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RMC No. 2-2009

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REVENUE MEMORANDUM CIRCULAR NO. 2-2009 issued on January 20, 2009 circularizes the letter of Commissioner Sixto S. Esquivias IV to MEDICard Philippines, Inc. notifying its President about the revocation of BIR Ruling No. DA (VAT-054)

RMC No. 1-2009

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REVENUE MEMORANDUM CIRCULAR NO. 1-2009 issued on January 16, 2009 publishes the full text of Circular Letter No. 2008-9 issued by the Secretary of the Department of Budget and Management (DBM), entitled “Guidelines Implementing Administrative

RMC No. 8-2012

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REVENUE MEMORANDUM CIRCULAR NO. 8-2012 issued on February 29, 2012 circularizes relevant excerpts from the En Banc Supreme Court Decision in the case of Philippine Amusement and Gaming Corporation (PAGCOR) vs. the Bureau of Internal

RMC No. 7-2012

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REVENUE MEMORANDUM CIRCULAR NO. 7-2012 issued on February 24, 2012 circularizes relevant portion of BIR Ruling No. 023-10 dated August 4, 2010 concerning the Capital Gains Tax (CGT) and Documentary Stamp Tax (DST) liability of

RMC No. 6-2012

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REVENUE MEMORANDUM CIRCULAR NO. 6-2012 issued on February 16, 2012 specifies that Revenue Memorandum Circular (RMC) No. 43-2011 shall appropriately refer to “Home Development Mutual Fund Law of 2009” instead of “Human Development Mutual Fund

RMC No. 5-2012

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REVENUE MEMORANDUM CIRCULAR NO. 5-2012 issued on February 6, 2012 notifies the loss of twenty (20) unused pads of Accountable Form No. 51 – Official Receipt with Serial Nos. ACF200900151001-ACF200900152000.           

RMC No. 4-2012

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REVENUE MEMORANDUM CIRCULAR NO. 4-2012 issued on January 18, 2012 notifies the loss of one (1) set of unused BIR Form No. 2524 – Revenue Official Receipt with Serial No. ROR201100127071.         

RMC No. 3-2012

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REVENUE MEMORANDUM CIRCULAR NO. 3-2012 issued on January 12, 2012 clarifies the tax implications of General Professional Partnership (GPP).                                 

RMC No. 2-2012

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REVENUE MEMORANDUM CIRCULAR NO. 2-2012 issued on January 3, 2012 reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by Revenue Collection Officers (RCOs) during specified deadlines and issuance

RMC No. 1-2012

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REVENUE MEMORANDUM CIRCULAR NO. 1-2012 issued on January 3, 2012 reminds all Revenue District Officers and others concerned on the need for regular submission to the Collection Programs Division (CPD) of accurate reports, such as