BIR Library
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Showing 315 results: BIR issuances on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 55-2014 | Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VAT | Jun 27, 2014 | View |
| RMC No. 54-2014 | Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amended | Jun 17, 2014 | View |
| RMC No. 21-2014 | Notifies the loss of duplicate copies from 2 unused sets of BIR Form No. 2310 – Tax Credit Certificate | Apr 11, 2014 | View |
| RMO No. 09-2014 | Prescribes guidelines in the processing of requests for rulings with the Law and Legislative Division | Feb 7, 2014 | View |
| RMO No. 05-2013 | Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization Program | Mar 21, 2013 | View |
| RMC No. 08-2013 | Publishes the full text of Joint Circular No. 6-2012 entitled “Joint Guidelines Implementing the Special Provision of the General Appropriations Act on Value-Added Tax (VAT) Refunds” | Jan 25, 2013 | View |
| RMC No. 05-2013 | Publishes the full text of Joint Circular No. 5-2012 entitled "Joint Guidelines Implementing the Special Provision of the General Appropriations Act on VAT Refunds on Importation" | Jan 18, 2013 | View |
| RMC No. 56-2012 | Prescribes the use of BIR Form No. 2309 – Notice of Payment Schedule | Sep 19, 2012 | View |
| RMO No. 21-2012 | Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR | Sep 10, 2012 | View |
| RMC No. 51-2012 | Amends the deadline for the filing of Applications for Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization | Sep 3, 2012 | View |
| RMO No. 19-2012 | Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service | Aug 31, 2012 | View |
| RMC No. 47-2012 | Prescribes the guidelines in the filing of application for enrollment in the Value-Added Tax (VAT) Tax Credit Certificates (TCCs) Monetization Program | Aug 22, 2012 | View |
| RMC No. 44-2012 | Publishes the full text of Joint Circular No. 2-2012 of the Department of Finance, Department of Budget and Management and BIR entitled "Providing for the Establishment of the Value-Added Tax (VAT) Tax Credit Certificate (TCC) Monetization Program (“Program”) in Relation to the Special Provisions of Republic Act No. 10155 or the General Appropriations Act of 2012" | Aug 14, 2012 | View |
| RMC No. 23-2012 | Reiterates the responsibilities of officials and employees of government offices for the withholding of applicable taxes on certain income payments and the imposition of penalties for non-compliance thereof | May 8, 2012 | View |
| RMC No. 21-2012 | Circularizes the full text of Executive Order No. 68 entitled “Monetization Program of Outstanding Value-Added Tax (VAT) Tax Credit Certificates (TCCs)” | May 3, 2012 | View |
| RMC No. 16-2012 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to Innove Communications, Inc. | Apr 11, 2012 | View |
| RR No. 2-2012 | Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals | Feb 20, 2012 | View |
| RR No. 17-2011 | Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” | Oct 28, 2011 | View |
| RMO No. 37-2011 | Prescribes the guidelines in the processing of Tax Debit Memo applications | Oct 3, 2011 | View |
| RMC No. 33-2011 | Notifies the loss of one (1) original copy of Tax Credit Certificate issued to FF Cruz & Co., Inc. | Aug 12, 2011 | View |
| RR No. 14-2011 | Amends certain provision of RR No. 5-2000, as amended, prescribing the regulations governing the manner of the issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer | Jul 29, 2011 | View |
| RMC No. 05-2011 | Prescribes the documents required to prove authority to transact with the Bureau of Internal Revenue regarding Tax Credit Certificate issuance, utilization, revalidation and transfer | Feb 3, 2011 | View |
| RMO No. 62-2010 | Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and procedures | Jul 1, 2010 | View |
| RMC No. 21-2010 | Reiterates the applicable penalties for employers who fail to withhold, remit, do the year-end adjustment and refund employees of the excess withholding taxes on compensation | Mar 9, 2010 | View |
| RMC No. 09-2010 | Notifies the loss of one original copy of Tax Credit Certificate issued to Fil-Am Foods, Inc. (now Pilmico Animal Nutrition Corporation) | Feb 4, 2010 | View |