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Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 75-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2006Dec 28, 2006View
RMC No. 74-2006Further extends the deadline for availment of the one-time administrative abatement until January 31, 2007Dec 22, 2006View
RMC No. 73-2006Suspends all audit and other field operations of the BIR effective December 18, 2006Dec 13, 2006View
RMC No. 72-2006Notifies the loss of the original copy of an unused BIR Form No. 2320-Tax Credit Certificate with Serial No. 011551Nov 20, 2006View
RMC No. 71-2006Notifies the loss of a quadruplicate copy from 1 set of an unused BIR Form No. 2320-Tax Credit Certificate with Serial No. 004750Nov 20, 2006View
RMC No. 70-2006Notifies the loss of 1 set of a previously cancelled BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500040463Nov 20, 2006View
RMC No. 69-2006Extends the deadline for the availment of Improved Voluntary Assessment Program (IVAP) until December 29, 2006Nov 17, 2006View
RMC No. 68-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2006Nov 17, 2006View
RMC No. 67-2006Prescribes the guidelines and procedure in the pre-audit by the Regional Offices of 2005 tax returns not selected for issuance of Letter of Authority/Audit Notice/Tax Verification Notice under RMO No. 11-2006, as amended by RMO No. 18-2006Nov 3, 2006View
RMC No. 66-2006Provides basic question and answers to clarify Revenue Regulations No. 15-2006 relative to the implementation of the BIR's Abatement ProgramNov 3, 2006View
RMC No. 65-2006Notifies the loss of original copy from 1 set of an unused BIR Form No. 2320-Tax Credit Certificate (Revised April, 1988)Oct 31, 2006View
RMC No. 64-2006Notifies the disposal of old blank Tax Credit Certificate (BIR Form Nos. 2310 and 2320) and Tax Debit Memo (BIR Form Nos. 2311 and 2321)Oct 31, 2006View
RMC No. 63-2006Extends the deadline for the availment of the One-Time Administrative Abatement Program under RR No. 15-2006 until December 22, 2006Oct 27, 2006View
RMC No. 62-2006Clarifies the tax treatment of foreclosure sales initiated by the Department of Agrarian ReformOct 20, 2006View
RMC No. 61-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of September 2006Oct 20, 2006View
RMC No. 60-2006Prescribes the necessary steps to ensure that only authentic Tax Debit Memos are received by the Revenue District Offices and/or Authorized Agent BanksOct 9, 2006View
RMC No. 59-2006Extends the deadline for the availment of the No Audit Program until October 27, 2006Oct 2, 2006View
RMC No. 58-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2006Sep 27, 2006View
RMC No. 57-2006Lifts the suspension on the implementation of RMO No. 30-2005 relative to the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayersSep 21, 2006View
RMC No. 56-2006Notifies the loss of one (1) set of unused BIR Form No. 2310-Tax Credit Certificate with Serial No. TCC200200002712Sep 18, 2006View
RMC No. 55-2006Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment SystemSep 5, 2006View
RMC No. 54-2006Publishes the full text of Circular No. 2006-005 issued by the Chairman of Commission on Audit which amends Item 7.1 of COA Circular No. 97-002 pertaining to the granting, utilization and liquidation of cash advancesSep 4, 2006View
RMC No. 53-2006Enjoins revenuers to participate in the activities to celebrate the 17th National Statistics Month in October 2006Sep 1, 2006View
RMC No. 52-2006Notifies the loss of a previously cancelled BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400049960Aug 25, 2006View
RMC No. 51-2006Notifies the loss of the original copy of Tax Remittance Advice with Serial No. 736352Aug 22, 2006View