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Showing 8 results: BIR issuances under RA 7716

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 126-2024Circularizing 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"Nov 15, 2024View
RMC No. 64-2013Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09Oct 1, 2013View
RMC No. 34-2011Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll FeesAug 15, 2011View
RMC No. 74-2008Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled “Guidelines and Procedures for the Release of the LGU Shares from the Value-Added Tax in Lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. and the Philippine Racing Club, Inc.”Nov 7, 2008View
RMC No. 52-2005Reiterates the Value-Added Tax liability of the tollway industryOct 3, 2005View
RMC No. 02-2004Clarifies the issues on VAT taxable transactions of Philippine Port Authority.Jan 7, 2004View
RMC No. 06-2003Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003Jan 22, 2003View
RR No. 20-2001Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperativesNov 28, 2001View