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Showing 548 results: BIR issuances on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 2-2012 | Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals | Feb 20, 2012 | View |
| RR No. 1-2012 | Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers | Feb 20, 2012 | View |
| RMC No. 02-2012 | Reiterates the existing rules and policies on the acceptance of payments of internal revenue taxes by RCOs during specified deadlines and issuance of RORs in accepting tax payments, in cash or in checks over the P20,000.00 threshold | Jan 3, 2012 | View |
| RR No. 18-2011 | Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt | Nov 21, 2011 | View |
| RMC No. 54-2011 | Circularizes the En Banc Resolution of the Supreme Court denying with finality the Motion for Reconsideration on G.R. No. 193007 upholding the validity of imposition of VAT on Toll Fees | Nov 8, 2011 | View |
| RR No. 16-2011 | Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended, thereby amending certain provisions of RR No. 16-2005, as amended, otherwise known as the “Consolidated VAT Regulations of 2005” | Oct 28, 2011 | View |
| RMC No. 49-2011 | Further clarifies RMC No. 38-2011 on Expanded Withholding Tax obligation of Philippine Health Insurance Corporation (PHIC), including the Income Tax withholding obligation of hospitals/clinics on case rates of PHIC and the matter of 5% Final Withholding VAT for government money payments | Oct 11, 2011 | View |
| RMC No. 39-2011 | Imposes Value-Added Tax on Tollway Operators | Sep 5, 2011 | View |
| RMC No. 34-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR No. 193007, on the imposition of Value-Added Tax on Toll Fees | Aug 15, 2011 | View |
| RMC No. 31-2011 | Revokes BIR Ruling [DA-(VAT-057) 552-08] dated December 18, 2008 | Aug 4, 2011 | View |
| RR No. 10-2011 | Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007, otherwise known as the "Consolidated Value-Added Tax Regulations of 2005", as amended | Jul 7, 2011 | View |
| RMC No. 17-2011 | Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance | Apr 4, 2011 | View |
| RMC No. 15-2011 | Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287 | Mar 16, 2011 | View |
| RR No. 1-2011 | Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker | Feb 24, 2011 | View |
| RMO No. 03-2011 | Prescribes the CY 2011 Audit Criteria | Feb 1, 2011 | View |
| RMC No. 98-2010 | Prescribes the guidelines and procedures for the treatment of unserved Letter Notices, Letter of Authorities and Tax Verification Notices in instances where the concerned taxpayers cannot be located | Dec 21, 2010 | View |
| RMC No. 97-2010 | Clarifies the VAT exemption of services by agricultural contract growers | Dec 21, 2010 | View |
| RR No. 15-2010 | Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Dec 10, 2010 | View |
| RR No. 12-2010 | Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact Program | Nov 18, 2010 | View |
| RMO No. 80-2010 | Prescribes the CY 2010 Audit Criteria | Nov 2, 2010 | View |
| RR No. 7-2010 | Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereof | Jul 20, 2010 | View |
| RMC No. 63-2010 | Imposes the Value-Added Tax on Tollway Operators | Jul 20, 2010 | View |
| RMC No. 60-2010 | Clarifies the coverage of RMO No. 56-2010 relative to the use of updated medium for submitting the Summary List of Sales and Purchases (SLSP) | Jul 13, 2010 | View |
| RR No. 6-2010 | Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter) | Jul 12, 2010 | View |
| RMC No. 59-2010 | Circularizes Sections 5(c) and 6 of Republic Act No. 10072 entitled “An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Non-Governmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be known as the Philippine National Red Cross” | Jul 1, 2010 | View |