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RMC No. 8-2003

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REVENUE MEMORANDUM CIRCULAR NO. 8-2003 issued on February 17, 2003 notifies the loss of one (1) set of unused BIR Form No. 1954 (Certificate Authorizing Registration) with Serial Number CAR200100146518.          SaidRMC No. 8-2003

RMC No. 7-2003

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REVENUE MEMORANDUM CIRCULAR NO. 7-2003 issued on February 13, 2003 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of January 2003, in compliance with the WritRMC No. 7-2003

RMC No. 6-2003

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REVENUE MEMORANDUM CIRCULAR NO. 6-2003 issued on January 22, 2003 clarifies certain issues by providing basic information and answers to questions frequently asked about services rendered by individual professional practitioners, general professional partnerships, entertainers andRMC No. 6-2003

RMC No. 5-2003

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REVENUE MEMORANDUM CIRCULAR NO. 5-2003 issued on January 17, 2003 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of December 2002, in compliance with the WritRMC No. 5-2003

RMC No. 4-2003

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REVENUE MEMORANDUM CIRCULAR NO. 4-2003 issued on January 15, 2003 clarifies the items that would constitute gross receipts and cost of services for purposes of computing the gross income on sale of services, which shallRMC No. 4-2003

RMC No. 3-2003

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REVENUE MEMORANDUM CIRCULAR NO. 3-2003 issued on January 13, 2003 prescribes the manner of accomplishing the Anual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF).       RMC No. 3-2003

RMC No. 2-2003

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REVENUE MEMORANDUM CIRCULAR NO. 2-2003 issued on January 9, 2003 clarifies issues by providing basic information and anwers to questions frequently asked about staggered filing of returns pursuant to Revenue Regulation No. 26-2002.

RMC No. 1-2003

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REVENUE MEMORANDUM CIRCULAR NO. 1-2003 issued on January 3, 2003 provides basic information and answers to questions frequently asked about substituted filing of income tax returns by qualified pure compensation income earners.

RMC No. 40-2012

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REVENUE MEMORANDUM CIRCULAR NO. 40-2012 issued on August 6, 2012 prescribes a period of prescription for rulings under Section 40(C)(2) of the National Internal Revenue Code (NIRC), as amended.          Said rulingsRMC No. 40-2012

RMC No. 39-2012

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REVENUE MEMORANDUM CIRCULAR NO. 39-2012 issued on August 6, 2012 requires the withholding of taxes on backwages, allowances and benefits received by virtue of a labor dispute award through garnishments of debts due to theRMC No. 39-2012