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REVENUE MEMORANDUM CIRCULAR NO. 68-2012 issued on November 5, 2012 prescribes the guidelines in the processing of requests for condonation of tax liabilities of localRead More »RMC No. 68-2012

REVENUE MEMORANDUM CIRCULAR NO. 67-2012 issued on October 31, 2012 circularizes the relevant portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960Read More »RMC No. 67-2012

REVENUE MEMORANDUM CIRCULAR NO. 66-2012 issued on October 31, 2012 defines the taxation of rural banks formed through consolidation.        Rural banks formedRead More »RMC No. 66-2012

REVENUE MEMORANDUM CIRCULAR NO. 65-2012 issued on October 31, 2012 clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporationsRead More »RMC No. 65-2012

REVENUE MEMORANDUM CIRCULAR NO. 64-2012 issued on October 31, 2012 clarifies the imposition of business taxes on services performed by persons engaged in the practiceRead More »RMC No. 64-2012

REVENUE MEMORANDUM CIRCULAR NO. 63-2012 issued on October 29, 2012 clarifies the issues affecting invoicing and recording of income payments for media advertising placements.   Read More »RMC No. 63-2012

REVENUE MEMORANDUM CIRCULAR NO. 62-2012 issued on October 26, 2012 clarifies the reporting of gross receipts relative to power generation and distribution.     Under theRead More »RMC No. 62-2012

REVENUE MEMORANDUM CIRCULAR NO. 61-2012 issued on October 24, 2012 authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing ofRead More »RMC No. 61-2012

REVENUE MEMORANDUM CIRCULAR NO. 60-2015 issued on September 22, 2015, notifies the loss of quadruplicate copy of BIR Form No. 2313 – Certificate Authorizing RegistrationRead More »RMC No. 60-2015

REVENUE MEMORANDUM CIRCULAR NO. 59-2015 issued on September 17, 2015 announces the availability of the Update of Exemption of Employees (UEE) Data Entry Module inRead More »RMC No. 59-2015