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REVENUE MEMORANDUM CIRCULAR NO. 56-2004  issued on September 7, 2004 notifies the loss of one (1) set of unused BIR Form No. 1954 – CertificateRead More »RMC No. 56-2004

REVENUE MEMORANDUM CIRCULAR NO. 55-2004  issued on September 6, 2004 prescribes the BIR’s policy on the handling of TIN Verification queries raised by companies (i.e.Read More »RMC No. 55-2004

REVENUE MEMORANDUM CIRCULAR NO. 54-2004  issued on August 30, 2004 circularizes NSCB Memorandum Circular No. 01-04, which enjoins all government agencies to celebrate the 15thRead More »RMC No. 54-2004

REVENUE MEMORANDUM CIRCULAR NO. 53-2004  issued on August 13, 2004 clarifies whether minors who are opening a bank account can be issued a Taxpayer IdentificationRead More »RMC No. 53-2004

REVENUE MEMORANDUM CIRCULAR NO. 52-2004  issued on August 13, 2004 prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which containsRead More »RMC No. 52-2004

REVENUE MEMORANDUM CIRCULAR NO. 51-2004 issued on August 13, 2004 specifies BIR offices authorized to issue Tax Debit Memos (TDM). These offices are:• Revenue District OfficesRead More »RMC No. 51-2004

REVENUE MEMORANDUM CIRCULAR NO. 50-2004 issued on August 10, 2004 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for theRead More »RMC No. 50-2004

REVENUE MEMORANDUM CIRCULAR NO. 49-2004 issued on August 3, 2004 notifies the loss of one (1) set of used BIR Form No. 1954 – Certificate AuthorizingRead More »RMC No. 49-2004

REVENUE MEMORANDUM CIRCULAR NO. 48-2004 issued on July 26,2004 revokes/cancels BIR Rulings Nos. 076-88 (dated March 4, 1988), 004-89 (dated January 19, 1989) and 191-89 (datedRead More »RMC No. 48-2004

REVENUE MEMORANDUM CIRCULAR NO. 47-2004 issued on July 23, 2004 notifies the cancellation of 8 pads and 205 sets of BIR Form No. 2524 (Revenue OfficialRead More »RMC No. 47-2004