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Showing 52 results: BIR issuances under Expanded VAT Law (RA 9337)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 32-2022 | Clarifies the tax treatment of the Philippine Amusement and Gaming Corporation (PAGCOR), its licensees and contractees | Mar 30, 2022 | View |
| RMC No. 45-2015 | Clarifies the withholding of VAT on government money payments for OECF-funded projects under Exchange of Notes between the Republic of the Philippines and the Government of Japan | Aug 24, 2015 | View |
| RMC No. 74-2013 | Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013 | Nov 27, 2013 | View |
| RMC No. 66-2013 | Circularizes the revocation of BIR Ruling No. 011-07 | Oct 1, 2013 | View |
| RMC No. 33-2013 | Clarifies the Income Tax and Franchise Tax due from PAGCOR, its contractees and licensees | Apr 23, 2013 | View |
| RMC No. 28-2013 | Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Apr 1, 2013 | View |
| RMC No. 62-2012 | Clarifies the reporting of gross receipts relative to power generation and distribution | Oct 25, 2012 | View |
| RMC No. 11-2012 | Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions | Mar 22, 2012 | View |
| RMC No. 08-2012 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 172087 concerning the liability of PAGCOR to corporate Income Tax and the revocation of pertinent provisions of RR No. 16-2005 relative to the imposition of 10% VAT on PAGCOR | Feb 29, 2012 | View |
| RMO No. 46-2010 | Modifies the Alphanumeric Tax Code of selected revenue source per Republic Act (RA) No. 8424, as amended by RA No. 9337 | May 21, 2010 | View |
| RMC No. 28-2010 | Circularizes the full text of Republic Act No. 10026 entitled “An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose” | Mar 23, 2010 | View |
| RMC No. 72-2009 | Reiterates RMC No. 52-2005 imposing VAT on the Tollway Operators | Dec 21, 2009 | View |
| RMC No. 56-2009 | Prescribes the use of the updated Government Money Payment Chart | Oct 5, 2009 | View |
| RMC No. 31-2009 | Circularizes the memorandum of the Commissioner disallowing BSP claimed interest expense for taxable year 2005 | Jun 16, 2009 | View |
| RMC No. 29-2009 | Clarifies certain issues relative to the processing of claims for tax credit/refund | Jun 3, 2009 | View |
| RR No. 13-2008 | Consolidates regulations on advance Value-Added Tax on the sale of refined sugar and amends and/or revokes all revenue issuances issued to this effect and for other related purposes | Oct 6, 2008 | View |
| RR No. 8-2008 | Supplements RR No. 09-2004, as amended by RR No. 10-2004, by clarifying that the transactions of Bangko Sentral ng Pilipinas entered into in the exercise of its governmental/regulatory authority are outside of the coverage of the Gross Receipts Tax | Aug 29, 2008 | View |
| RMC No. 46-2008 | Provides basic questions and answers to clarify issues concerning common carriers by air and their agents relative to the revenue and receipt from transport of passengers, goods/cargoes and mail and from excess baggage | Jun 20, 2008 | View |
| RMC No. 31-2008 | Provides basic questions and answers to clarify issues concerning common carriers by sea and their agents relative to the transport of passengers, goods or cargoes | Apr 11, 2008 | View |
| RR No. 12-2007 | Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations | Oct 17, 2007 | View |
| RMC No. 59-2007 | Clarifies the effect of the suspension of RR No. 6-2007, otherwise known as the “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes” | Sep 14, 2007 | View |
| RMC No. 53-2007 | Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original state | Aug 7, 2007 | View |
| RR No. 10-2007 | Amends further Section 3 of RR No. 9-2001 expanding the coverage of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment System | Aug 1, 2007 | View |
| RR No. 9-2007 | Prescribes the updated minimum monthly/quarterly gross receipts in computing the Percentage Tax of domestic carriers and keepers of garages | Aug 1, 2007 | View |
| RMC No. 50-2007 | Provides basic questions and answers to clarify the tax treatment of the sale, barter or exchange of goods or properties or sale or exchange of services made by suppliers from the customs territory to the registered freeport zone enterprises in the Subic Freeport Zone, the Clark Freeport Zone, as well as the Poro Point Freeport Zone and vice versa under RA No. 7227, as amended by RA No. 9400 | Jul 30, 2007 | View |