BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 309 results: Memorandum Circulars on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 38-2019 | Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Mar 27, 2019 | View |
| RMC No. 34-2019 | Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law | Mar 13, 2019 | View |
| RMC No. 16-2019 | Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of Taxpayers claiming for VAT refund | Jan 24, 2019 | View |
| RMC No. 4-2019 | Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018 | Jan 15, 2019 | View |
| RMC No. 3-2019 | Publishes the full text of Joint Circular No. 001-2018 of the DOF, DBM, BTr, BIR, BOC and COA re Value-Added Tax Refund Claims | Jan 10, 2019 | View |
| RMC No. 2-2019 | Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963" | Jan 10, 2019 | View |
| RMC No. 102-2018 | Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014 | Dec 11, 2018 | View |
| RMC No. 92-2018 | Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations | Nov 5, 2018 | View |
| RMC No. 53-2018 | Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Jun 21, 2018 | View |
| RMC No. 39-2018 | Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayer | May 24, 2018 | View |
| RMC No. 17-2018 | Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 8, 2018 | View |
| RMC No. 102-2017 | Clarifies the taxation of taxpayers engaged in Philippine Offshore Gaming Operations | Dec 28, 2017 | View |
| RMC No. 91-2017 | Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system software | Nov 3, 2017 | View |
| RMC No. 89-2017 | Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCC | Oct 24, 2017 | View |
| RMC No. 85-2017 | Prescribes the Value-Added Tax rate to be used in the preparation of the Approved Budget for the Contract for government projects | Oct 11, 2017 | View |
| RMC No. 33-2017 | Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to unavailability of electronic Filing and Payment System | Apr 26, 2017 | View |
| RMC No. 23-2017 | Prescribes the new template of Value-Added Tax Exemption Identification Card issued to qualified diplomats, officials and dependents of the US Embassy | Mar 7, 2017 | View |
| RMC No. 19-2017 | Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exporters | Mar 2, 2017 | View |
| RMC No. 08-2017 | Clarifies the tax treatment of Value-Added Tax on government money payments for OECF-funded projects under Exchange of Notes between Republic of the Philippines and the Government of Japan | Jan 11, 2017 | View |
| RMC No. 136-2016 | Advises the over-the-counter acceptance of tax returns/payments of internal revenue taxes due to unavailability of eFPS | Dec 28, 2016 | View |
| RMC No. 135-2016 | Circularizes the full text of Implementing Rules and Regulations of RA No. 10754 (An Act Expanding the Benefits and Privileges of Persons with Disability) | Dec 28, 2016 | View |
| RMC No. 130-2016 | Clarifies the tax treatment and appropriate Withholding Taxes on income payments by Departments and Agencies of the Government, including Government-Owned and/or -Controlled Corporations and Government Financial Institutions to individuals engaged under a job order or contract of service arrangement | Dec 8, 2016 | View |
| RMC No. 86-2016 | Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act) | Aug 12, 2016 | View |
| RMC No. 75-2016 | Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016 | Jul 18, 2016 | View |
| RMC No. 35-2016 | Announces the availability of eBIRForms Package Version 6.0 and other concerns | Mar 21, 2016 | View |