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RMC No. 84-2014

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REVENUE MEMORANDUM CIRCULAR NO. 84-2014 issued on December 5, 2014 notifies the loss of one (1) set of used but unissued BIR Form No. 0422 – Mission Order with Serial No. MSO200100105882.       RMC No. 84-2014

RMC No. 83-2014

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REVENUE MEMORANDUM CIRCULAR NO. 83-2014 issued on December 3, 2014 circularizes the deadline for the surrender of manual forms of Tax Remittance Advice (TRA).          All National Government Agencies and Revenue Regional OfficesRMC No. 83-2014

RMC No. 82-2014

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REVENUE MEMORANDUM CIRCULAR NO. 82-2014 issued on December 2, 2014 publishes the full text of Joint Circular No. 002.2014 of the Department of Finance (DOF), Department of Budget and Management (DBM), Bureau of Customs (BOC) and BureauRMC No. 82-2014

RMC No. 81-2014

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REVENUE MEMORANDUM CIRCULAR NO. 81-2014 issued on November 19, 2014 notifies the loss of two (2) pads of unused BIR Form No. 2524 – Revenue Official Receipt (ROR) with the following Serial Nos:        RMC No. 81-2014

RMC No. 80-2014

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REVENUE MEMORANDUM CIRCULAR NO. 80-2014 issued on November 14, 2014 notifies the loss of thirty three (33) unused sets of BIR Form No. 0423 – Apprehension Slip with Serial Nos. APS200300049068 to APS200300049100.        RMC No. 80-2014

RMC No. 79-2014

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REVENUE MEMORANDUM CIRCULAR NO. 79-2014 issued on November 3, 2014 clarifies the tax treatment of stock option plans and other option plans.     Stock option are “shares of stocks” as defined by Section 22(L) ofRMC No. 79-2014

RMC No. 78-2014

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REVENUE MEMORANDUM CIRCULAR NO. 78-2014 issued on October 24, 2014 circularizes clarifications on the requirement of Food and Drug Administration (FDA) Certification for the feed ingredients enumerated in Revenue Memorandum Circular (RMC) No. 66-2014.      The clauseRMC No. 78-2014

RMC No. 77-2014

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REVENUE MEMORANDUM CIRCULAR NO. 77-2014 issued on October 13, 2014 clarifies certain requirements on the processing of applications for cash conversion of Tax Credit Certificates (TCC).           All applications for cash conversion ofRMC No. 77-2014

RMC No. 76-2014

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REVENUE MEMORANDUM CIRCULAR NO. 76-2014 issued on October 13, 2014 notifies the loss of one (1) set of used but unissued BIR Form No. 2313 – Certificate Authorizing Registration (CAR) with Serial No. CAR201000062404.      RMC No. 76-2014

RMC No. 75-2014

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REVENUE MEMORANDUM CIRCULAR NO. 75-2014 issued on October 9, 2014 publishes the full text of the Department of Finance (DOF) memorandum prescribing the guidelines and standard operating procedures on foreign and local training/scholarships.        TheRMC No. 75-2014