REVENUE MEMORANDUM CIRCULAR NO. 117-2024 issued on October 18, 2024, announces the availability of the revised BIR Form No. 1900 [Application for Permit to Use Loose-Leaf Books of Accounts/ Invoices and Other Accounting Records] OctoberRMC No. 117 – 2024
REVENUE MEMORANDUM CIRCULAR NO. 116-2024 issued on October 18, 2024, clarifies the provisions of Republic Act (RA) No. 11976 (Ease of Paying Taxes Act), applicable to the Power Industry. For sale of services, including theRMC No. 116 – 2024
REVENUE MEMORANDUM CIRCULAR NO. 115-2024 issued on October 18, 2024, clarifies certain policies and procedures relative to the implementation of the risk-based approach in the verification and processing of Value-Added Tax (VAT) Refund Claims, asRMC No. 115 – 2024
REVENUE MEMORANDUM CIRCULAR NO. 114-2024 issued on October 18, 2024 circularizes Department Order (DO) No. 72-2024 revoking DO No. 62-2024 titled “Implementation of the Revised Schedules of Zonal Values of Real Properties in the MunicipalitiesRMC No. 114 – 2024
REVENUE MEMORANDUM CIRCULAR NO. 113-2024 issued on October 15, 2024, announces the availability of the Application for Update of Taxpayer Classification thru the “Update Information” functionality and the resumption of business registration and other registration-relatedRMC No. 113 – 2024
REVENUE MEMORANDUM CIRCULAR NO. 112-2024 issued on October 15, 2024, clarifies the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular (RMC) No. 92-2024. The presentation ofRMC No. 112-2024
REVENUE MEMORANDUM CIRCULAR NO. 111-2024 issued on September 26, 2024 publishes the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and its twelve (12) multi-sectoral partners, namely: theRMC No. 111 – 2024
REVENUE MEMORANDUM CIRCULAR NO. 110-2024 issued on September 25, 2024 circularizes Memorandum Order No. 29, titled “Granting Travel Tax Exemption to All Travelers Departing from All International Airports and Seaports in Mindanao and Palawan toRMC No. 110 – 2024
REVENUE MEMORANDUM CIRCULAR NO. 109-2024 issued on September 24, 2024 clarifies the types of checks accepted for payment for One-Time Transaction (ONETT)-related internal revenue taxes pursuant to Revenue Memorandum Order No. 49-2018, as amended. ForRMC No. 109-2024
REVENUE MEMORANDUM CIRCULAR NO. 108-2024 issued on September 18, 2024 clarifies the taxability of Microinsurance Mutual Benefit Associations (Mi-MBAs) in respect to income received by them. Mi-MBAs, as long as they are registered and actuallyRMC No. 108-2024
