BIR Library
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Showing 548 results: BIR issuances on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 29-2008 | Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others | Sep 22, 2008 | View |
| RMC No. 59-2008 | Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Aug 27, 2008 | View |
| RMC No. 56-2008 | Clarifies the procedure on the handling of taxpayer’s application for cancellation of business registration and issues warning on the use of Official Receipts/Sales Invoices of dissolved businesses for purposes of claiming input taxes | Aug 20, 2008 | View |
| RMO No. 22-2008 | Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Jun 10, 2008 | View |
| RMO No. 20-2008 | Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices | May 23, 2008 | View |
| RMC No. 34-2008 | Clarifies the tax treatment of director's fees for Income Tax and business tax purposes | Apr 18, 2008 | View |
| RMO No. 06-2008 | Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007 | Feb 20, 2008 | View |
| RR No. 13-2007 | Prescribes the policies and procedures for the advance payment of Value-Added Tax/Percentage Tax on the transport of naturally grown planted timber products | Dec 5, 2007 | View |
| RMC No. 81-2007 | Circularizes the full text of unnumbered memorandum regarding Table Audit of Health Maintenance Organizations | Dec 4, 2007 | View |
| RMC No. 79-2007 | Circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection cases | Dec 4, 2007 | View |
| RMO No. 35-2007 | Amends certain provisions of RMO No. 57-2000, as amended by RMO No. 20-2002, relative to the authorized BIR official designated to approve reports of the Review Board in relation to the conduct of surveillance and other relevant documents pertaining thereto | Nov 20, 2007 | View |
| RMC No. 74-2007 | Circularizes the full text of an unnumbered Memorandum regarding the “Table Audit of Pre-need Companies” | Nov 16, 2007 | View |
| RMO No. 32-2007 | Prescribes the guidelines and procedures in the handling of 2006 Letter Notices generated thru the Reconciliation of Listing for Enforcement System (RELIEF) and Third Party Matching-Bureau of Customs (TPM-BOC) Data Program | Oct 15, 2007 | View |
| RMC No. 59-2007 | Clarifies the effect of the suspension of RR No. 6-2007, otherwise known as the “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes” | Sep 14, 2007 | View |
| RMO No. 22-2007 | Prescribes additional procedures in the audit of input taxes claimed on importations | Sep 3, 2007 | View |
| RR No. 11-2007 | Suspends the implementation of Revenue Regulations No. 6-2007 entitled “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect, and for Other Related Purposes” | Aug 28, 2007 | View |
| RMC No. 53-2007 | Reiterates the amendment made by RA No. 9337 imposing VAT on the sale of non-food agricultural products, marine and forest products and on the sale of cotton and cotton seeds in their original state | Aug 7, 2007 | View |
| RMO No. 16-2007 | Prescribes additional procedures in the audit of input taxes claimed in the VAT returns by Revenue Officers and amends Annex B of RMO No. 53-98 relative to the checklist of documents to be submitted by a taxpayer upon audit of his/its VAT liabilities as well as the mandatory reporting requirements to be prepared by the assigned Revenue Officer/s. | Jul 23, 2007 | View |
| RMO No. 14-2007 | Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts | Jul 13, 2007 | View |
| RMC No. 40-2007 | Prescribes the guidelines for the implementation of the tax treatment on the development assistance activities of the United States Agency for International Development (USAID)in the Philippines | Jun 14, 2007 | View |
| RMC No. 39-2007 | Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereon | Jun 13, 2007 | View |
| RR No. 6-2007 | Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposes | May 9, 2007 | View |
| RMC No. 23-2007 | Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations | Mar 22, 2007 | View |
| RR No. 4-2007 | Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 | Mar 20, 2007 | View |
| RR No. 2-2007 | Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 | Jan 11, 2007 | View |
