RMC No. 53-2004
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 Identification Number (TIN). Per reply of theRMC No. 53-2004
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 Identification Number (TIN). Per reply of theRMC 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 contains the guidelines to implement the registration of Barangay Micro BusinessRMC 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 Offices (RDOs) of Revenue Region No. 8 – Makati City– forRMC 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 the month of July 2004, in compliance with the Writ ofRMC 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 Authorizing Registration with Serial No. CAR200300128673. SaidRMC 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 (dated September 4, 1989), in view of the decision of theRMC 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 Official Receipt), 1,250 pcs. of Documentary Stamps and 5 pads ofRMC No. 47-2004
REVENUE MEMORANDUM CIRCULAR NO. 46-2004 issued on July 21, 2004 notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400057930. SaidRMC No. 46-2004
REVENUE MEMORANDUM CIRCULAR NO. 45-2004 issued on July 21, 2004 publishes the full text of Memorandum Circular No. 55 issued by the President of the Philippines entitled “Directing All Departments, Bureaus, Offices and Instrumentalities of theRMC No. 45-2004
REVENUE MEMORANDUM CIRCULAR NO. 44-2004 issued on July 20, 2004 publishes the full text of memorandum issued by Undersecretary Nieves L. Osorio of the Department of Finance dated July 7, 2004 containing an advisory on foreignRMC No. 44-2004