BIR Library
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Showing 7 results: Memorandum Circulars under RA 7716
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 126-2024 | Circularizing Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended" | Nov 15, 2024 | View |
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RMC No. 34-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll Fees | Aug 15, 2011 | View |
| RMC No. 74-2008 | Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled “Guidelines and Procedures for the Release of the LGU Shares from the Value-Added Tax in Lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. and the Philippine Racing Club, Inc.” | Nov 7, 2008 | View |
| RMC No. 52-2005 | Reiterates the Value-Added Tax liability of the tollway industry | Oct 3, 2005 | View |
| RMC No. 02-2004 | Clarifies the issues on VAT taxable transactions of Philippine Port Authority. | Jan 7, 2004 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |