REVENUE MEMORANDUM CIRCULAR NO. 4-2013 issued on January 14, 2013 requires tax-exempt hospitals to secure revalidated tax exemption rulings/certificates. All hospitals and non-stock, non-profit organizations operating hospitals which were issued tax-exempt rulings by the BIR

REVENUE MEMORANDUM CIRCULAR NO. 3-2013 issued on January 9, 2013 clarifies certain provisions of Revenue Regulations (RR) No. 17-2012 implementing the provisions of Republic Act (RA) No. 10351 as well as the provisions of Revenue

REVENUE MEMORANDUM CIRCULAR NO. 2-2013 issued on January 7, 2013 clarifies certain provisions of Revenue Regulations No. 12-2012 on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related

REVENUE MEMORANDUM CIRCULAR NO. 1-2013 issued on January 4, 2013 notifies the cancellation of one (1) unissued set of BIR Form No. 2313 – Certificate Authorizing Registration (CAR) with Serial No. CAR201200004000 due to misprint

REVENUE MEMORANDUM CIRCULAR NO. 9-2009 issued on February 20, 2009 circularizes the full text of Department Order No. 4-09 dated January 5, 2009 entitled “Lifting of the S uspension of Effectivity of Department Order Nos.

REVENUE MEMORANDUM CIRCULAR NO. 8-2009 issued on February 17, 2009 notifies the loss of original copies from two (2) unused BIR Form No. 2524 – Revenue Official Receipt (ROR) with Serial Nos. ROR200702024434 and ROR200702024445. 

REVENUE MEMORANDUM CIRCULAR NO. 7-2009 issued on February 12, 2009 notifies the loss of quadruplicate copy from one (1) set of unissued/filled-up BIR Form No. 2524 – Revenue Official Receipt (ROR) with Serial Number ROR200800938500.

REVENUE MEMORANDUM CIRCULAR NO. 6-2009 issued on January 28, 2009 circularizes the revocation of other BIR Rulings similar to BIR Ruling No. DA (VAT- 054) 529-2008, namely: BIR Ruling Nos. DA (VAT-019) 121 dated August

REVENUE MEMORANDUM CIRCULAR NO. 5-2009 issued on January 27, 2009 circularizes the file formats to be used in the submission in electronic form (thru diskette, CD or e-mail to esubmission@bir.gov.ph) of the fo llowing: Alphabetical

REVENUE MEMORANDUM CIRCULAR NO. 4-2009 issued on January 26, 2009 extends the deadline for the submission of the Annual Information Return of Income Taxes Withheld on Compensation and F inal Withholding Taxes (BIR Form No.