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Showing 83 results: Memorandum Circulars issued in 2008

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 83-2008Circularizes the new BIR Vision and Mission statementsDec 24, 2008View
RMC No. 82-2008Circularizes the procedures for registration of manual books of accountsDec 23, 2008View
RMC No. 81-2008Publishes the full text of Administrative Order No. 239 entitled “Prohibiting the Use of Government Vehicles for Purposes Other Than Official Business, and for Other Purposes”Dec 18, 2008View
RMC No. 80-2008Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2008Dec 17, 2008View
RMC No. 79-2008Notifies the loss of duplicate copy from one (1) set of unused BIR Form No. 0421 – Tax Verification NoticeDec 12, 2008View
RMC No. 78-2008Publishes the full text of Circular 02-2008 entitled “Clarification on the Role of the Special Allotment Release Order in the Procurement Process”Dec 9, 2008View
RMC No. 77-2008Clarifies the taxability of director’s fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposesDec 3, 2008View
RMC No. 76-2008Recognizes the construction agent for the construction or renovation of official buildings or properties of the U.S. Embassy and amends RMC No. 31-2006Nov 24, 2008View
RMC No. 75-2008Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2008Nov 21, 2008View
RMC No. 74-2008Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled “Guidelines and Procedures for the Release of the LGU Shares from the Value-Added Tax in Lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. and the Philippine Racing Club, Inc.”Nov 7, 2008View
RMC No. 73-2008Publishes the full text of the BIR Records Disposition ScheduleNov 7, 2008View
RMC No. 72-2008Provides basic questions and answers to prescribe and clarify the guidelines and procedures in the issuance of TIN to SEC registrantsNov 4, 2008View
RMC No. 71-2008Notifies the loss of the duplicate to triplicate copies from 7 used sets of BIR Form No. 2524 – Revenue Official Receipt and another 31 unused sets of the same accountable formNov 4, 2008View
RMC No. 70-2008Notifies the loss of one (1) pad of Accountable Form No. 51Oct 21, 2008View
RMC No. 69-2008Notifies the cancellation of the missing triplicate copy from one issued set of BIR Form No. 2311 – Tax Debit Memo and one unissued set of the same accountable formOct 14, 2008View
RMC No. 68-2008Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2008Oct 8, 2008View
RMC No. 67-2008Clarifies the prescribed date of collection of all accepted tax returns and payments, including payment thru checks received by Authorized Agent Banks after clearing cut-off timeSep 25, 2008View
RMC No. 66-2008Prescribes the venue for the filing of tax returns and payment of internal revenue taxes of newly transferred taxpayersSep 25, 2008View
RMC No. 65-2008Clarifies the business taxation on the activities undertaken by the Bangko Sentral ng Pilipinas in pursuance of its mandates as the independent central monetary authority of the Republic of the PhilippinesSep 9, 2008View
RMC No. 64-2008Circularizes the memorandum of the Commissioner of Internal Revenue on the imposition of limit to the grant of permission for personal travel abroadSep 2, 2008View
RMC No. 63-2008Notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing RegistrationSep 1, 2008View
RMC No. 62-2008Notifies the loss of four (4) sets of unused BIR Form No. 1954 – Certificate Authorizing RegistrationSep 1, 2008View
RMC No. 61-2008Encourages participation to the celebration of the 19th National Statistics Month in October 2008Aug 29, 2008View
RMC No. 60-2008Notifies the loss of several Revenue Official Receipts-BIR Form No. 2524Aug 28, 2008View
RMC No. 59-2008Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposesAug 27, 2008View