REVENUE MEMORANDUM CIRCULAR NO. 8-2014 issued on February 6, 2014 requires the presentation of Tax Exemption Certificate or Ruling by Exempt Individuals and Entities.        Under the provisions of existing tax laws and administrative issuances, some

REVENUE MEMORANDUM CIRCULAR NO. 7-2014 issued on February 5, 2014 clarifies the issues and reiterates the registration as well as compliance requirements of Marginal Income Earners (MIE) pursuant to Revenue Regulations (RR) No. 7-2012.       MIE

REVENUE MEMORANDUM CIRCULAR NO. 6-2014 issued on February 3, 2014 extends the provisional accreditation of printers of manually printed receipts and invoices up to February 28, 2014 in relation to Revenue Regulations No. 15-2012 and Revenue Memorandum

REVENUE MEMORANDUM CIRCULAR NO. 5-2014 issued on January 29, 2014 clarifies, through Questions and Answers, the provisions of Revenue Regulations No.1-2014 pertaining to the submission of Alphabetical List of Employees/Payees of Income Payments.

REVENUE MEMORANDUM CIRCULAR NO. 4-2014 issued on January 24, 2014 prescribes the BIR Priority Programs for CY 2014, to wit: Online System for Transfer Tax Transactions (OST3) Electronic Certificate Authorizing Registration (eCAR) Electronic Tax Information Systems

REVENUE MEMORANDUM CIRCULAR NO. 3-2014 issued on January 15, 2014 circularizes the modification of BIR Ruling DA (C-133) 431-2008.           When preferred shares are redeemed for retirement in accordance with its nature, pursuant to

REVENUE MEMORANDUM CIRCULAR NO. 2-2014 issued on January 14, 2014 clarifies the issuance of Official Receipt being required by Government Auditors as evidence of receipt of payment for disbursements where the payee/recipient is a dealer, supplier or any

REVENUE MEMORANDUM CIRCULAR NO. 1-2014 issued on January 14, 2014 notifies the loss of three (3) sets of an unused BIR Form No. 2313 – Certificate Authorizing Registration (CAR) with the following Serial Numbers:  

REVENUE MEMORANDUM CIRCULAR NO. 20-2018 issued on April 4, 2018 circularizes the Consolidated Price of Sugar at Millsite for the month of February 2018, as contained in Operations Memorandum (OM) Nos. 2018-02-05, 2018-03-02, 2018-03-03 and

REVENUE MEMORANDUM CIRCULAR NO. 19-2018 issued on March 19, 2018 clarifies the basis for the computation of Capital Gains Tax (CGT) and Documentary Stamp Tax (DST) in sales transactions of real property previously mortgaged at a value