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REVENUE MEMORANDUM CIRCULAR NO. 5-2003 issued on January 17, 2003 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued forRead More »RMC No. 5-2003

REVENUE MEMORANDUM CIRCULAR NO. 4-2003 issued on January 15, 2003 clarifies the items that would constitute gross receipts and cost of services for purposes ofRead More »RMC No. 4-2003

REVENUE MEMORANDUM CIRCULAR NO. 3-2003 issued on January 13, 2003 prescribes the manner of accomplishing the Anual Information Return of Income Taxes Withheld on CompensationRead More »RMC No. 3-2003

REVENUE MEMORANDUM CIRCULAR NO. 2-2003 issued on January 9, 2003 clarifies issues by providing basic information and anwers to questions frequently asked about staggered filingRead More »RMC No. 2-2003

REVENUE MEMORANDUM CIRCULAR NO. 1-2003 issued on January 3, 2003 provides basic information and answers to questions frequently asked about substituted filing of income taxRead More »RMC No. 1-2003

REVENUE MEMORANDUM CIRCULAR NO. 40-2012 issued on August 6, 2012 prescribes a period of prescription for rulings under Section 40(C)(2) of the National Internal RevenueRead More »RMC No. 40-2012

REVENUE MEMORANDUM CIRCULAR NO. 39-2012 issued on August 6, 2012 requires the withholding of taxes on backwages, allowances and benefits received by virtue of aRead More »RMC No. 39-2012

REVENUE MEMORANDUM CIRCULAR NO. 38-2012 issued on August 6, 2012 provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No. 7-Read More »RMC No. 38-2012

REVENUE MEMORANDUM CIRCULAR NO. 37-2012 issued on August 6, 2012 clarifies Section 11 of Revenue Regulations (RR) No. 06-08 or the “Consolidated Regulations Prescribing theRead More »RMC No. 37-2012

REVENUE MEMORANDUM CIRCULAR NO. 37-2012 issued on August 6, 2012 clarifies Section 11 of Revenue Regulations (RR) No. 06-08 or the “Consolidated Regulations Prescribing theRead More »RMC No. 36-2012