BIR Library
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Showing 111 results: Memorandum Circulars on Excise tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 26-2006 | Provides basic questions and answers to clarify certain provisions of Revenue Regulations No. 3-2006, more particularly on the printing requirements of Section 23 thereof | Apr 28, 2006 | View |
| RMC No. 10-2006 | Suspends the implementation of certain provisions of Revenue Regulations No. 3-2006 | Feb 7, 2006 | View |
| RMC No. 59-2005 | Clarifies the tax treatment of petroleum products sold to international marine vessels | Oct 24, 2005 | View |
| RMC No. 29-2005 | Clarifies the provisions of Republic Act No. 9337 (VAT Law of 2005) applicable to the petroleum industry | Jul 1, 2005 | View |
| RMC No. 69-2004 | Publishes the full text of BOC and BIR Joint Order pertaining to the disposition of tax-exempt vehicles registered or owned by Diplomatic Mission and Consular Offices/Officials, its officers, including its administrative and technical staff members enjoying tax and duty free privileges | Nov 22, 2004 | View |
| RMC No. 23-2004 | Reiterates the provisions of RR No. 2-87 relative to the issuance of Official Delivery Invoice and maintenance of Official Register Books with respect to removal/sale of molasses. | Apr 15, 2004 | View |
| RMC No. 60-2003 | Clarifies issues raised relative to the implementation of RR No. 25-2003 which governs the imposition of Excise Tax on Automobiles | Oct 9, 2003 | View |
| RMC No. 32-2003 | Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zones | Jun 11, 2003 | View |
| RMC No. 31-2003 | Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction. | Jun 4, 2003 | View |
| RMC No. 18-2002 | Circularizes the interpretation by the Supreme Court of the Philippines of the pertinent provisions of Section 140 of the Tax Code of 1997 relative to exemption from specific tax of the sale of stemmed leaf tobacco | May 31, 2002 | View |
| RMC No. 13-2002 | Clarifies the venues for the filing of Income Tax returns of employees of establishments classified as regular large taxpayers, excise taxpayers and those under the jurisdiction of the Large Taxpayers District Offices in Makati and Cebu | Apr 11, 2002 | View |