REVENUE MEMORANDUM CIRCULAR NO. 3-2014 issued on January 15, 2014 circularizes the modification of BIR Ruling DA (C-133) 431-2008.           When preferred shares are redeemed for retirement in accordance with its nature, pursuant to

REVENUE MEMORANDUM CIRCULAR NO. 2-2014 issued on January 14, 2014 clarifies the issuance of Official Receipt being required by Government Auditors as evidence of receipt of payment for disbursements where the payee/recipient is a dealer, supplier or any

REVENUE MEMORANDUM CIRCULAR NO. 1-2014 issued on January 14, 2014 notifies the loss of three (3) sets of an unused BIR Form No. 2313 – Certificate Authorizing Registration (CAR) with the following Serial Numbers:  

REVENUE MEMORANDUM CIRCULAR NO. 20-2018 issued on April 4, 2018 circularizes the Consolidated Price of Sugar at Millsite for the month of February 2018, as contained in Operations Memorandum (OM) Nos. 2018-02-05, 2018-03-02, 2018-03-03 and

REVENUE MEMORANDUM CIRCULAR NO. 19-2018 issued on March 19, 2018 clarifies the basis for the computation of Capital Gains Tax (CGT) and Documentary Stamp Tax (DST) in sales transactions of real property previously mortgaged at a value

REVENUE MEMORANDUM CIRCULAR NO. 18-2018 issued on March 9, 2018 circularizes Department Order (DO) No. 011-2018 issued by the Department of Finance (DOF) relative to the accreditation of importers and customs broker. Pursuant to Section 1200 of

REVENUE MEMORANDUM CIRCULAR NO. 17-2018 issued on March 8, 2018 amends certain provisions of Revenue Memorandum Circular Nos. 89-2017 and 54-2014 regarding the processing of claims for issuance of Tax Refund/Tax Credit Certificate (TCC) in relation to amendments

REVENUE MEMORANDUM CIRCULAR NO. 16-2018 issued on March 6, 2018 circularizes the Consolidated Price of Sugar at Millsite for the month of January 2018, as contained in Operations Memorandum (OM) Nos. 2017-01-11, 2018-02-01, 2018-02-02 and 2018-02-04.    

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 on

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 of