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Showing 548 results: BIR issuances on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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 |
| RMO No. 22-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) | May 3, 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 |
| 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 |
| RR No. 2-2019 | Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law) | Mar 19, 2019 | View |
| RMC No. 34-2019 | Clarifies the treatment and reporting requirements of Input Tax as of December 31, 2018 relative to VAT-exempt medicines pursuant to the TRAIN Law | Mar 13, 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 |
| RMO No. 8-2019 | Prescribes the policies, guidelines and procedures in the Certification of Electronic Tax Return Filing and/or Payment Solutions | 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. 4-2019 | Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018 | Jan 15, 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 |
| RMC No. 2-2019 | Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 10963" | 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 |
| RR No. 25-2018 | Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescibed for diabetes, high cholesterol and hypertension provided under the 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 |
| RMO No. 48-2018 | Prescribes additional cases to be covered by Tax Verification Notice | Nov 5, 2018 | View |
| RMC No. 92-2018 | Clarifies the filing of tax returns of accredited Microfinance Non-Government Organizations | 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 |
| RR No. 19-2018 | Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayers | Aug 9, 2018 | View |
| RMO No. 34-2018 | Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office audit | Jul 27, 2018 | View |
| RMO No. 32-2018 | Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions | Jul 11, 2018 | View |
| RMC No. 53-2018 | Amends RMC No. 17-2018, specifically the deadline for the processing of pending VAT Refund/Credit Claims filed prior to the effectivity of RMC No. 54-2014 | Jun 21, 2018 | View |
| RR No. 16-2018 | Amends Revenue Regulations No. 10-2015, as amended, on the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software | May 25, 2018 | View |
| RMC No. 39-2018 | Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayer | May 24, 2018 | View |
| RMO No. 23-2018 | Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions | May 21, 2018 | View |