RMC No. 24-2009
REVENUE MEMORANDUM CIRCULAR NO. 24-2009 issued on May 8, 2009 circularizes the relevant excerpts from the Supreme Court decision in H. Tambunting Pawnshop, Inc. v. CIR GR No. 171138, 7 April 2009 on the impositionRMC No. 24-2009
REVENUE MEMORANDUM CIRCULAR NO. 24-2009 issued on May 8, 2009 circularizes the relevant excerpts from the Supreme Court decision in H. Tambunting Pawnshop, Inc. v. CIR GR No. 171138, 7 April 2009 on the impositionRMC No. 24-2009
REVENUE MEMORANDUM CIRCULAR NO. 23-2009 issued on May 8, 2009 reiterates the policies and procedures relative to revalidation of Letters of Authority (LAs), issuance of Subpoena Duces Tecum (SDT) and review of cases by theRMC No. 23-2009
REVENUE MEMORANDUM CIRCULAR NO. 22-2009 issued on May 5, 2009 clarifies the allowable claims for personal and additional exemptions and optional standard deduction (OSD) pursuant to Revenue Regulations (RR) Nos. 10-2008 and 16-2008, respectively. RMC No. 22-2009
REVENUE MEMORANDUM CIRCULAR NO. 21-2009 issued on April 22, 2009 prescribes the procedures for all Electronic Filing and Payment System (eFPS) filers in filing tax returns affected by revenue issuances in the enhanced eFPS. RMC No. 21-2009
REVENUE MEMORANDUM CIRCULAR NO. 3-2011 issued on January 3, 2011notifies the loss of several unused BIR Form No. 2524 – Revenue OfficialReceipt (ROR) with the pertinent information, to wit: SERIAL NUMBER/S QUANTITY ROR201000845117 One (1)RMC No. 3-2011
REVENUE MEMORANDUM CIRCULAR NO. 2-2011 issued on January 3, 2011notifies the loss of two (2) sets of BIR Form No. 2524 – Revenue Official Receipt (ROR)with Serial Nos. ROR200904120756 and ROR200904121756. RMC No. 2-2011
REVENUE MEMORANDUM CIRCULAR NO. 1-2011 issued on January 3, 2011notifies the loss of several accountable forms with the pertinent information, to wit: Accountable Form Inclusive Serial Number Quantity BIR Form No. 0423 (Apprehension Slip) APS200400016302RMC No. 1-2011
REVENUE MEMORANDUM CIRCULAR NO. 20-2009 issued on April 14, 2009 circularizes the list of taxpayers who have closed or ceased business operations. All internal revenue officials, employees and others concerned are requested to promptlyRMC No. 20-2009
REVENUE MEMORANDUM CIRCULAR NO. 19-2009 issued on April 13, 2009 prescribes the transition procedures relative to the issuance and cancellation of “Permit to Use” Cash Register Machine (CRM), Point of Sales (POS) Machine, Special PurposeRMC No. 19-2009
REVENUE MEMORANDUM CIRCULAR NO. 18-2009 issued on April 7, 2009 clarifies the prescribed date of collection of all accepted tax returns and payments, including payments thru checks received by Authorized Agent Banks (AABs) after cut-offRMC No. 18-2009