Period: May 16, 2017 to June 15, 2017

Supreme Court Decisions:

BIR Rulings and Issuances

CIR ADVISES ALL REVENUE COLLECTION OFFICERS, SPECIAL COLLECTION OFFICERS AND COLLECTION
OFFICERS NOT TO ACCEPT CHECKS AS WELL AS TAXPAYERS CHECKS DRAWN FROM RURAL BANK OF
RAGAY (CAMARINES SUR), INC. IN PAYMENT OF INTERNAL REVENUE TAXES. Revenue Memorandum
Circular No. 39-2017 dated May 19, 2017.

CIR NOTIFIES THE LOSS OF ONE (1) SET OF USED BUT UNISSUED BIR FORM NO. 2313-P-ELECTRONIC
CERTIFICATE AUTHORIZING REGISTRATION FOR TRANSACTION INVOLVING TRANSFER OF PERSONAL
PROPERTIES BEARING SERIAL NO. eCP201300107480. Revenue Memorandum Circular No. 40-2017 dated
June 5, 2017.

CIR CIRCULARIZES THE CONSOLIDATED PRICE OF SUGAR AT MILLSITE FOR THE MONTH OF APRIL 2017,
AS CONTAINED IN OPERATIONS MEMORANDUM (OM) NOS. 2017-04-03, 2017-05-01, 2017-05-02 AND 2017-05-
04. Revenue Memorandum Circular No. 41-2017 dated June 7, 2017.

CIR PRESCRIBES THE REVISED BOR FORM NO. 2305 (CERTIFICATE OF UPDATE OF EXEMPTION, AND OF
EMPLOYER AND EMPLOYEES INFORMATION) APRIL 2017 ENCS, WHICH NOW INCLUDES PERSONS WITH
DISABILITY (PWD) AS AN ADDITIONAL EXEMPTION/DEPENDENT OF A BENEFACTOR, PURSUANT TO
REVENUE REGULATION NO. 5-2017 IMPLEMENTING REPUBLIC ACT NO. 10754. Revenue Memorandum
Circular 42-2017 dated June 15, 2017.

CIR ANNOUNCES THE AVAILABILITY OF THE NEW VERSIONS OF UPDATE OF EXEMPTION OF EMPLOYEES
DATA ENTRY MODULE IN THE FILING OF BIR FORM NO. 2305 (CERTIFICATE OF UPDATE OF EXEMPTION
AND OF EMPLOYERS AND EMPLOYEES INFORMATION) AND 2305 BATCH FILE VALIDATION MODULE.
Revenue Memorandum Circular No. 43-2017 dated June 14, 2017.

CIR NOTIFIES THE LOSS OF TWO (2) SETS OF UNUSED BIR FORM NO. 2313-R-ELECTRONIC CERTIFICATE
AUHTHORIZING REGISTRATION FOR TRANSACTION INVOLVING TRANSFER OF REAL PROPERTIES
BEARING SERIAL NOS. eCR201600119199 to eCR201600119200. Revenue Memorandum Circular No. 44-2017
dated June 15, 2017.

CIR CIRCULARIZES GUIDELINES AND PROCEDURES TO STREAMLINE THE PROCESS AND ISSUANCE OF
CERTIFICATE OF TAX EXEMPTION (CTE) AND ELECTRONIC CERTIFICATE AUTHORIZING REGISTRATION
(eCAR) FOR TRANSFERS OF RAW LANDS TO COMMUNITY/HOMEOWNERS ASSOCIATIONS FOR
SOCIALIZED HOUSING PROJECTS PURSUANT TO REPUBLIC ACT (RA NO. 7279), OTHERWISE KNOWN AS
THE URBAN DEVELOPMENT AND HOUSING ACT OF 1992. Revenue Memorandum Order No. 12-2017 dated
May 16, 2017.

CIR PRESCRIBES THE GUIDELINES AND PROCEDURES IN THE PREPARATION AND SUBMISSION OF
ACCOMPLISHMENT REPORTS IN COMPLIANCE WITH THE FY 2017 PERFORMANCE-BASED BONUS (PBB)
REQUIREMENTS PER ADMINISTRATIVE ORDER (AO) NO. 25 INTER-AGENCY TASK FORCE MEMORANDUM
CIRCULAR (IATF MC) NO. 2017-1 DATED MARCH 9, 2017. Revenue Memorandum Order No. 13-2017 dated May
22, 2017.

CIR SETS THE MINIMUM COLLECTION GOAL FROM AUDIT OF REVENUE DISTRICT OFFICES AND VAT AUDIT
SECTIONS (VATAS) IN THE ASSESSMENT DIVISIO OF METRO MANILA REVENUE REGIONAL OFFICES AND
THE BASIS FOR THE COMPUTATION THEREOF. Revenue Memorandum Order No. 14-2017 dated June 13,
2017.

CIR DEFINES THE ADDITIONAL INFORMATION TO BE POSTED ON A REGULAR BASIS IN THE BIR
EMPLOYEES PORTAL AND THE REVISED GUIDELINES TO ACCESS ITS CONTENT. Revenue Memorandum
Order No. 15-2017 dated June 13, 2017.