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Showing 309 results: Memorandum Circulars on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 97-2026Circularizing Energy Regulatory Commission Resolution No. 26, Series of 2026, Declaring the System Loss Charge as a Government-Mandated Pass-Through Cost Not Forming Part of the Gross Sales of Generation Companies, National Grid Corporation of the Philippines, and Distribution Utilities for Value-Added Tax Purposes, and Further Amending Revenue Memorandum Circular No. 116-2024Sep 14, 2026View
RMC No. 96-2026Clarification on the qualification of Export-Oriented Enterprises to VAT Refund during the transitory period for securing a VAT Zero-Rating Certificate from the Export Marketing Bureau of the Department of Trade and IndustrySep 7, 2026View
RMC No. 87-2026Publishing the Full Text of the May 4, 2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Aug 4, 2026View
RMC No. 73-2026Tax treatment of activities undertaken pursuant to the Letter of Agreement on narcotics control and law enforcement between the government of the Republic of the Philippines and the government of the United States of AmericaJul 1, 2026View
RMC No. 60-2026Amendment of Revenue Memorandum Circular No. 116-2024 re: Inclusion of Lifeline Subsidy and Green Energy Auction Allowance as Government Mandated Charges Not Subject to Output Tax and Creditable Withholding Tax on VAT and IncomeJun 4, 2026View
RMC No. 59-2026Further clarifying the provisions of Revenue Regulations No. 3-2025 to implement Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as amended," imposing the Value-Added Tax on Digital ServicesJun 2, 2026View
RMC No. 44-2026Circularizing Department of Finance (DOF) Department Order No. 018-2025, entitled "Guidelines for Accreditation of Value Added Tax (VAT) Refund System Operators Pursuant to Republic Act No. 12079 Otherwise Known as 'An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, As Amended, For the Purpose'"May 13, 2026View
RMC No. 35-2026Clarifying the Deadline of Filing of Request for Reconsideration of the Full or Partial Denial of the Claim for VAT/Excise Tax Refund Within the National Office Pursuant to Revenue Regulations No. 8-2025 and Request for Reconsideration of the Final Decision on Disputed Assessment Pursuant to Revenue Regulations No. 12-99, as Amended, in Light of Memorandum Circular No. 114 Dated March 6, 2026Apr 28, 2026View
RMC No. 27-2026Publishing the Full Text of the February 6, 2026 letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the updated full list of VAT-exempt drugs under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Apr 8, 2026View
RMC No. 21-2026Tax Treatment of Development Assistance Activities Carried Out by the Foreign Assistance Section of the United States Embassy in the PhilippinesMar 19, 2026View
RMC No. 14-2026Clarifying Revenue Memorandum Circular No. 8-2026 on the Lifting of the Suspension of Tax Audit and Field Operations, Revenue Memorandum Order (RMO) No. 1-2026, and RMO No. 6-2026 on the Implementation of Revised Audit Policies, Procedures, and SafeguardsMar 4, 2026View
RMC No. 6-2026Providing Extension of Deadlines for Filing of Tax Return and Payment of VAT due of Nonresident Digital Service ProvidersJan 26, 2026View
RMC No. 110-2025Availability of the 2026 BIR Interactive Tax Calendar on the BIR WebsiteDec 26, 2025View
RMC No. 109-2025Clarification on the Coverage of Audit Suspension Under Revenue Memorandum Circular No. 107-2025Dec 12, 2025View
RMC No. 108-2025Publishing the Full Text of the October 16, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)Dec 9, 2025View
RMC No. 107-2025Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal RevenueNov 24, 2025View
RMC No. 79-2025Providing extension of deadline for filing of Tax Returns and payment of VAT due of Nonresident Digital Service Provider pursuant to Republic Act No. 12023Jul 31, 2025View
RMC No. 78-2025Providing the guidelines and procedures on the registration, filing of returns, and payment of Value-Added Tax (VAT) for Nonresident Digital Service Providers through the VAT on Digital Services PortalJul 29, 2025View
RMC No. 75-2025Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission of Required Documents for Taxpayers within the Jurisdiction of Revenue District Offices of the Bureau of Internal Revenue that were Affected by the Southwest Monsoon and Typhoons "Crising", "Dante" and "Emong"Jul 23, 2025View
RMC No. 71-2025Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs)Jul 11, 2025View
RMC No. 66-2025Clarification on certain issues pertaining to compliance with the documentary requirements in availing Value-Added Tax (VAT) zero-rating on local purchases of Duly-Registered Business Enterprises (RBEs)Jul 2, 2025View
RMC No. 62-2025Publishing the full text of the May 15, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products Under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Jun 20, 2025View
RMC No. 59-2025Publishing the full text of the March 26, 2025 Letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Law)Jun 11, 2025View
RMC No. 58-2025Further extending the deadline for registration of Non-Resident Digital Service ProvidersJun 11, 2025View
RMC No. 53-2025Circularizing the implementing rules and regulations of Republic Act No. 12079, entitled "An Act Creating a VAT Refund Mechanism for Non-Resident Tourists, Adding a New Section 112-A to the National Internal Revenue Code of 1997, as Amended, for the Purpose"Jun 4, 2025View