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REVENUE MEMORANDUM CIRCULAR NO. 100-2017 issued on December 19, 2017 clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments.      InRead More »RMC No. 100-2017

REVENUE MEMORANDUM CIRCULAR NO. 99-2017 issued on December 18, 2017 notifies the loss of several Documentary Stamps bearing Serial Nos. DSJ201605640201 to DSJ201605640300.      SaidRead More »RMC No. 99-2017

REVENUE MEMORANDUM CIRCULAR NO. 26-2004 issued on April 28, 2004 provides basic information and uniform answers to issues pertaining to the regulations on modified proceduresRead More »RMC No. 26-2004

REVENUE MEMORANDUM CIRCULAR NO. 40-2014 issued on May 15, 2014 prescribes the use of Electronic Certificate Authorizing Registration (eCAR) (BIR Form No. 2313-R for Transaction Involving TransferRead More »RMC No. 40-2014

REVENUE MEMORANDUM CIRCULAR NO. 39-2014 issued on May 12, 2014 clarifies the tax treatment of payouts by employee pension plans.       As a generalRead More »RMC No. 39-2014

REVENUE MEMORANDUM CIRCULAR NO. 38-2014 issued on May 9, 2014 informs all taxpayers and Accredited Tax Agents (ATAs) who are enrolled in the BIR InteractiveRead More »RMC No. 38-2014

REVENUE MEMORANDUM CIRCULAR NO. 37-2014 issued on May 9, 2014 notifies the entry into force, effectivity and applicability on April 22, 2013 of the “Agreement Between theRead More »RMC No. 37-2014

REVENUE MEMORANDUM CIRCULAR NO. 36-2014 issued on May 8, 2014 clarifies the price ceiling of socialized lot only pursuant to Revenue Regulations (RR) No. 11-97, RR No.Read More »RMC No. 36-2014

REVENUE MEMORANDUM CIRCULAR NO. 35-2014 issued on May 8, 2014 circularizes relevant portions of Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013,Read More »RMC No. 35-2014

REVENUE MEMORANDUM CIRCULAR NO. 34-2014 issued on May 8, 2014 clarifies the rule on whether or not an assessment resulting from jeopardy/arbitrary assessment or which was basedRead More »RMC No. 34-2014