BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 35 results: Memorandum Circulars under Expanded VAT Law (RA 9337)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 08-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% | Feb 1, 2006 | View |
| RMC No. 07-2006 | Publishes the full text of the memorandum issued by Executive Secretary Eduardo R. Ermita informing the Secretary of Finance that his recommendation to increase the Value-Added Tax rate from 10% to 12% effective February 1, 2006 has been approved by the President | Jan 31, 2006 | View |
| RMC No. 06-2006 | Provides basic questions and answers to clarify Revenue Regulations No. 14-2005 relative to the treatment of input tax accumulated as of October 31, 2005 | Jan 24, 2006 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMC No. 72-2005 | Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) | Dec 22, 2005 | View |
| RMC No. 62-2005 | Prescribes the guidelines in the form of basic questions and answers regarding the registration and invoicing requirements including clarification on common issues affecting Value-Added Tax taxpayers | Nov 3, 2005 | View |
| RMC No. 61-2005 | Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industry | Oct 28, 2005 | View |
| RMC No. 40-2005 | Prescribes the standard format of invoice structure for Tollway Industry | Aug 22, 2005 | View |
| RMC No. 30-2005 | Circularizes the notice for the deferment of Revenue Regulations No. 14-2005 | Jul 2, 2005 | View |
| RMC No. 29-2005 | Clarifies the provisions of Republic Act No. 9337 (VAT Law of 2005) applicable to the petroleum industry | Jul 1, 2005 | View |