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Showing 76 results: Memorandum Circulars issued in 2005

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 51-2005Enjoins revenuers to participate in the activities to celebrate the 16th National Statistics Month in October 2005Sep 20, 2005View
RMC No. 50-2005Notifies the loss of original copy of an unissued BIR Form No. 0421-Tax Verification Notice with Serial No. TVN200200127402Sep 20, 2005View
RMC No. 49-2005Publishes the full text of Executive Order No. 459 entitled "Streamlining the Procedure in the Disposition of Requests of Government Officials and Employees for Authority to Travel Abroad"Sep 19, 2005View
RMC No. 48-2005Circularizes the full text of CMIO Office Order No. 06-018-2 to protect the rights of BIR personnel and all others concerned and assist in the preservation of integrity of the Revenue Integrity Protection Service (RIPS)Sep 19, 2005View
RMC No. 47-2005Notifies the loss of duplicate copy of one set of unissued BIR Form No. 1954 – Certificate Authorizing RegistrationSep 12, 2005View
RMC No. 46-2005Suspends until further notice the effectivity of Revenue Memorandum Circular No. 43-2005, which prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock ExchangeSep 12, 2005View
RMC No. 45-2005Clarifies the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property ValuationSep 9, 2005View
RMC No. 44-2005Provides guidelines for the taxation of payments for computer softwareSep 8, 2005View
RMC No. 43-2005Prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock ExchangeSep 5, 2005View
RMC No. 42-2005Clarifies the issue on Tax Remittance Advice collection month to be reported in the 12.09 reportSep 1, 2005View
RMC No. 41-2005Publishes the full text of Administrative Order No. 126 entitled “Strengthening Measures to Address the Extraordinary Increase in World Oil Prices, Directing the Enhanced Implementation of the Government’s Energy Conservation Program, and for other Purposes”Aug 26, 2005View
RMC No. 40-2005Prescribes the standard format of invoice structure for Tollway IndustryAug 22, 2005View
RMC No. 39-2005Publishes the full text of CSC-DBM Joint Circular No. 2-A, s. 2005 issued by the Chairperson of Civil Service Commission and Secretary of Department of Budget and Management entitled “Amendments to CSC-DBM Joint Circular No. 2, s. 2004 re: Non-Monetary Remuneration for Overtime Services Rendered”Aug 22, 2005View
RMC No. 38-2005Notifies the loss of one (1) triplicate copy of an issued BIR Form No. 2524 – Revenue Official ReceiptAug 11, 2005View
RMC No. 37-2005Publishes the full text of NPM No. 067-2004 issued by the Executive Director of Government Procurement Policy Board (GPPB) entitled “Procurement of Licenses of Software Products through Direct Contracting as an Alternative Method of Procurement”Aug 10, 2005View
RMC No. 36-2005Temporarily suspends until September 30, 2005 the implementation of Revenue Regulations No. 5-2005Aug 9, 2005View
RMC No. 35-2005Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2005Aug 8, 2005View
RMC No. 34-2005Notifies the loss of three (3) original copies of unissued BIR Form No. 17.58 – Authority to Cancel AssessmentAug 8, 2005View
RMC No. 33-2005Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing RegistrationAug 8, 2005View
RMC No. 32-2005Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxesJul 5, 2005View
RMC No. 31-2005Notifies the loss of one (1) set of unused BIR Form No. 1965 – Letter of AuthorityJul 4, 2005View
RMC No. 30-2005Circularizes the notice for the deferment of Revenue Regulations No. 14-2005Jul 2, 2005View
RMC No. 29-2005Clarifies the provisions of Republic Act No. 9337 (VAT Law of 2005) applicable to the petroleum industryJul 1, 2005View
RMC No. 28-2005Notifies the loss of two (2) pads of unissued BIR Form No. 2524 – Revenue Official ReceiptJul 1, 2005View
RMC No. 27-2005Notifies the loss of one (1) pad of Tax Remittance AdviceJun 27, 2005View