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Agency issuances
16,884 issuances · 1941–2026
9 issuances from the 1990s
Newest first
- BIR Memorandum Circular No. 74-99 (1999) TAX TREATMENT OF SALES OF GOODS, PROPERTY AND SERVICES MADE BY A SUPPLIER FROM THE CUSTOMS TERRITORY TO A PEZA REGISTERED ENTERPRISE; AND SALE TRANSACTIONS MADE BY PEZA REGISTERED ENTERPRISES WITHIN AND WITHOUT THE ECOZONE
- BIR Memorandum Circular No. 21-98 (1998) CIRCULARIZING DEPARTMENT (DOF) ORDER 37-98 DATED MAY 20, 1998 EXTENDING THE GRACE PERIOD FOR COMPLIANCE OF REVENUE REGULATIONS 2-98
- BIR Memorandum Circular No. 17-98 (1998) WAIVER OF PENALTIES FOR SELF-EMPLOYED INDIVIDUALS AND PROFESSIONALS WHO FAILED TO SUBMIT THEIR FIRST QUARTER INCOME TAX RETURNS FOR 1998 ON APRIL 15, 1998, BUT NONETHELESS FILED THEIR RETURN ON OR BEFORE MAY 15, 1998
- BIR Memorandum Circular No. 4-98 (1998) EXEMPTING SUBSISTENCE LIVELIHOOD FROM PAYMENT OF VALUE-ADDED TAX OR PERCENTAGE TAX AND/OR THE PAYMENT OF REGISTRATION FEE IMPOSED UNDER R.A. 8424, OTHERWISE KNOWN AS THE TAX REFORM ACT OF 1997
- BIR Memorandum Circular No. 3-98 (1998) CLARIFICATION ON THE SCHEDULE OF PAYMENT/REMITTANCE OF TAXES WITHHELD ON COMPENSATION, CREDITABLE EXPANDED WITHHOLDING TAX AND FINAL TAX
- BIR Memorandum Circular No. 1-98 (1998) SALIENT FEATURES OF CERTAIN AMENDMENTS TO THE NATIONAL INTERNAL REVENUE CODE (NIRC) MADE BY R.A. NO. 8424, OTHERWISE KNOWN AS THE COMPREHENSIVE TAX REFORM ACT OF 1997
- BIR Memorandum Circular No. 39-95 (1995) UNIFIED PROCEDURES FOR REGISTRATION OF TAXPAYERS UNDER REVENUE MEMORANDUM ORDER NO. 41-94
- BIR Memorandum Circular No. 18-95 (1995) TEMPORARY RESTRAINING ORDER ISSUED BY THE SUPREME COURT AGAINST THE COMMISSION ON AUDIT (COA) TO CEASE AND DESIST FROM ENFORCING COA RESOLUTION NO. 95-208 DATED MARCH 28, 1995
- BIR Memorandum Circular No. 36-94 (1994) An Act to Exclude the Benefits Mandated Pursuant to Republic Act No. 6686 and Presidential Decree No. 851, as Amended, and Other Benefits from the Computation of Gross Compensation Income for Purposes of Determining Taxable Compensation Income, Amending for the Purpose Section 28 (b) (8) of the National Internal Revenue Code, as Amended