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Showing 101 results: Memorandum Orders on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 26-2005 | Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners | Oct 21, 2005 | View |
| RMO No. 35-2004 | Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement Program | Aug 9, 2004 | View |
| RMO No. 34-2004 | Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposes | Jul 20, 2004 | View |
| RMO No. 32-2004 | Provides guidelines and enforcement measures to determine the correct tax liability of motels | Jul 6, 2004 | View |
| RMO No. 22-2004 | Amends RMO No. 81-99 relative to the issuance of VAT Exemption Certificate/Identification Card to qualified foreign embassies and their qualified personnel | May 24, 2004 | View |
| RMO No. 18-2004 | Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002 | Apr 5, 2004 | View |
| RMO No. 07-2004 | Specifies the details of the Centennial Taxpayers Recognition Program (CTRP) | Mar 1, 2004 | View |
| RMO No. 05-2004 | Prescribes the guidelines and procedures in the implementation of RR No. 29-2003 relative to the advance payment of Value-Added Tax on the sale of flour | Feb 4, 2004 | View |
| RMO No. 12-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Value Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum Circular No. 6-2003 and Unnumbered Revenue Regulations | Apr 24, 2003 | View |
| RMO No. 08-2003 | Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax | Apr 1, 2003 | View |
| RMO No. 04-2003 | Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof | Mar 11, 2003 | View |
| RMO No. 35-2002 | Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes | Dec 11, 2002 | View |
| RMO No. 31-2002 | Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF System | Nov 22, 2002 | View |
| RMO No. 23-2002 | Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR | Oct 1, 2002 | View |
| RMO No. 20-2002 | Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereof | Jul 29, 2002 | View |
| RMO No. 13-2002 | Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office | May 16, 2002 | View |
| RMO No. 57-2000 | Prescribes the guidelines in the implementation of the administrative sanction of suspension and temporary closure of business | Dec 26, 2000 | View |
| RMO No. 30-2000 | Prescribes the Year 2000 Audit Program for Excise Taxpayers | Aug 17, 2000 | View |
| RMO No. 28-2000 | Creates a new Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxes | Aug 17, 2000 | View |
| RMO No. 09-2000 | Specifies the conditions for the zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOI-registered manufacturers-exporters with 100% export sales | Mar 29, 2000 | View |
| RMO No. 81-99 | Prescribes the guidelines on the issuance of VAT Exemption Certificate to all qualified embassies and their personnel | Nov 5, 1999 | View |
| RMO No. 60-99 | Extends the period for the payment of additional tax to meet the minimum amount prescribed under RR No. 2-99 to qualify for immunity from audit of 1998 Income, VAT and Percentage Tax returns | Jul 16, 1999 | View |
| RMO No. 10-99 | Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP Program | Feb 18, 1999 | View |
| RMO No. 73-98 | Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs. | Sep 30, 1998 | View |
| RMO No. 38-98 | Amends RMO No.11-98 by extending the period for the investigation of Value-Added Tax returns from 30 to 60 days | May 4, 1998 | View |