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BIR Form No. 2303

REVENUE MEMORANDUM CIRCULAR NO. 8-2024

2024-02-08T11:55:51+08:00

The Withholding Tax obligation of e-marketplace operator and DFSPs shall take effect after fifteen (15) days following the publication of RR No. 16-2023 in a newspaper of general circular or the Official Gazette, whichever comes first. RR No. 16-2023 was first published in Manila Bulletin on December 27, 2023. Thus, RR No. 16-2023 shall take effect on January 11, 2024.   The e-marketplace operators and DFSPs are allowed a period of ninety (90) days from the date of issuance of the Circular to comply with the relative policies or requirements of other government agencies, if any, and to give them an opportunity [...]

REVENUE MEMORANDUM CIRCULAR NO. 8-20242024-02-08T11:55:51+08:00

Revenue Memorandum Circular No. 78-2023

2023-08-07T04:44:31+08:00

BIR issued RMC No. 78-2023 Prescribing the Administrative Requirements for Importers and Manufacturers of Raw Materials, Apparatus or Mechanical Contrivances, and Equipment Specially Used for the Manufacture of Heated Tobacco Products and Vapor Products. Importers or manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of HTPs and Vapor Products are required to comply with the following requirements:  Application for a Permit to Operate as an importer or manufacturer of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of HTPs and Vapor Products. - Applicant shall file his/her application in [...]

Revenue Memorandum Circular No. 78-20232023-08-07T04:44:31+08:00
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