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Showing 309 results: Memorandum Circulars on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 52-2025Circularizing the availability of BIR Form No. 2550-DS [Value-Added Tax (VAT) Return for Nonresident Digital Service Providers] January 2025May 30, 2025View
RMC No. 49-2025Availability of offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.5May 9, 2025View
RMC No. 47-2025Clarifying the provisions of RR No. 3-2025, implementing RA No. 12023 titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital ServicesMay 8, 2025View
RMC No. 37-2025Prescribes the streamlined procedures and guidelines on the mandatory requirements for claims of VAT refund under Section 112 of the NIRC of 1997, as Amended (Tax Code), except those pursuant to a writ of execution by the CourtsApr 10, 2025View
RMC No. 31-2025Clarification on the provisions on the applicable taxes due on sale of property considered as ordinary assets of the seller and other relevant mattersApr 7, 2025View
RMC No. 29-2025Circularizing the RA No. 12079, titled (An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose)Apr 7, 2025View
RMC No. 25-2025Publishing the full text of the February 24, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Apr 4, 2025View
RMC No. 21-2025Clarifying the proper tax treatment of joint ventures/consortiums formed for the purpose of undertaking construction projects under Section 22 ( B ) of the NIRC of 1997, as amended, in relation to RR Nos. 10-2012 and 14-2023, and the administrative requirements for all joint ventures/consortiums pursuant to Section 236 of the same CodeMar 24, 2025View
RMC No. 11-2025Circularizing Republic Act No. 12120, otherwise known as the Philippine Natural Gas Industry Development ActFeb 7, 2025View
RMC No. 5-2025Amending certain provisions of RMC Nos. 11-2024. 12-2024, 13-2024 and 19-2024, provide clarifications/ transitory provisions and to align them with the provisions of R.A. No. 11976, (EOPT Act), its Implementing Rules and Regulations and other issuancesJan 16, 2025View
RMC No. 135-2024Circularizing Republic Act No. 12066, titled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, And 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 18, 2024View
RMC No. 132-2024Further clarifying the tax treatment of the Philippine Amusement and Gaming Corporation, its Licensees and ContracteesDec 9, 2024View
RMC No. 131-2024Publishing the full text of the October 14, 2024 letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-exempt products under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Dec 3, 2024View
RMC No. 129-2024Circularizing Republic Act No. 10659, entitled "An Act Promoting and Supporting the Competitiveness of the Sugarcane Industry and for Other Purposes"Nov 25, 2024View
RMC No. 128-2024Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were affected by Typhoons "Kristine", "Leon", "Marcel", "Nika", "Ofel" and "Pepito"Nov 25, 2024View
RMC No. 126-2024Circularizing Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended"Nov 15, 2024View
RMC No. 119-2024Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by Typhoon "Kristine."Oct 25, 2024View
RMC No. 116-2024Clarifying the provisions of Republic Act No. 11976, or Otherwise Known as the "Ease of Paying Taxes Act", applicable to the Power IndustryOct 18, 2024View
RMC No. 115-2024Clarification of certain policies and procedures relative to the implementation of the Risk-Based Approach in the verification and processing of Value-Added Tax (VAT) Refund Claims, as introduced in Republic Act No. 11976, Otherwise Known as the "Ease of Paying Taxes Act"Oct 18, 2024View
RMC No. 100-2024Publishing the full text of the August 7, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the list of VAT-exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Sep 5, 2024View
RMC No. 93-2024Publishing the Full Text of the June 20, 2024 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Aug 27, 2024View
RMC No. 81-2024Tax Treatment of Sukuk (Islamic Bond) as Islamic Banking Arrangement Pursuant to the Tax Neutrality Provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) as Implemented by Revenue Regulations No. 17-2020Jul 18, 2024View
RMC No. 77-2024Clarification on the invoicing requirements provided under Revenue Regulations (RR) No. 7-2024, as amended by RR No. 11-2024Jul 11, 2024View
RMC No. 68-2024Circularizing the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] April 2024 (ENCS)Jun 19, 2024View
RMC No. 65-2024Clarifies certain issues relative to the implementation of Section 19 of RA No. 11976, otherwise known as the "Ease of Paying Taxes Act", which added Section 110(D) of the National Internal Revenue Code of 1997, as amended (Tax Code), that introduced the Output VAT Credit on uncollected receivablesJun 14, 2024View