Revenue Memorandum Circulars
Revenue Memorandum Circular No. 021-2025
Clarifying the Proper Tax Treatment of Joint Ventures/Consortiums Formed for the Purpose of Undertaking Construction Projects Under Section 22 (B) of the National Internal Revenue Code of 1997, as Amended, in Relation to Revenue Regulations Nos. 10-2012 and 14-2023, and the Administrative Requirements for All Joint Ventures/Consortiums Pursuant to Section 236 of the Same Code
- Date issued
- 2025-03-21
- Date filed
- 2025-04-03
- Registration number
- 25-0392
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