Revenue Memorandum Circulars Revenue Memorandum Circular No. 096-2024 Amending Certain Provisions of Revenue Memorandum Circular No. 05-2001 on the Grounds and Procedures for the Implementation of Section 206 of the Tax Code of 1997 on Constructive Distraint Bureau of Internal Revenue Issued 2024-07-05 Filed 2024-09-24 ONAR 24-1000
Revenue Memorandum Circulars Revenue Memo Circular No. 76-2024 Circularizing the Updated List of Accredited Microfinance Non- Government Organizations (NGOs) Bureau of Internal Revenue Issued 2024-07-03 Filed 2024-07-16 ONAR 24-0760
Revenue Memorandum Orders Revenue Memo Order No. 32-2024 Policies and Procedures in the Certification of Total National Tax Collections from Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) and the Corresponding Seventy - Five Percent (75%) Share of the Bangsamoro Government (BG) Bureau of Internal Revenue Issued 2024-07-02 Filed 2024-09-05 ONAR 24-0935
Revenue Memorandum Orders Revenue Memo Order No. 26-2024 Amending Certain Provisions of RMO No. 16-2023, Prescribing Supplemental Guidelines and Procedures on the Implementation of Revenue Memorandum Order (RMO) No. 40-2022 Bureau of Internal Revenue Issued 2024-07-02 Filed 2024-07-16 ONAR 24-0760
Revenue Memorandum Orders Revenue Memorandum Order No. 041-2024 Amending Pertinent Provisions of Revenue Memorandum Order (RMO) No. 24-2017, Dated September 8, 2017, and Revenue Memorandum Order (RMO) No. 40-2018, Dated July 03, 2018, on the Guidelines and Procedures on the Use and Maintenance of the BIR Dormitory in the National and Regional Offices Bureau of Internal Revenue Issued 2024-07-01 Filed 2024-10-21 ONAR 24-1088
Revenue Memorandum Circulars Revenue Memo Circular No. 75-2024 Prescribing the Mandatory Requirements for Claims for Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes on Income Pursuant to Section 76(C), in Relation to Sections 204(C), and 229 of the National Internal Revenue Code of 1997, as Amended Bureau of Internal Revenue Issued 2024-07-01 Filed 2024-07-16 ONAR 24-0760
Revenue Memorandum Circulars Revenue Memo Circular No. 74-2024 Prescribing the Mandatory Requirements for Claims for Credit/Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C), in Relation to Section 229 of the National Internal Revenue Code Bureau of Internal Revenue Issued 2024-07-01 Filed 2024-07-16 ONAR 24-0760
Revenue Memorandum Orders Revenue Memo Order No. 27-2024 Providing Guidelines, Policies and Procedures in the Processing of Claims for Credit/Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C), in Relation to Section 229 of the Nation Bureau of Internal Revenue Issued 2024-07-01 Filed 2024-07-16 ONAR 24-0760
Revenue Memorandum Orders Revenue Memo Order No. 25-2024 Providing Guidelines, Policies and Procedures in the Processing of Claims for Tax Credit/Refund of Excess/Unutilized Creditable Withholding Taxes on Income Pursuant to Section 76(C), in Relation to Sections 204 (C) and 229 of the National Internal Revenue Bureau of Internal Revenue Issued 2024-07-01 Filed 2024-07-16 ONAR 24-0760
Revenue Memorandum Circulars Revenue Memorandum Circular No. 13-2024 Clarification on the Treatment of Retirement Benefits Expense for Financial Reporting and Tax purposes Bureau of Internal Revenue Issued 2024-06-28 Filed 2024-03-13 ONAR 24-0292
Revenue Memorandum Circulars Revenue Memorandum Circular No. 12-2024 Clarifies the Treatment of Foreign Currency Transactions for Financial Reporting and Internal Revenue Tax Purposes Bureau of Internal Revenue Issued 2024-06-28 Filed 2024-03-13 ONAR 24-0292
Revenue Memorandum Orders Revenue Memorandum Order No. 037-2024 Policies, Guidelines, and Procedures in Classifying Business Taxpayers Pursuant to Revenue Regulations No. 8-2024 Bureau of Internal Revenue Issued 2024-06-26 Filed 2024-09-24 ONAR 24-1000
