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Showing 89 results: Memorandum Circulars issued in 2014

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 14-2014Publishes the full text of Executive Order No. 155 by the President of the Philippines, Entitled “Amending Executive Order No. 160 (S.2003), and for Other Purposes”Feb 26, 2014View
RMC No. 13-2014Notifies the loss of 6 sets of unused BIR Form No. 0402 – Authority to Cancel AssessmentFeb 24, 2014View
RMC No. 12-2014Notifies the loss of 3 sets of unused BIR Form No. 2524 – Revenue Official ReceiptFeb 24, 2014View
RMC No. 11-2014Clarifies certain issues relative to due process requirement in the issuance of a deficiency tax assessment pursuant to Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-2013Feb 19, 2014View
RMC No. 10-2014Emphasizes the regular and prompt submission of the Monthly Report of Bangko Sentral ng Pilipinas Payments through Credit Advice by the Revenue District OfficesFeb 11, 2014View
RMC No. 09-2014Further amends Revenue Memorandum Circular No. 57-2011 entitled “Revised Form Nos. 1700, 1701 and 1702”Feb 11, 2014View
RMC No. 08-2014Requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and EntitiesFeb 6, 2014View
RMC No. 07-2014Clarifies the issues on the registration and compliance requirements of Marginal Income Earners pursuant to Revenue Regulations No. 7-2012Feb 5, 2014View
RMC No. 06-2014Extends the provisional accreditation of printers of manually printed receipts and invoices up to February 28, 2014Feb 3, 2014View
RMC No. 05-2014Clarifies the provisions of RR No. 1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income PaymentsJan 29, 2014View
RMC No. 04-2014Prescribes the BIR Priority Programs for CY 2014Jan 24, 2014View
RMC No. 03-2014Circularizes the modification of BIR Ruling DA (C-133) 431-2008Jan 14, 2014View
RMC No. 02-2014Clarifies the issuance of Official Receipt being required by Government Auditors as evidence of Receipt of Payment for disbursements where the payee/recipient is a dealer, supplier or any business establishment required by the BIR to issue suchJan 14, 2014View
RMC No. 01-2014Notifies the loss of 3 sets of unused BIR Form No. 2313 – Certificate Authorizing RegistrationJan 14, 2014View