REVENUE MEMORANDUM CIRCULAR NO. 100-2017 issued on December 19, 2017 clarifies the sanctions for non-submission of Alphabetical List of Employees/Payees of income payments.      In addition to the filing of remittance returns and payment of

REVENUE MEMORANDUM CIRCULAR NO. 99-2017 issued on December 18, 2017 notifies the loss of several Documentary Stamps bearing Serial Nos. DSJ201605640201 to DSJ201605640300.      Said forms, which were reported destroyed during a fire by Ms.

REVENUE MEMORANDUM CIRCULAR NO. 26-2004 issued on April 28, 2004 provides basic information and uniform answers to issues pertaining to the regulations on modified procedures of registering manually-printed receipts or sales/commercial invoices prior to their

REVENUE MEMORANDUM CIRCULAR NO. 40-2014 issued on May 15, 2014 prescribes the use of Electronic Certificate Authorizing Registration (eCAR) (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving

REVENUE MEMORANDUM CIRCULAR NO. 39-2014 issued on May 12, 2014 clarifies the tax treatment of payouts by employee pension plans.       As a general rule, Section 60(A) of the National Internal Revenue Code (NIRC) of

REVENUE MEMORANDUM CIRCULAR NO. 38-2014 issued on May 9, 2014 informs all taxpayers and Accredited Tax Agents (ATAs) who are enrolled in the BIR Interactive Filing System (BIR-IAFS) and others concerned on the additional channels

REVENUE MEMORANDUM CIRCULAR NO. 37-2014 issued on May 9, 2014 notifies the entry into force, effectivity and applicability on April 22, 2013 of the “Agreement Between the Government of the Republic of the Philippines and the Government of

REVENUE MEMORANDUM CIRCULAR NO. 36-2014 issued on May 8, 2014 clarifies the price ceiling of socialized lot only pursuant to Revenue Regulations (RR) No. 11-97, RR No. 17-01 and Housing and Urban Development Coordination Council (HUDCC) Resolution No.

REVENUE MEMORANDUM CIRCULAR NO. 35-2014 issued on May 8, 2014 circularizes relevant portions of Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013, approving the adjustment of price ceiling for socialized housing.    

REVENUE MEMORANDUM CIRCULAR NO. 34-2014 issued on May 8, 2014 clarifies the rule on whether or not an assessment resulting from jeopardy/arbitrary assessment or which was based on “best evidence obtainable” method could be considered as a “doubtful