REVENUE MEMORANDUM CIRCULAR NO. 34-2017 issued on April 27, 2017 clarifies Paragraph 6 of Revenue Memorandum Circular No. 28-2017 re: guidelines in the filing, receiving and processing of 2016 Income Tax Returns (ITRs), including itsRMC No. 34-2017

REVENUE MEMORANDUM CIRCULAR NO. 33-2017 issued on April 26, 2017 allows all taxpayers who are mandated to use the Electronic Filing and Payment System (eFPS) to file their BIR Form Nos. 2550Q, 2550M and 2551MRMC No. 33-2017

REVENUE MEMORANDUM CIRCULAR NO. 32-2017 issued on April 20, 2017 advises all Revenue Collection Officers, Special Collection Officers and Collection Officers not to accept checks as well as taxpayer’s checks drawn from Rural Bank ofRMC No. 32-2017

REVENUE MEMORANDUM CIRCULAR NO. 29-2017 issued on March 30, 2017 circularizes the Consolidated Price of Sugar at Millsite for the month of February 2017, as contained in Operations Memorandum (OM) Nos. 2017-02-07, 2017-03-01, 2017-03- 03RMC No. 29-2017

REVENUE MEMORANDUM CIRCULAR NO. 27-2017 issued on March 28, 2017 clarifies that the tax on the sale, exchange or other disposition of real property (whether classified as capital or ordinary asset) shall be based onRMC No. 27-2017

REVENUE MEMORANDUM CIRCULAR NO. 26-2017 issued on March 15, 2017 advises all Revenue Collection Officers, Special Collection Officers and Collection Officers not to accept checks as well as taxpayer’s checks drawn from Rural Bank ofRMC No. 26-2017

REVENUE MEMORANDUM CIRCULAR NO. 51-2002 issued on November 15, 2002 clarifies the imposition of the Gross Receipts Tax on items of gross income subject to final withholding tax as well as the tax base thereof. RMC No. 51-2002

REVENUE MEMORANDUM CIRCULAR NO. 49-2002 issued on November 13, 2002 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2002, in compliance with the WritRMC No. 49-2002

REVENUE MEMORANDUM CIRCULAR NO. 48-2002 issued on November 13, 2002 circularizes the list of imported articles that no longer require the issuance of Authority to Release of Imported Goods (ATRIG) from the BIR prior toRMC No. 48-2002

REVENUE MEMORANDUM CIRCULAR NO. 47-2002 issued on November 13, 2002 publishes the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines relative to guidelines on foreign trips involvingRMC No. 47-2002