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Showing 548 results: BIR issuances on VAT

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 23-2002Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIROct 1, 2002View
RR No. 13-2002Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)Sep 13, 2002View
RMC No. 30-2002Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of ValenzuelaAug 20, 2002View
RMO No. 20-2002Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereofJul 29, 2002View
RMC No. 24-2002Prescribes the required procedures and electronic format in the submission of Quarterly List of Sales/PurchasesJul 22, 2002View
RR No. 08-2002Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residentsJun 24, 2002View
RMO No. 13-2002Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional OfficeMay 16, 2002View
RR No. 04-2002Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filedApr 5, 2002View
RMO No. 57-2000Prescribes the guidelines in the implementation of the administrative sanction of suspension and temporary closure of businessDec 26, 2000View
RMO No. 30-2000Prescribes the Year 2000 Audit Program for Excise TaxpayersAug 17, 2000View
RMO No. 28-2000Creates a new Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxesAug 17, 2000View
RMO No. 09-2000Specifies the conditions for the zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOI-registered manufacturers-exporters with 100% export salesMar 29, 2000View
RR No. 19-99Prescribes the regulations relative to the imposition of VAT beginning January 1, 2000 on the sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletesDec 29, 1999View
RMO No. 81-99Prescribes the guidelines on the issuance of VAT Exemption Certificate to all qualified embassies and their personnelNov 5, 1999View
RMO No. 60-99Extends the period for the payment of additional tax to meet the minimum amount prescribed under RR No. 2-99 to qualify for immunity from audit of 1998 Income, VAT and Percentage Tax returnsJul 16, 1999View
RR No. 08-99Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receiptMay 11, 1999View
RR No. 06-99Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP)Apr 19, 1999View
RMO No. 10-99Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP ProgramFeb 18, 1999View
RR No. 02-99Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) ProgramFeb 9, 1999View
RMO No. 73-98Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs.Sep 30, 1998View
RR No. 02-98Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage TaxesMay 17, 1998View
RMO No. 38-98Amends RMO No.11-98 by extending the period for the investigation of Value-Added Tax returns from 30 to 60 daysMay 4, 1998View
RMO No. 11-98Prescribes the audit policies and procedures in the audit of 1996 and 1997 Value-Added Tax returnsFeb 17, 1998View