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Showing 548 results: BIR issuances on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 52-2010 | Publishes the full text of Joint Order No. 1-2010 issued by the Secretary of Finance and Commissioners of the Bureau of Customs and BIR entitled "Valuation of Motor Vehicles" | Jun 22, 2010 | View |
| RMO No. 56-2010 | Allows the use of updated medium for the submission of Summary List of Sales and Purchases | Jun 16, 2010 | View |
| RMC No. 49-2010 | Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Jun 7, 2010 | View |
| RMC No. 45-2010 | Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amended | Jun 2, 2010 | View |
| RMC No. 39-2010 | Directs the Revenue District Offices to verify the VAT Compliance of Health Maintenance Organizations | May 21, 2010 | View |
| RMC No. 30-2010 | Clarifies Revenue Memorandum Circular No. 72-2009, which reiterated the imposition of the Value-Added Tax on Tollway Operators | Mar 26, 2010 | View |
| RMO No. 16-2010 | Prescribes the policies and guidelines in determining the output Value-Added Tax liabilities of motels and other similar establishments | Feb 5, 2010 | View |
| RR No. 9-2009 | Promulgates the requirements for the maintenance, retention and submission of electronic records | Dec 29, 2009 | View |
| RMC No. 72-2009 | Reiterates RMC No. 52-2005 imposing VAT on the Tollway Operators | Dec 21, 2009 | View |
| RMC No. 51-2009 | Clarifies the Requirement for the Submission of Summary Lists of Sales (SLS)/Summary Lists of Purchases (SLP); the imposition of penalties for their non-submission; the issuance of Subpoena Duces Tecum; and the imposition of penalties for failure to obey summons | Sep 16, 2009 | View |
| RR No. 6-2009 | Amends further pertinent provisions of Revenue Regulations No. 2-98, as amended, providing for additional criteria in the determination of Top 20,000 Private Corporations, including the threshold on their purchases of agricultural products and additional transactions subject to creditable withholding tax on income payments made by Top 5,000 Individual Taxpayers engaged in trade/business or practice of profession | Jul 9, 2009 | View |
| RMO No. 19-2009 | Prescribes the 2009 Audit Program for Revenue District Offices | Jun 4, 2009 | View |
| RMC No. 29-2009 | Clarifies certain issues relative to the processing of claims for tax credit/refund | Jun 3, 2009 | View |
| RMO No. 17-2009 | Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007 generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data Program | May 25, 2009 | View |
| RMC No. 21-2009 | Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS | Apr 22, 2009 | View |
| RMC No. 12-2009 | Publishes the full text of Administrative Order No. 240, entitled "Ordering Budget Maximizers Without Revamping Expenditure Parameters" | Mar 2, 2009 | View |
| RR No. 1-2009 | Prescribes the rules and regulations to implement RA No. 9442 relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount | Feb 17, 2009 | View |
| RMC No. 06-2009 | Circularizes the revocation of BIR Rulings similar to BIR Ruling No. DA (VAT-054) 529-2008 and clarifies the VATability of HMOs | Jan 28, 2009 | View |
| RMO No. 03-2009 | Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business | Jan 23, 2009 | View |
| RMC No. 02-2009 | Circularizes the revocation of BIR Ruling No. DA (VAT-054) 529-2008 issued to MEDICARD Philippines Inc. | Jan 20, 2009 | View |
| RR No. 14-2008 | Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations | Dec 8, 2008 | View |
| RMC No. 77-2008 | Clarifies the taxability of director’s fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposes | Dec 3, 2008 | View |
| RMC No. 76-2008 | Recognizes the construction agent for the construction or renovation of official buildings or properties of the U.S. Embassy and amends RMC No. 31-2006 | Nov 24, 2008 | View |
| RMC No. 74-2008 | Publishes the full text of DOF-DBM Joint Circular No. 2008-1 entitled “Guidelines and Procedures for the Release of the LGU Shares from the Value-Added Tax in Lieu of Franchise Tax Collected from Racetrack Operations of the Manila Jockey Club, Inc. and the Philippine Racing Club, Inc.” | Nov 7, 2008 | View |
| RR No. 13-2008 | Consolidates regulations on advance Value-Added Tax on the sale of refined sugar and amends and/or revokes all revenue issuances issued to this effect and for other related purposes | Oct 6, 2008 | View |