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Showing 309 results: Memorandum Circulars on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 101-2021 | Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division | Sep 21, 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. 97-2021 | Clarifies the taxation of any income received by social media influencers | Aug 16, 2021 | View |
| RMC No. 92-2021 | Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 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. 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. 45-2021 | Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD) | Apr 5, 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. 39-2021 | Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division | Mar 22, 2021 | View |
| RMC No. 36-2021 | Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs) | Mar 5, 2021 | View |
| RMC No. 14-2021 | Clarifies the effectivity date of Revenue Memorandum Order No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amended | Jan 27, 2021 | View |
| RMC No. 8-2021 | Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes" | Jan 11, 2021 | View |
| RMC No. 122-2020 | Publishes the letter from the Food and Drug Administration regarding clarification on the List of VAT-Exempt Drugs Under Joint AO No. 2-2018 | Nov 23, 2020 | View |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 15, 2020 | View |
| RMC No. 101-2020 | Publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467 | Sep 25, 2020 | View |
| RMC No. 94-2020 | Circularizes Joint Memorandum Order No. 1-2020 prescribing the implementing guidelines for the collection and disbursement of Fuel Marking Fees pursuant to DOF-DBM-COA Permanent Committee Joint Circular 001.2018, and payment of Fuel Marking Fee using BIR Form No. 0623 | Sep 4, 2020 | View |
| RMC No. 62-2020 | Publishes the “List of Prescription Drugs and Medicines for Diabetes, High-Cholesterol and Hypertension Exempt from VAT Beginning January 27, 2020” provided by the Food and Drug Administration of the Department of Health | Jun 23, 2020 | View |
| RMC No. 44-2020 | Prescribes the issuance of temporary electronic copies of VAT Certificates (VCs) and VAT Identification Cards (VICs) due to the continuing implementation of the Enhanced Community Quarantine | Apr 17, 2020 | View |
| RMC No. 29-2020 | Amends Revenue Memorandum Circular (RMC) No. 26-2020 relative to the extension of deadlines for the filing of various Returns and payment of taxes due thereon | Mar 19, 2020 | View |
| RMC No. 27-2020 | Extends the deadline for the filing of applications for VAT Refund and ninety (90) day processing period pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 18, 2020 | View |
| RMC No. 26-2020 | Prescribes the guidelines in the filing and payment of the corresponding taxes due per BIR Form Nos. 2550M, 1600WP, 2550Q, 1702Q, 2000, 2000-OT, 1600, 1601C and 2200M | Mar 17, 2020 | View |
| RMC No. 92-2019 | Publishes the full text of the RA No. 11346 entitled "An Act Increasing the Excise Tax on Tobacco Products Imposing Excise Tax on Heated Tobacco Products and Vapor Products, Increasing the Penalties for Violations of Provisions on Articles Subject to Excise Tax, and Earmarking a Portion of the Total Excise Tax Collection from Sugar-Sweetened Beverages, Alcohol, Tobacco, Heated Tobacco and Vapor Products for Universal Health Care, Amending for this Purpose Sections 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 288 and 289, Repealing Section 288(B) and 288(C), and Creating New Sections 263-A, 265-B and 288-A of the NIRC of 1997, as Amended by RA No. 10968 and for Other Purposes" | Sep 5, 2019 | View |
| RMC No. 64-2019 | Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund | Jun 18, 2019 | View |
| RMC No. 47-2019 | Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day period | Apr 16, 2019 | View |