REVENUE MEMORANDUM CIRCULAR NO. 47-2012 issued on August 22, 2012 informs the deadline for the filing of application for enrollment in the Value-Added Tax (VAT) Tax Credit Certificates (TCC) Monetization Program pursuant to the DepartmentRMC No. 47-2012

REVENUE MEMORANDUM CIRCULAR NO. 46-2012 issued on August 16, 2012 cancels one (1) set of unissued BIR Form No. 0402 – Authority to Cancel Assessment (ATCA) with Serial No. ACA200900025001 due to a misprint inRMC No. 46-2012

REVENUE MEMORANDUM CIRCULAR NO. 45-2012 issued on August 16, 2012 notifies the loss of several accountable forms with pertinent information, to wit:  Accountable Form Serial Number Missing Copy/Set BIR Form No. 2524 (Revenue Official Receipt)RMC No. 45-2012

REVENUE MEMORANDUM CIRCULAR NO. 44-2012 issued on August 14, 2012 publishes the full text of Joint Circular No. 2-2012 dated May 31, 2012 issued by the Department of Finance (DOF), Department of Budget and ManagementRMC No. 44-2012

REVENUE MEMORANDUM CIRCULAR NO. 43-2012 issued on August 10, 2012 announces to all Electronic Filing and Payment System (eFPS) filers the availability of the Enhanced Annual Income Tax Return (BIR Form No. 1702) in theRMC No. 43-2012

REVENUE MEMORANDUM CIRCULAR NO. 42-2012 issued on August 9, 2012 extends the 10 August 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M toRMC No. 42-2012

REVENUE MEMORANDUM CIRCULAR NO. 41-2012 issued on August 9, 2012 extends the 10 August 2012 deadline for the e-Filing/Filing and e-Payment/Remittance using BIR forms 1600, 1606, 1601C and 1602; 1601E and 1601F; and 2200M toRMC No. 41-2012

REVENUE MEMORANDUM CIRCULAR NO. 107-2018 issued on December 28, 2018 amends the second paragraph of Revenue Memorandum Circular No. 43-2018 regarding the creation of Fast Lane for all One-Time Transactions (ONETT) involving simple transaction.      TheRMC No. 107-2018

REVENUE MEMORANDUM CIRCULAR NO. 106-2018 issued on December 21, 2018 publishes the full text of Memorandum Circular No. 53 directing all government offices, agencies, and instrumentalities, including Government-Owned or -Controlled Corporations and State Universities and Colleges, to immediatelyRMC No. 106-2018

REVENUE MEMORANDUM CIRCULAR NO. 105-2018 issued on December 19, 2018 clarifies the payment of Excise Tax on domestic coal under Revenue Regulations (RR) No. 1-2018, which provides for the revised tax rates on mineral products pursuant to theRMC No. 105-2018