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Showing 142 results: Memorandum Circulars on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 37-2022 | Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022 | Apr 6, 2022 | View |
| RMC No. 36-2022 | Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022 | Apr 6, 2022 | View |
| RMC No. 30-2022 | Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Mar 16, 2022 | View |
| RMC No. 28-2022 | Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law) | Mar 16, 2022 | View |
| RMC No. 24-2022 | Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Mar 9, 2022 | View |
| RMC No. 23-2022 | Suspends the Income Tax incentives granted to Registered Business Enterprises (RBEs) for violating the Work-From-Home (WFH) threshold as prescribed by the Fiscal Incentives Review Board | Mar 9, 2022 | View |
| RMC No. 19-2022 | Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE) | Feb 4, 2022 | View |
| RMC No. 120-2021 | Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act) | Dec 13, 2021 | View |
| RMC No. 119-2021 | Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021 | Dec 13, 2021 | View |
| RMC No. 118-2021 | Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor products | Dec 10, 2021 | View |
| RMC No. 108-2021 | Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program | Oct 19, 2021 | View |
| RMC No. 107-2021 | Circularizes Republic Act No. 11590 titled “An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes” | Oct 18, 2021 | View |
| RMC No. 99-2021 | Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act) | Sep 1, 2021 | View |
| RMC No. 90-2021 | Provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program | Jul 28, 2021 | View |
| RMC No. 89-2021 | Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes”, otherwise known as “Corporate Recovery and Tax Incentives for Enterprises Act” or CREATE” | Jul 19, 2021 | View |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” | Jul 15, 2021 | View |
| RMC No. 83-2021 | Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act) | Jul 12, 2021 | View |
| RMC No. 81-2021 | Publishes the letter from the Food and Drug Administration containing the “List of VAT-Exempt Products” pursuant to RA No. 11534 (CREATE Act) | Jul 6, 2021 | View |
| RMC No. 67-2021 | Clarifies the issues relative to the temporary reduction of Percentage Tax rate imposed under Section 116 of the NIRC of 1997, as amended by Section 13 of RA No. 11534 (CREATE Act) | May 24, 2021 | View |
| RMC No. 62-2021 | Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income Taxation | May 17, 2021 | View |
| RMC No. 60-2021 | Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005) | May 17, 2021 | View |
| RMC No. 57-2021 | Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic) | May 3, 2021 | View |
| RMC No. 54-2021 | Clarifies certain provisions of Revenue Regulations No. 34-2020 | Apr 27, 2021 | View |
| RMC No. 42-2021 | Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes” | Mar 31, 2021 | View |
| RMC No. 84-2020 | Circularizes Republic Act (RA) No. 11453 (Further Strengthening the Powers and Functions of the Authority of the Freeport Area of Bataan) and RA No. 11457 (Creating the Davao International Airport Authority) | Aug 27, 2020 | View |