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Fidel V. Ramos BIR Revenue Memorandum Circular

22 issuances by Fidel V. Ramos

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Fidel V. Ramos BIR Revenue Memorandum Circular Clear
  1. Nov 21, 1997 BIR Revenue Memorandum Circular No. 35-97 (1997) CLARIFICATION OF THE TERM "TAX CREDIT" UNDER SECTION 4(A) OF REPUBLIC ACT NO. 7432, OTHERWISE KNOWN AS THE "SENIOR CITIZENS ACT" VIS A VIS SECTION 2(I) OF REVENUE REGULATIONS NO. 2-94
  2. Nov 12, 1997 BIR Revenue Memorandum Circular No. 47-97 (1997) DOCUMENTARY STAMP TAX ON ORIGINAL ISSUES OF CERTIFICATES OF STOCK
  3. Oct 2, 1997 BIR Revenue Memorandum Circular No. 39-97 (1997) CLARIFICATION OF INVOICING REQUIREMENTS
  4. Oct 1, 1997 BIR Revenue Memorandum Circular No. 34-97 (1997) EXTENSION OF THE SELECTIVE DEFERMENT OF THE IMPLEMENTATION OF THE ACCEPTABLE MODES OF PAYMENT
  5. Jun 5, 1997 BIR Revenue Memorandum Circular No. 12-97 (1997) EXEMPTION FROM TAX OF CERTAIN BENEFITS GRANTED TO THE MEMBERS OF THE PHILIPPINE NATIONAL POLICE AND THOSE BENEFITS GRANTED TO THE MEMBERS OF THE ARMED FORCES OF THE PHILIPPINES
  6. Jan 4, 1996 BIR Revenue Memorandum Circular No. 30-96 (1996) WITHHOLDING TAX PAYMENTS UNDER RR 1-90 AS AMENDED BY RR 12-94 ON SALE OF CONDOMINIUM UNITS ON A DEFERRED PAYMENT BASIS
  1. Mar 15, 1994 BIR Revenue Memorandum Circular No. 20-94 (1994) DEPARTMENT ORDER NO. 51-90
  2. Feb 18, 1994 BIR Revenue Memorandum Circular No. 7-94 (1994) BIR REVENUE MEMORANDUM CIRCULAR NO. 7-94
  3. Jan 12, 1994 BIR Revenue Memorandum Circular No. 4-94 (1994) AN ACT RATIONALIZING FURTHER THE STRUCTURE AND ADMINISTRATION OF THE DOCUMENTARY STAMP TAX, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, ALLOCATING FUNDS FOR SPECIFIC PROGRAMS, AND FOR OTHER PURPOSES.
  4. Dec 27, 1993 BIR Revenue Memorandum Circular No. 2-94 (1993) MEMORANDUM OF AGREEMENT BETWEEN THE LAND REGISTRATION AUTHORITY (LRA) AND THE BUREAU OF INTERNAL REVENUE (BIR) RELATIVE TO REGISTRATION OF INSTRUMENTS INVOLVING REAL PROPERTIES OR REAL RIGHTS THEREIN OR ANY CHATTEL MORTGAGE, AND NOTICE OF LIEN ON PROPERTIES OF DELINQUENT TAXPAYERS
  5. Mar 3, 1993 BIR Revenue Memorandum Circular No. 22-93 (1993) EXTENSION OF DEADLINE FROM 31 MARCH 1993 TO MAY 28, 1993
  6. Feb 1, 1993 BIR Revenue Memorandum Circular No. 5-93 (1993) REQUIRING THE INDICATION OF TAXPAYER IDENTIFICATION NUMBER (TIN) ON CERTAIN DOCUMENTS
  7. Feb 1, 1993 BIR Revenue Memorandum Circular No. 4-93 (1993) DIRECTING THE YEARLY PUBLICATION OF LISTS OF PERSONS WHO FILED INCOME TAX RETURNS AND PAID INCOME TAXES
  8. Jan 18, 1993 BIR Revenue Memorandum Circular No. 12-93 (1993) ADMINISTRATIVE SETTLEMENT OF "BACK-TO-BACK" LOANS TAX CASES.
  9. Jan 4, 1993 BIR Revenue Memorandum Circular No. 17-93 (1993) PUBLISHING PERTINENT PROVISIONS OF THE "RULES AND REGULATIONS TO IMPLEMENT THE PROVISIONS OF REPUBLIC ACT NO. 7471, THE PHILIPPINE OVERSEAS SHIPPING DEVELOPMENT ACT"
  10. Oct 15, 1992 BIR Revenue Memorandum Circular No. 47-92 (1992) CLARIFICATION ON THE EFFECT OF THE RESOLUTION OF THE COURT OF APPEALS IN THE CASE OF COMMISSIONER OF INTERNAL REVENUE VS. HON. ANDRES B. REYES, ETC., AND JOSEFINA LEAL, CA-G.R. SP NO. 28824, PROMULGATED ON SEPTEMBER 22, 1992 ON THE INVESTIGATION AND ASSESSMENTS BY THIS OFFICE OF THE LENDING INVESTOR'S TAX AGAINST PAWNSHOPS.
  11. Oct 13, 1992 BIR Revenue Memorandum Circular No. 49-92 (1992) PUBLISHING THE MEMORANDUM OF AGREEMENT MADE AND ENTERED INTO BY AND AMONG DAR, BIR, LBP, LRA AND GFI CONCERNING THE GENERATION AND REGISTRATION OF CLOA OF GFI AGRILANDS WITH UNCONSOLIDATED TITLES TRANSFERRED TO DAR PURSUANT TO EXECUTIVE ORDER NO. 407/448.
  12. Jul 28, 1992 BIR Revenue Memorandum Circular No. 43-92 (1992) REITERATING THAT MEAT AND BONE MEAL ARE SUBJECT TO VAT
  13. Jul 27, 1992 BIR Revenue Memorandum Circular No. 40-92 (1992) APPLICABLE FOREIGN EXCHANGE CONVERSION RATE FOR THE COLLECTION OF WITHHOLDING TAXES FROM FOREIGN CURRENCY DENOMINATED INCOME PAYMENTS, SUPPLEMENTING REVENUE MEMORANDUM CIRCULAR NO. 77-89
  14. Jul 23, 1992 BIR Revenue Memorandum Circular No. 41-92 (1992) CLARIFICATION ON THE EFFECTIVITY DATE OF REPUBLIC ACT NOS. 7496, 7497 AND 7499.
  15. Jul 2, 1992 BIR Revenue Memorandum Circular No. 31-92 (1992) REVOCATION AND WITHDRAWAL OF REVENUE MEMORANDUM CIRCULAR NO. 26-92 RE: APPLICABILITY OF R.A. NO. 7167: AND CLARIFICATION ON THE COMPUTATION OF THE SECOND INSTALLMENT PAYABLE ON OR BEFORE JULY 15, 1992 OF INDIVIDUAL INCOME TAX FOR TAXABLE YEAR 1991
  16. Jul 1, 1992 BIR Revenue Memorandum Circular No. 39-92 (1992) GUIDELINES TO IMPLEMENT THE "MOST FAVORED NATION CLAUSE" PROVIDED IN ARTICLE 13, 2(B) (III) OF THE PHILIPPINES-UNITED STATES TAX TREATY