REVENUE MEMORANDUM CIRCULAR NO. 41-2009 issued on July 24, 2009 clarifies the meaning of the term “Managerial and Technical Positions” under Section 25(C) of the Tax Code of 1997, as amended.     BIR Ruling No.

REVENUE MEMORANDUM CIRCULAR NO. 26-2007 issued on April 11, 2007 notifies the loss of one (1) original copy of Tax Credit Certificate (TCC) issued to Sojitz Philippines Corporation to wit:   SERIAL NUMBER DATE OF ISSUE AMOUNT

REVENUE MEMORANDUM CIRCULAR NO. 24-2007 issued on March 30, 2007 further extends the deadline for availment of the Expanded One-Time Administrative Abatement until June 29, 2007.

REVENUE MEMORANDUM CIRCULAR NO. 22-2007 issued on March 22, 2007 extends the deadline for the completion and reporting of the pre-audit of 2005 tax returns until June 29, 2007.       All concerned are reminded that

REVENUE MEMORANDUM CIRCULAR NO. 21-2007 issued on March 20, 2007 prescribes the attachments to the Annual Income Tax Return (ITR) to be filed by taxpayers registered with the Board of Investments (BOI), BOI-Autonomous Region of Muslim Mindanao (BOI-ARMM)

REVENUE MEMORANDUM CIRCULAR NO. 20-2007 issued on March 16, 2007 notifies the loss of one (1) set of unused BIR Form No. 0423-Apprehension Slip (AS) with Serial No. APS200100001950.            Because of the

REVENUE MEMORANDUM CIRCULAR NO. 19-2007 issued on March 16, 2007 notifies the loss of quadruplicate copy from one (1) set of unused BIR Form No. 2321-Tax Debit Memo with Serial No. 014726.       Because

REVENUE MEMORANDUM CIRCULAR NO. 18-2007 issued on March 16, 2007 notifies the disposal of old blank Tax Credit Certificates (BIR Form Nos. 2310 and 2320) and Tax Debit Memo s (BIR Form Nos. 2311 and

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REVENUE MEMORANDUM CIRCULAR NO. 16-2007 issued on March 15, 2007 publishes the full text of OCA Circular No. 05-2007 issued by the Office of the Court Administrator (OCA) of the Supreme Court. Said Circular directs