REVENUE MEMORANDUM CIRCULAR NO. 76-2004 issued on December 28, 2004 publishes the full text of Memorandum issued by the Executive Secretary dated November 11, 2004 entitled “Use of International and National Direct Dial (IDD and NDD)

REVENUE MEMORANDUM CIRCULAR NO. 75-2004 Subject: Missing Two (2) sets of BIR Form No. 2524 Certificate Authorizing RegistrationTo: All Internal Revenue Officials, Employees and Others Concerned          Notice is hereby given of the missing two (2)

REVENUE MEMORANDUM CIRCULAR NO. 74-2004 Subject: Suspension of All Field Operations of the Bureau of Internal Revenue Effective December 16, 2004To: All Internal Revenue Officers, Employees and Others Concerned          In the spirit of Christmas and

REVENUE MEMORANDUM CIRCULAR NO. 73-2004 issued on November 26, 2004 provides the policies and guidelines on assessing and collection of the Value-Added Tax (VAT) or Percentage Tax liabilities, as the case may be, of pawnshops prior

REVENUE MEMORANDUM CIRCULAR NO. 72-2004 issued on November 23, 2004 clarifies issues on the additional transactions subject to Creditable Withholding Tax under Revenue Regulations (RR) No. 17-2003, as amended by RR Nos. 30-2003, 1-2004 and 3-2004.

REVENUE MEMORANDUM CIRCULAR NO. 71-2004  issued on November 23, 2004 mandates the availment of the Electronic Filing and Payment System (eFPS) and Electronic Submission of Summary List of Sales and Purchases and Annual Alphalist of Income

REVENUE MEMORANDUM CIRCULAR NO. 70-2004   issued on November 23, 2004 clarifies and reiterates the rule on proper determination of the amount of Value Added Tax (VAT) on VAT invoices or VAT Official Receipts.     

REVENUE MEMORANDUM CIRCULAR NO. 69-2004   issued on November 22, 2004 publishes the full text of the Bureau of Customs (BOC) and Bureau of Internal Revenue (BIR) Joint Order pertaining to the disposition/transfer of tax-exempt vehicles