REVENUE MEMORANDUM CIRCULAR 2022
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No. of Issuance
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Subject Matter
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Date of Issue
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RMC No. 1-2022
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Notifies the loss of twenty (20) pieces of unissued BIR Form No. 1931 – TIN Card
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January 4, 2022
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RMC No. 2-2022
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Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534
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January 10, 2022
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RMC No. 3-2022
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Clarifies the preparation of assessment notices for compromise penalty
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January 14, 2022
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RMC No. 4-2022
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Clarifies specific provisions in RMO No. 23-2021 regarding guidelines and procedures on Digital/Online Learning in the BIR
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January 14, 2022
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RMC No. 5-2022
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Publishes the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Products under RA Nos. 10963 and 11534
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January 17, 2022
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RMC No. 6-2022
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Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocks
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January 18, 2022
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RMC No. 7-2022
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Circularizes the Consolidated Price of Sugar at Millsite for the Month of September 2021
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January 19, 2022
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RMC No. 8-2022
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Circularizes the Consolidated Price of Sugar at Millsite for the Month of October 2021
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January 19, 2022
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RMC No. 9-2022
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Circularizes the Consolidated Price of Sugar at Millsite for the Month of November 2021
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January 19, 2022
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RMC No. 10-2022
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Publishes the CY 2022 BIR Priority Programs and Projects
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January 20, 2022
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| RMC No. 11-2022 | Circularizes RA No. 11595, titled “An Act Amending Republic Act No. 8762, Otherwise Known as the ‘Retail Trade Liberalization Act of 2000’, by Lowering the Required Paid-Up Capital for Foreign Retail Enterprises, and for Other Purposes” Digest | Full Text | RA No. 11595 |
January 24, 2022 |
| RMC No. 12-2022 | Circularizes RA No. 11598, titled “An Act Authorizing the Department of Agriculture to Provide for Direct Cash Assistance to Farmers who are Tilling Two (2) Hectares and Below of Rice Land Until 2024, and Use for the Purpose the Annual Tariff Revenues in Excess of Ten Billion Pesos (P10B) of the Rice Competitiveness Enhancement Fund Created Under Republic Act No. 11203, entitled “An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for Other Purposes”” Digest | Full Text | RA No. 11598 |
January 24, 2022 |
| RMC No. 13-2022 | Circularizes RA No. 11635, titled “An Act Amending Section 27(B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” Digest | Full Text | RA No. 11635 |
January 24, 2022 |
| RMC No. 14-2022 | Publishes the Revised People’s FOI Manual of the BIR, Updated List of FOI Receiving Offices and Officers and FOI Request Process Flowchart Digest | Full Text | Annex 1 | Annex A | Annex B-B6 | Annex 2 | Annex 3 |
January 25, 2022 |
| RMC No. 15-2022 | Publishes the revised BIR One-Page FOI Manual Digest | Full Text | One-Page FOI Manual |
January 27, 2022 |
| RMC No. 16-2022 | Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022 Digest | Full Text |
January 31, 2022 |
| RMC No. 17-2022 | Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534 Digest | Full Text |
January 31, 2022 |
| RMC No. 18-2022 | Circularizes RA No. 11597, titled “An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as ‘An Act Creating the Philippine Veterans Bank, and for Other Purposes”’ Digest | Full Text | RA No. 11597 |
February 4, 2022 |
| RMC No. 19-2022 | Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE) Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex B |
February 4, 2022 |
| RMC No. 20-2022 | Provides guidance on the filing of Requests for Confirmation, Tax Treaty Relief Applications and Tax Sparing Applications Digest | Full Text | Annex A |
February 17, 2022 |
| RMC No. 21-2022 | Prescribes the guidelines in the claim of Input VAT on purchases or importations of capital goods pursuant to Section 110 of the Tax Code, as amended by RA No. 10963 (TRAIN Law) Digest | Full Text |
February 21, 2022 |
| RMC No. 22-2022 | Provides Tax Compliance Reminders for the May 9, 2022 National and Local Elections Digest | Full Text |
February 21, 2022 |
| RMC No. 23-2022 | Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review Board Digest | Full Text | Annexes |
March 9, 2022 |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations Digest | Full Text |
March 9, 2022 |
| RMC No. 25-2022 | Clarifies the taxability of Electronic Sabong (e-Sabong) operations as regulated by the Philippine Amusement and Gaming Corporation (PAGCOR) Digest | Full Text |
March 11, 2022 |
| RMC No. 26-2022 | Notifies the loss of several BIR Form No. 0535 – Taxpayer Information Sheet (TIS) Digest | Full Text |
March 15, 2022 |
| RMC No. 27-2022 | Circularizes the lists of withholding agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under Revenue Regulations No. 31-2020 Digest | Full Text |
March 16, 2022 |
| RMC No. 28-2022 | Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law) Digest | Full Text |
March 16, 2022 |
| RMC No. 29-2022 | Notifies the loss forty (40) sets of unused BIR Form No. 0535 – Taxpayer Information Sheet Digest | Full Text |
March 16, 2022 |
| RMC No. 30-2022 | Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) Digest | Full Text | Annex A |
March 16, 2022 |
| RMC No. 31-2022 | Notifies the loss of several copies of BIR Form No. 2524 – Revenue Official Receipt (ROR) Digest | Full Text |
March 25, 2022 |
| RMC No. 32-2022 | Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees Digest | Full Text |
March 30, 2022 |
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RMC No. 33-2022
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Circularizes the Consolidated Price of Sugar at Millsite for the Month of December 2021
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March 30, 2022
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RMC No. 34-2022
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Announces the availability of BIR Form No. 2316 (Certificate of Compensation Payment/Tax Withheld) September 2021 ENCS
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March 31, 2022
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RMC No. 35-2022
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Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020
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March 31, 2022
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