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Showing 548 results: BIR issuances on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 4-2014Prescribes the policies and guidelines in the monitoring of service fees of professionalsMar 20, 2014View
RMC No. 03-2014Circularizes the modification of BIR Ruling DA (C-133) 431-2008Jan 14, 2014View
RMC No. 74-2013Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013Nov 27, 2013View
RMO No. 27-2013Amends the 2012 Value-Added Tax (VAT) Audit ProgramOct 11, 2013View
RMC No. 66-2013Circularizes the revocation of BIR Ruling No. 011-07Oct 1, 2013View
RMC No. 64-2013Circularizes the revocation of BIR Ruling No. NSNP-(S30C-028) 726-09Oct 1, 2013View
RR No. 15-2013Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes”Sep 20, 2013View
RR No. 13-2013Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposesSep 20, 2013View
RMC No. 61-2013Prohibits the printing of principal and supplementary receipts/invoices by non-accredited/unauthorized printersSep 11, 2013View
RMC No. 57-2013Circularizes BIR Ruling No. 123-2013 re: recovery of unutilized creditable input taxes attributable to VAT zero-rated salesAug 29, 2013View
RMC No. 53-2013Clarifies the taxability of donations given to homeowners’ association of subdivisions and villagesAug 14, 2013View
RMC No. 52-2013Clarifies the validity of unused/unissued principal and supplementary receipts/invoices printed prior to January 18, 2013 and other mattersAug 12, 2013View
RMC No. 48-2013Issues tax compliance reminders to participants of the May 13, 2013 midterm electionsJul 8, 2013View
RR No. 5-2013Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporationApr 22, 2013View
RMO No. 05-2013Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization ProgramMar 21, 2013View
RMC No. 23-2013Circularizes the full text of PEZA Board Resolution No. 12-610Mar 5, 2013View
RR No. 4-2013Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoicesMar 1, 2013View
RMC No. 16-2013Clarifies the tax implications and recording of deposits/advances for expenses received by taxpayers not covered by RMC No. 89-2012Feb 15, 2013View
RMC No. 15-2013Publishes and implements pertinent provisions of Resolution No. 9476 issued by the Commission on Elections (COMELEC) on June 2012Feb 13, 2013View
RMC No. 09-2013Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associationsJan 30, 2013View
RMC No. 08-2013Publishes 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, 2013View
RMC No. 05-2013Publishes 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, 2013View
RMC No. 02-2013Clarifies certain provisions of RR No. 12-2012 on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto and the input taxes allowed thereforJan 7, 2013View
RR No. 16-2012Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purposeDec 7, 2012View
RMC No. 75-2012Clarifies Section 109(1)(R) of the National Internal Revenue Code of 1997, as amended, on the VAT exemption of the sale, importation, printing or publication of books, newspapers, magazines, reviews or bulletinsNov 23, 2012View