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Showing 548 results: BIR issuances on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 15-2018Amends RR No. 8-2018 particularly on the due date for the updating of registration from VAT to Non-VATApr 5, 2018View
RR No. 13-2018Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amendedMar 15, 2018View
RMC No. 17-2018Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Mar 8, 2018View
RR No. 8-2018Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law)Feb 20, 2018View
RR No. 1-2018Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94Jan 15, 2018View
RMC No. 102-2017Clarifies the taxation of taxpayers engaged in Philippine Offshore Gaming OperationsDec 28, 2017View
RMC No. 91-2017Implements the nationwide Z-Reading and Post-Evaluation of Cash Register Machine, Point-of-Sale machine and other sales receipting system softwareNov 3, 2017View
RMC No. 89-2017Amends RMC No. 51-2007 relative to the processing of claims for issuance of tax refund/Tax Credit Certificate (TCC) and the revenue officials authorized to approve and/or issue the tax refund/TCCOct 24, 2017View
RMC No. 85-2017Prescribes the Value-Added Tax rate to be used in the preparation of the Approved Budget for the Contract for government projectsOct 11, 2017View
RMO No. 16-2017Amends certain provisions of RMO No. 5-2004 particularly on the application, processing and issuance of ATRIG on importation of wheat by millers and traders relative to the advance payment of Value-Added Tax on the sale of flourJul 21, 2017View
RMO No. 14-2017Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goalJun 13, 2017View
RMC No. 33-2017Allows the over-the-counter acceptance of certain tax returns/payment of internal revenue taxes due to unavailability of electronic Filing and Payment SystemApr 26, 2017View
RR No. 5-2017Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009Apr 20, 2017View
RMC No. 23-2017Prescribes the new template of Value-Added Tax Exemption Identification Card issued to qualified diplomats, officials and dependents of the US EmbassyMar 7, 2017View
RMC No. 19-2017Amends Question and Answer to No. 12 of RMC No. 80-2010 regarding the issuance of Electronic Letters of Authority for Value-Added Tax credit/refund claims filed by direct exportersMar 2, 2017View
RR No. 1-2017Prescribes the regulations governing applications for Value-Added Tax (VAT) credit/refund filed under Section 112 of the Tax Code, as amended, prior to the effectivity of RMC No. 54-2014Jan 18, 2017View
RMC No. 08-2017Clarifies the tax treatment of Value-Added Tax on government money payments for OECF-funded projects under Exchange of Notes between Republic of the Philippines and the Government of JapanJan 11, 2017View
RMC No. 136-2016Advises the over-the-counter acceptance of tax returns/payments of internal revenue taxes due to unavailability of eFPSDec 28, 2016View
RMC No. 135-2016Circularizes the full text of Implementing Rules and Regulations of RA No. 10754 (An Act Expanding the Benefits and Privileges of Persons with Disability)Dec 28, 2016View
RMC No. 130-2016Clarifies the tax treatment and appropriate Withholding Taxes on income payments by Departments and Agencies of the Government, including Government-Owned and/or -Controlled Corporations and Government Financial Institutions to individuals engaged under a job order or contract of service arrangementDec 8, 2016View
RR No. 7-2016Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009)Nov 18, 2016View
RMO No. 59-2016Prescribes the policies on the conduct of issue-based audit under the VAT Audit ProgramSep 21, 2016View
RMC No. 86-2016Publishes the full text of the DOF-DTI Joint Administrative Order No. 1-2016 re: rules and regulations to implement RA No. 10708 (The Tax Incentives Management and Transparency Act)Aug 12, 2016View
RMC No. 75-2016Clarifies certain issues relative to the suspension of all BIR audit prescribed under RMC No. 70-2016Jul 18, 2016View
RR No. 5-2016Amends Revenue Regulations No. 15-2012 by providing additional criteria in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoicesJun 1, 2016View