BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 315 results: BIR issuances on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 36-2020 | Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020 | Oct 15, 2020 | View |
| RR No. 27-2020 | Suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act) | Oct 6, 2020 | View |
| RMC No. 70-2020 | Circularizes the List of Expired Tax Credit Certificates | Jul 17, 2020 | View |
| RR No. 18-2020 | Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases. | Jul 8, 2020 | View |
| RR No. 16-2020 | Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency | Jun 25, 2020 | View |
| RR No. 14-2020 | Amends the pertinent provisions on cash conversion of unutilized Tax Credit Certificate under RR No. 5-2000 | May 28, 2020 | View |
| RMC No. 27-2020 | Extends the deadline for the filing of applications for VAT Refund and ninety (90) day processing period pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Mar 18, 2020 | View |
| RMC No. 142-2019 | Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST | Dec 27, 2019 | View |
| RMC No. 119-2019 | Notifies the loss of one (1) set of used but unissued BIR Form No. 2310 – Tax Credit Certificate | Nov 13, 2019 | View |
| RMC No. 75-2019 | Circularizes the availability of the revised BIR Form No. 1914 [Application for Tax Credits/Refunds] April 2019 (ENCS) | Jul 29, 2019 | View |
| RMO No. 32-2019 | Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018 | Jun 26, 2019 | View |
| RMC No. 64-2019 | Clarifies the issuance of Delinquency Verification Certificate for claims for Value-Added Tax Credit/Refund | Jun 18, 2019 | View |
| RMO No. 25-2019 | Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax Code | May 16, 2019 | View |
| RMC No. 47-2019 | Prescribes the revised guidelines and mandatory requirements for the processing and grant of Value-Added Tax refund claims within the 90-day period | Apr 16, 2019 | View |
| RMO No. 16-2019 | Modifies the Alphanumeric Tax Code for Withholding Taxes in BIR Form No. 1601-EQ pursuant to RR No. 1-2019 | Apr 11, 2019 | View |
| RMC No. 38-2019 | Amends RMC No. 102-2018 specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Mar 27, 2019 | View |
| RMO No. 10-2019 | Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter | Feb 12, 2019 | View |
| RR No. 1-2019 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Feb 8, 2019 | View |
| RMC No. 16-2019 | Clarifies the validity of the Certifications on the existence of Outstanding Tax Liabilities and Certification on the Status of Cases Pending legal or judicial resolution of Taxpayers claiming for VAT refund | Jan 24, 2019 | View |
| RMC No. 3-2019 | Publishes the full text of Joint Circular No. 001-2018 of the DOF, DBM, BTr, BIR, BOC and COA re Value-Added Tax Refund Claims | Jan 10, 2019 | View |
| RR No. 26-2018 | Amends certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Dec 27, 2018 | View |
| RMC No. 102-2018 | Amends further RMC No. 17-2018, specifically the deadline for processing of pending VAT refund/credit claims filed prior to effectivity of RMC No. 54-2014 | Dec 11, 2018 | View |
| RMC No. 95-2018 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Philippine National Bank | Nov 12, 2018 | View |
| RMO No. 48-2018 | Prescribes additional cases to be covered by Tax Verification Notice | Nov 5, 2018 | View |
| RMO No. 42-2018 | Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers | Sep 12, 2018 | View |