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RMC No. 38-2004

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REVENUE MEMORANDUM CIRCULAR NO. 38-2004  issued on June 25, 2004 publishes the full text of Circular Letter No. 2004-10 issued by the Secretary of Budget and Management. The Circular is issued to clarify issues regarding

RMC No. 37-2004

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REVENUE MEMORANDUM CIRCULAR NO. 37-2004  issued on June 16, 2004 circularizes the provision on the settlement of the Value-Added Tax (VAT) liabilities of pawnshops for taxable years 1996 to 2002.          

RMC No. 36-2004

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REVENUE MEMORANDUM CIRCULAR NO. 36-2004 issued on June 16, 2004 circularizes the Supreme Court’s decision that pawnshops are not subject to the 5% lending investor’s tax under Section 116 of the National Internal Revenue Code of

RMC No. 91-2012

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REVENUE MEMORANDUM CIRCULAR NO. 91-2012 issued on December 28, 2012 supplements the guidelines in Revenue Memorandum Circular No. 63-2012 on invoicing and recording of income payments for media advertising placements under a split payment scheme

RMC No. 90-2012

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REVENUE MEMORANDUM CIRCULAR NO. 90-2012 issued on December 28, 2012 provides the initial classifications, effective January 1, 2013, of alcohol and tobacco products according to the tax rates prescribed under Republic Act No. 10351 (an

RMC No. 89-2012

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REVENUE MEMORANDUM CIRCULAR NO. 89-2012 issued on December 28, 2012 clarifies the tax implications and recording of deposits/advances made by clients of General Professional Partnerships (GPPs) for expenses.           Upon receipt

RMC No. 88-2012

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REVENUE MEMORANDUM CIRCULAR NO. 88-2012 issued on December 28, 2012 clarifies the tax implications of income or gain derived by an employee from the exercise of stock option plans.            

RMC No. 87-2012

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REVENUE MEMORANDUM CIRCULAR NO. 87-2012 issued on December 28, 2012 gives notice on the following damaged accountable forms: Accountable Form Serial Number Damaged Set BIR Form No. 2524 (Revenue Official Receipt) ROR201004829825- ROR201004830050 226 sets

RMC No. 86-2012

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REVENUE MEMORANDUM CIRCULAR NO. 86-2012 issued on December 27, 2012 specifies the criteria for the identification and selection of BIR Annual Priority Programs for a specific year, to wit:            a.

RMC No. 85-2012

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REVENUE MEMORANDUM CIRCULAR NO. 85-2012 issued on December 26, 2012 reminds all withholding agents of their obligation to issue withholding tax statement for taxes withheld at source, whether final or creditable, within 20 days following