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RMC No. 73-2005

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REVENUE MEMORANDUM CIRCULAR NO. 73-2005 issued on December 23, 2005 authorizes the use of the Efficient Service Machine (ESM) developed by the Land Bank of the Philippines (LBP).          The following guidelinesRMC No. 73-2005

RMC No. 72-2005

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REVENUE MEMORANDUM CIRCULAR NO. 72-2005 issued on December 22, 2005, prescribes the transition procedures to be adopted by all Electronic Filing and Payment System (EFPS) filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affectedRMC No. 72-2005

RMC No. 71-2005

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REVENUE MEMORANDUM CIRCULAR NO. 71-2005 issued on December 16, 2005 suspends all audit and other field operations of the Bureau of Internal Revenue (BIR) effective December 19, 2005.           All audit andRMC No. 71-2005

RMC No. 70-2005

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REVENUE MEMORANDUM CIRCULAR NO. 70-2005 issued on December 15, 2005 prescribes the guidelines in the form of basic questions and answers regarding the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004RMC No. 70-2005

RMC No. 69-2005

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REVENUE MEMORANDUM CIRCULAR NO. 69-2005 issued on December 12, 2005 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of November 2005, in compliance with the WritRMC No. 69-2005

RMC No. 68-2005

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REVENUE MEMORANDUM CIRCULAR NO. 68-2005 issued on December 8, 2005 circularizes the enhanced Value-Added Tax (VAT) forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly ValueAdded Tax Return)RMC No. 68-2005

RMC No. 67-2005

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REVENUE MEMORANDUM CIRCULAR NO. 67-2005 issued on December 2, 2005 notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300048035.         RMC No. 67-2005

RMC No. 66-2005

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REVENUE MEMORANDUM CIRCULAR NO. 66-2005 issued on November 30, 2005 encourages the Deputy Commissioners – Large Taxpayers Service, all Regional Directors, all Revenue District Officers, LT-Collection Enforcement Division, LTDistrict Officers and others concerned to exerciseRMC No. 66-2005

RMC No. 65-2005

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REVENUE MEMORANDUM CIRCULAR NO. 65-2005 issued on November 24, 2005 notifies the loss of one (1) pad of duplicate to quintuplicate copies of an issued BIR Form No. 2524 – Revenue Official Receipt (ROR) withRMC No. 65-2005

RMC No. 63-2005

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REVENUE MEMORANDUM CIRCULAR NO. 63-2005 issued on November 14, 2005 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of October 2005, in compliance with the WritRMC No. 63-2005