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Revenue Memorandum Circular · RMC

RMC No. 123-2023

To circularize the “Code of Professional Responsibility and Accountability” and the Supreme Court of the Philippines En Banc Resolution A.M. No. 22-09-01-SC dated April 11, 2023.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
123
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 123-2023, issued December 14, 2023, circularizes the “Code of Professional Responsibility and Accountability” — described as the rules governing the norms of conduct and ethical standards in the legal profession — together with the Supreme Court of the Philippines En Banc Resolution in A.M. No. 22-09-01-SC dated April 11, 2023. The excerpt states no tax rates, procedures, filing requirements, or taxpayer obligations.