BIR RMC 104-2019

By

Revenue Memorandum Circular No. 104-2019

Mandating all Revenue District Offices (RDOs) to submit to Excise Large Taxpayers Field Operation Division (ELTFOD) the List of All Retail Gasoline Stations within their areas of jurisdictions at fuel_eltfod@bir.gov.ph

BIR RMC 105-2019

By

Revenue Memorandum Circular No. 105-2019

Clarifies the Proper Tax Treatment of Maternity Leave Benefits Under Republic Act No. 11210 Otherwise Known as the “105-Day Expanded Maternity Leave Law”

BIR RMC 103-2019

By

BIR Revenue Memorandum Circular No. 103-2019

Prescribes the Revised Estate Tax Amnesty Return (ETAR), Certificate of Availment (CA) and Clarification on the Allowable Deduction from the Gross Estate for Non-Resident Aliens Pursuant to the Provisions of Estate Tax Amnesty Under Title II of Republic Act (RA) No. 11213 or the Tax Amnesty Act, as Implemented by Revenue Regulations (RR) No. 6-2019