BIR Library
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Showing 9 results: Memorandum Circulars under RA 7227
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 132-2024 | Further clarifying the tax treatment of the Philippine Amusement and Gaming Corporation, its Licensees and Contractees | Dec 9, 2024 | View |
| RMC No. 63-2023 | Revokes BIR Ruling Nos. 038-2001 and 046-1995 | May 31, 2023 | View |
| RMC No. 38-2017 | Circularizes the full text of the decision of Supreme Court in the case of Finance Secretary Cesar B. Purisima and CIR Kim S. Jacinto-Henares vs. Representative Carmelo F. Lazatin and Ecozone Plastic Enterprises Corporation with G.R. No. 210588 | May 5, 2017 | View |
| RMC No. 35-2013 | Publishes the full text of Department Order (DO) No. 18-2013 of the DOF on the amendment of Section 12 of DO No. 03-08 entitled “Rules and Regulations to Implement Republic Act 9400, An Act Amending Republic Act 7227, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes.” | Apr 29, 2013 | View |
| RMC No. 50-2007 | Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400 | Jul 30, 2007 | View |
| RMC No. 36-2007 | Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport Zone | May 30, 2007 | View |
| RMC No. 29-2007 | Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes” | Apr 23, 2007 | View |
| RMC No. 27-2007 | Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes" | Apr 16, 2007 | View |
| RMC No. 11-2005 | Publishes the full text of DOF Memorandum on the suspension of Revenue Regulations No. 2-2005 | Mar 31, 2005 | View |
