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Legal Updates

Revenue Memorandum Circular No. 17-2011                                                                                              March 17, 2011 

Proposes the Use of Basic Standard Format Complying with the Requirements of Revenue Regulations (RR) No. 15-2010 on the Additional Notes to Financial Statements ... Read more

Revenue Memorandum Circular No. 15-2011

Revocation of BIR Ruling DA-563-2006 dated September 19, 2006 pursuant to CTA E.B. Case No. 287 dated January 14, 2008... Read more 

Revenue Memorandum Circular No. 5-2011                                                                                                February 2, 2011 

Prescribing Documents Required to Proved Authority to Transact with Bureau of Internal Revenue (BIR) Regarding Tax Credit Certificate (TCC) Issuance, ... Read more

Revenue Memorandum Order No. 4-2011                                                                                                   February 3, 2011 

Amended Audit Criteria for Taxable  Years 2009 and 2010 ... Read more

Revenue Memorandum Order No. 3-2011                                                                                                   January 28, 2011

CY 2011 Audit Criteria ... Read more

Revenue Memorandum Circular No. 56-2010                                                                                              June 28, 2010

Most Recent Policies on the Audit of All Internal Revenue Tax Liabilities for the Year 2009 ...Read more

Revenue Memorandum Circular No. 51-2010                                                                                              June 15, 2010

Clarification of Issues in Implementation of the Electronic Documentary Stamp Tax (eDST) System Pursuant to the Provisions of Revenue Regulations No. 7-2009... Read more

Revenue Memorandum Circular No. 24-2010                                                                                             

Further Deferment of the Implementation of Revenue Regulations No. 7-2009 Relative to the Electronic Documentary Stamp Tax... Read more

Revenue Regulations No. 6-2011                                                                                                                   March 10, 2011

Suspension of the Implementation of Revenue Regulations No. 2-2011 ... Read more

Revenue Regulations No. 5-2011                                                                                                                    March 16, 2011

Further Amendments to Revenue Regulations Nos. 2-98 and 3-8, as Last Amended by Revenue Regulations No. 5-2008, with Respect to "De Minimis Benefits" ... Read more

Revenue Regulations No. 4-2011                                                                                                                   March 15, 2011

Proper Allocations of Costs and Expenses amongst Income Earnings of Banks and other Financial Institutions for Income Tax Reporting Purposes ... Read more

Revenue Regulations No. 3-2011                                                                                                                   March 7, 2011

Regulations Providing for the Policies, Guidelines, and Procedures on the Application for change in Accounting Period... Read more

 

Revenue Regulations No. 2-2011                                                                                                                    March 1, 2011

Filing of Income Tax Return and/or Annual Information Return by Individuals, Including Estates and Trusts ... Read more

Revenue Regulations No. 1-2011                                                                                                                    February 24, 2011

Tax Treatment of Income earnings and money Remittances of an Overseas Contract Worker (OCW) ... Read more ....

Revenue Regulations No. 5-2010                                                                                                                    May 25, 2010

Amending Sections 3 (D) and 12 of Revenue Regulations No. 11-2008 Pertaining to the Provisions on the Issuance of TIN CARD and the transfer of Registration... Read more

Revenue Memorandum Order No. 24-2010                                                                                                  March 15, 2010

Industry Champion Program... Read more

Revenue Memorandum Circular No. 23-2010                                                                                              March 8, 2010

Publishing the full text of Republic Act No. 9999 entitled "An Act Providing a Mechanism for Free Legal Assistance and For Other Purposes" ... Read more

Revenue Memorandum Circular No.  22-2010                                                                                             March 8, 2010

Publishing the full text of Republic Act No. 10001 entitled "An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended" ... Read more

Revenue Memorandum Circular No. 21-2010                                                                                              March 8, 2010

Reiteration of the Applicable Penalties for Employers Who Fail to Withhold, Remit, Do the Year-End Adjustment and Refund Employees of the Excess Withholding Taxes on Compensation... Read more

Revenue Memorandum Circular No. 20-2010

Circularizing Revocation of BIR Ruling No. DA-245-2005... Read more

Revenue Memorandum Circular No. 16-2010                                                                                              February 26, 2010

Disclosure of election to use the Optional Standard Deduction for taxable year 2009... Read more

Revenue Memorandum Order No. 20-2010                                                                                                  February 26, 2010

Amending Certain Provisions of Revenue Memorandum Order (RMO) No. 15-2010, Relative to the Handling of Court Cases by BIR Lawyers/Prosecutors... Read more

Revenue Regulations No. 4-2010                                                                                                                    February 24, 2010

Amending Revenue Regulations No. 11-2006 on the Accreditation of Tax Practitioners/Agents As A Prerequisite to Their Practice or Representation Before the Bureau Of Internal Revenue... Read more

Revenue Regulations No. 3-2010                                                                                                                   

Submission of the statement of Management Responsibility... Read more

Revenue Memorandum Order No. 9-2010                                                                                                    February 2, 2010

Creation of Speakers' Bureau... Read more

Revenue Memorandum Circular No. 63-2009                                                                                             November 12, 2009

Primer on creditable withholding tax on campaign expenditures prescribed in Revenue Regulations No. 8-2009...Read more

Revenue Memorandum Circular No. 51-2009                                                                                              September 15, 2009

Clarification on the Requirement for the Submission of Summary Lists of Sales (SLS) / Summary Lists of Purchases (SLP); the imposition of Penalties for Their Non-Submission; the Issuance of Subpoena Duces Tecum; and the imposition of Penalties for Failure to Obey Summons, .... Read more

Revenue Memorandum Circular No. 50-2009                                                                                              September 9, 2009

Reiteration on the Implementation of Revenue Memorandum Circular (RMC) No. 19-2009 Re: Transition Procedures Relative to the Issuance and Cancellation of "Permit to Use" Cash Register Machine, Point-of-Sale (POS) Machine, .... Read more

Revenue Memorandum Circular No. 45-2009                                                                                              July 28, 2009

Circularizing the implementation of the Registration System (Enhanced eTIN)... Read more

Revenue Memorandum Circular No. 48-2009                                                                                              July 13, 2009                                       

Publishing the full text of Circular No. 2009-004 dated June 26, 2009 by the Commissioner and Chairman of the Commission on Audit (COA), entitled Deferment of the date that COA Circular No. 2009-002 dated May 18, 2009 takes effect re: Reinstituting Selective Pre-Audit on Government Transactions... Read more

Revenue Memorandum Circular No. 30-2009                                                                                              May 14, 2009                                                                                             

Circularizing Relevant Portions of HUDCC Resolution No. 1, Series of 2008, ..... Read more

Revenue Memorandum Circular No. 24-2009                                                                                              May 5, 2009

Circularization of the relevant excerpts from the Supreme Court Decision in GR No. 171138, on the Issue of the Imposition of Documentary Stamp Tax on Pawn Tickets... Read more

Revenue Memorandum Circular No. 29-2009                                                                                              April 16, 2009

Clarifying Certain Issues Relative to the Processing of Claims for Tax Credit/Refund... Read more

SEC Memorandum Circular No. 11-2008

Guidelines on the Determination of Retained Earnings available for Dividend Declaration...Read more

Revenue Memorandum Circular No. 59-2008                                                                                    August 23, 2008

Amending certain portions of Revenue Memorandum Circular No. 30-2008...Read more

 Revenue Memorandum Circular No. 58-2008                                                                                     August 15, 2008

Clarifying the Time Within which to reckon the Redemption Period on the Foreclosed Asset and the Period within which to Pay Capital Gains Tax or Creditable Withholding Tax...Read more

 Revenue Regulation No. 11-2008                                                                                                          August 15, 2008

Consolidated Revenue Regulations on Primary Registrations, its updates, and cancellation...Read more

 Revenue Memorandum Circular No. 55-2008                                                                                    August 12, 2008

Deadline of Corporate Taxpayers for the Filing of the 2nd Quarter Income Tax Return, Clarification on the procedure in the Filing of Tax Returns...Read more

 Bank Bulletin No. 2008-18                                                                                                                        August 7, 2008

Acceptance and Reporting of Tax Returns and Payments...Read more

 SEC Memorandum Circular No. 7                                                                                                        August 1, 2008

New procedures for filing of Annual Financian Statements...Read more

Revenue Memorandum Circular No. 56-2008                                                                                              July 25, 2008

Procedure on the Handling of Taxpayer's Application for Cancellation of Business Registration...Read more

 Revenue Regulations No. 10-2008                                                                                                            July 08, 2008

Implementing Pertinent Provisions of republic Act No. 9504, "An Act amending sections 22, 24, 34, 35, 51, and 79 of Republic Act No. 8424...Read more 

                                                                                                                 Annexes:  A   B     D   E   F

Revenue Memorandum Circular No. 47-2008                                          June 19, 2008

Revenue Memorandum Circular No. 49-2008                                          June 18, 2008

Revenue Memorandum Order No. 27-2008                                             June 16, 2008

Revenue Memorandum Order No. 22-2008                                             June 05, 2008

Revenue Memorandum Order No. 21-2008                                             June 05, 2008

Revenue Memorandum Order No. 25-2008                                             May 26, 2008

Revenue Memorandum Order No. 20-2008                                             May 23, 2008

Revenue Memorandum Order No. 19-2008                                             May 22, 2008

Revenue Memorandum Order No. 24-2008                                             May 09, 2008

S&A Legal Updates-First Quarter 2008                                                    May 08, 2008

Revenue Memorandum Circular No. 44-2008                                 Annexes:     A     B     C                    May 5, 2008

Revenue Regulations No. 6-2008                                                               April 22, 2008

Revenue Memorandum Circular No. 33-2008                                         April 17, 2008

Revenue regulations No. 5-2008                                                               April 17, 2008

Revenue Memorandum Circular No. 34-2008                                        April 15, 2008

Revenue Memorandum Circular No. 32-2008                                        April 15, 2008

Bank Bulletin No. 2008-12                                                                           April 9, 2008

Bank Bulletin No. 2008-11                                                                           April 1, 2008

Revenue Memorandum Circular No. 30-2008                                        April 1, 2008

Revenue regulations No. 7-2008                                                              March 25, 2008

Revenue Memorandum Order No. 13-2008                                     Annexes:     A     B     C                March 13, 2008

Revenue Memorandum Order No. 9-2008                                              March 10, 2008

Revenue Regulations No. 4-2008                                                              February 19, 2008

Revenue Memorandum Circular No. 20-2008                                        February 9, 2008

Revenue Memorandum Order No. 11-2008                                           Annex A                            February 4, 2008

Revenue Memorandum Circular No. 46-2008                                        February 1, 2008

Revenue Regulations No. 1-2008                                                              February 1, 2008

Bank Bulletin No. 2008-03                                                                           January 31, 2008

Revenue Memorandum Circular No. 14-2008                                        January 22, 2008

Revenue Regulations No. 3-2008                                                     Annexes:   A      B      C                    January 22, 2008

Bank Bulletin No. 2008-02                                                                           January 17, 2008

Revenue Regulations No. 2-2008                                                      Annexes:   A   A-1   A-2          January 10, 2008

Revenue Memorandum Circular No. 12-2008                                        January 8, 2008

Revenue Memorandum Circular No. 2-2008                                        Annex A     Annex B                   January 4, 2008

Revenure Memorandum Order No. 41-2007                                           December 19, 2007

Revenue Memorandum Circular No. 1-2008                                            December 18, 2007

Revenue Memorandum Circular No. 5-2008                                            December 17, 2007

Revenue Memorandum Order No. 39-2007                                              December 12, 2007

Revenue Regulations No. 14-2007                                                              December 11, 2007

Revenue Memorandum Order No. 40-2007                                              December 7, 2007

Revenue Memorandum Circular No. 88-2007                                           December 7, 2007

Revenue Memorandum Order No. 38-2007                                              December 5, 2007

Revenue Memorandum Circular No. 82-2007                                          December 4, 2007

Revenue Memorandum Circular No. 81-2007                                          December 4, 2007

Revenue Memorandum Circular No. 80-2007                                          December 4, 2007

Revenue Memorandum Circular No. 79-2007                                          December 4, 2007

Revenue Memorandum Circular No. 90-2007                                          December 3, 2007

Revenue Memorandum Order No. 36-2007                                              November 29, 2007

Revenue Regulations No. 15-2007                                                              November 29, 2007

The PSE Memo 2007- 0575                                                                           November 26, 2007

Revenue Memorandum Circular No. 3-2008                                            November 20, 2007

Revenue Memorandum Circular No. 77-2007                                          November 16, 2007

Revenue Memorandum Circular No. 74-2007                                          November 12, 2007

Revenue Memorandum
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Revenue Memorandum Order No. 18-2007                                                July 30, 2007 

Revenue Memorandum Circular No. 51-2007                                            July 30, 2007

Revenue Memorandum Circular No. 50-2007                                            July 30, 2007

Revenue Memorandum Order No. 15-2007                                               July 18, 2007

Revenue Regulations No. 10-2007                                                               July 18, 2007

Revenue Memorandum Circular No. 49-2007                                           July 16, 2007

Revenue Regulations No. 7-2007                                                                 July 9, 2007

Revenue Memorandum Circular No. 45-2007                                           July 6, 2007

Revenue Memorandum Circular No. 44-2007                                           July 6, 2007

Revenue Memorandum Order No. 13-2007                                               July 6, 2007

Revenue Regulations No. 9-2007                                                                 July 4, 2007

Revenue Memorandum Order No. 12-2007       Annexes:      A    B    C    D    E    F    G    H    I              July 3, 2007

Revenue Regulations No. 8-2007                                                                July 3, 2007

Revenue Memorandum Circular No. 46-2007                                          July 2, 2007

Revenue Memorandum Circular No. 43-2007                                          July 2, 2007                

Revenue Memorandum Circular No. 36-2007                                           May 10, 2007

Revenue Memorandum Circular No. 32-2007                                           April 27, 2007

Revenue Memorandum Circular No. 25-2007                                           March 30, 2007

Revenue Memorandum Circular No. 24-2007                                           March 30, 2007

Revenue Regulations No. 6-2007         Annexes:       A    B    C       E    F    G    H       J                   March 21, 2007

Revenue Memorandum Circular No. 23-2007                                           March 20, 2007

Revenue Regulations No. 5-2007                                                                 March 6, 2007

Revenue Memorandum Circular No. 21-2007                                           March 5, 2007

Revenue Regulations No. 4-2007                                                                 February 7, 2007

Revenue Memorandum Circular No. 10-2007                                           January 31, 2007

Revenue Memorandum Circular No. 9-2007                                            January 31, 2007

Revenue Memorandum Circular No. 7-2007                                            January 31, 2007

Revenue Memorandum Circular No. 6-2007                                            January 31, 2007

Revenue Regulations No. 3-2007                                                                January 16, 2007

Revenue Memorandum Circular No. 5-2007                                            January 15, 2007

Revenue Memorandum Circular No. 77-2006                                          December 29, 2006

Revenue Regulations No. 2-2007                                                                December 22, 2006

Revenue Memorandum Circular No. 74-2006                                          December 22, 2006

Revenue Memorandum Circular No. 2-2007                                            December 21, 2006   

Revenue Memorandum Revenue Order No. 28-2006                             December 18, 2006

Memorandum Circular No. 76-2006                                                            December 15, 2006

Revenue Memorandum Circular No. 73-2006                                           December 11, 2006

Revenue Regulation No. 1-2007                                                                   December 4, 2006

Revenue Memorandum Circular No. 69-2006                                           November 17, 2006

Revenue Memorandum Circular  No. 67-2006                     Annex A   Annex B   Annex C           October 27, 2006

Revenue Memorandum Circular No. 66-2006                                           October 26, 2006

Revenue Memorandum Circular No. 63-2006                                           October 23, 2006

Revenue Memorandum Order No. 23-2006        Annex A   Annex B   Annex C   Annex D             October 4, 2006

Revenue Memorandum Circular No. 59-2006                                           October 2, 2006

Revenue Regulations No. 18-2006           Computation of  the EVAP Amount Payable             September 26, 2006

Revenue Regulations No. 15-2006                                                              August 18, 2006

Revenue Regulations No. 16-2006                                                              August 15, 2006

Revenue Memorandum Order No. 19-2006                                              Annex A                                   August 10, 2006

 Revenue Regulations No. 14-2006                                                             July 31, 2006

Revenue Memorandum Circular  No. 40-2006                                         July 13, 2006

Legal Update Regular Issue No. 06-06                                                      June - July 2006

Revenue Regulations No. 7-2006                                                                May 18, 2006

Legal Update Regular Issue No. 06-05                                                       May 15, 2006

Revenue Memorandum Circular No. 22-2006                                           April 5, 2006

Revenue Regulations No. 13-2006                                                               April 3, 2006

Legal Update Regular Issue No. 06-03                                                        March 31, 2006

Revenue Memorandum Circular No. 21-2006                                            March 24, 2006  

Revenue Memorandum Circular No. 8-2006                                              January 31, 2006

Revenue Memorandum Circular No. 7-2006                                              January 31, 2006

Revenue Memorandum Circular No. 3-2006                                              January 9, 2006

Revenue Memorandum Circular No. 6-2006                                              January 3, 2006

Revenue Memorandum Circular No. 71-2005                                            December 14, 2005

Legal Update Special Issue No. 05-03                                                          November 14, 2005

Legal Update Special Issue No. 05-02                                                          October 24, 2005

Revenue Memorandum Circular No. 62-2005                                             October 18, 2005

Legal Update Special Issue No. 05-01                                                          September 23, 2005


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