REVENUE MEMORANDUM CIRCULAR NO. 14-2012 issued on April 4, 2012 revokes the Memoranda of Agreement (MOA) entered into between the Bureau of Internal Revenue (BIR) and Board of Investments (BOI) and BOI-Autonomous Region of Muslim

REVENUE MEMORANDUM CIRCULAR NO. 13-2012 issued on March 28, 2012 prescribes the BIR Priority Programs for CY 2012, to wit:      a. Centralization of Data Processing to the Regional Offices      b. Asset

REVENUE MEMORANDUM CIRCULAR NO. 12-2012 issued on March 27, 2012 circularizes the full text of the Cooperative Development Authority’s (CDA) memorandum to all their Regional Directors instructing them to refrain from issuing certificates of registration

REVENUE MEMORANDUM CIRCULAR NO. 11-2012 issued on March 22, 2012 clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions.         The Electric Power Industry Reform Act of 2001

REVENUE MEMORANDUM CIRCULAR NO. 5-2015 issued on January 22, 2015 publishes the full text of Presidential Administrative Order (AO) No. 45 entitled “Revoking Letter of Instruction No. 1479, Series of 1985”.        Letter

REVENUE MEMORANDUM CIRCULAR NO. 4-2015 issued on January 13, 2015 publishes the full text of Department Order (DO) No. 107-2014 issued by the Department of Finance entitled “Rules on Accreditation with the Bureau of Customs

REVENUE  MEMORANDUM  CIRCULAR  NO. 3-2015 issued on  January 13, 2015 prescribes the BIR Priority Programs for CY 2015, to wit: Online System for Transfer Tax Transactions (OST3) Electronic Certificate Authorizing Registration (eCAR) Electronic Tax Information

REVENUE MEMORANDUM CIRCULAR NO. 2-2015 issued on January 9, 2015 informs taxpayers and others concerned on the availability in BIR Website of the following annual Income Tax and Excise Tax Returns in Offline eBIRForms Package

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 Supplemental

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.