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 309 results: Memorandum Circulars on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 81-2007 | Circularizes the full text of unnumbered memorandum regarding Table Audit of Health Maintenance Organizations | Dec 4, 2007 | View |
| RMC No. 79-2007 | Circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection cases | Dec 4, 2007 | View |
| RMC No. 74-2007 | Circularizes the full text of an unnumbered Memorandum regarding the “Table Audit of Pre-need Companies” | Nov 16, 2007 | View |
| RMC No. 59-2007 | Clarifies the effect of the suspension of RR No. 6-2007, otherwise known as the “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes” | Sep 14, 2007 | View |
| RMC No. 53-2007 | Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original state | Aug 7, 2007 | View |
| RMC No. 40-2007 | Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines | Jun 14, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RMC No. 23-2007 | Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations | Mar 22, 2007 | View |
| RMC No. 55-2006 | Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment System | Sep 5, 2006 | View |
| RMC No. 35-2006 | Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders | Jun 30, 2006 | View |
| RMC No. 31-2006 | Prescribes the guidelines for the grant of VAT exemption on the purchase of goods and services associated with the construction or renovation of the diplomatic properties of the Embassy of the United States of America in the Philippines | May 30, 2006 | View |
| RMC No. 30-2006 | Prescribes the submission of a narrative memorandum report to accompany the VAT Credit Evaluation Report and requires the attachment of certain documents prior to approval of the Tax Credit Certificate | May 22, 2006 | View |
| RMC No. 22-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337 | Apr 6, 2006 | View |
| RMC No. 21-2006 | Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issues | Apr 6, 2006 | View |
| RMC No. 17-2006 | Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposes | Feb 22, 2006 | View |
| RMC No. 09-2006 | Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact business | Feb 2, 2006 | View |
| 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. 04-2006 | Prescribes the use of new forms in connection with the tax subsidy granted to the Bases Conversion Development Authority as well as the primary contractors and consultants, sub-contractors and suppliers, sub-subcontractors and sub-subsuppliers involved/participating in the Subic-Clark-Tarlac Expressway Project pursuant to Revenue Regulations No. 17-2005 | Jan 19, 2006 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | 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. 68-2005 | Circularizes the enhanced VAT forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly Value-Added Tax Return) – September 2005 version | Dec 8, 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 |