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RMC No. 30-2010: Clarifies Revenue Memorandum Circular No. 72-2009, which reiterated the imposition of the Value-Added Tax on Tollway Operators

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Summary

RMC No. 30-2010 clarifies RMC No. 72-2009, which reiterated the imposition of the Value-Added Tax (VAT) on Tollway Operators.

Key points

  1. Initial coverage. The VAT first applies to toll fees collected from private motor vehicles by the Tollway Operators, effective April 1, 2010.
  2. Other vehicles. The VAT on toll fees from other transportation vehicles will be implemented subsequently.

Who is affected

  • Tollway Operators

Deadlines and effectivity

  • VAT on private motor vehicle toll fees effective April 1, 2010

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMC No. 52-2005RMC No. 72-2009

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.