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Showing 309 results: Memorandum Circulars on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 23-2003 | Clarifies certain issues relative to imposition of VAT on services of stock, real estate, commercial, customs and immigration brokers beginning January 1, 2003 | Apr 30, 2003 | View |
| RMC No. 19-2003 | Provides the guidelines for the filing of the first quarter Value-Added Tax Return for 2003 by banks, non-bank financial intermediaries and finance companies | Apr 25, 2003 | View |
| RMC No. 14-2003 | Waives the imposition of penalties on professionals and brokers who failed to file their Value-Added Tax/Percentage Tax returns for the months of January and February | Mar 26, 2003 | View |
| RMC No. 13-2003 | Clarifies the termination of audit and investigation of tax returns in the light of the pronouncement of President Arroyo | Mar 19, 2003 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |
| RMC No. 56-2002 | Circularizes pertinent portions of C.T.A. Case No. 6166 relative to the taxability of Health Maintenance Organizations for VAT purposes. | Dec 18, 2002 | View |
| RMC No. 50-2002 | Prohibits the filing of multiple claims for credit of input tax attributable to zero-rated sales | Nov 15, 2002 | View |
| RMC No. 30-2002 | Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of Valenzuela | Aug 20, 2002 | View |
| RMC No. 24-2002 | Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/Purchases | Jul 22, 2002 | View |