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RMC No. 45-2005

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REVENUE MEMORANDUM CIRCULAR NO. 45-2005 issued on September 9, 2005 clarifies the date of effectivity and utilization of resolutions issued by the Technical Committee on Real Property Valuation (TCRPV).           The followingRMC No. 45-2005

RMC No. 44-2005

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REVENUE MEMORANDUM CIRCULAR NO. 44-2005 issued on September 8, 2005 provides guidelines for the taxation of payments for computer software.          The Circular covers the tax treatment of payments involving the saleRMC No. 44-2005

RMC No. 43-2005

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REVENUE MEMORANDUM CIRCULAR NO. 43-2005 issued on September 5, 2005 prescribes the guidelines on the proper treatment of shares of stock disposed of in the Stock Exchange.          Under Section 127 ofRMC No. 43-2005

RMC No. 42-2005

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REVENUE MEMORANDUM CIRCULAR NO. 42-2005 issued on September 1, 2005 clarifies the issue on Tax Remittance Advice (TRA) collection month to be reported in the 12.09 report.          The Circular is issuedRMC No. 42-2005

RMC No. 41-2005

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REVENUE MEMORANDUM CIRCULAR NO. 41-2005 issued on August 26, 2005 publishes the full text of Administrative Order (AO) No. 126 issued by the President of the Philippines dated August 13, 2005 entitled “Strengthening Measures toRMC No. 41-2005

RMC No. 39-2005

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REVENUE MEMORANDUM CIRCULAR NO. 39-2005 issued on August 22, 2005 publishes the full text of CSC-DBM Joint Circular No. 2-A, s. 2005 issued by the Chairperson of Civil Service Commission (CSC) and Secretary of DepartmentRMC No. 39-2005

RMC No. 38-2005

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REVENUE MEMORANDUM CIRCULAR NO. 38-2005 issued on August 11, 2005 notifies the loss of one (1) triplicate copy of an issued BIR Form No. 2524 – Revenue Official Receipt (ROR) with Serial Number ROR200401936201.   RMC No. 38-2005

RMC No. 37-2005

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REVENUE MEMORANDUM CIRCULAR NO. 37-2005 issued on August 10, 2005 publishes the full text of NPM No. 067-2004 issued by the Executive Director of Government Procurement Policy Board (GPPB) entitled “Procurement of Licenses of SoftwareRMC No. 37-2005

RMC No. 36-2005

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REVENUE MEMORANDUM CIRCULAR NO. 36-2005 issued on August 9, 2005 temporarily suspends the implementation of Revenue Regulations (RR) No. 5-2005, which prescribes the monthly submission of sales report and other information generated by Cash RegisterRMC No. 36-2005

RMC No. 35-2005

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REVENUE MEMORANDUM CIRCULAR NO. 35-2005 issued on August 8 2005 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2005, in compliance with the WritRMC No. 35-2005