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RMC No. 48-2004

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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 the

RMC No. 47-2004

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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 of

RMC No. 46-2004

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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.           Said

RMC No. 45-2004

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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 the

RMC No. 44-2004

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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 foreign

RMC No. 43-2004

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REVENUE MEMORANDUM CIRCULAR NO. 43-2004 issued on July 15, 2004 notifies the cancellation of four (4) sets of unused BIR Form No. 2524 – Revenue Official Receipt with Serial Numbers ROR200400336008, ROR200400337008, ROR200400338008 and ROR200400339008.   

RMC No. 42-2004

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REVENUE MEMORANDUM CIRCULAR NO. 42-2004 issued on July 8, 2004 notifies the loss of one (1) original copy of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400045081.         

RMC No. 41-2004

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REVENUE MEMORANDUM CIRCULAR NO. 41-2004 issued on July 7, 2004 notifies the cancellation of 1,500 pieces of unused Documentary Stamps with Serial Nos. DSJ20030004359901 to DSJ20030004361400.           The abovementioned Documentary Stamps were inadvertently

RMC No. 40-2004

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REVENUE MEMORANDUM CIRCULAR NO. 40-2004 issued on July 1, 2004circularizes the full text of Department of Finance Order No.17-04, which contains guidelines to implement the registration of Barangay Micro Business Enterprises and the availment of tax

RMC No. 39-2004

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REVENUE MEMORANDUM CIRCULAR NO. 39-2004 issued on July 02, 2004 prescribes the mechanism for the settlement of the income and franchise tax liabilities of Local Water Districts (LWDs organized under Presidential Decree No. 198) for taxable