Revenue Memorandum Circulars (RMCs)

REVENUE MEMORANDUM ORDER NO. 31-2023 issued on September 28, 2023 amends Revenue Memorandum Circular (RMC) No. 14-2018 relative to the monitoring of activities of the… Read More »RMO No. 31-2023

REVENUE MEMORANDUM CIRCULAR NO. 118-2023 issued on November 6, 2023 circularizesthe Updated List of Accredited Microfinance Non-Government Organizations (NGOs)as of September 2023.       … Read More »RMC No. 118-2023

REVENUE MEMORANDUM CIRCULAR NO. 117-2023 issued on November 3, 2023 notifies the loss of the original copy of unused/unissued BIR Form No. 1966- Electronic Letter… Read More »RMC No. 117-2023

REVENUE MEMORANDUM CIRCULAR NO. 116-2023 issued on November 3, 2023 notifies the loss of one (1) set and original copy of unused/unissued BIR Form No.… Read More »RMC No. 116-2023

REVENUE MEMORANDUM CIRCULAR NO. 115-2023 issued on October 31, 2023 classifies the costs associated with franchises, concessions, licenses, rights, operations agreements or similar arrangements (herein… Read More »RMC No. 115-2023

REVENUE MEMORANDUM CIRCULAR NO. 114-2023 issued on October 27, 2023 announces the temporary suspension of the opening of Escrow Account in relation to the auction… Read More »RMC No. 114-2023

REVENUE MEMORANDUM CIRCULAR NO. 113-2023 issued on October 17, 2023 circularizes the Implementing Rules and Regulations of Republic Act No. 11954 (Maharlika Investment Fund Act… Read More »RMC No. 113-2023

REVENUE MEMORANDUM CIRCULAR NO. 112-2023 issued on October 17, 2023 clarifies the duty of the Food and Drug Administration (FDA) to determine classification of beverages… Read More »RMC No. 112-2023

REVENUE MEMORANDUM CIRCULAR NO. 111-2023 issued on October 16, 2023 announces the availability of Wage Orders issued by the Regional Tripartite Wages and Productivity Board… Read More »RMC No. 111-2023

REVENUE MEMORANDUM CIRCULAR NO. 110-2023 issued on October 16, 2023 notifies the loss of ten (10) sets of unused/unissued BIR Form No. 0535 — Taxpayer… Read More »RMC No. 110-2023