BIR Library
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Showing 309 results: Memorandum Circulars on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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. 57-2005 | Prescribes the required attachments to the quarterly VAT return to be filed starting October 25, 2005 | Oct 20, 2005 | View |
| RMC No. 52-2005 | Reiterates the Value-Added Tax liability of the tollway industry | Oct 3, 2005 | View |
| RMC No. 44-2005 | Provides guidelines for the taxation of payments for computer software | Sep 8, 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 |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RMC No. 70-2004 | Clarifies the proper determination of amount of Value-Added Tax on VAT invoices or VAT official receipts | Nov 23, 2004 | View |
| RMC No. 69-2004 | Publishes the full text of BOC and BIR Joint Order pertaining to the disposition of tax-exempt vehicles registered or owned by Diplomatic Mission and Consular Offices/Officials, its officers, including its administrative and technical staff members enjoying tax and duty free privileges | Nov 22, 2004 | View |
| RMC No. 60-2004 | Clarifies the withholding of creditable Value-Added Tax by government offices on purchases of P1,000.00 and below | Sep 23, 2004 | View |
| RMC No. 37-2004 | Clarifies the settlement of the Value-Added Tax liabilities of pawnshops for taxable years 1996 to 2002. | Jun 16, 2004 | View |
| RMC No. 10-2004 | Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts Tax | Feb 23, 2004 | View |
| RMC No. 09-2004 | Prescribes the guidelines and policies on the taxation of banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries as a result of the enactment and effectivity of Republic Act No. 9238, which excludes several services from the coverage of the Value-Added Tax and re-imposing the Gross Receipts Tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004. | Feb 20, 2004 | View |
| RMC No. 02-2004 | Clarifies the issues on VAT taxable transactions of Philippine Port Authority. | Jan 7, 2004 | View |
| RMC No. 61-2003 | Prescribes additional information to be indicated in the VAT invoice/receipt. | Oct 8, 2003 | View |
| RMC No. 49-2003 | Prescribes amendments to RMC No. 42-2003 relative to the processing of claims for VAT credit/refund. | Aug 27, 2003 | View |
| RMC No. 43-2003 | Amends RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit Notices/Tax Verification Notices covering the audit/verification of taxpayers' tax returns/liabilities. | Jul 23, 2003 | View |
| RMC No. 42-2003 | Clarifies certain issues raised relative to the processing of claims for VAT credit/refund, including those filed by direct exporters with the DOF's One-Stop Shop Inter-Agency Tax Credit and Duty Drawback | Jul 23, 2003 | View |
| RMC No. 39-2003 | Clarifies the termination and handling of audit/investigation and reinvestigation/reconsideration of tax liabilities/returns of taxpayers under the jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and those handled by the various task forces | Jun 30, 2003 | View |
| RMC No. 32-2003 | Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zones | Jun 11, 2003 | View |
| RMC No. 31-2003 | Prescribes the uniform guidelines on the taxation of imported motor vehicles through the Subic Free Port Zone and other freeport zones that are sold at public auction. | Jun 4, 2003 | View |
| RMC No. 30-2003 | Clarifies issues on the imposition of Value-Added Tax on sales of services by banks and other financial institutions to "PEZA-registered/Ecozone export enterprises." | May 21, 2003 | View |
| RMC No. 29-2003 | Prescribes the guidelines for the filing of monthly Value-Added Tax return for the month of April, 2003 by banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 20, 2003 | View |
| RMC No. 28-2003 | Clarifies certain issues on the imposition of Value-Added Tax on banks, non-bank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions | May 19, 2003 | View |