RMC No. 36-2016 — Clarifies the effectivity of the submission of certificate by the responsible Certified Public Accountants on the compilation services for the preparation of financial statements and notes thereto
REPUBLIC OF THE PHLIPPINES EURFAU OF INTERNAL REVENUE
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE RECORDS MGT. DIVISION MAR 2 1 2016 4:540M N
Quezon City RECEIVT
March 21, 2106
REVENUE MEMORANDUM CIRCULAR NO. _ 36- 3014
SUBJECT Clarification on the Effectivity of the Submission of Certificate by the Preparation of Financial Statements and Notes Thereto Responsible Certified Public Accountants on the Compilation Services for the
TO All Internal Revenue Officials, Employees and Others Concerned
Relative to Revenue Memorandum Circular No. 21-2016 circularizing the Professional Regulatory Board of Accountancy Resolution No. 03, Series of 2016 entitled "Requiring the Submission of Certificaie by the Responsible Certified Public Accountants on the Compilation Services for the Preparation of Financial Statements and Notes Thereto", the implementation of the aforesaid requirement is still not applicable for the Income Tax Return (ITR) filing covering calendar year 2015, by which deadline is due on or before April 15, 2016; and will become effective only for the Financial Statements to be submitted for fiscal year ending June 30, 2016 and subsequent periods.
All internal revenue officers and employees are hereby enjoined to give this Circular a wide publicity as possible.
Commissioner of internal Revenue KIM S. JACINTO-HENARES
H 039950
3
同类文件 Revenue Memorandum Circulars
- RMC No. 8-2021 — Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" Digest | Full Text | RA No. 11467 | Veto RA No. 11467(RMC No. 8-2021)
- RMC No. 103-2019 — Prescribes the revised Estate Tax Amnesty Return, Certificate of Availment and clarification on the allowable deductions from the gross estate for Non-Resident Aliens pursuant to the provisions of Estate Tax Amnesty under Title II of RA No. 11213 (Tax Amnesty Act), as implemented by RR No. 6-2019 Digest | Full Text | ETAR | Availment | Deductions | Guidelines(RMC No. 103-2019)
- RMC No. 55-2005 — Notifies the loss of one (1) unused BIR Form No. 1954 – Certificate Authorizing Registration with Serial No. CAR200400222610 Digest | Full Text(RMC No. 55-2005)
- RMC No. 86-2020 — Circularizes Republic Act No. 11291, entitled "An Act Providing for a Magna Carta of the Poor" Digest | Full Text | RA No. 11291(RMC No. 86-2020)
- RMC No. 14-2023 — Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)(RMC No. 14-2023)
- RMC No. 03-2017 — Advises all Revenue Collection Officers not to accept checks as well as taxpayer's checks drawn from Community Rural Bank of Magallon (Moises Padilla, Negros Occidental), Inc.(RMC No. 03-2017)
- RMC No. 68-2004 — Cancels 3 sets of BIR Form No. 1954 - Certificate Authorizing Registration with Serial Numbers CAR200400168810, CAR200400168870 and CAR200400171264 Digest | Full Text(RMC No. 68-2004)
- RMC No. 09-2003 — Prescribes the establishment of "BIR-On-Wheels" by the RDOs, LTAD I and II and LTDOs Makati and Cebu Digest | Full Text(RMC No. 09-2003)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。