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Showing 138 results: Revenue Regulations on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 10-2003Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998"Mar 4, 2003View
RR No. 03-2003Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003Jan 29, 2003View
RR No. 01-2003Imposes Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003Jan 7, 2003View
RR No. 29-2002Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugarDec 20, 2002View
RR No. 26-2002Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classificationDec 19, 2002View
RR No. 13-2002Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)Sep 13, 2002View
RR No. 08-2002Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residentsJun 24, 2002View
RR No. 04-2002Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filedApr 5, 2002View
RR No. 19-99Prescribes the regulations relative to the imposition of VAT beginning January 1, 2000 on the sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletesDec 29, 1999View
RR No. 08-99Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receiptMay 11, 1999View
RR No. 06-99Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP)Apr 19, 1999View
RR No. 02-99Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) ProgramFeb 9, 1999View
RR No. 02-98Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage TaxesMay 17, 1998View