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Showing 548 results: BIR issuances on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 121-2022 | Prescribes the guidelines on the lifting of suspension of field audit and operations pursuant to Revenue Memorandum Circular No. 77-2022 | Aug 22, 2022 | View |
| RMC No. 119-2022 | Publishes the July 20, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Aug 8, 2022 | View |
| RMC No. 116-2022 | Publishes the July 11, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Aug 4, 2022 | View |
| RMC No. 113-2022 | Publishes the July 1, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Jul 28, 2022 | View |
| RMC No. 112-2022 | Publishes the June 27, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Jul 28, 2022 | View |
| RMC No. 110-2022 | Publishes the May 30, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Jul 21, 2022 | View |
| RR No. 9-2022 | Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Jun 30, 2022 | View |
| RR No. 7-2022 | Provides the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008 | Jun 30, 2022 | View |
| RMC No. 83-2022 | Publishes the May 18, 2022 letter from the Food and Drug Administration (FDA) of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Jun 30, 2022 | View |
| RMC No. 79-2022 | Publishes the Updated List of Registered Manufacturers/Importers/Exporters with the Corresponding Product Brands/Variants of Cigarettes, Heated Tobacco and Vapor Products and integrates the requirements for compliance purposes | Jun 10, 2022 | View |
| RR No. 4-2022 | Implements Section 295(F), in relation to Section 294, both of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), on the tax treatment of the importation of petroleum and petroleum products into, and subsequent transfer, transport and/or withdrawal through and from Freeport Zones and Economic Zones | May 26, 2022 | View |
| RMC No. 71-2022 | Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS" | May 18, 2022 | View |
| RMC No. 68-2022 | Publishes the April 26, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt medicines under RA No. 11534 (CREATE Act) | May 12, 2022 | View |
| RMC No. 66-2022 | Publishes the April 8, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of Medical Devices Exempt from VAT under RA No. 11534 (CREATE Act) | May 2, 2022 | View |
| RMC No. 63-2022 | Clarifies the proper taxable base of Excise Tax in the manufacturer’s/assembler’s or importer’s sworn statement and integration of the monitoring, supervision and reporting of excisable products under Revenue Administrative Order No. 2-2014 | Apr 28, 2022 | View |
| RMC No. 59-2022 | Publishes the March 4, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 58-2022 | Publishes the March 10, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 57-2022 | Publishes the February 2, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 56-2022 | Publishes the March 16, 2022 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 27, 2022 | View |
| RMC No. 51-2022 | Publishes the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 21, 2022 | View |
| RMC No. 49-2022 | Amends pertinent portion of the Questions and Answers in RMC No. 24-2022 to align them with the provisions of CREATE Act and its Implementing Rules and Regulations | Apr 20, 2022 | View |
| RMC No. 47-2022 | Publishes the full text of the letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act) | Apr 19, 2022 | View |
| RMC No. 38-2022 | Clarifies the Transitory Provision for the non-income related tax incentives granted to registered export enterprises under Investment Promotion Agencies | Apr 6, 2022 | View |
| RMC No. 36-2022 | Prescribes the uniform template for VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies in relation to Q & A No. 34 of RMC No. 24-2022 | Apr 6, 2022 | View |
| RMO No. 20-2022 | Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534 | Mar 31, 2022 | View |