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Showing 99 results: Memorandum Circulars issued in 2010

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 74-2010Notifies the disposal of 412 sets of old blank Tax Debit Memo (BIR Form No. 2321)Sep 20, 2010View
RMC No. 73-2010Notifies the loss of several BIR Form No. 19.14 (Apprehension Receipt)Sep 14, 2010View
RMC No. 72-2010Notifies the loss of several accountable formsSep 6, 2010View
RMC No. 71-2010Notifies the loss of 2 sets of unused BIR Form No. 2524 (Revenue Official Receipt)Sep 6, 2010View
RMC No. 70-2010Circularizes the revocation of BIR Ruling Nos. DA-413-04 and DA-436-04 and clarifies the basis in computing depreciation of property, plant and equipmentAug 24, 2010View
RMC No. 69-2010Notifies the loss of 1 set of used but unissued BIR Form No. 1954 – Certificate Authorizing RegistrationAug 20, 2010View
RMC No. 68-2010Prescribes the guidelines and procedures in granting the request of Large Taxpayers for extension in complying with the requirements for the mandatory use of Computerized Accounting SystemAug 13, 2010View
RMC No. 67-2010Circularizes the revocation of BIR Ruling No. DA-722-2006 issued in favor of Atlas Consolidated Mining and Development CorporationAug 10, 2010View
RMC No. 66-2010Circularizes the full text of the Memorandum of Agreement between the BIR and Tax Management Association of the Philippines, Inc., and the Mechanics and Entry Form for the “Search for the Best Tax Collection, Tax Administration or Taxpayer Service Enhancement Project”Aug 10, 2010View
RMC No. 65-2010Notifies the loss of 1 pad of unused BIR Form No. 2524 – Revenue Official ReceiptAug 3, 2010View
RMC No. 64-2010Publishes the full text of Wage Order No. NCR-15, “Providing an Increase in the Minimum Wage in the National Capital Region”Jul 29, 2010View
RMC No. 63-2010Imposes the Value-Added Tax on Tollway OperatorsJul 20, 2010View
RMC No. 62-2010Publishes the full text of Department Order No. 18-2010 issued by the Department of Finance relative to the nationwide coverage of the Mandatory Marking of KeroseneJul 15, 2010View
RMC No. 61-2010Suspends the generation and issuance of electronic Letter of Authority (eLAs), revokes RMC No. 56-2010 and clarifies the use of BIR Form 0421 – Tax Verification NoticesJul 14, 2010View
RMC No. 60-2010Clarifies the coverage of RMO No. 56-2010 relative to the use of updated medium for submitting the Summary List of Sales and Purchases (SLSP)Jul 13, 2010View
RMC No. 59-2010Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled “An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Non-Governmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be known as the Philippine National Red Cross”Jul 1, 2010View
RMC No. 58-2010Circularizes Sections 10 to 18 of RA No. 9856 entitled “An Act Providing the Legal Framework for Real Estate Investment Trust and For Other Purposes”Jul 1, 2010View
RMC No. 57-2010Circularizes Sections 3, 4 and 7 of Republic Act No. 10083, an Act amending the “Aurora Special Economic Zone Act of 2007”Jul 1, 2010View
RMC No. 56-2010Disseminates the most recent policies on the audit of all internal revenue tax liabilities for the year 2009Jun 29, 2010View
RMC No. 55-2010Circularizes the revocation of BIR Rulings issued to G&W Architects, Engineers and Projects Development Consultants relative to its “Build-To-Own” transactionsJun 28, 2010View
RMC No. 54-2010Circularizes the revocation of BIR Ruling No. DA (C-322) 789-2009 relative to the issues on residential condominium project known as “The Ritzville Residence” of Ernesto Chuakaw, et al.Jun 28, 2010View
RMC No. 53-2010Circularizes Sec. 23 of the Republic Act No. 10086 entitled “An Act Strengthening People’s Nationalism through Philippine History by Changing the Nomenclature of the National Historical Institute into the National Historical Commission of the Philippines, Strengthening its Powers, and For Other Purposes”Jun 25, 2010View
RMC No. 52-2010Publishes the full text of Joint Order No. 1-2010 issued by the Secretary of Finance and Commissioners of the Bureau of Customs and BIR entitled "Valuation of Motor Vehicles"Jun 22, 2010View
RMC No. 51-2010Provides basic questions and answers to clarify the issues in the implementation of the Electronic Documentary Stamps Tax SystemJun 15, 2010View
RMC No. 50-2010Publishes the full text of Memorandum Order No. 314 regarding the Approved 2010 Investment Priorities PlanJun 7, 2010View