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Showing 6 results: Memorandum Circulars under RA 9504
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 115-2023 | Classifies the costs associated with franchises, concessions, licenses, rights, operations agreements or similar arrangements (herein referred to as Licenses or Rights) granted by the government to operate a public service, including public utility as an Administrative Cost instead of "Direct Cost of Services", for purposes of computing the gross income to determine the Optional Standard Deduction (OSD) under Section 34 (L) of the Tax Code of 1997, as amended by Section 3 of Republic Act (RA) No. 9504 | Oct 31, 2023 | View |
| RMC No. 23-2011 | Publishes the full text of Wage Order No. NCR-16, “Providing a Cost of Living Allowance in the National Capital Region” and clarifying its tax implications to Minimum Wage Earners exempt from Income Tax | Jun 8, 2011 | View |
| RMC No. 91-2010 | Provides basic questions and answers to clarify the increase in the Statutory Minimum Wage and other concerns in relation to the Income Tax Exemption given to Minimum Wage Earner | Dec 2, 2010 | View |
| RMC No. 25-2009 | Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008 | May 11, 2009 | View |
| RMC No. 22-2009 | Clarifies the allowable claims for personal and additional exemptions and optional standard deduction pursuant to RR Nos. 10-2008 and 16-2008, respectively | May 5, 2009 | View |
| RMC No. 04-2009 | Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009 | Jan 26, 2009 | View |