REVENUE MEMORANDUM CIRCULAR NO. 67-2012 issued on October 31, 2012 circularizes the relevant portions of the Supreme Court Decision in G.R. Nos. 195909 and 195960 dated September 26, 2012, entitled “Commissioner of Internal Revenue –vs-RMC No. 67-2012

REVENUE MEMORANDUM CIRCULAR NO. 66-2012 issued on October 31, 2012 defines the taxation of rural banks formed through consolidation.        Rural banks formed through consolidation (“consolidated rural banks”) of existing rural banks (“constituentRMC No. 66-2012

REVENUE MEMORANDUM CIRCULAR NO. 65-2012 issued on October 31, 2012 clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations from its members and tenants.       For tax purposes,RMC No. 65-2012

REVENUE MEMORANDUM CIRCULAR NO. 64-2012 issued on October 31, 2012 clarifies the imposition of business taxes on services performed by persons engaged in the practice of profession or calling.         Apart from applicableRMC No. 64-2012

REVENUE MEMORANDUM CIRCULAR NO. 63-2012 issued on October 29, 2012 clarifies the issues affecting invoicing and recording of income payments for media advertising placements.         The media supplier shall bill the client/advertiser forRMC No. 63-2012

REVENUE MEMORANDUM CIRCULAR NO. 62-2012 issued on October 26, 2012 clarifies the reporting of gross receipts relative to power generation and distribution.     Under the new process, which shall take effect beginning billing period AugustRMC No. 62-2012

REVENUE MEMORANDUM CIRCULAR NO. 61-2012 issued on October 24, 2012 authorizes the use of Electronic BIR Forms (eBIRForms) Package in the preparation and filing of tax returns, on a pilot basis in Metro Manila, startingRMC No. 61-2012

REVENUE MEMORANDUM CIRCULAR NO. 60-2015 issued on September 22, 2015, notifies the loss of quadruplicate copy of BIR Form No. 2313 – Certificate Authorizing Registration (CAR) with Serial No. CAR201400129022.     Said copy was reportedRMC No. 60-2015

REVENUE MEMORANDUM CIRCULAR NO. 59-2015 issued on September 17, 2015 announces the availability of the Update of Exemption of Employees (UEE) Data Entry Module in the filing of BIR Form No. 2305 (Certificate of UpdateRMC No. 59-2015

REVENUE MEMORANDUM CIRCULAR NO. 58-2015 issued on September 17, 2015 announces the availability of Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 5.1.     The said package is available and downloadable from any ofRMC No. 58-2015