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Showing 2,514 results: Memorandum Circulars

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 50-2006Notifies the loss of one (1) set of unused BIR Form No. 0422-Mission Order with Serial No. MSO200100004301Aug 16, 2006View
RMC No. 49-2006Declares BIR Form Nos. 2329 – Certificate of Exemption from Audit/Investigation and 0425 – Notice of Disqualification under No Audit Program as Accountable FormsAug 15, 2006View
RMC No. 48-2006Notifies the loss of the original copy from one (1) set of unissued BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600212022Aug 14, 2006View
RMC No. 47-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2006Aug 7, 2006View
RMC No. 46-2006Publishes the full text of Urban Development Coordinating Council Memorandum Circular No. 03, Series of 2005Jul 31, 2006View
RMC No. 45-2006Publishes the full text of Department Order No. 20-06 issued by the DOF providing for measures to safeguard the integrity of the tax credit system being administered by the One Stop Shop Inter-Agency Tax Credit and Duty Drawback Center, BIR and BOC as issuing agenciesJul 21, 2006View
RMC No. 44-2006Publishes the full text of Republic Act (RA) No. 9343, an Act amending RA No. 9182, otherwise known as the Special Purpose Vehicle Act of 2002 for the purpose of allowing the establishment and registration of new SPVs and for other purposesJul 21, 2006View
RMC No. 43-2006Notifies the loss of one (1) pad of unused BIR Form No. 0423-Apprehension SlipJul 19, 2006View
RMC No. 42-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of June 2006Jul 18, 2006View
RMC No. 41-2006Notifies the loss of one (1) set of unused BIR Form No. 1954-Certificate Authorizing Registration with Serial No. CAR200500265354Jul 13, 2006View
RMC No. 40-2006Clarifies certain issues concerning the jurisdictions of the Large Taxpayer Service, the Enforcement Service and the Revenue Regions, including the Revenue District Offices and Divisions under them.Jul 13, 2006View
RMC No. 39-2006Prescribes the use of various BIR Forms for No Audit ProgramJul 10, 2006View
RMC No. 38-2006Notifies the loss of 2 triplicate copies and 2 sets of cancelled BIR Form No. 1965 – Letter of AuthorityJul 5, 2006View
RMC No. 37-2006Notifies the loss of original copy from one (1) set of unused BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600716576Jul 3, 2006View
RMC No. 36-2006Notifies the loss of 44 unissued sets and the duplicate to quadruplicate copies from another 6 issued sets of BIR Form No. 2524 – Revenue Official ReceiptJul 3, 2006View
RMC No. 35-2006Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwardersJun 30, 2006View
RMC No. 34-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of May 2006Jun 20, 2006View
RMC No. 33-2006Notifies the destruction of accountable forms during a fire in the office building of RDO No. 104, Bayugan, Agusan del SurJun 9, 2006View
RMC No. 32-2006Directs the use of BIR Form 0535 – Taxpayer Information Sheet in the conduct of Tax Compliance Verification DriveJun 6, 2006View
RMC No. 31-2006Prescribes the guidelines for the grant of VAT exemption on the purchase of goods and services associated with the construction or renovation of the diplomatic properties of the Embassy of the United States of America in the PhilippinesMay 30, 2006View
RMC No. 30-2006Prescribes the submission of a narrative memorandum report to accompany the VAT Credit Evaluation Report and requires the attachment of certain documents prior to approval of the Tax Credit CertificateMay 22, 2006View
RMC No. 29-2006Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of April 2006May 15, 2006View
RMC No. 28-2006Reminds and directs BIR officials and employees to refrain from divulging confidential information and data on taxpayers and BIR investigations/operations to third parties and confidential informersMay 11, 2006View
RMC No. 27-2006Publishes the full text of Executive Order No. 525 issued by the President of the Philippines entitled "Creating a Special Task Force to Investigate Irregularities Committed in Relation to the Payment of Taxes in Transfers of Titles of Real Properties and For Other Purposes."May 5, 2006View
RMC No. 26-2006Provides basic questions and answers to clarify certain provisions of Revenue Regulations No. 3-2006, more particularly on the printing requirements of Section 23 thereofApr 28, 2006View