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Showing 18 results: BIR issuances under RA 11467

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 16-2024Prescribing the updated floor price of Cigarette, Heated Tobacco, and Vapor Products pursuant to Sections 144 (B) and (C) and 145 (C) of the NIRC of 1997, as amendedSep 16, 2024View
RMC No. 55-2023Circularizes the Veto Message of President Rodrigo Roa Duterte to the House of Representatives on Republic Act No. 11467May 17, 2023View
RMC No. 49-2023Updates the fIoor price of Cigarettes, Heated Tobacco, Vaporized Nicotine and Non-Nicotine Products and reiterates the imposition of corresponding penalties, sanctions and liabilities for noncompliance therewithMay 5, 2023View
RR No. 14-2022Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco ProductsNov 11, 2022View
RMC No. 103-2021Publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534Oct 1, 2021View
RMC No. 99-2021Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act)Sep 1, 2021View
RR No. 7-2021Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collectionMay 18, 2021View
RMC No. 34-2021Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS)Mar 3, 2021View
RMO No. 6-2021Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467Jan 21, 2021View
RMC No. 8-2021Circularizes Republic Act No. 11467, titled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jan 11, 2021View
RMC No. 113-2020Publishes the full text of the letter from the Department of Finance to amend the effectivity date of RA No. 11467, as circularized under RMC No. 65-2020Oct 19, 2020View
RMO No. 36-2020Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020Oct 15, 2020View
RMC No. 101-2020Publishes the full text of the letter from the Food and Drug Administration of the Department of Health containing the “Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol” pursuant to RA No. 11467Sep 25, 2020View
RMO No. 23-2020Clarifies the issuance of Authority to Release Imported Goods for VAT Exemption on sale and importation of prescription drugs and medicines pursuant to Section 1 of RA No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended, and as implemented in Revenue Regulations No. 18-2020Jul 15, 2020View
RR No. 18-2020Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases.Jul 8, 2020View
RMO No. 20-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351Jul 8, 2020View
RMC No. 65-2020Circularizes the effectivity date of Republic Act (RA) No. 11467 entitled "An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265 and 288-A, and Adding a New Section 290-A to RA No. 8424 as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes"Jun 30, 2020View
RMC No. 24-2020Provides the transitory procedures for compliance with the Administrative Rrequirements in implementing the Excise Tax on alcohol and tobacco products provisions of Republic Act (RA) No. 11346, as further amended by RA No. 10963 and for other purposes, as further amended by RA No. 11467Mar 6, 2020View