BIR Library
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Showing 2,514 results: Memorandum Circulars
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 67-2012 | Circularizes the pertinent portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 entitled “Commissioner of Internal Revenue –vs- St. Luke’s Medical Center, Inc.,” on the Income Tax treatment of proprietary non-profit hospitals and on the 1998 deficiency Income Tax liability of St. Luke’s Medical Center, Inc. on the revenues it derived from services to paying patients and their tax implications and implementation thereof | Oct 31, 2012 | View |
| RMC No. 66-2012 | Defines the taxation of rural banks formed through consolidation | Oct 31, 2012 | View |
| RMC No. 65-2012 | Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations | Oct 31, 2012 | View |
| RMC No. 64-2012 | Clarifies the imposition of business taxes on professionals | Oct 31, 2012 | View |
| RMC No. 63-2012 | Clarifies the issues affecting invoicing and recording of income payments for media advertising placements | Oct 29, 2012 | View |
| RMC No. 62-2012 | Clarifies the reporting of gross receipts relative to power generation and distribution | Oct 25, 2012 | View |
| RMC No. 61-2012 | Authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing of tax returns | Oct 24, 2012 | View |
| RMC No. 60-2012 | Notifies the loss of 1,000 sets of unused Accountable Form No. 51 – Official Receipt | Oct 4, 2012 | View |
| RMC No. 59-2012 | Publishes the matrix of latest wage rates per region provided by the National Wages and Productivity Commission | Oct 1, 2012 | View |
| RMC No. 58-2012 | Reiterates the requirement on the submission of Quarterly Value-Added Tax (VAT) Report per city/municipality | Sep 27, 2012 | View |
| RMC No. 57-2012 | Publishes the full text of Memorandum Circular No. 2012-08 of the Cooperative Development Authority | Sep 20, 2012 | View |
| RMC No. 56-2012 | Prescribes the use of BIR Form No. 2309 – Notice of Payment Schedule | Sep 19, 2012 | View |
| RMC No. 55-2012 | Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt | Sep 12, 2012 | View |
| RMC No. 54-2012 | Notifies the loss of 8 sets of unused BIR Form No. 2524 – Revenue Official Receipt | Sep 12, 2012 | View |
| RMC No. 53-2012 | Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines, Inc. (TMAP) and the Bureau of Internal Revenue and the Mechanics of the TMAP's Tax Infomercial Competition 2012 | Sep 10, 2012 | View |
| RMC No. 52-2012 | Enjoins all government agencies to participate in the celebration of the 10th Anniversary of the Development Policy Research Month | Sep 6, 2012 | View |
| RMC No. 51-2012 | Amends the deadline for the filing of Applications for Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization | Sep 3, 2012 | View |
| RMC No. 50-2012 | Prescribes the issuance of Certificate of Tax Clearance to public transport operators as a pre-requisite for acceptance by the LTFRB of an application for approval of sale and transfer of a Certificate of Public Convenience | Aug 28, 2012 | View |
| RMC No. 49-2012 | Announces the waiver of penalties for late e-filing/filing of tax returns and/or e-payment/payment/remittance of taxes due on August 15, 2012 by taxpayers and affected AABs under RDO No. 3-San Fernando, La Union | Aug 28, 2012 | View |
| RMC No. 48-2012 | Enjoins participation to the celebration of the 23rd National Statistics Month in October 2012 | Aug 24, 2012 | View |
| RMC No. 47-2012 | Prescribes the guidelines in the filing of application for enrollment in the Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization Program | Aug 22, 2012 | View |
| RMC No. 46-2012 | Cancels 1 set of unissued BIR Form No. 0402-Authority to Cancel Assessment (ATCA) | Aug 16, 2012 | View |
| RMC No. 45-2012 | Notifies the loss of several BIR Form No. 2524-Revenue Official Receipt | Aug 16, 2012 | View |
| RMC No. 44-2012 | Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" | Aug 14, 2012 | View |
| RMC No. 43-2012 | Announces to all eFPS filers the availability in the eFPS facility of the Enhanced Annual Income Tax Return (BIR Form No. 1702) prescribed under RR No. 19-2011 | Aug 10, 2012 | View |