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Revenue Memorandum Circulars Revenue Memorandum Circular No. 21-2024

Clarification on the Answer to Question No. 31 of Revenue Memorandum Circular (RMC) No. 49-2022 in Relation to Revenue Regulations (RR) No. 4-2022, Implementing Section 295 (F) of the National Internal Revenue Code (Tax Code) of 1997, as Amended by Republic Act (RA) No. 11534, Otherwise Known as the Corporate Recovery Tax Incentives for Enterprises Act or CREATE Act

Bureau of Internal Revenue

Filed 2024-03-13 ONAR 24-0292

Revenue Memorandum Circulars Revenue Memorandum Circular No. 6-2024

Publishing the Full Text of the Joint Administrative Order (JAO) No. 001-2023 Guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives, and Full text of Fiscal Incentives Review Board (FIRB)-Advisory No. 017-2023 regarding the Availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)

Bureau of Internal Revenue

Filed 2024-03-13 ONAR 24-0292

Revenue Memorandum Circulars Revenue Memorandum Circular No. 33-2023

Clarification in the Issuance and Enforcement of Subpoena Duces Tecum

Bureau of Internal Revenue

Filed 2023-04-05 ONAR 23-0377

Revenue Memorandum Circulars Revenue Memorandum Circular No. 12-2023

Availability of Online Application for Registration Information Updates and Other Online Facilities for Registration- Related Transactions through Online Registration and Update System

Bureau of Internal Revenue

Filed 2023-02-03 ONAR 23-0154