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.
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Showing 309 results: Memorandum Circulars on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 17-2011 | Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance | Apr 4, 2011 | View |
| RMC No. 15-2011 | Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287 | Mar 16, 2011 | View |
| RMC No. 98-2010 | Prescribes the guidelines and procedures for the treatment of unserved Letter Notices, Letter of Authorities and Tax Verification Notices in instances where the concerned taxpayers cannot be located | Dec 21, 2010 | View |
| RMC No. 97-2010 | Clarifies the VAT exemption of services by agricultural contract growers | Dec 21, 2010 | View |
| RMC No. 63-2010 | Imposes the Value-Added Tax on Tollway Operators | Jul 20, 2010 | View |
| RMC No. 60-2010 | Clarifies the coverage of RMO No. 56-2010 relative to the use of updated medium for submitting the Summary List of Sales and Purchases (SLSP) | Jul 13, 2010 | View |
| RMC No. 59-2010 | Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled “An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Non-Governmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be known as the Philippine National Red Cross” | Jul 1, 2010 | View |
| RMC No. 52-2010 | Publishes the full text of Joint Order No. 1-2010 issued by the Secretary of Finance and Commissioners of the Bureau of Customs and BIR entitled "Valuation of Motor Vehicles" | Jun 22, 2010 | View |
| RMC No. 49-2010 | Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Jun 7, 2010 | View |
| RMC No. 45-2010 | Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amended | Jun 2, 2010 | View |
| RMC No. 39-2010 | Directs the Revenue District Offices to verify the VAT Compliance of Health Maintenance Organizations | May 21, 2010 | View |
| RMC No. 30-2010 | Clarifies Revenue Memorandum Circular No. 72-2009, which reiterated the imposition of the Value-Added Tax on Tollway Operators | Mar 26, 2010 | View |
| RMC No. 72-2009 | Reiterates RMC No. 52-2005 imposing VAT on the Tollway Operators | Dec 21, 2009 | View |
| RMC No. 51-2009 | Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons | Sep 16, 2009 | View |
| RMC No. 29-2009 | Clarifies certain issues relative to the processing of claims for tax credit/refund | Jun 3, 2009 | View |
| RMC No. 21-2009 | Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS | Apr 22, 2009 | View |
| RMC No. 12-2009 | Publishes the full text of Administrative Order No. 240, entitled "Ordering Budget Maximizers Without Revamping Expenditure Parameters" | Mar 2, 2009 | View |
| RMC No. 06-2009 | Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOs | Jan 28, 2009 | View |
| RMC No. 02-2009 | Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc. | Jan 20, 2009 | View |
| RMC No. 77-2008 | Clarifies the taxability of director’s fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposes | Dec 3, 2008 | View |
| RMC No. 76-2008 | Recognizes the construction agent for the construction or renovation of official buildings or properties of the U.S. Embassy and amends RMC No. 31-2006 | Nov 24, 2008 | View |
| RMC No. 74-2008 | Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled “Guidelines and Procedures for the Release of the LGU Shares from the Value-Added Tax in Lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. and the Philippine Racing Club, Inc.” | Nov 7, 2008 | View |
| RMC No. 59-2008 | Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Aug 27, 2008 | View |
| RMC No. 56-2008 | Clarifies the procedure on the handling of taxpayer’s application for cancellation of business registration and issues warning on the use of Official Receipts/Sales Invoices of dissolved businesses for purposes of claiming input taxes | Aug 20, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |