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RMC No. 112-2023

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REVENUE MEMORANDUM CIRCULAR NO. 112-2023 issued on October 17, 2023 clarifies the duty of the Food and Drug Administration (FDA) to determine classification of beverages pursuant to Section 150-B of the National Internal Revenue CodeRMC No. 112-2023

RMC No. 111-2023

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REVENUE MEMORANDUM CIRCULAR NO. 111-2023 issued on October 16, 2023 announces the availability of Wage Orders issued by the Regional Tripartite Wages and Productivity Board (RTWPB) of the National Wages and Productivity Commission (NWPC) inRMC No. 111-2023

RMC No. 110-2023

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REVENUE MEMORANDUM CIRCULAR NO. 110-2023 issued on October 16, 2023 notifies the loss of ten (10) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information Sheet with Serial Numbers TIS202000081356 to TIS202000081365.     RMC No. 110-2023

RMC No. 109-2023

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REVENUE MEMORANDUM CIRCULAR NO. 109-2023 issued on October 13, 2023 announces the availability of the Taxpayer Registration-Related Applications (TRRA) Portal on October 16, 2023. The TRRA Portal is an alternative option that can be usedRMC No. 109-2023

RMC No. 108-2023

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REVENUE MEMORANDUM CIRCULAR NO. 108-2023 issued on October 10, 2023 circularizes the New Daily Minimum Wage Rates in certain sectors/ industries under Region III (Central Luzon) as prescribed by Wage Order No. RBIII-24, which wasRMC No. 108-2023

RMC No. 107-2023

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REVENUE MEMORANDUM CIRCULAR NO. 107-2023 issued on October 10, 2023 circularizes the New Daily Minimum Wage Rates in certain sectors/ industries under Region II (Cagayan Valley) as prescribed by Wage Order No. RTWPB 2-22, whichRMC No. 107-2023

RMC No. 106-2023

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REVENUE MEMORANDUM CIRCULAR NO. 106-2023 issued on October 10, 2023 circularizes the New Daily Minimum Wage Rates in certain sectors/ industries under Region XII (SOCCSKSARGEN) as prescribed by Wage Order No. RB XII-23, which wasRMC No. 106-2023

RMC No. 105-2023

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REVENUE MEMORANDUM CIRCULAR NO. 105-2023 issued on October 10, 2023 provides clarification and guidance on the affixture of internal revenue stamps on vapor products pursuant to Section 9 of Revenue Regulations (RR) No. 18-2021 andRMC No. 105-2023

RMC No. 104-2023

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REVENUE MEMORANDUM CIRCULAR NO. 104-2023 issued on October 6, 2023 circularizes the Updated List of Microfinance Non-Government Organizations (NGOs) Accredited by the Microfinance NGO Regulatory Council (MNRC) as of September 2023.        UnderRMC No. 104-2023

RMC No. 103-2023

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REVENUE MEMORANDUM CIRCULAR NO. 103-2023 issued on October 4, 2023 notifies the loss of two (2) sets of unused/unissued accountable forms bearing the following Serial Numbers: Accountable Form Serial Number Quantity BIR Form No. 0535RMC No. 103-2023