BIR Library
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Showing 198 results: Memorandum Circulars on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |
| RMC No. 89-2017 | Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCC | Oct 24, 2017 | View |
| RMC No. 25-2017 | Notifies the loss of original copies of Tax Debit Memo and Tax Credit Certificate issued to Solid Development Corporation. | Mar 14, 2017 | View |
| RMC No. 19-2017 | Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exporters | Mar 2, 2017 | View |
| RMC No. 85-2016 | Further clarifies certain issues concerning suspension of audit pursuant to RMC No. 70-2016, as supplemented by RMC No. 75-2016 | Aug 12, 2016 | View |
| RMC No. 84-2016 | Exempts all taxpayers applying for issuance of tax credit/refund based on Writ of Execution issued by the Court of Tax Appeals and Supreme Court from the requirement of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips | Aug 8, 2016 | View |
| RMC No. 75-2016 | Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016 | Jul 18, 2016 | View |
| RMC No. 82-2014 | Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit Certificates | Dec 2, 2014 | View |
| RMC No. 77-2014 | Clarifies certain requirements on the processing of applications for cash conversion of Tax Credit Certificates | Oct 13, 2014 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RMC No. 65-2014 | Notifies the loss of 1 set of used but unissued BIR Form No. 2310 – Tax Credit Certificate | Aug 18, 2014 | View |
| RMC No. 55-2014 | Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT | Jun 27, 2014 | View |
| RMC No. 54-2014 | Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended | Jun 17, 2014 | View |
| RMC No. 21-2014 | Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 – Tax Credit Certificate | Apr 11, 2014 | View |
| RMC No. 08-2013 | Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds” | Jan 25, 2013 | View |
| RMC No. 05-2013 | Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines Implementing the Special Provision of the General Appropriations Act on VAT Refunds on Importation" | Jan 18, 2013 | View |
| RMC No. 56-2012 | Prescribes the use of BIR Form No. 2309 – Notice of Payment Schedule | Sep 19, 2012 | View |
| RMC No. 51-2012 | Amends the deadline for the filing of Applications for Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization | Sep 3, 2012 | View |
| RMC No. 47-2012 | Prescribes the guidelines in the filing of application for enrollment in the Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization Program | Aug 22, 2012 | View |
| RMC No. 44-2012 | Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" | Aug 14, 2012 | View |
| RMC No. 23-2012 | Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof | May 8, 2012 | View |
| RMC No. 21-2012 | Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” | May 3, 2012 | View |
| RMC No. 16-2012 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Innove Communications, Inc. | Apr 11, 2012 | View |
| RMC No. 33-2011 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF Cruz & Co., Inc. | Aug 12, 2011 | View |
| RMC No. 05-2011 | Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transfer | Feb 3, 2011 | View |