March 16, 2007

March 16, 2007

March 20, 2007

March 22, 2007

March 22, 2007

March 30, 2007

March 30, 2007

April 11, 2007

April 16, 2007

April 20, 2007

April 23, 2007

April 25, 2007

April 25, 2007

May 2, 2007

May 15, 2007

May 17, 2007

May 18, 2007

May 30, 2007

May 30, 2007

June 1, 2007

June 13, 2007

June 14, 2007

June 15, 2007

June 21, 2007

July 6, 2007

July 6, 2007

July 6, 2007

July 9, 2007

July 12, 2007

July 18, 2007

July 19, 2007

July 30, 2007

July 31, 2007

August 7, 2007

August 7, 2007

August 9, 2007

August 28, 2007

August 30, 2007

September 12, 2007

September 13, 2007

September 14, 2007

September 14, 2007

September 19, 2007

October 3, 2007

October 15, 2007

October 16, 2007

October 30, 2007

October 30, 2007

October 30, 2007

November 5, 2007

November 5, 2007

November 8, 2007

November 13, 2007

November 13, 2007

November 15, 2007

November 16, 2007

November 16, 2007

November 19, 2007

November 20, 2007

December 4, 2007

December 4, 2007

December 4, 2007

December 4, 2007

December 5, 2007

December 6, 2007

December 11, 2007

December 14, 2007

December 14, 2007

December 14, 2007

December 17, 2007

December 18, 2007

December 18, 2007

December 27, 2007