RMC No. 40-2021 — Publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 dated March 8, 2021 entitled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government”
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE NNTYYYTN
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City 9M MAR 25 2021 4.584m
RECORDS MGT. DIVISION 3CaJi
March 16,2021
REVENUE MEMORANDUM CIRCULAR NO. 40-202
SUBJECT:Publishing the Full Text of COA-DBM Joint Circular No. 1, s. 2021 GOVERNMENT". EXECUTIVE ORDER (E.O.) NO. 87 DIRECTING THAT ALL ACCOUNTS PAYABLE WHICH REMAIN OUTSTANDING FOR TWO YEARS OR MORE IN THE BOOKS OF NATIONAL GOVERNMENT AGENCIES BE REVERTED TO THE ACCUMULATED SURPLUS OR DEFICIT OF THE GENERAL FUND OF THE NATIONAL dated March 8, 2021 entitled, "GUIDELINES IMPLEMENTING
TO : All Internal Revenue Officials, Employees and Others Concerned
concerned, attached is the photocopy of cOA-DBM Joint Circular No. 1, s. 2021 NATIONAL GOVERNMENT AGENCIES BE REVERTED TO THE ACCUMULATED SURPLUS OR DEFICIT OF THE GENERAL FUND OF THE NATIONAL dated March 8, 2021 entitIed, "GUIDELINES IMPLEMENTING EXECUTIVE ORDER (E.O.) NO. 87 DIRECTING THAT ALL ACCOUNTS PAYABLE WHICH REMAIN OUTSTANDING FOR TWO YEARS OR MORE IN THE BOOKS OF GOVERNMENT". For the information and guidance of all internal revenue officials and others
Circular a wide publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this
1asoa
Commissioner of Internal Revenue CAESAR R. DULAY 041654
同类文件 Revenue Memorandum Circulars
- RMC No. 33-2005 — Notifies the loss of one (1) set of unused BIR Form No. 1954 - Certificate Authorizing Registration Digest | Full Text(RMC No. 33-2005)
- RMC No. 19-2026 — Circularizing the Implementing Rules and Regulations of Republic Act No. 11650, otherwise known as the "Instituting a Policy of Inclusion and Services for Learners with Disabilities in Support of Inclusive Education Act" Digest | Full Text | IRR of R.A. No. 11650(RMC No. 19-2026)
- RMC No. 64-2025 — Publishing the full text of memorandum dated 13 June 2025 from OIC-Undersecretary Niño Raymond B. Alvina, Policy Development and Management Services Group (PDMSG), Department of Finance Re: COMELEC Resolution No. 11132 dated 21 April 2025: Implementing Resolution of Article V, Calendar of Activities, of COMELEC Resolution No. 10924 in Connection with the 01 December 2025 Barangay(RMC No. 64-2025)
- RMC No. 108-2024 — Clarifying the taxability of Microinsurance Mutual Benefit Associations in respect to income received by them(RMC No. 108-2024)
- RMC No. 53-2009 — Circularizes the full text of DTI's Department Administrative Order No. 11, Series of 2008, further amending certain provisions of Department of Trade Administrative Order No. 80, Series of 1982, as amended, implementing Act 3883, as amended (also known as the Business Name Law) Digest | Full Text(RMC No. 53-2009)
- RMC No. 39-2011 — Imposes Value-Added Tax on Tollway Operators Digest | Full Text | Annex A(RMC No. 39-2011)
- RMC No. 112-2024 — Clarification on the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular No. 92-2024(RMC No. 112-2024)
- RMC No. 48-2006 — Notifies the loss of the original copy from one (1) set of unissued BIR Form No. 2524-Revenue Official Receipt with Serial No. ROR200600212022 Digest | Full Text(RMC No. 48-2006)
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。