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REVENUE MEMORANDUM CIRCULAR NO. 55-2014 issued on June 27, 2014 clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds toRead More »RMC No. 55-2014

REVENUE MEMORANDUM CIRCULAR NO. 54-2014 issued on June 17, 2014 clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of theRead More »RMC No. 54-2014

REVENUE MEMORANDUM CIRCULAR NO. 53-2014 issued on June 17, 2014 notifies the loss of several Revenue Official Receipts (BIR Form No. 2524) with pertinent information, to wit:Read More »RMC No. 53-2014

REVENUE MEMORANDUM CIRCULAR NO. 52-2014 issued on June 11, 2014 provides questions and answers to further clarify the issues and concerns on the use of theRead More »RMC No. 52-2014

REVENUE MEMORANDUM CIRCULAR NO. 51-2014 issued on June 11, 2014 clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code (NIRC) of 1997.  Read More »RMC No. 51-2014

REVENUE MEMORANDUM CIRCULAR NO. 50-2014 issued on June 10, 2014 reiterates and clarifies the requirement in the issuance of Withdrawal Certificate (WC) for every removal of petroleumRead More »RMC No. 50-2014

REVENUE MEMORANDUM CIRCULAR NO. 49-2014 issued on June 10, 2014 publishes Wage Order No. IVA-16, which sets the new minimum wage and provides advisory guidelines on productivityRead More »RMC No. 49-2014

REVENUE MEMORANDUM CIRCULAR NO. 48-2014 issued on June 9, 2014 extends the deadline for submission of Electronic Sales (eSales) reports for the month of May 2014Read More »RMC No. 48-2014

REVENUE MEMORANDUM CIRCULAR NO. 47-2014 issued on May 30, 2014 publishes the full text of the Memorandum of Understanding (MOU) between the Bureau of InternalRead More »RMC No. 47-2014

REVENUE MEMORANDUM CIRCULAR NO. 46-2014 issued on May 30, 2014 clarifies the taxability of financial lease for purposes of Documentary Stamp Tax (DST).      RevenueRead More »RMC No. 46-2014