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Showing 315 results: BIR issuances on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 2-2022 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021 | Apr 5, 2022 | View |
| RMO No. 17-2022 | Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system | Mar 17, 2022 | View |
| RMC No. 16-2022 | Clarifies the scope and coverage of the extension of deadlines granted pursuant to Revenue Regulations No. 1-2022 | Jan 31, 2022 | View |
| RR No. 1-2022 | Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higher | Jan 27, 2022 | View |
| RR No. 22-2021 | Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022) | Dec 31, 2021 | View |
| RR No. 21-2021 | Amends certain provisions of RR No. 16-2005, as amended by RR Nos. 4-2007, 13-2018, 26-2018 and 9-2021 to implement Sections 294 (E) and 295 (D), Title XIII of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations | Dec 7, 2021 | View |
| RMO No. 28-2021 | Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanisms | Oct 26, 2021 | View |
| RMC No. 101-2021 | Extends the deadline for the filing of applications and suspends the 90-day processing of VAT refund claims with the VAT Credit Audit Division | Sep 21, 2021 | View |
| RMC No. 99-2021 | Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act) | Sep 1, 2021 | View |
| RMC No. 92-2021 | Extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation and filing of VAT Refund with the VAT Credit Audit Division (VCAD) due to the declaration of ECQ and MECQ in the National Capital Region and other areas of the country | Aug 9, 2021 | View |
| RMC No. 84-2021 | Circularizes Executive Order No. 138 titled “Full Devolution of Certain Functions of the Executive Branch to Local Governments, Creation of a Committee on Devolution, and for Other Purposes” | Jul 15, 2021 | View |
| RR No. 8-2021 | Amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act) | Jun 11, 2021 | View |
| RMC No. 65-2021 | Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020 | May 24, 2021 | View |
| RMC No. 60-2021 | Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005) | May 17, 2021 | View |
| RR No. 6-2021 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 | Apr 14, 2021 | View |
| RR No. 4-2021 | Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended | Apr 8, 2021 | View |
| RMC No. 45-2021 | Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD) | Apr 5, 2021 | View |
| RMO No. 14-2021 | Streamlines the procedures and documents for the availment of Treaty Benefits | Mar 31, 2021 | View |
| RMC No. 39-2021 | Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division | Mar 22, 2021 | View |
| RMC No. 32-2021 | Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus | Mar 2, 2021 | View |
| RMC No. 14-2021 | Clarifies the effectivity date of Revenue Memorandum Order No. 47-2020 which imposed new documentary requirements for the processing of VAT Refund Claims pursuant to Section 112 of the Tax Code of 1997, as amended | Jan 27, 2021 | View |
| RMO No. 47-2020 | Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal Group | Dec 23, 2020 | View |
| RMC No. 139-2020 | Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008 | Dec 23, 2020 | View |
| RMO No. 41-2020 | Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuances | Dec 1, 2020 | View |
| RR No. 29-2020 | Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments | Oct 15, 2020 | View |