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. 70-2015 | Reiterates the tax treatment of certain persons engaged in the business of land transportation | Oct 29, 2015 | View |
| RMC No. 64-2015 | Reiterates the information that must be shown on receipts/invoices/other commercial invoices generated from Cash Register Machines/Point-of-Sale machines/software | Oct 2, 2015 | View |
| RMC No. 45-2015 | Clarifies the withholding of VAT on government money payments for OECF-funded projects under Exchange of Notes between the Republic of the Philippines and the Government of Japan | Aug 24, 2015 | View |
| RMC No. 40-2015 | Clarifies the nature and extent of the agricultural cooperative being the producer of sugar for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)(c) of RR No. 8-2015 | Jul 15, 2015 | View |
| RMC No. 26-2015 | Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms | May 6, 2015 | View |
| RMC No. 25-2015 | Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and refined sugar | May 6, 2015 | View |
| RMC No. 21-2015 | Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR | Apr 20, 2015 | View |
| RMC No. 82-2014 | Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit Certificates | Dec 2, 2014 | View |
| RMC No. 70-2014 | Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization | Sep 9, 2014 | View |
| RMC No. 66-2014 | Amends RMC No. 55-2014 relative to the requirement of Food and Drug Administration Certification for importations of livestock and poultry feeds or ingredients | Aug 27, 2014 | View |
| RMC No. 57-2014 | Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance Advice | Jul 22, 2014 | View |
| RMC No. 55-2014 | Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT | Jun 27, 2014 | View |
| RMC No. 54-2014 | Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended | Jun 17, 2014 | View |
| RMC No. 03-2014 | Circularizes the modification of BIR Ruling DA (C-133) 431-2008 | Jan 14, 2014 | View |
| RMC No. 74-2013 | Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013 | Nov 27, 2013 | View |
| RMC No. 66-2013 | Circularizes the revocation of BIR Ruling No. 011-07 | Oct 1, 2013 | View |
| RMC No. 64-2013 | Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09 | Oct 1, 2013 | View |
| RMC No. 61-2013 | Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printers | Sep 11, 2013 | View |
| RMC No. 57-2013 | Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated sales | Aug 29, 2013 | View |
| RMC No. 53-2013 | Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages | Aug 14, 2013 | View |
| RMC No. 52-2013 | Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other matters | Aug 12, 2013 | View |
| RMC No. 48-2013 | Issues tax compliance reminders to participants of the May 13, 2013 midterm elections | Jul 8, 2013 | View |
| RMC No. 23-2013 | Circularizes the full text of PEZA Board Resolution No. 12-610 | Mar 5, 2013 | View |
| RMC No. 16-2013 | Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012 | Feb 15, 2013 | View |
| RMC No. 15-2013 | Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012 | Feb 13, 2013 | View |