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RR No. 15-2021: Defers the implementation of RR No. 9-2021 relative to the imposition of 12% VAT on transactions covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National Internal Revenue Code of 1997, as amended

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Summary

RR No. 15-2021 defers the implementation of RR No. 9-2021 on 12% VAT for transactions under Section 106(A)(2)(a) subparagraphs (3), (4) and (5) and Section 108(B) subparagraphs (1) and (5) of the NIRC.

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Key points

  1. Deferred until amendment. RR No. 9-2021 is deferred until an amendatory revenue regulations is issued.

Deadlines and effectivity

  • Until the issuance of an amendatory revenue regulations

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (3)

Cites, Cited by CollapseExpand
CitesRR No. 9-2021
Cited byRMC No. 24-2022RMC No. 49-2022

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.