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Showing 548 results: BIR issuances on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 29-2008Further 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 othersSep 22, 2008View
RMC No. 59-2008Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposesAug 27, 2008View
RMC No. 56-2008Clarifies 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 taxesAug 20, 2008View
RMO No. 22-2008Prescribes 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 OfficesJun 10, 2008View
RMO No. 20-2008Prescribes 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 OfficesMay 23, 2008View
RMC No. 34-2008Clarifies the tax treatment of director's fees for Income Tax and business tax purposesApr 18, 2008View
RMO No. 06-2008Prescribes 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. 13-2007Feb 20, 2008View
RR No. 13-2007Prescribes the policies and procedures for the advance payment of Value-Added Tax/Percentage Tax on the transport of naturally grown planted timber productsDec 5, 2007View
RMC No. 81-2007Circularizes the full text of unnumbered memorandum regarding Table Audit of Health Maintenance OrganizationsDec 4, 2007View
RMC No. 79-2007Circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection casesDec 4, 2007View
RMO No. 35-2007Amends 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 theretoNov 20, 2007View
RMC No. 74-2007Circularizes the full text of an unnumbered Memorandum regarding the “Table Audit of Pre-need Companies”Nov 16, 2007View
RMO No. 32-2007Prescribes 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 ProgramOct 15, 2007View
RMC No. 59-2007Clarifies 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, 2007View
RMO No. 22-2007Prescribes additional procedures in the audit of input taxes claimed on importationsSep 3, 2007View
RR No. 11-2007Suspends 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, 2007View
RMC No. 53-2007Reiterates 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 stateAug 7, 2007View
RMO No. 16-2007Prescribes 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, 2007View
RMO No. 14-2007Prescribes 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 receiptsJul 13, 2007View
RMC No. 40-2007Prescribes 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 PhilippinesJun 14, 2007View
RMC No. 39-2007Clarifies the Income Tax and VAT treatment of agency fees/gross receipts of Security Agencies including the withholding of taxes due thereonJun 13, 2007View
RR No. 6-2007Prescribes 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 purposesMay 9, 2007View
RMC No. 23-2007Clarifies 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 regulationsMar 22, 2007View
RR No. 4-2007Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005Mar 20, 2007View
RR No. 2-2007Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005Jan 11, 2007View