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REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City September 25, 2019, REVENUE MEMORANDUM CIRCULAR NO. 1022019 SUBJECT : Provides Additional Clarification on
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Revenue Memorandum Circular is a directive issued by the Bureau of Internal Revenue in the Philippines that provides guidelines and instructions on tax-related matters.
Taxpayers who are subject to specific tax regulations or requirements outlined in the circular are required to file it.
Revenue Memorandum Circulars typically include forms or templates that must be completed with the relevant information as outlined in the instructions.
The purpose of Revenue Memorandum Circular is to ensure compliance with tax laws and regulations by providing clear guidance on specific tax-related issues.
The information to be reported on Revenue Memorandum Circular may vary depending on the specific tax issue being addressed, but generally includes details on income, expenses, deductions, and other relevant financial data.
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