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.
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Showing 83 results: Memorandum Circulars issued in 2008
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 58-2008 | Clarifies the time within which to reckon the redemption period on foreclosed asset and the period within which to pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the forclosure of real estate mortgage by those governed by the General Banking Law of 2000 (RA No. 8791), as well as the venue for the payment of these taxes | Aug 27, 2008 | View |
| RMC No. 57-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 2524 – Revenue Official Receipt | Aug 21, 2008 | View |
| RMC No. 56-2008 | Clarifies the procedure on the handling of taxpayer’s application for cancellation of business registration and issues warning on the use of Official Receipts/Sales Invoices of dissolved businesses for purposes of claiming input taxes | Aug 20, 2008 | View |
| RMC No. 55-2008 | Provides the deadline of corporate taxpayers for the filing of 2nd Quarter Income Tax return and clarifies the procedure in the filing of tax returns, among others | Aug 15, 2008 | View |
| RMC No. 54-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2008 | Aug 11, 2008 | View |
| RMC No. 53-2008 | Notifies the loss of one (1) pad of unused Accountable Form No. 51 (AF51) | Aug 8, 2008 | View |
| RMC No. 52-2008 | Circularizes Memorandum Circular No. 04, s. 2005 entitled “Amendment to Policy No. 12 of CSC MC No. 3, s. 2001 and Clarification of the Functions and Responsibilities of the Personnel Selection Board” | Jul 30, 2008 | View |
| RMC No. 51-2008 | Circularizes Memorandum Circular No. 03, s. 2001 issued by the Civil Service Commission entitled “Revised Policies on Merit Promotion Plan” | Jul 30, 2008 | View |
| RMC No. 50-2008 | Notifies the loss of triplicate copy from one set of unused BIR Form No. 2320 – Tax Credit Certificate with Serial No. 012832 | Jul 30, 2008 | View |
| RMC No. 49-2008 | Clarifies the composition of the National Evaluation Board as contemplated in Section 204 of the Tax Code of 1997 | Jul 25, 2008 | View |
| RMC No. 48-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2008 | Jul 24, 2008 | View |
| RMC No. 47-2008 | Prescribes the procedures in handling taxpayers’ request for transfer of registration | Jun 20, 2008 | View |
| RMC No. 46-2008 | Provides basic questions and answers to clarify issues concerning common carriers by air and their agents relative to the revenue and receipt from transport of passengers, goods/cargoes and mail and from excess baggage | Jun 20, 2008 | View |
| RMC No. 45-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2008 | Jun 18, 2008 | View |
| RMC No. 44-2008 | Circularizes the full text of Department Order No. 9-08 entitled “Implementing Rules and Regulations on the Accessibility of Information on Taxpayers Between the Bureau of Internal Revenue and the Local Government Units for Tax Collection Purposes Pursuant to Executive Order No. 646” | Jun 5, 2008 | View |
| RMC No. 43-2008 | Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment | May 27, 2008 | View |
| RMC No. 42-2008 | Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment | May 26, 2008 | View |
| RMC No. 41-2008 | Notifies the loss of one (1) set of unused BIR Form No. 0421 –Tax Verification Notice | May 23, 2008 | View |
| RMC No. 40-2008 | Notifies the loss of one (1) set of unused BIR Form No. 0423 –Apprehension Slip | May 23, 2008 | View |
| RMC No. 39-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2008 | May 23, 2008 | View |
| RMC No. 38-2008 | Requires the continuous observance of the existing responsibilities by large taxpayers transferred from the supervision of Large Taxpayers Service to the Regional Offices | May 13, 2008 | View |
| RMC No. 37-2008 | Circularizes CSC Memorandum Circular No. 6, Series of 2008 regarding deferment of the use of the revised form of Statement of Assets, Liabilities and Networth | Apr 29, 2008 | View |
| RMC No. 36-2008 | Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2008 | Apr 23, 2008 | View |
| RMC No. 35-2008 | Notifies the loss of two (2) sets of unused BIR Form No. 1919 – Office Audit-Letter of Authority | Apr 21, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |