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RMC No. 62-2005: Prescribes 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 taxpayers

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Summary

RMC No. 62-2005 prescribes guidelines, in basic question and answer form, on registration and invoicing requirements and common issues affecting Value-Added Tax taxpayers under Republic Act No. 9337.

Key points

  1. Subject. The guidelines cover registration and invoicing requirements and clarify common issues affecting VAT taxpayers.

Who is affected

  • Value-Added Tax taxpayers

Deadlines and effectivity

  • Issued November 3, 2005

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

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.