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Showing 138 results: Revenue Regulations on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 25-2018Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescibed for diabetes, high cholesterol and hypertension provided under the TRAIN LawDec 27, 2018View
RR No. 19-2018Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayersAug 9, 2018View
RR No. 16-2018Amends Revenue Regulations No. 10-2015, as amended, on the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/softwareMay 25, 2018View
RR No. 15-2018Amends RR No. 8-2018 particularly on the due date for the updating of registration from VAT to Non-VATApr 5, 2018View
RR No. 13-2018Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amendedMar 15, 2018View
RR No. 8-2018Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law)Feb 20, 2018View
RR No. 1-2018Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94Jan 15, 2018View
RR No. 5-2017Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009Apr 20, 2017View
RR No. 1-2017Prescribes the regulations governing applications for Value-Added Tax (VAT) credit/refund filed under Section 112 of the Tax Code, as amended, prior to the effectivity of RMC No. 54-2014Jan 18, 2017View
RR No. 7-2016Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009)Nov 18, 2016View
RR No. 5-2016Amends Revenue Regulations No. 15-2012 by providing additional criteria in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoicesJun 1, 2016View
RR No. 15-2015Amends Sections 4.109-1(B)(1)(s), (t) and (u) of RR No. 16-2005, as amended, relative to sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operationsDec 28, 2015View
RR No. 10-2015Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/softwareSep 21, 2015View
RR No. 8-2015Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposesMay 27, 2015View
RR No. 6-2015Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposesMar 31, 2015View
RR No. 4-2015Amends further Section 2 of RR No. 13-08, as amended by RR No. 13-2013, relative to the definition of raw sugar and raw cane sugar for Value-Added Tax purposesMar 13, 2015View
RR No. 4-2014Prescribes the policies and guidelines in the monitoring of service fees of professionalsMar 20, 2014View
RR No. 15-2013Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes”Sep 20, 2013View
RR No. 13-2013Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposesSep 20, 2013View
RR No. 5-2013Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporationApr 22, 2013View
RR No. 4-2013Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoicesMar 1, 2013View
RR No. 16-2012Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purposeDec 7, 2012View
RR No. 13-2012Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amendedOct 12, 2012View
RR No. 12-2012Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed thereforOct 12, 2012View
RR No. 9-2012Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary salesJun 1, 2012View