No. of Issuance Tax Type/Subject Matter Date of Issue Page No.

RMC No. 1-2010 Documentary Stamp Tax January 8, 2010 1-3

RMC No. 2-2010 Publishing the Full Text of January 12, 2010 4-5
Memorandum
RMC No. 3-2010 Publishing the full text of January 12, 2010 6-8
Proclamation
RMC No. 4-2010 Official Receipt January 15, 2010 9
RMC No. 5-2010 People Wellness Program of the January 20, 2010 10-11
Bureau for calendar year
RMC No. 6-2010 Publishes the full text of the January 21, 2010 12-17
Memorandum of Agreement
between BIR and PNP

RMC No. 7-2010 Publishes the full text of the January 21, 2010 18-20
Memorandum of Agreement
between the BIR, LTO and IC

RMC No. 8-2010 Release of BIR Weekender Briefs January 26, 2010 21-22
and other publications of the BIR
RMC No. 9-2010 Notifies the loss of one original February 4, 2010 23
copy of Tax Credit Certificate
RMC No. 10-2010 Prescribes the 2010 Strategy Map February 4, 2010 24
of the BIR

RMC No. 11-2010 Circularizes the full text of February 8, 2010 25-32
COMELEC Resolution No. 8737
RMC No. 12-2010 Joint Rules and Regulations February 12, 2010 33-47
Implementing Articles 60, 61 and
144 of Republic Act No. 9520,
otherwise known as the “Philippine
Cooperative Code of 2008” in
relation to RA No. 8424 or the
National Internal Revenue Code, as
amended

RMC No. 13-2010 All the Important Smuggling and February 22, 2010 48-50
Tax Evasion Cases Handled by the
Bureau of Internal Revenue and the
Bureau of Customs
RMC No. 14-2010 Department of Budget and February 23, 2010 51-52
Management
RMC No. 15-2010 Publishing the full text of February 25, 2010 53-56
memorandum circular No. 30,,
Series of 2009 of the civil service
commission
RMC No. 16-2010 Optional Standard Deduction for March 1, 2010 57-58
taxable year 2009.

RMC No. 17-2010 All the Important Smuggling and March 4, 2010 59-60
Tax Evasion Cases Handled by the
Bureau of Internal Revenue and the
Bureau of Customs
RMC No. 18-2010 Clarifies the coverage and March 8, 2010 61
taxability of amusement places
under Section
RMC No. 19-2010 Tax investigation of Cooperatives March 8, 2010 62
RMC No. 20-2010 Development Corporation and March 9, 2010 63-64
Century Properties, Inc.
RMC No. 21-2010 Withholding Tax/ Applicable March 9, 2010 65-67
Penalties for Employers

RMC No. 22-2010 Taxes on life Insurance Policies March 9, 2010 68-71
RMC No. 23-2010 An Act Providing a Mechanism March 9, 2010 72-75
for free Legal Assistance and for
other Purposes
RMC No. 24-2010 Relative to the electronic March 16, 2010 76
documentary stamp tax
RMC No. 25-2010 Publishing the full text of the March 17, 2010 77-82
memorandum of agreement
between the bureau of internal
revenue BIR and the office
solicitor general
RMC No. 26-2010 Publishing the full text of the March 17, 2010 83-86
memorandum of agreement
between the BIR, NBI and the
Criminal Investigation and
Detection Group
RMC No. 27-2010 Creating the committees on real March 22, 2010 87-90
property valuation to determine the
zonal values of real properties for
purpose of computing any internal
revenue tax
RMC No. 28-2010 Income Tax/The secretary of March 23, 2010 91-94
finance shall, upon the
recommendation of the
commissioner of internal revenue

RMC No. 29-2010 Exchange of Information on tax March 25, 2010 95-100
matters act of 2009
RMC No. 30-2010 Value-added tax on toll fees paid March 26, 2010 101
by private motor vehicles
RMC No. 31-2010 Affixed to taxable document of March 30, 2010 102
those taxpayer mandated to use the
electronic eDST
RMC No. 32-2010 Income Tax/Acceptance of out-of April 12, 2010 103
district
RMC No. 33-2010 Income Tax/Security of April 21, 2010 10-105
certified true copies Returns of
audited financial statements
RMC No. 34-2010 Publishing the full text of the April 22,2010 10-108
memorandum of agreement the
bureau of internal revenue and
 creba land service and title
warranty corporation
RMC No. 35-2010 Philippine –Chinese Charitable April 22, 2010 10-110
association
RMC No. 36-2010 Securities and exchange April 23, 2010 111-113
Commission
RMC No. 37-2010 Publishing the full text of the May 6, 2010 114-116
memorandum of agreement
between the BIR,IBP,PICPA and
PCCI
RMC No. 38-2010 Notifies the loss of several May 11, 2010 117
accountable forms

RMC No. 39-2010 Vat/ Compliance of Health May 21, 2010 118-119
Maintenance Organizations

RMC No. 40-2010 Project “IBOTO MO” May 26, 2010 120-123
RMC No. 41-2010 Call Center ng Bayan Project May 27, 2010 124-129
RMC No. 42-2010 Revenue Official Receipt May 27, 2010 130

RMC No. 43-2010 Office of the Ombudsman May 31, 2010 131-133

RMC No. 44-2010 Lyceum of the Philippines June 2, 2010 134-136

University

RMC No. 45-2010 An act to maximize the June 2, 2010 137-141

contribution of senior citizens to
nation building, grant benefits and
special privileges and for other
purpose
RMC No. 46-2010 National Commission for Culture June 2, 2010 142
and Arts (NCAA) and Its affiliated
cultural agencies and for other
purpose
RMC No. 47-2010 An Act Providing Incentives to All June 2, 2010 143
Government and Private Health
Institutions with Rooming-In and
Breastfeeding Practices, and for
Other Purposes
RMC No. 48-2010 Philippine National Oil June 7, 2010 145-148
Corporation vs. BIR dated April
16, 2010

RMC No. 49-2010 Income Tax/ Business Tax and June 7, 2010 149-152
Documentary Stamp Tax purposes

RMC No. 50-2010 Investment Priorities Plan, June 7, 2010 153-165

APPROVED

RMC No. 51-2010 Documentary Stamps Electronic June 15, 2010 166-191
Imprinting Machine
RMC No. 52-2010 Department of finance and June 22, 2010 192-204
commissioners of bureau of custom
and BIR
RMC No. 53-2010 An Act Strengthening People’s June 25, 2010 205
Nationalism through Philippine
History by Changing the
Nomenclature of the National
Historical Institute into the
National Historical Commission of
the Philippines, Strengthening its
Powers, and For Other Purposes”
RMC No. 54-2010 Circularizes the revocation of BIR June 28, 2010 207-208
Ruling No. DA (C-322) 789-2009
relative to the issues on residential
condominium project known as
“The Ritzville Residence”
RMC No. 55-2010 Circularizes the revocation of BIR June 28, 2010 209
Rulings issued to G&W Architects,
Engineers and Projects
Development Consultants relative
to its “Build-To-Own” transactions

RMC No. 56-2010 Most recent policies on the audit of June 29, 2010 211-212
all internal revenue tax liabilities
for the year 2009
RMC No. 57-2010 Circularizes Sections 3, 4 and 7 of July 1, 2010 213-216
Republic Act No. 10083, an Act
amending the “Aurora Special
Economic Zone Act of 2007”
RMC No. 58-2010 Income Tax, Vat/ July 1, 2010 217-220
Circularizes Sections 10 to 18 of
RA No. 9856 entitled “An Act
Providing the Legal Framework for
Real Estate Investment Trust and
For Other Purposes”

RMC No. 59-2010 Circularizes Sections 5(c) and 6 of July 1, 2010 121-122
Republic Act No. 10072 entitled
RMC No. 60-2010 Vat/ Use of updated medium for July 13, 2010 223
submitting the summary list of
sales and purchases[SLSP]
RMC No. 61-2010 Suspends the generation and July 14, 2010 224-225
issuance of electronic Letter of
Authority
RMC No. 62-2010 Department of Finance relative to July 15, 2010 226-228
the nationwide coverage of the
Mandatory Marking of Kerosene

RMC No. 63-2010 Imposes the Value-Added Tax on July 20, 2010 229-230
Tollway Operators
RMC No. 64-2010 Providing an Increase in the July 29, 2010 231-235
Minimum Wage in the National
Capital Region
RMC No. 65-2010 Notifies the Loss of 1 pad of August 3, 2010 236
 unused BIR Form No. 2524 –
Revenue Official Receipt
RMC No. 66-2010 Tax collection, Tax Administrative August 10, 2010 237-243
or taxpayer service enhancement
project
RMC No. 67-2010 BIR Ruling No. DA -722-2006 August 10, 2010 244-246
RMC No. 68-2010 Guidelines and procedures in August 13, 2010 247-249
granting the request of Large
Taxpayers for extension in
complying with the
requirements for the mandatory use
of Computerized Accounting
System
RMC No. 69-2010 Notifies the loss of 1 set of used August 20, 2010 250
but unissued BIR Form No. 1954 -
Certificate Authorizing
Registration

RMC No. 70-2010 Revocation of BIR Ruling Nos. August 24, 2010 251-252
DA-413-04 and DA-436-04 and
clarifies the basis in computing
depreciation of property, plant and
equipment

RMC No. 71-2010 Notifies the loss of 2 sets of unused September 6, 2010 253
BIR Form No. 2524 -Revenue
Official Receipt

RMC No. 72-2010 Notifies the loss of several September 6, 2010 254
accountable forms
RMC No. 73-2010 Notifies the loss of several BIR September 14, 2010 255
Form No. 19.14 Apprehension
Receipt
RMC No. 74-2010 Blank Tax Debit Memo BIR Form September 20, 2010 256
No. 2321
RMC No. 75-2010 Towards a Philippine Statistical September 27, 2010 257-261
System Responsive to Emerging
National and Global Challenges

RMC No. 76-2010 Notifies the loss of 1 set of unused September 30, 2010 262
BIR Form No. 2524 – Revenue
Official Receipt
RMC No. 77-2010 Directing the Formulation of the October 4, 2010 263-265
Medium-Term Philippine
Development Plan (MTPDP) and
the Medium-Term Public
Investment Program (MTPIP) for
2010-2016"
RMC No. 78-2010 Notifies the loss of 4 sets of unused October 22, 2010 266
BIR Form No. 2524 – Revenue
Official Receipt
RMC No. 79-2010 Provides additional guidelines on October 26, 2010 267
the implementation of the eREG
 System individual taxpayer such as
single proprietors, professionals
and mixed income earners are
advised to secure their TIN using
the eREG System
RMC No. 80-2010 Provides basic questions and November 2, 2010 268-271
answers relative to the
issuance of Electronic Letters
of Authority
Pursuant to revenue
memorandum order No. 60-
2010
RMC No. 81-2010 Tax Exemption for Cooperatives November 5, 2010 272
(BIR Form No. 1945)
RMC No. 82-2010 Income Tax/ Declaration of November 5, 2010 273-278
employees, Availment of the 15%
preferential

RMC No. 83-2010 Quadruplicate copies from 4 November 18, 2010 279
unused BIR Form No. 2524 -
Revenue Official Receipt
RMC No. 84-2010 Prescribes the guidelines and November 18, 2010 280
procedures in requiring all
taxpayers engaged in the customs
brokerage business to submit a list
of their respective importers with
their Accreditation Number
RMC No. 85-2010 Announces the grace period in November 18, 2010 281
the filing of BIR Form No. 1947
RMC No. 86-2010 Publishes the full text of Opinion November 22, 2010 282-287
No. 48, S. 2010 of the Department
of Justice provisions of republic act
Nos.2338
RMC No. 87-2010 Notifies the loss of 1 set of unused November 24, 2010 288
BIR Form No. 0421 - Tax
Verification Notice
RMC No. 88-2010 Notifies the loss of 2 sets of unused November 24, 2010 289
BIR Form No. 2524 - Revenue
Official Receipt
RMC No. 89-2010 Notifies the loss of 40 sets of November 24, 2010 290
unused BIR Form No. 0535 -
Taxpayer Information Sheet
RMC No. 90-2010 Notifies the loss of 6 sets of unused December 1, 2010 291
BIR Form No. 2524 - Revenue
Official Receipt
RMC No. 91-2010 Income Tax/ Exemption given December 2, 2010 292-295
to Minimum Wage Earner
implemented by revenue regulation
No. 10-2008
RMC No. 92-2010 Revenue memorandum circulars December 2, 2010 296-299
(RMC) No. 36-2005 and RMC No.
53-2005
RMC No. 93-2010 Circularizes the full text of Bank December 3, 2010 300-302
Bulletin No. 2010-34 taxpayers
registered under the following
splitted revenue district offices
(RDOs)
RMC No. 94-2010 Notifies the loss of two (2) sets of December 8, 2010 303
BIR Form No. 2524 – Revenue
Official Receipt
RMC No. 95-2010 Circularizes the increase of Excise December 13, 2010 304
Tax rates on alcohol and tobacco
products effective January 1, 2011
RMC No. 96-2010 Notifies the loss of 9 unused pads December 14, 2010 305
of BIR Form No. 2524 - Revenue
Official Receipt
RMC No. 97-2010 VAT/ exemption of services by December 21, 2010 306-307
agricultural contract growers
RMC No. 98-2010 Letter of Authorities and Tax December 21, 2010 308-310
Verification Notices in instances
where the concerned taxpayers
cannot be located

RMC No. 99-2010 Circularizes the full text of December 29, 2010 311-323
Department Administrative Order
No. 10-08, further amending the
revised Implementing Rules and
Regulations of Act No. 3883, as
amended, otherwise known as the
Business Name Law