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RMC No. 21-2013

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REVENUE MEMORANDUM CIRCULAR NO. 21-2013 issued on March 1, 2013 amends Revenue Memorandum Circular No. 57-2011, entitled “Revised Forms No. 1700, 1701 and 1702”.      The amendment consists mainly in making the disclosure of SupplementalRMC No. 21-2013

RMC No. 19-2013

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REVENUE MEMORANDUM CIRCULAR NO. 19-2013 issued on February 25, 2013 notifies the loss of duplicate copy of a used but unissued BIR Form No. 2313 – Certificate Authorizing Registration (CAR) with Serial Number CAR201100136523.     RMC No. 19-2013

RMC No. 18-2013

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REVENUE MEMORANDUM CIRCULAR NO. 18-2013 issued on February 15, 2013 further clarifies the taxability of distilled spirits provided under Revenue Memorandum Circular No. 3-2013. The importation of ethyl alcohol or ethanol intended for re-sale orRMC No. 18-2013

RMC No. 17-2013

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REVENUE MEMORANDUM CIRCULAR NO. 17-2013 issued on February 15, 2013 clarifies the taxes from Financial or Technical Assistance Agreement (FTAA) contractors during “Recovery Periods.” The National Internal Revenue Code (NIRC) of 1997 and other relatedRMC No. 17-2013

RMC No. 16-2013

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REVENUE MEMORANDUM CIRCULAR NO. 16-2013 issued on February 15, 2013 clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers other than General Professional Partnerships (GPP) covered by Revenue Memorandum Circular (RMC)RMC No. 16-2013

RMC No. 15-2013

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REVENUE MEMORANDUM CIRCULAR NO. 15-2013 issued on February 13, 2013 publishes and implements pertinent provisions of Resolution No. 9476 entitled “Rules and Regulations Governing Campaign Finance and Disclosure in Connection with the May 2013 NationalRMC No. 15-2013

RMC No. 14-2013

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REVENUE MEMORANDUM CIRCULAR NO. 14-2013 issued on February 13, 2013 notifies the loss of four (4) unused sets of BIR Form No. 2524 – Revenue Official Receipt with Serial N0s. ROR201103934047 to ROR201103934050.      SaidRMC No. 14-2013

RMC No. 13-2013

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REVENUE MEMORANDUM CIRCULAR NO. 13-2013 issued on February 13, 2013 notifies the loss of one (1) unused set of BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR201100291605.      Said form, whichRMC No. 13-2013

RMC No. 12-2013

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REVENUE MEMORANDUM CIRCULAR NO. 12-2013 issued on February 13, 2013 notifies the loss of one (1) unused set of BIR Form No. 2524 – Revenue Official Receipt with Serial Number ROR201101492906.      Said form, whichRMC No. 12-2013

RMC No. 11-2013

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REVENUE MEMORANDUM CIRCULAR NO. 11-2013 issued on February 11, 2013 prescribes the BIR Priority Programs for CY 2013, to wit: a. Invigorated Run After Tax Evaders (RATE) Program b. Oplan Kandado c. Re-engineering of otherRMC No. 11-2013