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Showing 237 results: BIR issuances on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 13-2023 | Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act) | Nov 10, 2023 | View |
| RMC No. 91-2023 | Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) | Sep 11, 2023 | View |
| RMC No. 80-2023 | Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreements | Aug 9, 2023 | View |
| RMC No. 69-2023 | Reverts the rates of Percentage Tax, Minimum Corporate Income Tax, and Regular Corporate Income Tax on proprietary educational institutions and not for profit hospitals, pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act [CREATE]) | Aug 4, 2023 | View |
| RMO No. 25-2023 | Prescribes the policies, guidelines and procedures on the preparation and processing of payroll | Jul 4, 2023 | View |
| RMC No. 72-2023 | Publishes the May 22, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Jun 29, 2023 | View |
| RMC No. 63-2023 | Revokes BIR Ruling Nos. 038-2001 and 046-1995 | May 31, 2023 | View |
| RMC No. 53-2023 | Provides clarifications on the entitlement of economic zone developers and operators to the Value-Added Tax (VAT) zero-rating on local purchases of goods and services directly and exclusively used in the registered project or activity | May 11, 2023 | View |
| RR No. 3-2023 | Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll 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 IRR, as amended. | Apr 26, 2023 | View |
| RMC No. 46-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 006-2023 regarding clarifications on the supplemental guidelines on the registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 45-2023 | Publishes the full text of Fiscal Incentives Review Board Advisory No. 004-2023 clarifying the issues covering the transfer of registration with the Board of Investments (BOI) of Registered Business Enterprises (RBEs) in the Information Technology — Business Process Management (IT-BPM) Sector | Apr 19, 2023 | View |
| RMC No. 42-2023 | Publishes the February 21, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Apr 4, 2023 | View |
| RMO No. 12-2023 | Prescribes the Enhanced BIR Strategic Performance Management System | Mar 30, 2023 | View |
| RMC No. 28-2023 | Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations | Mar 3, 2023 | View |
| RMC No. 24-2023 | Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity | Feb 17, 2023 | View |
| RMC No. 19-2023 | Publishes the January 4, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Feb 6, 2023 | View |
| RMC No. 18-2023 | Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22 | Feb 6, 2023 | View |
| RMC No. 17-2023 | Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI) | Feb 6, 2023 | View |
| RMC No. 15-2023 | Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI) | Feb 3, 2023 | View |
| RMC No. 12-2023 | Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS) | Jan 27, 2023 | View |
| RMC No. 157-2022 | Publishes the November 28, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Dec 27, 2022 | View |
| RMC No. 156-2022 | Publishes the November 23, 2022 letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Dec 27, 2022 | View |
| RMC No. 155-2022 | Further extends the acceptance of manually issued Certificate of Entitlement to Tax Incentives (CETI) under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) | Dec 27, 2022 | View |
| RMC No. 152-2022 | Clarifies further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as amended, and as implemented by Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules And Regulations (CREATE IRR) | Dec 7, 2022 | View |
| RMC No. 142-2022 | Publishes the full text of DTI Memorandum Circular No. 22-19, s. 2022 prescribing the guidelines on the Registration with the Board of Investments (BOI) of Existing Registered Business Enterprises (RBEs) in the Information Technology Business Process Management (IT-BPM) Sector | Nov 2, 2022 | View |