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Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 48-2007Circularizes the full text of the letter of Chief State Prosecutor Jovencito R. Zuño of the Department of Justice deputizing BIR Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the DOJ State Prosecutors before the CTA and the regular courtsJul 18, 2007View
RMC No. 47-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2007Jul 12, 2007View
RMC No. 46-2007Circularizes the full text of GPPB Resolution No. 10-2007, which approved the Customized Procurement Manuals of the Bureau of Internal RevenueJul 9, 2007View
RMC No. 45-2007Reiterates the mandated duty of the top 10,000 private corporations and of the government to withhold not only on their purchase of goods but also on their purchase of services pursuant to Revenue Regulations No. 2-98Jul 6, 2007View
RMC No. 44-2007Clarifies the taxability of agricultural suppliers for withholding tax purposes in respect to sales made to top 10,000 corporations and to the government in relation to Revenue Regulations No. 3-2004Jul 6, 2007View
RMC No. 43-2007Prescribes the policies governing the issuance of Tax Clearance Certificates to contractors for bidding and collection purposes pursuant to Revenue Regulations No. 3-2005Jul 6, 2007View
RMC No. 42-2007Notifies the loss of sixteen (16) sets of unused BIR Form No. 1954 – Certificate Authorizing RegistrationJun 21, 2007View
RMC No. 41-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2007Jun 15, 2007View
RMC No. 40-2007Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the PhilippinesJun 14, 2007View
RMC No. 39-2007Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereonJun 13, 2007View
RMC No. 38-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2007Jun 1, 2007View
RMC No. 37-2007Clarifies and modifies the scope relative to the delegation of authority to sign rulings granting and/or confirming tax exemptions, tax incentives as well as tax treaty relief through the ruling processMay 30, 2007View
RMC No. 36-2007Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport ZoneMay 30, 2007View
RMC No. 35-2007Notifies the loss of 76 unissued sets and the quadruplicate to quintuplicate copies from another 15 issued sets of BIR Form No. 2524 – Revenue Official ReceiptMay 18, 2007View
RMC No. 34-2007Publishes the full text of the Memorandum of Agreement between the Tax Management Association of the Philippines and the Bureau of Internal Revenue executed on March 16, 2007May 17, 2007View
RMC No. 33-2007Publishes the full text of PhilHealth Circular No. 24-2005 regarding the issuance of Official Receipts for PhilHealth reimbursementsMay 15, 2007View
RMC No. 32-2007Circularizes the Memorandum of the Commissioner of Internal Revenue dated April 26, 2007 in relation to the new paradigm in meeting the collection targetMay 2, 2007View
RMC No. 31-2007Directs the strict implementation of the imposable sanctions with regard to the Tax Code provision and its implementing regulations on punishable acts of erring financial officers and/or tax practitionersApr 25, 2007View
RMC No. 30-2007Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of March 2007Apr 25, 2007View
RMC No. 29-2007Publishes the full text of Republic Act No. 9399 entitled “An Act Declaring a One-Time Amnesty on Certain Tax and Duty Liabilities, Inclusive of Fees, Fines, Penalties, Interests and Other Additions Thereto, Incurred by Certain Business Enterprises Operating Within the Special Economic Zones and Freeports Created under Proclamation No. 163, Series of 1993; Proclamation No. 216, Series of 1993; Proclamation No. 420, Series of 1994 and Proclamation No. 984, Series of 1997, Pursuant to Section 15 of Republic Act No. 7227, as Amended, and for Other Purposes”Apr 23, 2007View
RMC No. 28-2007Publishes the full text of Joint Memorandum Circular No. 2007-1 issued by the DBM Secretary and the President and General Manager of GSIS dated January 2, 2007 entitled “Guidelines on the Recomputation and Refund of the Benefits of Government Service Insurance System (GSIS) Retirees/Members Whose Retirement and Other Benefits Were Reduced by Reason of the Increase in the National Government’s Share in Premium Contribution for the Period July 1997 to December 1998”Apr 20, 2007View
RMC No. 27-2007Publishes the full text of RA No. 9400 entitled "An Act Amending Republic Act No. 7227, as Amended, Otherwise Known as the Bases Conversion and Development Act of 1992, and for Other Purposes"Apr 16, 2007View
RMC No. 26-2007Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Sojitz Philippines Corporation with Serial No. TCC200600000078Apr 11, 2007View
RMC No. 25-2007Further extends the deadline for availment of the Improved Voluntary Assessment Program (IVAP) until June 29, 2007Mar 30, 2007View
RMC No. 24-2007Further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007Mar 30, 2007View