BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 3 results: Memorandum Circulars under RA 9238

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 73-2004Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshopsNov 26, 2004View
RMC No. 10-2004Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts TaxFeb 23, 2004View
RMC No. 09-2004Prescribes the guidelines and policies on the taxation of banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries as a result of the enactment and effectivity of Republic Act No. 9238, which excludes several services from the coverage of the Value-Added Tax and re-imposing the Gross Receipts Tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004.Feb 20, 2004View