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Showing 548 results: BIR issuances on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 17-2024 | Amends certain provisions of Revenue Memorandum Order No. 6-2023. | May 20, 2024 | View |
| RR No. 8-2024 | Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers | Apr 11, 2024 | View |
| RR No. 7-2024 | Implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements | Apr 11, 2024 | View |
| RR No. 5-2024 | Implements Sections 76(C), 112(C), 112(D), 204(C), 229 and 269(J) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refunds | Apr 11, 2024 | View |
| RR No. 3-2024 | Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the Tax Code of 1997, as amended | Apr 11, 2024 | View |
| RMC No. 38-2024 | Clarifying the issues raised on Revenue Memorandum Circular No. 5-2024 | Mar 15, 2024 | View |
| RMC No. 34-2024 | Publishing the full text of the February 5, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Mar 5, 2024 | View |
| RMC No. 21-2024 | Clarification on the answer to Question No. 31 of Revenue Memorandum Circular No. 49-2022 in relation to Revenue Regulations No. 4-2022, implementing Section 295(F) of the National Internal Revenue Code (Tax Code) of 1997, as amended by Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act | Feb 7, 2024 | View |
| RMC No. 17-2024 | Publishing the full text of the November 29, 2023 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Jan 26, 2024 | View |
| RMC No. 12-2024 | Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposes | Jan 22, 2024 | View |
| RMC No. 11-2024 | Clarifying the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as amended, Revenue Regulations (RR) No. 19-86, as amended, and RR No. 02-98, as amended | Jan 22, 2024 | View |
| RR No. 1-2024 | Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposes | Jan 15, 2024 | View |
| RMC No. 7-2024 | Reversion of the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amended | Jan 11, 2024 | View |
| RMC No. 5-2024 | Further clarifying the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668, dated August 30, 2022 | Jan 10, 2024 | View |
| RMC No. 3-2024 | Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President Ferdinand R. Marcos Jr. | Jan 10, 2024 | View |
| RR No. 13-2023 | Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act) | Nov 10, 2023 | View |
| RMC No. 99-2023 | Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters | Oct 3, 2023 | View |
| RMC No. 91-2023 | Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) | Sep 11, 2023 | View |
| RMO No. 28-2023 | Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group | Aug 10, 2023 | View |
| RMC No. 80-2023 | Clarifies issues relative to the implementation of Revenue Regulations No. 3-2023 and other related concerns on Value-Added Tax (VAT) zero-rate transactions on local purchases of the Registered Export Enterprises (REEs) and other entities granted with VAT zero-rate incentives under special laws and international agreements | Aug 9, 2023 | View |
| RR No. 9-2023 | Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amended | Aug 3, 2023 | View |
| RMC No. 72-2023 | Publishes the May 22, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) | Jun 29, 2023 | View |
| RMO No. 24-2023 | Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based Agreement | Jun 26, 2023 | View |
| RMO No. 23-2023 | Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group | Jun 23, 2023 | View |
| RMC No. 71-2023 | Provides streamlined guidelines and mandatory requirements for claims of Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group | Jun 23, 2023 | View |