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Showing 124 results: BIR issuances under TRAIN Law (RA 10963)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 29-2019 | Provides guidelines in keeping, maintaining and registration of Books of Accounts | Feb 26, 2019 | View |
| RMC No. 28-2019 | Prescribes the use of BIR Printed Receipt/Invoice | Feb 26, 2019 | View |
| RMC No. 24-2019 | Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return | Feb 14, 2019 | View |
| RMO No. 10-2019 | Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter | Feb 12, 2019 | View |
| RR No. 1-2019 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Feb 8, 2019 | View |
| RMO No. 6-2019 | Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoices | Jan 15, 2019 | View |
| RMO No. 5-2019 | Modifies the Alphanumeric Tax Code for Compensation Income under RA No. 10963 (TRAIN Act) and for Withholding Taxes | Jan 15, 2019 | View |
| RMO No. 3-2019 | Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act) | Jan 15, 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. 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 |
| RR No. 26-2018 | Amends certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Dec 27, 2018 | View |
| RR No. 25-2018 | Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescibed for diabetes, high cholesterol and hypertension provided under the TRAIN Law | Dec 27, 2018 | View |
| RMC No. 105-2018 | Clarifies the payment of Excise Tax on Domestic Coal pursuant to the provisions of Revenue Regulations (RR) No. 1-2018, amending for the purpose RR No. 13-94 | Dec 19, 2018 | View |
| RR No. 24-2018 | Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law) | Nov 28, 2018 | View |
| RR No. 21-2018 | Implements Section 249 (Interest) of the National Internal Revenue Code of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law) | Sep 14, 2018 | View |
| RMO No. 42-2018 | Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers | Sep 12, 2018 | View |
| RMO No. 41-2018 | Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act) | Sep 5, 2018 | View |
| RMC No. 72-2018 | Reiterates/supplements the existing policies, guidelines and procedures relative to the validation and monitoring of sales declaration of taxpayers generated from POS/CRM/SPM/other sales receipting system software, receipting/invoicing of Computerized Accounting System (CAS), including online sales transactions; and from manual invoices/receipts/supplemental commercial documents | Aug 30, 2018 | View |
| RMO No. 38-2018 | Creates, modifies and drops the Alphanumeric Tax Codes (ATCs) of selected revenue source under RA No. 10963 (TRAIN Law) | Aug 29, 2018 | View |
| RR No. 20-2018 | Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law) | Aug 22, 2018 | View |
| RR No. 19-2018 | Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayers | Aug 9, 2018 | View |
| RMO No. 31-2018 | Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act) | Jul 10, 2018 | View |
| RMC No. 62-2018 | Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased depositor/joint depositor without the required Electronic Certifcate Authorizing Registration | Jul 10, 2018 | View |
| RMO No. 29-2018 | Creates ATCs for selected Excise Taxes under RA No. 10963 (TRAIN Act) | Jul 3, 2018 | View |
| RMO No. 28-2018 | Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act) | Jul 3, 2018 | View |