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 other

REVENUE MEMORANDUM CIRCULAR NO. 10-2013 issued on February 6, 2013 prescribes the transition procedures for all Electronic Filing and Payment System (eFPS) filers in filing tax returns affected by the revised tax rates on alcohol

REVENUE MEMORANDUM CIRCULAR NO. 9-2013 issued on January 30, 2013 clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ association from its homeowner-members and other entities. Section 18 of Republic

REVENUE MEMORANDUM CIRCULAR NO. 8-2013 issued on January 25, 2013 publishes the full text of Joint Circular No. 6-2012 issued by the Department of Finance (DOF), Bureau of Internal Revenue (BIR) and Department of Budget

REVENUE MEMORANDUM CIRCULAR NO. 7-2013 issued on January 22, 2013 circularizes the BIR Framework for Information Systems, which was designed relative to the Information Systems Strategic Plan (ISSP) to identify the critical Information Computer Technology

REVENUE MEMORANDUM CIRCULAR NO. 10-2009 issued on February 26, 2009 further extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and F inal Withholding Taxes (BIR Form No.

REVENUE MEMORANDUM CIRCULAR NO. 6-2013 issued on January 18, 2013 clarifies taxpayers’ concerns on the audit program and their responsibility in selecting tax agents/practitioners to make representation in the BIR in their behalf.      In

REVENUE MEMORANDUM CIRCULAR NO. 5-2013 issued on January 18, 2013 publishes the full text of Joint Circular No. 5-2012 issued by the Department of Finance (DOF), Department of Budget and Management (DBM) and Bureau of

REVENUE MEMORANDUM CIRCULAR NO. 4-2013 issued on January 14, 2013 requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates. All hospitals and non-stock, non-profit organizations operating hospitals which were issued tax-exempt rulings by the BIR

REVENUE MEMORANDUM CIRCULAR NO. 3-2013 issued on January 9, 2013 clarifies certain provisions of Revenue Regulations (RR) No. 17-2012 implementing the provisions of Republic Act (RA) No. 10351 as well as the provisions of Revenue