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Showing 2 results: Memorandum Circulars under RA 8556

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 11-2024Clarifying the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as amended, Revenue Regulations (RR) No. 19-86, as amended, and RR No. 02-98, as amendedJan 22, 2024View
RMC No. 46-2014Clarifies the taxability of Financial Lease for purposes of Documentary Stamp TaxMay 30, 2014View