Library

Agency issuances

16,884 issuances · 1941–2026

1992 BIR Revenue Memorandum Circular

12 issuances in 1992

Newest first
Newest firstOldest firstBy number
1992 BIR Revenue Memorandum Circular Clear
  1. 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.
  2. 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.
  3. Jul 28, 1992 BIR Revenue Memorandum Circular No. 43-92 (1992) REITERATING THAT MEAT AND BONE MEAL ARE SUBJECT TO VAT
  4. 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
  5. Jul 23, 1992 BIR Revenue Memorandum Circular No. 41-92 (1992) CLARIFICATION ON THE EFFECTIVITY DATE OF REPUBLIC ACT NOS. 7496, 7497 AND 7499.
  6. 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
  1. 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
  2. Jun 4, 1992 BIR Revenue Memorandum Circular No. 26-92 (1992) APPLICABILITY OF INCREASED BASIC PERSONAL AND ADDITIONAL EXEMPTIONS ALLOWABLE TO INDIVIDUAL TAXPAYERS FOR INCOME TAX PURPOSES UNDER REPUBLIC ACT NO. 7167
  3. May 15, 1992 BIR Revenue Memorandum Circular No. 22-92 (1992) DIGEST OF VAT RULINGS FOR MAY, JUNE, JULY AND AUGUST 1991.
  4. Apr 24, 1992 BIR Revenue Memorandum Circular No. 24-92 (1992) DIGEST OF VAT RULINGS FOR SEPTEMBER, OCTOBER, NOVEMBER AND DECEMBER 1991
  5. Mar 10, 1992 BIR Revenue Memorandum Circular No. 12-92 (1992) CLARIFICATION OF CERTAIN ISSUES CONCERNING THE NEW PAYMENT CONTROL SYSTEM (NPCS)
  6. Jan 10, 1992 BIR Revenue Memorandum Circular No. 4-92 (1992) STATUS OF PHILIPPINE INCOME TAX TREATIES