Guidelines on the Issuance, Replacement or Revalidation of Certificates Authorizing Registration (CARs)[Revenue Memorandum Order 23-2010]
Revenue Memorandum Order 23-2010
dated March 15, 2010
The BIR has issued this Circular to address issues concerning the issuance, replacement or revalidation of Certificates Authorizing Registration under Section 4 of Revenue Regulations (RR) No. 24-2002.
Further Deferment of eDST System (Revenue Memorandum Circular 24-2010)
Revenue Memorandum Circular 24-2010
dated March 1, 2010
The BIR heeded the request of numerous taxpayers to again defer the implementation of the Electronic Documentary Stamp Tax (e-DST) System, the full implementation of which shall be suspended until June 30, 2010.
An Act Reducing the Taxes in Life Insurance Policies (Republic Act No. 10001)
Republic Act 10001
signed February 23, 2010
The BIR circularizes RA 10001 through Revenue Memorandum Circular 22-2010. The President has signed into law Republic Act (RA) 10001 last February 23, 2010 reducing the tax on total premiums collected by insurance companies from five percent (5%) to two percent (2%), amending for the purpose Section 123 of the Tax Code.
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