REVENUE MEMORANDUM CIRCULAR NO. 73-2013 issued on November 26, 2013 amends Revenue Memorandum Circular No. 31-2013 on the tax treatment of those employed by the United Nations (UN) and its Specialized Agencies (SA), provides clarifications

REVENUE MEMORANDUM CIRCULAR NO. 52-2013 issued on August 12, 2013 clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013.      All principal and supplementary receipts/invoices with Authority to Print

REVENUE MEMORANDUM CIRCULAR NO. 50-2013 issued on July 18, 2013 clarifies the “Tentative Annual Income Tax Returns” being filed by certain taxpayers.      A “Tentative Tax Return” shall be considered as a final return, unless

REVENUE MEMORANDUM CIRCULAR NO. 46-2013 issued on June 26, 2013 clarifies the taxability of benefits under Collective Negotiations Agreement (CNA) granted to government employees’ organizations duly approved/accredited by the Civil Service Commission.      Incentives arising

REVENUE MEMORANDUM CIRCULAR NO. 61-2013 issued on September 11, 2013 reiterates the implementation of the provision set forth under Revenue Regulations No. 15-2012 that only printers who have undergone accreditation process and have been granted

REVENUE MEMORANDUM CIRCULAR NO. 60-2013 issued on September 6, 2013 enjoins participation to the celebration of the 24th National Statistics Month (NSM) in October 2013.      The theme for this year’s celebration is “Statistics that

REVENUE MEMORANDUM CIRCULAR NO. 59-2013 issued on September 4, 2013 publishes the full text of National Archives of the Philippines (NAP) General Circular No. 4 prescribing the guidelines on the national inventory of records.     

REVENUE MEMORANDUM CIRCULAR NO. 57-2013 issued on August 29, 2013 circularizes BIR Ruling No. 123-2013 dated March 25, 2013 concerning the recovery of unutilized creditable input taxes attributable to Value-Added Tax (VAT) zero-rated sales.     

REVENUE MEMORANDUM CIRCULAR NO. 54-2013 issued on August 15, 2013 extends until December 31, 2013 the validity of provisional accreditation granted to deemed accredited printers of principal and supplementary receipts/invoices posted in the BIR website

REVENUE MEMORANDUM CIRCULAR NO. 53-2013 issued on August 14, 2013 clarifies the taxability of donations given to homeowners’ association of subdivisions and villages.      Pursuant to Revenue Memorandum Circular (RMC) No. 9-2013, homeowners’ associations are