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Showing 6 results: Memorandum Circulars under RA 9400

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 132-2024Further clarifying the tax treatment of the Philippine Amusement and Gaming Corporation, its Licensees and ContracteesDec 9, 2024View
RMC No. 38-2017Circularizes 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. 210588May 5, 2017View
RMC No. 35-2013Publishes 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, 2013View
RMC No. 50-2007Provides 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. 9400Jul 30, 2007View
RMC No. 36-2007Circularizes 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 ZoneMay 30, 2007View
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