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Showing 7 results: Memorandum Circulars under RA 9136

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 60-2026Amendment of Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as Government Mandated Charges Not Subject to Output Tax and Creditable Withholding Tax on VAT and IncomeJun 4, 2026View
RMC No. 124-2024Circularizing ERC Resolution No. 10, Series of 2023, titled "A Resolution Suspending the Inclusion of the National Franchise Tax of the National Grid Corporation of the Philippines in the Total Monthly Transmission Cost Billing of Distribution Utilities"Nov 15, 2024View
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View
RMC No. 66-2013Circularizes the revocation of BIR Ruling No. 011-07Oct 1, 2013View
RMC No. 11-2012Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactionsMar 22, 2012View
RMC No. 27-2007Publishes 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, 2007View
RMC No. 61-2005Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industryOct 28, 2005View