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Showing 10 results: Memorandum Circulars under RA 11467

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 55-2023Circularizes the Veto Message of President Rodrigo Roa Duterte to the House of Representatives on Republic Act No. 11467May 17, 2023View
RMC No. 49-2023Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewithMay 5, 2023View
RMC No. 103-2021Publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534Oct 1, 2021View
RMC No. 99-2021Clarifies 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, 2021View
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View
RMC No. 8-2021Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jan 11, 2021View
RMC No. 113-2020Publishes the full text of the letter from the Department of Finance to amend the effectivity date of RA No. 11467, as circularized under RMC No. 65-2020Oct 19, 2020View
RMC No. 101-2020Publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467Sep 25, 2020View
RMC No. 65-2020Circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265 and 288-A, and Adding a New Section 290-A to RA No. 8424 as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jun 30, 2020View
RMC No. 24-2020Provides 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. 11467Mar 6, 2020View