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Showing 548 results: BIR issuances on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 12-2016Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016Apr 4, 2016View
RMC No. 35-2016Announces the availability of eBIRForms Package Version 6.0 and other concernsMar 21, 2016View
RR No. 15-2015Amends Sections 4.109-1(B)(1)(s), (t) and (u) of RR No. 16-2005, as amended, relative to sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operationsDec 28, 2015View
RMC No. 70-2015Reiterates the tax treatment of certain persons engaged in the business of land transportationOct 29, 2015View
RMC No. 64-2015Reiterates  the information that must be shown on receipts/invoices/other commercial invoices generated from Cash Register Machines/Point-of-Sale machines/softwareOct 2, 2015View
RR No. 10-2015Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/softwareSep 21, 2015View
RMO No. 19-2015Prescribes the BIR Audit ProgramSep 18, 2015View
RMC No. 45-2015Clarifies the withholding of VAT on government money payments for OECF-funded projects under Exchange of Notes between the Republic of the Philippines and the Government of JapanAug 24, 2015View
RMO No. 16-2015Amends RMO No. 19-2012 re: Value-Added Tax Audit  Program of the Large Taxpayers ServiceAug 14, 2015View
RMC No. 40-2015Clarifies the nature and extent of the agricultural cooperative being the producer of sugar for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)(c) of RR No. 8-2015Jul 15, 2015View
RR No. 8-2015Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposesMay 27, 2015View
RMC No. 26-2015Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other formsMay 6, 2015View
RMC No. 25-2015Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and refined sugarMay 6, 2015View
RMC No. 21-2015Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIRApr 20, 2015View
RR No. 6-2015Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposesMar 31, 2015View
RR No. 4-2015Amends further Section 2 of RR No. 13-08, as amended by RR No. 13-2013, relative to the definition of raw sugar and raw cane sugar for Value-Added Tax purposesMar 13, 2015View
RMO No. 38-2014Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts FundDec 9, 2014View
RMC No. 82-2014Publishes the full text of Joint Circular No. 002.2014 of the DOF, DBM, BOC and BIR, providing for the establishment of a mechanism for qualified VAT-registered persons to receive the cash equivalent of their outstanding VAT Tax Credit CertificatesDec 2, 2014View
RMC No. 70-2014Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetizationSep 9, 2014View
RMC No. 66-2014Amends RMC No. 55-2014 relative to the requirement of Food and Drug Administration Certification for importations of livestock and poultry feeds or ingredientsAug 27, 2014View
RMC No. 57-2014Clarifies the provisions of RR No. 1-2013 on the use of Electronic Tax Remittance AdviceJul 22, 2014View
RMC No. 55-2014Clarifies the livestock and poultry feeds or ingredients used in the manufacture of finished feeds to be exempt from VATJun 27, 2014View
RMC No. 54-2014Clarifies the issues relative to the application for Value-Added Tax (VAT) refund/credit under Section 112 of the Tax Code, as amendedJun 17, 2014View
RMO No. 20-2014Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011May 19, 2014View
RMO No. 16-2014Reiterates and prescribes certain policies relative to the VAT Audit ProgramApr 3, 2014View