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RMC No. 4-2003

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REVENUE MEMORANDUM CIRCULAR NO. 4-2003 issued on January 15, 2003 clarifies the items that would constitute gross receipts and cost of services for purposes of computing the gross income on sale of services, which shallRMC No. 4-2003

RMC No. 3-2003

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REVENUE MEMORANDUM CIRCULAR NO. 3-2003 issued on January 13, 2003 prescribes the manner of accomplishing the Anual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF).       RMC No. 3-2003

RMC No. 2-2003

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REVENUE MEMORANDUM CIRCULAR NO. 2-2003 issued on January 9, 2003 clarifies issues by providing basic information and anwers to questions frequently asked about staggered filing of returns pursuant to Revenue Regulation No. 26-2002.

RMC No. 1-2003

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REVENUE MEMORANDUM CIRCULAR NO. 1-2003 issued on January 3, 2003 provides basic information and answers to questions frequently asked about substituted filing of income tax returns by qualified pure compensation income earners.

RMC No. 40-2012

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REVENUE MEMORANDUM CIRCULAR NO. 40-2012 issued on August 6, 2012 prescribes a period of prescription for rulings under Section 40(C)(2) of the National Internal Revenue Code (NIRC), as amended.          Said rulingsRMC No. 40-2012

RMC No. 39-2012

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REVENUE MEMORANDUM CIRCULAR NO. 39-2012 issued on August 6, 2012 requires the withholding of taxes on backwages, allowances and benefits received by virtue of a labor dispute award through garnishments of debts due to theRMC No. 39-2012

RMC No. 38-2012

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REVENUE MEMORANDUM CIRCULAR NO. 38-2012 issued on August 6, 2012 provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No. 7- 2010, as amended by RR No. 8-2010, implementing the taxRMC No. 38-2012

RMC No. 37-2012

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REVENUE MEMORANDUM CIRCULAR NO. 37-2012 issued on August 6, 2012 clarifies Section 11 of Revenue Regulations (RR) No. 06-08 or the “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or OtherRMC No. 37-2012

RMC No. 36-2012

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REVENUE MEMORANDUM CIRCULAR NO. 37-2012 issued on August 6, 2012 clarifies Section 11 of Revenue Regulations (RR) No. 06-08 or the “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or OtherRMC No. 36-2012

RMC No. 35-2012

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REVENUE MEMORANDUM CIRCULAR NO. 35-2012 issued on August 6, 2012 clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation, and other non-profit purposes.     The income of recreational clubs from whatever source,RMC No. 35-2012