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8box Solutions Inc.

RMC No. 37-2004

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REVENUE MEMORANDUM CIRCULAR NO. 37-2004  issued on June 16, 2004 circularizes the provision on the settlement of the Value-Added Tax (VAT) liabilities of pawnshops for taxable years 1996 to 2002.          RMC No. 37-2004

RMC No. 36-2004

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REVENUE MEMORANDUM CIRCULAR NO. 36-2004 issued on June 16, 2004 circularizes the Supreme Court’s decision that pawnshops are not subject to the 5% lending investor’s tax under Section 116 of the National Internal Revenue Code ofRMC No. 36-2004

RMC No. 91-2012

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REVENUE MEMORANDUM CIRCULAR NO. 91-2012 issued on December 28, 2012 supplements the guidelines in Revenue Memorandum Circular No. 63-2012 on invoicing and recording of income payments for media advertising placements under a split payment schemeRMC No. 91-2012

RMC No. 90-2012

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REVENUE MEMORANDUM CIRCULAR NO. 90-2012 issued on December 28, 2012 provides the initial classifications, effective January 1, 2013, of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351 (anRMC No. 90-2012

RMC No. 89-2012

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REVENUE MEMORANDUM CIRCULAR NO. 89-2012 issued on December 28, 2012 clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships (GPPs) for expenses.           Upon receiptRMC No. 89-2012

RMC No. 88-2012

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REVENUE MEMORANDUM CIRCULAR NO. 88-2012 issued on December 28, 2012 clarifies the tax implications of income or gain derived by an employee from the exercise of stock option plans.            RMC No. 88-2012

RMC No. 87-2012

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REVENUE MEMORANDUM CIRCULAR NO. 87-2012 issued on December 28, 2012 gives notice on the following damaged accountable forms: Accountable Form Serial Number Damaged Set BIR Form No. 2524 (Revenue Official Receipt) ROR201004829825- ROR201004830050 226 setsRMC No. 87-2012

RMC No. 86-2012

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REVENUE MEMORANDUM CIRCULAR NO. 86-2012 issued on December 27, 2012 specifies the criteria for the identification and selection of BIR Annual Priority Programs for a specific year, to wit:            a.RMC No. 86-2012

RMC No. 85-2012

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REVENUE MEMORANDUM CIRCULAR NO. 85-2012 issued on December 26, 2012 reminds all withholding agents of their obligation to issue withholding tax statement for taxes withheld at source, whether final or creditable, within 20 days followingRMC No. 85-2012

RMC No. 84-2012

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REVENUE MEMORANDUM CIRCULAR NO. 84-2012 issued on December 26, 2012 clarifies the tax treatment of interest income earnings on loans that are not securitized, assigned or participated out.            Interest incomeRMC No. 84-2012