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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 91 results: BIR issuances under CREATE Act (RA 11534)

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 66-2022Publishes the April 8, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of Medical Devices Exempt from VAT under RA No. 11534 (CREATE Act)May 2, 2022View
RMC No. 59-2022Publishes the March 4, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 58-2022Publishes the March 10, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 57-2022Publishes the February 2, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 56-2022Publishes the March 16, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 27, 2022View
RMC No. 51-2022Publishes the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 21, 2022View
RMC No. 47-2022Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Apr 19, 2022View
RMC No. 38-2022Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion AgenciesApr 6, 2022View
RMC No. 37-2022Clarifies the guidelines on the submission of Certificate of Entitlement to Tax Incentives pursuant to RMC No. 28-2022Apr 6, 2022View
RMC No. 36-2022Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022Apr 6, 2022View
RMO No. 20-2022Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534Mar 31, 2022View
RMO No. 18-2022Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Mar 30, 2022View
RMC No. 30-2022Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act)Mar 16, 2022View
RMC No. 28-2022Prescribes the guidelines in the submission of Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (CREATE Law)Mar 16, 2022View
RMC No. 24-2022Clarifies issues relative to RR No. 21-2021 implementing the amendments to the Value-Added Tax (VAT) zero rating provisions under Sections 106 and 108 of the National Internal Revenue Code of 1997 (Tax Code), in relation to Sections 294(E) and 295(D), Title XIII of the Tax Code, introduced by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and RegulationsMar 9, 2022View
RMC No. 19-2022Provides clarification and guidance on Section 8 of RR No. 5-2021 on the tax-free exchanges of properties under Section 40(C)(2) of the NIRC of 1997, as amended by RA No. 11534 (CREATE)Feb 4, 2022View
RMC No. 17-2022Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534Jan 31, 2022View
RMC No. 5-2022Publishes the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Products under RA Nos. 10963 and 11534Jan 17, 2022View
RMO No. 4-2022Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act)Jan 14, 2022View
RMC No. 2-2022Publishes the full text of letter from the DOH endorsing updates to the List of VAT-Exempt COVID-19 Medicines under RA No. 11534Jan 10, 2022View
RMC No. 124-2021Publishes the full text of letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534Dec 14, 2021View
RMC No. 123-2021Publishes the full text of letter from the Department of Health endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534Dec 14, 2021View
RMC No. 122-2021Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline ticketsDec 14, 2021View
RR No. 21-2021Amends certain provisions of RR No. 16-2005, as amended by RR Nos. 4-2007, 13-2018, 26-2018 and 9-2021 to implement Sections 294 (E) and 295 (D), Title XIII of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and RegulationsDec 7, 2021View
RMC No. 115-2021Publishes the full text of the letters from the Department of Health containing updates to the list of VAT-exempt COVID-19 products under RA No. 11534Nov 19, 2021View