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Showing 78 on page 1 · VAT & percentage tax
RMC No. 97-2026 redacted
To circularize Energy Regulatory Commission (ERC) Resolution No. 26, Series of 2026, declaring the System Loss Charge as a government-mandated pass-through cost not forming part of…
RMC No. 96-2026 redacted
The Circular is issued to provide clarification on Section III(1)(a) of RMC No. 37-2025 on the qualification of Export-Oriented Enterprises (EOEs) for VAT refund, specifically duri…
RMC No. 87-2026 Digest
To publish the full text of the May 4, 2026 letter from the FDA of the Department of Health endorsing the updated full list of VAT-Exempt Drugs under R.A. No. 10963 (TRAIN Law) and…
RMC NO 73-2026 redacted
To define the coverage and establish the basis for applying VAT zero-rating or exemption on activities undertaken pursuant to the Philippines-US LOA on Narcotics Control and Law En…
RMC No. 60-2026 Digest
To amend Revenue Memorandum Circular No. 116-2024 by including the Lifeline Subsidy and the Green Energy Auction Allowance as government mandated charges not subject to Output Tax …
RMC No. 59-2026 Digest
To further clarify the provisions of Revenue Regulations No. 3-2025.
RMC No. 21-2026
The Circular is issued to amend the relevant provisions of RMC No. 40-2007 insofar as they concern the USAID and to accord or extend to the US-FAS the same privileges and exemption…
REVENUE ADMINISTRATIVE ORDER NO. 4-2026 issued on June 24, 2026 abolishes
RAO No. 4-2026 (June 24, 2026) abolishes the Large Taxpayers VAT Audit Unit (LT VAU) and the VAT Audit Section (VATAS), reassigning their functions to the LTS, Revenue Regions, and Revenue District Offices.
RR 14-2025
To amend the transitory registration and VAT-effectivity rules in Section 14 of RR No. 3-2025, which prescribes the policies and guidelines for implementing RA No. 12023 imposing V…
RR No. 10-2025
Amends RR 16-2005 to implement VAT zero-rating on sales of goods and services, VAT exemptions on certain importations, and VAT refund/credit rules, effective for refund claims filed from April 1, 2025.
RR 9-2025
To implement Section 295(D) of the National Internal Revenue Code of 1997, as amended by Section 18 of RA No. 12066 (CREATE MORE), particularly on the treatment of local sales of g…
RR 3-2025
To prescribe policies and guidelines for the implementation of Republic Act No. 12023, which amends Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and adds Sections 1…
RR No. 2-2025
Implements the tax provisions of the Securitization Act of 2004 (RA No. 9267): VAT/DST exemptions for SPE asset transfers and secondary ABS trades, CGT exemption for dacion en pago, 20% final withholding tax on ABS yields, and income tax exemption for certified low-cost/socialized housing-related ABS.
RMC No. 79-2025 Digest
To extend the deadline for filing of tax returns and payment of Value-Added Tax (VAT) due of Nonresident Digital Service Providers (NRDSPs) for the 2nd Quarter of 2025, pursuant to…
RMO 13-2025 Digest
RMO No. 13-2025, issued March 19, 2025, creates Alphanumeric Tax Codes (ATCs) for Value-Added Tax (VAT) and Final Withholding VAT on purchase of digital services consumed in the Ph…
RR 16-2024
To prescribe the updated floor price of cigarettes, heated tobacco, and vapor products pursuant to Sections 144 (B) and (C) and 145 (C) of the National Internal Revenue Code (NIRC)…
RR 11-2024
To amend the transitory provisions of RR No. 7-2024 relative to deadlines for compliance with the Invoicing Requirements under the Ease of Paying Taxes Act.
RR 1-2024
To implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax (VAT) exemption purposes.
RMC No. 135-2024 Digest
To circularize Republic Act No. 12066, which amends specified sections of the National Internal Revenue Code of 1997, as amended, and adds new Sections 135-A, 295-A, 296-A, and 297…
RMC No. 93-2024 Digest
To publish the full text of the June 20, 2024 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-exempt products under th…
RMC No. 68-2024 Annex A
The excerpt contains only Annex "A" to RMC No. 68-2024, which appears to attach or announce the revised BIR Form No. 2550Q (Quarterly VAT Return), April 2024 (ENCS) version; the RM…
RMC No. 65-2024 Digest
The Circular clarifies certain issues relative to the implementation of Section 19 of Republic Act No. 11976 (Ease of Paying Taxes Act), which added Section 110(D) of the National …
RMC No. 21-2024
To clarify the answer to Question No. 31 of RMC No. 49-2022 in relation to RR No. 4-2022 (implementing Section 295(F) of the Tax Code, as amended by the CREATE Act), specifically t…
RMC No. 7-2024
To inform taxpayers of the reversion of the Value-Added Tax (VAT) exemption of transactions specified under Section 109 (BB) of the Tax Code of 1997, as amended, effective January …
RR No. 8-2023
RR 8-2023 clarifies official receipt and sales invoice requirements for Senior Citizen and PWD purchases made online or through mobile applications: the SC/PWD's signature is not required, but the SC/PWD Identification Card number must still be provided and existing entitlement and tax deduction rules apply.
RR 3-2023 Digest FINAL
To implement Sections 294(E) and 295(D), Title XIII of the National Internal Revenue Code of 1997, as amended by the CREATE Act (RA No. 11534), and Section 5, Rule 2 and Section 5,…
RMC No. 99-2023
To clarify the applicable taxes due on the sale of real property considered as ordinary assets of the seller and other relevant matters.
RMC No. 80-2023
To clarify issues relative to the implementation of RR No. 3-2023 and other related concerns on VAT zero-rate transactions on local purchases of Registered Export Enterprises (REEs…
RMC No. 79-2023
To announce the availability of specified BIR Forms in the Electronic Filing and Payment System (eFPS).
RMC No. 72-2023
To publish the May 22, 2023 letter of FDA Director General Samuel A. Zacate endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act), and to restate th…
RMC No. 71-2023 v2
To provide uniform guidelines and prescribe the revised mandatory documentary requirements in the processing and grant of VAT credit/refund claims under Section 112 of the Tax Code…
RMC No. 69-2023 v2
To inform taxpayers that the rates of Percentage Tax, MCIT and RCIT on proprietary educational institutions and not-for-profit hospitals revert effective July 1, 2023 pursuant to t…
RMC No. 68-2023
To inform the public that the Authority to Release Imported Goods (ATRIG) for feed, feed ingredients and fertilizers shall no longer be secured from the BIR, addressing importers' …
RMC No. 59-2023
To announce the availability of the revised BIR Form No. 2550Q [Quarterly Value-Added Tax (VAT) Return] January 2023 (ENCS) and provide instructions on its use, filing, and payment…
RMC No. 52-2023
To clarify the guidelines for the optional filing and payment of monthly Value-Added Tax (VAT) Returns (BIR Form No. 2550M) by VAT-registered persons.
RMC No. 42-2023
To publish the February 21, 2023 FDA letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act Nos. 10963 (TRAIN Law) and 11534 (CREATE Act), and to state the…
RMC No. 25-2023
Circularizes RA 11314 granting students a 20% discount on domestic regular fares on public transportation while enrolled, and allows transport operators to claim the discount as a tax deduction from gross income for the same taxable year, net of VAT and included in gross sales receipts.
RMC No. 24-2023
To further clarify the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and dir…
RMC No. 19-2023
To publish the January 4, 2023 letter from FDA Director General Samuel A. Zacate endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act), …
RMC No. 5-2023
To provide transitory provisions implementing the quarterly filing of VAT returns starting January 1, 2023 under Section 114(A) of the NIRC of 1997, as amended by RA 10963 (TRAIN L…
RR No. 9-2022
RR No. 9-2022 makes EIS-verified electronic sales and purchases data admissible in audits, investigations, and verifications in lieu of hard copies for covered taxpayers, and removes requirements to submit printed invoices/receipts or stamp 'zero-rated sales' on invoices.
RR 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.
RMC No. 157-2022
To publish the November 28, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under the CREATE Act.
RMC No. 156-2022
To publish the November 23, 2022 letter from the FDA Director General endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act).
RMC No. 152-2022
RMC No. 152-2022 was issued to clarify further the transitory provisions for the VAT zero-rate incentives under Sections 294(E) and 295(D), Title XIII of the Tax Code, as implement…
RMC No. 124-2022
To publish the August 15, 2022 letter of FDA Director General Samuel A. Zacate endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act).
RMC No. 119-2022
To publish the July 20, 2022 FDA letter endorsing updates to the “List of VAT-Exempt Medicines” under the CREATE Act — adding 150 mg + 100 mg Nirmatrelvir + Ritonavir film-coated t…
RMC No. 118-2022
To publish the full text of Republic Act No. 11900, 'An Act Regulating the Importation, Manufacture, Sale, Packaging, Distribution, Use, and Communication of Vaporized Nicotine and…
RMC No. 113-2022
To publish the July 1, 2022 FDA letter endorsing updates to the "List of VAT-Exempt Medicines" under Republic Act No. 11534 (CREATE Act), and to clarify the effectivity of the VAT …
RMC No. 112-2022
To publish the June 27, 2022 FDA letter endorsing updates to the "List of VAT-Exempt Medicines" under RA No. 11534 (CREATE Act), and to reiterate that the effectivity of the VAT ex…
RMC No. 110-2022
To publish the full text of the May 30, 2022 letter from the FDA OIC-Director General endorsing updates to the 'List of VAT-Exempt Medicines' under the CREATE Act (RA 11534).
RMC No. 84-2022
To prescribe the template for the Sworn Declaration to be executed by the Registered Business Enterprise (RBE) in relation to Question and Answer No. 36 of Revenue Memorandum Circu…
RMC No. 83-2022
To publish the May 18, 2022 letter of the Food and Drug Administration OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREA…
RMC No. 71-2022 Annex A
To ensure and require persons and business establishments to comply with existing relevant rules and guidelines, particularly on the grant of Senior Citizen and Persons with Disabi…
RMC No. 68-2022
To publish the April 26, 2022 letter of the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 66-2022
To publish the full text of the April 8, 2022 FDA letter endorsing updates to the List of Medical Devices Exempt from VAT under Republic Act No. 11534 (CREATE Act).
RMC No. 59-2022
To publish the March 4, 2022 letter of the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act).
RMC No. 58-2022
To publish the March 10, 2022 letter of the FDA OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under RA No. 11534 (CREATE Act).
RMC No. 57-2022
To publish the February 2, 2022 letter of the FDA OIC-Director General endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 56-2022
To publish the March 16, 2022 FDA letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 52-2022
To clarify the filing and payment date of the franchise tax and its corresponding return for Philippine Amusement and Gaming Corporation (PAGCOR) Licensees under RMC No. 32-2022.
RMC No. 51-2022
To publish the Food and Drug Administration letter endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 49-2022
To amend pertinent portions of the Questions and Answers in RMC No. 24-2022 so they align with the provisions of the CREATE Act and its Implementing Rules and Regulations.
RMC No. 47-2022
To publish the full text of the March 29, 2022 FDA-DOH letter endorsing updates to the list of VAT-exempt medicines under R.A. No. 11534 (CREATE Act), and to enjoin all concerned t…
RMC No. 38-2022
To clarify the Transitory Provisions for the non-income related tax incentives granted to Registered Export Enterprises (REEs) under Investment Promotion Agencies (IPAs), pursuant …
RMC No. 36-2022
To prescribe the uniform template for the VAT Zero Percent (0%) Certification to be issued by Investment Promotion Agencies (IPAs) in relation to Q&A No. 34 of RMC No. 24-2022.
RMC No. 30-2022
To publish the full text of the letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt Medicines under Republic Act No. 11534 (CREATE Act).
RMC No. 24-2022
To clarify issues relative to Revenue Regulations (RR) No. 21-2021 implementing the amendments to the VAT zero-rating provisions under Sections 106 and 108 of the Tax Code, in rela…
RMC No. 21-2022
To prescribe the guidelines in the claim of Input Value-Added Tax (VAT) on purchases or importations of capital goods pursuant to Section 110 of the National Internal Revenue Code …
RMC No. 17-2022
To publish, for the information and guidance of all internal revenue officers, employees and others concerned, the January 3, 2022 DOH letter endorsing updates to the list of COVID…
RMC No. 5-2022
To publish the FDA's endorsement of the Corrigendum to the List of Medicines for Kidney Diseases and to update and supplement the controlling consolidated list of VAT-exempt produc…
RMC No. 2-2022
To publish the full text of a Department of Health letter endorsing updates to the List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment under R…
RMO No. 20-2022 Digest
To prescribe modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for VAT-exempt drugs and medicines covered under Section 109(AA) of t…
RMO16-2022 Annexes
The issuance appears to set out the CY 2022 macroeconomic assumptions and revenue collection goals (monthly and by implementing office); however, the operative provisions of RMO No…
RA12023
To amend the National Internal Revenue Code of 1997 to subject digital services, including those supplied by nonresident digital service providers, to value-added tax, and to estab…
Supplemental to the Citizen s Charter 2021 Edition
To prescribe the checklist of requirements, client steps, fees, processing times, and responsible offices for the BIR's processing of applications for VAT zero-rating by VAT-regist…
CY2023 RMO Annexes based on MTRP Dec.5 2022-BL
The document provides the CY 2023 macroeconomic indicators and assumptions and the CY 2023 collection goal allocations (monthly by major tax type, and by implementing office) based…
Letter from FDA
To endorse/forward to the Bureau of Internal Revenue the updates to the list of VAT-exempt drugs and medicines under RA 11534 (CREATE), prepared by the FDA pursuant to the JAO VAT-…