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Showing 548 results: BIR issuances on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 34-2004Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposesJul 20, 2004View
RMO No. 32-2004Provides guidelines and enforcement measures to determine the correct tax liability of motelsJul 6, 2004View
RMC No. 37-2004Clarifies the settlement of the Value-Added Tax liabilities of pawnshops for taxable years 1996 to 2002.Jun 16, 2004View
RMO No. 22-2004Amends RMO No. 81-99 relative to the issuance of VAT Exemption Certificate/Identification Card to qualified foreign embassies and their qualified personnelMay 24, 2004View
RR No. 07-2004Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added TaxMay 21, 2004View
RMO No. 18-2004Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002Apr 5, 2004View
RR No. 04-2004Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugarMar 26, 2004View
RMO No. 07-2004Specifies the details of the Centennial Taxpayers Recognition Program (CTRP)Mar 1, 2004View
RR No. 02-2004Further enhances the rules on the advance payment of VAT on the sale of refined sugarFeb 26, 2004View
RMC No. 10-2004Supplements RMC No. 9-2004 issued in relation to the implementation of Republic Act No. 9238 for banks and non-bank financial intermediaries, specifically for the reimposition of Gross Receipts TaxFeb 23, 2004View
RMC No. 09-2004Prescribes the guidelines and policies on the taxation of banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries as a result of the enactment and effectivity of Republic Act No. 9238, which excludes several services from the coverage of the Value-Added Tax and re-imposing the Gross Receipts Tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004.Feb 20, 2004View
RMO No. 05-2004Prescribes the guidelines and procedures in the implementation of RR No. 29-2003 relative to the advance payment of Value-Added Tax on the sale of flourFeb 4, 2004View
RMC No. 02-2004Clarifies the issues on VAT taxable transactions of Philippine Port Authority.Jan 7, 2004View
RR No. 31-2003Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service.Dec 18, 2003View
RR No. 29-2003Prescribes the policies and procedures for the advance payment of VAT on the sale of flour.Dec 1, 2003View
RR No. 28-2003Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury.Nov 20, 2003View
RR No. 27-2003Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.Oct 9, 2003View
RMC No. 61-2003Prescribes additional information to be indicated in the VAT invoice/receipt.Oct 8, 2003View
RR No. 25-2003Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224.Sep 16, 2003View
RMC No. 49-2003Prescribes amendments to RMC No. 42-2003 relative to the processing of claims for VAT credit/refund.Aug 27, 2003View
RMC No. 43-2003Amends RMC No. 13-2003 regarding the issuance of Letters of Authority/Audit Notices/Tax Verification Notices covering the audit/verification of taxpayers' tax returns/liabilities.Jul 23, 2003View
RMC No. 42-2003Clarifies certain issues raised relative to the processing of claims for VAT credit/refund, including those filed by direct exporters with the DOF's One-Stop Shop Inter-Agency Tax Credit and Duty DrawbackJul 23, 2003View
RMC No. 39-2003Clarifies the termination and handling of audit/investigation and reinvestigation/reconsideration of tax liabilities/returns of taxpayers under the jurisdiction of the Large Taxpayers Service, Enforcement Service and Legal Service, and those handled by the various task forcesJun 30, 2003View
RR No. 20-2003Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companiesJun 27, 2003View
RMC No. 32-2003Clarifies the implementation of RMC No. 31-2003 relative to the taxability of the sale through public auction or negotiated sale of motor vehicles imported through the Subic Freeport Zone and other freeport zonesJun 11, 2003View