No.

of Issuance
RMC No. 21-2010

RMC No. 20-2011

RMC No. 38-2011

RMC No. 49-2011

RMC No. 2-2012

RMC No. 23-2012

RMC No. 39-2012

RMC No. 41-2012

RMC No. 63-2012

RMC No. 85-2012

RMC No. 91-2012

RMC No. 16-2013

RMC No. 17-2013

Subject Matter
Reiterates the applicable penalties for
employers who fail to withhold, remit, do the
year-end adjustment and refund employees of
the excess withholding taxes on compensation
Clarifies the Special Treatment of Fringe
Benefits under Section 2.33 of RR No. 3-98, as
last amended by RR No. 5-2011
Clarifies the
application
of
Expanded
Withholding Tax on the payments of PHIC to
medical
practitioners
and/or
hospitals
pertaining to PHIC members benefits
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
Reiterates the existing rules and policies on the
acceptance of payments of internal revenue
taxes by RCOs during specified deadlines and
issuance of RORs in accepting tax payments, in
cash or in checks over the P20,000.00 threshold
Reiterates the responsibilities of officials and
employees of government offices for the
withholding of applicable taxes on certain
income payments and the imposition of
penalties for non-compliance thereof
Requires the withholding of Income Tax on
backwages, allowances and benefits received
by employees through garnishments of debts or
credits pursuant to a labor dispute award
Extends the August 10, 2012 deadline for the eFiling/Filing and e-Payment/Remittance using
BIR Forms 1600, 1606, 1601C and 1602;
1601E and 1601F; and 2200M for the specified
Revenue District Offices
Clarifies the issues affecting invoicing and
recording of income payments for media
advertising placements
Reminds withholding agents of their obligation
to issue withholding tax statement for taxes
withheld at source
Supplements the guidelines in RMC No. 632012 on invoicing and recording of income
payments for media advertising placements
Clarifies the tax implications and recording of
deposits/advances for expenses received by
taxpayers not covered by RMC No. 89-2012
Clarifies the taxes due from Financial or

Date of Issue
March 9, 2010

Page
13

May 13, 2011

September 1, 2011

57

October 11, 2011

8 10

January 3, 2012

11 13

May 8, 2012

14 22

August 6, 2012

23 24

August 9, 2012

25

October 29, 2012

26 29

December 26, 2012

30

December 28, 2012

31 33

February 15, 2013

34 36

February 15, 2013

37 39

RMC No. 5-2014

RMC No. 73-2014

RMC No. 15-2015

RMC No. 22-2015

RMC No. 45-2015

Technical Assistance Agreement (FTAA)

Contractors during Recovery Periods
Clarifies the provisions of RR No. 1-2014
pertaining to the submission of Alphabetical
List of Employees/Payees of Income Payments
Clarifies the Withholding Tax rates on dividend
payments to Philippine Central Depository
Nominees
Defers the implementation of eFiling of
identified Withholding Tax forms
Provides alternative modes in the filing of BIR
Form Nos. 1601-C and 1601-E using the
electronic platforms of BIR
Clarifies the withholding of VAT on
government money payments for OECF-funded
projects under Exchange of Notes between the
Republic of the Philippines and the
Government of Japan

January 29, 2014

40 60

September
15, 2014

61

April 8, 2015

62 63

April 28, 2015

64 65

August 24, 2015

66 69