Library

Agency issuances

16,884 issuances · 1941–2026

Revenue Memorandum Circular

11 issuances

Newest first
Newest firstOldest firstBy number
Revenue Memorandum Circular Clear
  1. Oct 27, 2015 Revenue Memorandum Circular No. 64-2015 REITERATION ON THE INFORMATION REFLECTED ON RECEIPTS/INVOICES/OTHER COMMERCIAL INVOICES GENERATED FROM CASH REGISTER MACHINE (CRM)/POINT-OF-SALE (POS) MACHINES/SOFTWARE
  2. Oct 6, 2015 Revenue Memorandum Circular No. 57-2015 REVENUE MEMORANDUM CIRCULAR NO. 57-2015
  3. Jan 3, 2006 Revenue Memorandum Circular No. 6-2006 CLARIFICATION TO REVENUE REGULATIONS NO. 14-2005, AS LAST AMENDED BY REVENUE REGULATIONS NO. 16-2005, IMPLEMENTING REPUBLIC ACT NO. 9337
  4. Nov 2, 2005 Revenue Memorandum Circular No. 5-2006 (2005) PRESCRIBING THE USE OF GOVERNMENT MONEY PAYMENT CHART IMPLEMENTING SECTIONS 2.57.2, 4.114 AND 5.116 OF REVENUE REGULATIONS NO. 2-98 AS AMENDED BY REVENUE REGULATIONS NO. 16-2005 IN RELATION TO SECTIONS 57 (B), 114 (C), AND 116 TO 123 OF REPUBLIC ACT NO. 8424 AS AMENDED BY REPUBLIC ACT NO. 9337
  5. Nov 14, 2002 Revenue Memorandum Circular No. 51-2002 IMPOSITION OF THE GROSS RECEIPTS TAX UNDER SECTIONS 121 AND 122 OF THE TAX CODE ON ITEMS OF GROSS INCOME SUBJECT TO FINAL WITHHOLDING TAX AND CLARIFYING THE TAX BASE THEREOF
  6. Oct 14, 2002 Revenue Memorandum Circular No. 45-2002 AMENDING THE PROCEDURAL REQUIREMENTS FOR THE TAX EXEMPTION OF SALE OF PRINCIPAL RESIDENCE
  1. Oct 2, 2002 Revenue Memorandum Circular No. 50-2002 REVENUE MEMORANDUM CIRCULAR NO. 50-2002
  2. Sep 17, 2002 Revenue Memorandum Circular No. 44-2002 ACCOUNTING METHODS TO BE USED BY TAXPAYERS FOR INTERNAL REVENUE TAX PURPOSES
  3. Sep 2, 2002 Revenue Memorandum Circular No. 46-2002 CLARIFYING THE IMPLICATION OF ARTICLE 12(2)(B) ON ROYALTIES OF THE RP-CHINA TAX TREATY, IN RELATION TO ARTICLE 13(2)(B)(III), OTHERWISE KNOWN AS THE "MOST-FAVORED-NATION" CLAUSE OF THE RP-US TAX TREATY.
  4. May 7, 2002 Revenue Memorandum Circular No. 40-A-2002 PROVIDING FOR THE IMPLEMENTING RULES OF THE FIRST PARAGRAPH OF SECTION 4 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, REPEALING FOR THIS PURPOSE DEPARTMENT ORDER NO. 005-99 AND REVENUE ADMINISTRATIVE ORDER NO. 1-99.
  5. Feb 1, 1993 Revenue Memorandum Circular No. 3-93 (1993) DIRECTING ALL GOVERNMENT AGENCIES CONCERNED TO PROVIDE THE BUREAU OF INTERNAL REVENUE WITH THE NECESSARY INFORMATION TO HELP INCREASE TAX COLLECTIONS