REVENUE MEMORANDUM CIRCULAR NO. 62-2014 issued on August 1, 2014 announces the availability of the enhanced BIR Website starting on August 1, 2014. It can be accessed via www.bir.gov.ph and can best be viewed using Internet Explorer

REVENUE MEMORANDUM CIRCULAR NO. 61-2014 issued on July 30, 2014 revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fail within the coverage of Republic Act (RA) No. 9480, otherwise known as “An

REVENUE MEMORANDUM CIRCULAR NO. 9-2003 issued on February 21, 2003 prescribes the establisment of “BIR-On-Wheels” (BOW) in BIR frontline offices, commercial centers and other establishments frequented by the public.          The “BIR-On-Wheels”

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.          Said

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 Writ

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 and

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 Writ

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 shall

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).       

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.