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REVENUE MEMORANDUM CIRCULAR NO. 62-2015 issued on October 1, 2015 advises all Revenue Collection Officers, Special Collection Officers and Collection Officers not to accept checks/drawnRead More »RMC No. 62-2015

REVENUE MEMORANDUM CIRCULAR NO. 61-2015 issued on September 30, 2015 extends the deadline for submission of Inventory Lists and other supporting requirements prescribed under RevenueRead More »RMC No. 61-2015

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 BudgetRead More »RMC No. 38-2004

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 forRead More »RMC No. 37-2004

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 taxRead More »RMC No. 36-2004

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 incomeRead More »RMC No. 91-2012

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 toRead More »RMC No. 90-2012

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 PartnershipsRead More »RMC No. 89-2012

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 exerciseRead More »RMC No. 88-2012

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 BIRRead More »RMC No. 87-2012