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 was

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, which

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 was

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 and

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.        Under

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. 0535

REVENUE MEMORANDUM CIRCULAR NO. 102-2023 issued on October 4, 2023 notifies the loss of twenty-four (24) sets of unused/unissued BIR Form No. 0535-Taxpayer Information Sheet bearing the following Serial Numbers: Serial Number Quantity TIS201800231851 –

REVENUE MEMORANDUM CIRCULAR NO. 101-2023 issued on October 4, 2023 notifies the loss of two (2) triplicate copies of used/issued BIR Form No. 0535-Taxpayer Information Sheet (TIS) bearing the Serial Numbers TIS201800337589 to TIS201800337590.   

REVENUE MEMORANDUM CIRCULAR NO. 100-2023 issued on October 4, 2023 clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of Revenue Regulations No. 2-2023.           

REVENUE MEMORANDUM CIRCULAR NO. 99-2023 issued on October 3, 2023 clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters.