BIR Library
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Showing 548 results: BIR issuances on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 26-2006 | Prescribes the final allocation of the BIR collection goal for CY 2006 | Nov 7, 2006 | View |
| RMC No. 55-2006 | Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment System | Sep 5, 2006 | View |
| RR No. 14-2006 | Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof | Sep 1, 2006 | View |
| RR No. 12-2006 | Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store System | Jul 21, 2006 | View |
| RR No. 9-2006 | Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” | Jul 11, 2006 | View |
| RMC No. 35-2006 | Clarifies the proper VAT and EWT treatment of freight and other incidental charges billed by freight forwarders | Jun 30, 2006 | View |
| RMC No. 31-2006 | Prescribes the guidelines for the grant of VAT exemption on the purchase of goods and services associated with the construction or renovation of the diplomatic properties of the Embassy of the United States of America in the Philippines | May 30, 2006 | View |
| RMC No. 30-2006 | Prescribes the submission of a narrative memorandum report to accompany the VAT Credit Evaluation Report and requires the attachment of certain documents prior to approval of the Tax Credit Certificate | May 22, 2006 | View |
| RMC No. 22-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337 | Apr 6, 2006 | View |
| RMC No. 21-2006 | Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issues | Apr 6, 2006 | View |
| RMO No. 07-2006 | Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes | Feb 28, 2006 | View |
| RMC No. 17-2006 | Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposes | Feb 22, 2006 | View |
| RR No. 4-2006 | Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereof | Feb 21, 2006 | View |
| RMO No. 06-2006 | Prescribes the allocation of the BIR collection goal for CY 2006 | Feb 15, 2006 | View |
| RMC No. 09-2006 | Clarifies the amount subject to VAT and Expanded Withholding Tax (Income Tax) of brokers and others similarly situated and the other parties with whom they transact business | Feb 2, 2006 | View |
| RMC No. 08-2006 | Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% | Feb 1, 2006 | View |
| RMC No. 07-2006 | Publishes the full text of the memorandum issued by Executive Secretary Eduardo R. Ermita informing the Secretary of Finance that his recommendation to increase the Value-Added Tax rate from 10% to 12% effective February 1, 2006 has been approved by the President | Jan 31, 2006 | View |
| RMC No. 06-2006 | Provides basic questions and answers to clarify Revenue Regulations No. 14-2005 relative to the treatment of input tax accumulated as of October 31, 2005 | Jan 24, 2006 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RMC No. 04-2006 | Prescribes the use of new forms in connection with the tax subsidy granted to the Bases Conversion Development Authority as well as the primary contractors and consultants, sub-contractors and suppliers, sub-subcontractors and sub-subsuppliers involved/participating in the Subic-Clark-Tarlac Expressway Project pursuant to Revenue Regulations No. 17-2005 | Jan 19, 2006 | View |
| RMO No. 01-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments | Jan 12, 2006 | View |
| RR No. 3-2006 | Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative thereto | Jan 5, 2006 | View |
| RR No. 2-2006 | Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments | Jan 5, 2006 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | View |
| RMC No. 72-2005 | Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337) | Dec 22, 2005 | View |