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Annex “A”


Issuances Subject Date

I. BIR Issuances
A. Revenue Regulations
1. RR No. 6- Implements the provisions of Estate Tax Amnesty pursuant to 31
2019 Republic Act No. 11213 (Tax Amnesty Act) May
2. RR No. 7-Amending the Pertinent Provisions of Section 2 under Revenue 13
2019 Regulations 11-2018 Specifically on the Requirements for Top June
Withholding Agents 2019
B. Revenue Memorandum Circular
1. RMC No. Clarifies the reckoning period for the payment of Documentary 29
56-2019 Stamp Tax on original issue of shares of stocks May
2. RMC No. Clarifies Certain Issues on Tax Amnesty on Delinquencies under 31
57-2019 Revenue Regulations No. 4-2019 which Implemented Certain May
Provisions of Republic Act No. 11213 (Tax Amnesty Act) 2019
3. RMC No. Circularizes the Consolidated Price of Sugar at Millsite for the month 31
58-2019 of April 2019 May
4. RMC No. Publishes the Full Text of Joint Administrative Order No. 1-2019 07
59-2019 between the Cooperative Development Authority and BIR entitled June
“Rules and Regulations Implementing Section 3 of RA No. 10963, 2019
5. RMC No. Clarifies the Provisions of RMC No. 9-2018 on the Documentary 07
60-2019 Requirements for the Processing of the Electronic Certificate June
Authorizing Registration (eCAR) 2019
6. RMC No. Circularizes RA No. 11256, entitled “An Act to Strengthen the Gross 11
61-2019 International Reserves (GIR), Amending for the Purpose Sections 32 June
and 151 of the National Internal Revenue Code, as Amended, and for 2019
Other Purposes”
7. RMC No. Circularizes the full text of Joint Circular No. 001-2018 entitled 13
62-2019 “Rules and Regulations Implementing Section 148-A, Subsection (h) June
Chapter V of the NIRC, as amended, on the use of Fuel Marking 2019
Program Funds”
8. RMC No. Circularizes Republic Act (RA) No. 11262, entitled “An Act Amending 17
63-2019 Sections 85 and 103 of RA No. 9593, Otherwise Known as the June
“Tourism Act of 2009” 2019
C. Revenue Memorandum Orders
1. RMO No. Standardization of Reports Generated by Revenue Data Center 29
27-2019 May
2. RMO No. Prescribes the Policies and Guidelines on the Registration 31
28-2019 Requirements of Foreign Nationals May
3. RMO No. Amends RMO No. 18-2019 on the allocation of the CY 2019 BIR 06
29-2019 collection goal by implementing office June
Issuances Subject Date
4. RMO No. Revises Office Codes for the Revenue Regions, its Divisions, and 11
30-2019 Revenue District Offices including LTD – Davao City under the Large June
Taxpayer Service (LTS) 2019
5. RMO No. Revised Policies, Guidelines and Procedures in the Establishment/ 18
31-2019 Revision of Schedule of Zonal Values of Real Properties within the June
Jurisdiction of Revenue District Offices and for other purposes in 2019
Relation to Sec. 6E of R.A. 10963 otherwise known as the “Tax
Reform and Acceleration and Inclusion” (TRAIN) Law.
II. Decisions
A. Supreme Court Decisions
1. G.R. No. Congressman Hermilando I. Mandanas; Mayor Efren B. Diona; Mayor 10
199802 Antonio Aurelio; Kagawad Mario Ilagan; Barangay Chair Perlito April
Manalo; Barangay Char Medel Medrano; Barangay Kagawad Cris 2019
Ramos; Barangay Kagawad Elisa D. Balbago, and Atty. Jose Malvar
Villegas vs. Executive Secretary Paquito Ochoa; Secretary Cesa
Purisima, Department of Finance; Finance Secretary Florencio H.
Abad, Department of Budget and Management; Commissioner Kim
Jacinto-Henares, Bureau of Internal Revenue; and National Treasurer
Roberto Tan, Bureau of Treasury
2. G.R. No. Alyansa Para sa Bagong Pilipina, Inc. (ABP) Represented by Evelyn V. 03
227670 Jallorina and Noel Villones vs. Energy Regulatory Commission, May
represented by its chairman, Jose Vicente B. Salazar, Department of 2019
Energy, represented by Secretary Alfonso G. Cusi, Meralco, Central
Luzon Premiere Power Corporation, Panay Energy Development
Corporation, Mariveles Power Generation Corporation, Global Luzon
Energy Development Corporation, Atimonan One Energy, Inc.,
Redondo Peninsula Energy, Inc., and Philippine Competition
B. CTA Decisions
1. C.T.A. Commissioner of Internal Revenue vs. Capitol Steel Corporation 23
Case No. May
EB 1796 2019
2. C.T.A. Commissioner of Internal Revenue vs. Admorlina L. Fontejon 28
Case No. May
EB 1813 2019
3. C.T.A. People of the Philippines vs Analiza San Miguel Davide 29
Case No. May
O-656 2019
4. C.T.A. Duty Free Philippines Corporation vs. Bureau of Internal Revenue 30
Case No. May
9548 2019
5. C.T.A. Bank of the Philippine Islands vs. Commissioner of Internal Revenue 31
Case No. May
9692 2019
6. C.T.A. Prime Investment Korea, Inc. vs. Commissioner of Internal Revenue 31
Case No. May
9573 2019

Issuances Subject Date
7. C.T.A. Kurimoto (Philippines) Corporation vs. Hon. Cesar R. Dulay – In His 04
Case No. Capacity as the Commissioner of Internal Revenue June
9417 2019
8. C.T.A. San Miguel Brewery Inc. vs. Commissioner of Internal Revenue 13
Case No. June
9513 2019
9. C.T.A. Kingson International Trading Corporation vs. Commissioner of 13
Case No. Customs, Bureau of Customs and the District Collector of Customs, June
EB 1800 Port of Manila 2019
10. C.T.A. Commissioner of Internal Revenue vs. Maersk Global Service Centres 13
Case No. (Philippines) June
EB 1786 2019
11. C.T.A. Commissioner of Internal Revenue vs. Duty Free Philippines 13
Case No. Corporation June
EB 1833 2019
12. C.T.A. 3M Philippines, Inc. vs. Commissioner of Internal Revenue 19
Case No. June
9213 2019
III. SEC Issuances
A. Memorandum Circular
1. MC No. Amendment to the IRR of Investment Company Act (ICA) Rule 7.9 29
11-2019 May
2. MC No. Adoption of Revised Conceptual Framework 07
12-2019 June
B. Opinions
1. OGC Re: Board of Trustees 27
Opinion May
No. 19- 2019
2. OGC Re: Redemption of Preferred Shares; Subscribed Capital Stock 27
Opinion May
No. 19- 2019
3. OGC Re: Application of the Retail Trade Liberalization Act to Clark 29
Opinion Freeport Zone May
No. 19- 2019
4. OGC Re: Secondary Purpose 14
Opinion June
No. 19- 2019
5. OGC Re: SEC Approval of Issuance of Cash and Stock Dividends 17
Opinion June
No. 19- 2019
C. Decision

Issuances Subject Date
1. SEC En Jorge P. Navarra vs. FSUU High School Alumni Association, Inc., 16
Banc Minnie Mary Rose Tiu-Dumanhug and Bernadette Jamer Apr
Decision 2019