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Showing 61 results: Memorandum Circulars under TRAIN Law (RA 10963)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 99-2021 | Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act) | Sep 1, 2021 | View |
| RMC No. 97-2021 | Clarifies the taxation of any income received by social media influencers | Aug 16, 2021 | View |
| RMC No. 57-2021 | Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic) | May 3, 2021 | View |
| RMC No. 39-2021 | Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division | Mar 22, 2021 | View |
| RMC No. 36-2021 | Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs) | Mar 5, 2021 | View |
| RMC No. 21-2021 | Circularizes Joint Circular No. 001-2021 which prescribes the Implementing Guidelines for Field Testing Under the Fuel Marking Program pursuant to RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law) | Feb 16, 2021 | View |
| RMC No. 5-2021 | Provides the simplified policies on the application for registration of Computerized Accounting System, Computerized Books of Accounts and/or its components, including Electronic Storage System, middleware and other similar systems | Jan 8, 2021 | View |
| RMC No. 124-2020 | Clarifies certain provisions of RMO No. 76-2010 in relation to the Joint Rules and Regulations implementing Articles 60, 61 and 144 of RA No. 9520 (Philippine Cooperative Code of 2008) and other related revenue issuances | Nov 26, 2020 | View |
| RMC No. 86-2020 | Circularizes Republic Act No. 11291, entitled "An Act Providing for a Magna Carta of the Poor" | Aug 27, 2020 | View |
| RMC No. 27-2020 | Extends the deadline for the filing of applications for VAT Refund and ninety (90) day processing period pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 18, 2020 | View |
| RMC No. 24-2020 | Provides the transitory procedures for compliance with the Administrative Rrequirements in implementing the Excise Tax on alcohol and tobacco products provisions of Republic Act (RA) No. 11346, as further amended by RA No. 10963 and for other purposes, as further amended by RA No. 11467 | Mar 6, 2020 | View |
| RMC No. 10-2020 | Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allows their use subject to compliance requirement | Feb 6, 2020 | View |
| RMC No. 100-2019 | Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS) | Sep 30, 2019 | View |
| RMC No. 85-2019 | Circularizes the full text of Joint Circular No. 001-2019 of the DOF, BIR and BOC entitled "Prescribing the Implementing Guidelines of the Fuel Marking Program pursuant to Republic Act No. 10963 (TRAIN Law)" | Aug 22, 2019 | View |
| RMC No. 77-2019 | Publishes the full text of the Memorandum of Collaboration (MOC) and MOC Sub-Agreement to ensure safe and efficient data sharing in accordance with RA No. 10173, RA No. 10963 and EO No. 53 between BIR and the Insurance Commission | Aug 6, 2019 | View |
| RMC No. 59-2019 | Publishes the full text of Joint Administrative Order No. 1-2019 entitled "Rules and Regulations Implementing Section 3 of Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform Acceleration and Inclusion Law, In Relation to Section 5(b) of RA No. 8424 of the National Internal Revenue Code, as amended" | Jun 7, 2019 | View |
| RMC No. 34-2019 | Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law | Mar 13, 2019 | View |
| RMC No. 30-2019 | Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to Sale of Shares of Stock Not Traded or Listed | Feb 28, 2019 | View |
| RMC No. 29-2019 | Provides guidelines in keeping, maintaining and registration of Books of Accounts | Feb 26, 2019 | View |
| RMC No. 28-2019 | Prescribes the use of BIR Printed Receipt/Invoice | Feb 26, 2019 | View |
| RMC No. 24-2019 | Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return | Feb 14, 2019 | View |
| RMC No. 4-2019 | Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018 | Jan 15, 2019 | View |
| RMC No. 2-2019 | Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963" | Jan 10, 2019 | View |
| RMC No. 105-2018 | Clarifies the payment of Excise Tax on Domestic Coal pursuant to the provisions of Revenue Regulations (RR) No. 1-2018, amending for the purpose RR No. 13-94 | Dec 19, 2018 | View |
| RMC No. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents | Aug 30, 2018 | View |