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1999 Joseph Ejercito Estrada BIR Revenue Memorandum Circular

13 issuances in 1999 by Joseph Ejercito Estrada

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1999 Joseph Ejercito Estrada BIR Revenue Memorandum Circular Clear
  1. Aug 23, 1999 BIR Revenue Memorandum Circular No. 55-99 (1999) BIR REVENUE MEMORANDUM CIRCULAR NO. 55-99
  2. Jun 18, 1999 BIR Revenue Memorandum Circular No. 46-99 (1999) COMPUTATION OF THE CIVIL PENALTIES, CONSISTING OF SURCHARGE AND INTEREST, INCIDENT TO DEFICIENCY OR DELINQUENCY INTERNAL REVENUE TAXES, PURSUANT TO SECTION 248 AND 249 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY R.A. NO. 8424; AND SUGGESTED COMPROMISE PENALTY IN EXTRA- JUDICIAL SETTLEMENT OF A TAXPAYER'S CRIMINAL LIABILITY INCIDENT TO HIS VIOLATION OF CERTAIN PROVISION OF THE CODE, OR ANY OF ITS IMPLEMENTING REVENUE REGULATIONS, PURSUANT TO SECTION 204 THEREOF
  3. Jun 2, 1999 BIR Revenue Memorandum Circular No. 42-99 (1999) AMENDING REVENUE MEMORANDUM CIRCULAR NO. 32- 99.
  4. May 7, 1999 BIR Revenue Memorandum Circular No. 32-99 (1999) JAPANESE CONTRACTORS UNDERTAKING OVERSEAS ECONOMIC COOPERATION FUND OF JAPAN (OECF) FUNDED PROJECT ARE EXEMPT FROM THE EIGHT AND ONE HALF PERCENT (8.5%) CREDITABLE VAT IMPOSED UNDER SECTION 114 (C) OF THE TAX CODE OF 1997 AND TO THE ONE PERCENT (1%) EXPANDED WITHHOLDING TAX IMPOSED UNDER SECTION 2.57.2 (E) OF REVENUE REGULATIONS NO. 2-98 IMPLEMENTING SECTION 57(B) OF THE TAX CODE OF 1997.
  5. May 6, 1999 BIR Revenue Memorandum Circular No. 47-99 (1999) REVOKING REVENUE MEMORANDUM CIRCULAR NO. 19-99 ENTITLED "DEEMED SALE, FOR VAT PURPOSES, OF MERCHANDISE INVENTORIES IN CASE OF MERGERS/CONSOLIDATIONS FOR CORPORATIONS" AND REVENUE MEMORANDUM ORDER NO. 73-98 ENTITLED "PRESCRIBING PROCEDURES ON THE PROCESSING OF CLAIMS FOR VALUE-ADDED TAX CREDIT/REFUND BY EXEMPT/NON-VAT REGISTERED TAXPAYERS IN THE COMPUTERIZED RDO'S
  6. May 5, 1999 BIR Revenue Memorandum Circular No. 33-99 (1999) SALIENT FEATURES OF REVENUE REGULATIONS NO. 2-99, OTHERWISE KNOWN AS THE "ECONOMIC RECOVERY ASSISTANCE PAYMENT (ERAP) PROGRAM", GRANTING IMMUNITY FROM AUDIT AND INVESTIGATION OF INCOME TAX, VAT AND PERCENTAGE TAX RETURNS FOR THE TAXABLE YEAR 1998 UNDER CERTAIN CONDITIONS
  1. Mar 18, 1999 BIR Revenue Memorandum Circular No. 25-99 (1999) BIR REVENUE MEMORANDUM CIRCULAR NO. 25-99, March 18, 1999 DISSEMINATING THE RULING OF THE COMMISSIONER OF INTERNAL REVENUE ON THE NON-ELIGIBILITY FOR VAT ZERO-RATING OF AUTOMOBILE SALES TO ENTITIES REGISTERED WITH PEZA, SBMA AND CLARK DEVELOPMENT AUTHORITY
  2. Mar 15, 1999 BIR Revenue Memorandum Circular No. 18-99 (1999) BIR REVENUE MEMORANDUM CIRCULAR NO. 18-99
  3. Mar 11, 1999 BIR Revenue Memorandum Circular No. 17-99 (1999) SALIENT FEATURES OF REVENUE REGULATIONS NO. 2-99, OTHERWISE KNOWN AS THE "ECONOMIC RECOVERY ASSISTANCE PAYMENT (ERAP) PROGRAM", GRANTING IMMUNITY FROM AUDIT AND INVESTIGATION OF INCOME TAX, VAT AND PERCENTAGE TAX RETURNS FOR THE TAXABLE YEAR 1998 UNDER CERTAIN CONDITIONS
  4. Feb 25, 1999 BIR Revenue Memorandum Circular No. 19-99 (1999) BIR REVENUE MEMORANDUM CIRCULAR NO. 19-99
  5. Jan 20, 1999 BIR Revenue Memorandum Circular No. 8-99 (1999) REQUIREMENT THAT OUTPUT TAX ON THE SALE OF GOODS, PROPERTIES AND SERVICES NOT TO BE SEPARATELY INDICATED IN THE SALES INVOICE OR OFFICIAL RECEIPT
  6. Jan 11, 1999 BIR Revenue Memorandum Circular No. 5-99 (1999) AUTOMATIC APPLICATION OF OVERPAYMENT IN ANNUAL REGISTRATION FEE OF P500.00 BY VAT-REGISTERED TAXPAYERS LAST JANUARY, 1998
  7. Jan 7, 1999 BIR Revenue Memorandum Circular No. 4-99 (1999) PRESCRIBING THE USE OF THE REVISED WITHHOLDING TAX TABLE IMPLEMENTING SECTION 24(A)(1)(C) IN RELATION TO SECTION 79 OF REPUBLIC ACT NO. 8424