BIR Library
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Showing 91 results: BIR issuances under CREATE Act (RA 11534)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 87-2026 | Publishing 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, 2026 | View |
| RMC No. 27-2026 | Publishing 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, 2026 | View |
| RMC No. 108-2025 | Publishing 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, 2025 | View |
| RMC No. 71-2025 | Amending the Prescribed Format of VAT Zero-Rating Certificate to be Issued by Investment Promotion Agencies (IPAs) | Jul 11, 2025 | View |
| RMC No. 62-2025 | Publishing 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, 2025 | View |
| RMC No. 59-2025 | Publishing 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, 2025 | View |
| RMC No. 45-2025 | Circularizing Cooperative Development Authority, Department of Finance and Bureau of Internal Revenue Joint Administrative Order No. 001-2025 entitled "Rules to Implement the Penalty Provision under Section 308 of the NIRC of 1997, as amended by R.A. No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, as implemented by Department of Finance, Department of Trade and Industry Joint Administrative Order (DOF-DTI JAO) No. 001-2023, issued on 9 March 2023." | Apr 30, 2025 | View |
| RMC No. 42-2025 | Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 | Apr 25, 2025 | View |
| RMC No. 25-2025 | Publishing the full text of the February 24, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Apr 4, 2025 | View |
| RMC No. 11-2025 | Circularizing Republic Act No. 12120, otherwise known as the Philippine Natural Gas Industry Development Act | Feb 7, 2025 | View |
| RMC No. 135-2024 | Circularizing Republic Act No. 12066, titled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, And 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" | Dec 18, 2024 | View |
| RMC No. 131-2024 | Publishing the full text of the October 14, 2024 letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-exempt products under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) | Dec 3, 2024 | View |
| RMC No. 130-2024 | Circularizing the Implementing Rules and Regulations of Republic Act No. 11698, entitled "An act regulating the use and other activities related to vintage automobiles and other historical, classic, or collector motor vehicles, and providing for their exemption from the standards and restrictions set by laws, and regulations issued after the date of their manufacture" | Dec 3, 2024 | View |
| RMO No. 40-2024 | Modification of Alphanumeric Tax Code of selected revenue source under Republic Act No. 11534, otherwise known as Corporate Recovery and Tax Incentives for Enterprise Act | Sep 30, 2024 | View |
| RMC No. 103-2024 | Circularizing Republic Act No. 11999, otherwise known as the "Bulacan Special Economic Zone and Freeport Act" | Sep 12, 2024 | View |
| RMC No. 100-2024 | Publishing the full text of the August 7, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the list of VAT-exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Sep 5, 2024 | View |
| RMC No. 93-2024 | Publishing the Full Text of the June 20, 2024 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) | Aug 27, 2024 | View |
| RMC No. 36-2024 | Clarification on the manner of computing the Minimum Corporate Income Tax (MCIT) for Taxable Year 2023 | Mar 11, 2024 | View |
| RMC No. 34-2024 | Publishing the full text of the February 5, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Mar 5, 2024 | View |
| RMC No. 21-2024 | Clarification on the answer to Question No. 31 of Revenue Memorandum Circular No. 49-2022 in relation to Revenue Regulations No. 4-2022, implementing Section 295(F) of the National Internal Revenue Code (Tax Code) of 1997, as amended by Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act | Feb 7, 2024 | View |
| RMC No. 17-2024 | Publishing the full text of the November 29, 2023 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Jan 26, 2024 | View |
| RMC No. 7-2024 | Reversion of the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amended | Jan 11, 2024 | View |
| RMC No. 6-2024 | Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023) | Jan 10, 2024 | View |
| RR No. 15-2023 | Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amended | Dec 13, 2023 | View |
| RR No. 13-2023 | Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act) | Nov 10, 2023 | View |