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Showing 52 results: BIR issuances under Expanded VAT Law (RA 9337)

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 12-2007Prescribes the 2007 Audit Program for Revenue District OfficesJul 6, 2007View
RR No. 6-2007Prescribes 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 purposesMay 9, 2007View
RMO No. 07-2007Prescribes the allocation of the CY 2007 BIR collection goal by implementing officeApr 27, 2007View
RMC No. 23-2007Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulationsMar 22, 2007View
RMC No. 13-2007Clarifies the tax treatment of reimbursable expenses made by personnel/officials of the government or any of its instrumentalities including government owned or controlled corporationsFeb 13, 2007View
RMO No. 26-2006Prescribes the final allocation of the BIR collection goal for CY 2006Nov 7, 2006View
RMC No. 55-2006Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment SystemSep 5, 2006View
RR No. 11-2006Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99Jul 21, 2006View
RMC No. 22-2006Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337Apr 6, 2006View
RMO No. 07-2006Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposesFeb 28, 2006View
RMC No. 17-2006Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposesFeb 22, 2006View
RMC No. 16-2006Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005Feb 21, 2006View
RMO No. 06-2006Prescribes the allocation of the BIR collection goal for CY 2006Feb 15, 2006View
RMC No. 08-2006Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12%Feb 1, 2006View
RMC No. 07-2006Publishes the full text of the memorandum issued by Executive Secretary Eduardo R. Ermita informing the Secretary of Finance that his recommendation to increase the Value-Added Tax rate from 10% to 12% effective February 1, 2006 has been approved by the PresidentJan 31, 2006View
RMC No. 06-2006Provides basic questions and answers to clarify Revenue Regulations No. 14-2005 relative to the treatment of input tax accumulated as of October 31, 2005Jan 24, 2006View
RMC No. 05-2006Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage TaxJan 20, 2006View
RMO No. 03-2006Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement ProgramJan 16, 2006View
RMO No. 01-2006Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money paymentsJan 12, 2006View
RMC No. 72-2005Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337)Dec 22, 2005View
RMC No. 62-2005Prescribes the guidelines in the form of basic questions and answers regarding the registration and invoicing requirements including clarification on common issues affecting Value-Added Tax taxpayersNov 3, 2005View
RMC No. 61-2005Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industryOct 28, 2005View
RR No. 16-2005Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005Oct 19, 2005View
RMC No. 40-2005Prescribes the standard format of invoice structure for Tollway IndustryAug 22, 2005View
RMC No. 30-2005Circularizes the notice for the deferment of Revenue Regulations No. 14-2005Jul 2, 2005View