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RMC No. 57-2004

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REVENUE MEMORANDUM CIRCULAR NO. 57-2004  issued on September 13, 2004 publishes the full text of Administrative Order (AO) No. 103 issued by the President of the Philippines entitled “Directing the Continued Adoption of Austerity MeasuresRMC No. 57-2004

RMC No. 56-2004

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REVENUE MEMORANDUM CIRCULAR NO. 56-2004  issued on September 7, 2004 notifies the loss of one (1) set of unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400155857.         RMC No. 56-2004

RMC No. 55-2004

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REVENUE MEMORANDUM CIRCULAR NO. 55-2004  issued on September 6, 2004 prescribes the BIR’s policy on the handling of TIN Verification queries raised by companies (i.e. credit card companies, telephone companies, etc.).         RMC No. 55-2004

RMC No. 54-2004

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REVENUE MEMORANDUM CIRCULAR NO. 54-2004  issued on August 30, 2004 circularizes NSCB Memorandum Circular No. 01-04, which enjoins all government agencies to celebrate the 15th National Statistics Month in October 2004. This year’s theme isRMC No. 54-2004

RMC No. 53-2004

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REVENUE MEMORANDUM CIRCULAR NO. 53-2004  issued on August 13, 2004 clarifies whether minors who are opening a bank account can be issued a Taxpayer Identification Number (TIN).           Per reply of theRMC No. 53-2004

RMC No. 52-2004

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REVENUE MEMORANDUM CIRCULAR NO. 52-2004  issued on August 13, 2004 prescribes the format of the Sworn Affidavit specified in Department Order No. 17-04, which contains the guidelines to implement the registration of Barangay Micro BusinessRMC No. 52-2004

RMC No. 51-2004

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REVENUE MEMORANDUM CIRCULAR NO. 51-2004 issued on August 13, 2004 specifies BIR offices authorized to issue Tax Debit Memos (TDM). These offices are:• Revenue District Offices (RDOs) of Revenue Region No. 8 – Makati City– forRMC No. 51-2004

RMC No. 50-2004

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REVENUE MEMORANDUM CIRCULAR NO. 50-2004 issued on August 10, 2004 circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of July 2004, in compliance with the Writ ofRMC No. 50-2004

RMC No. 49-2004

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REVENUE MEMORANDUM CIRCULAR NO. 49-2004 issued on August 3, 2004 notifies the loss of one (1) set of used BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200300128673.           SaidRMC No. 49-2004

RMC No. 48-2004

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REVENUE MEMORANDUM CIRCULAR NO. 48-2004 issued on July 26,2004 revokes/cancels BIR Rulings Nos. 076-88 (dated March 4, 1988), 004-89 (dated January 19, 1989) and 191-89 (dated September 4, 1989), in view of the decision of theRMC No. 48-2004