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BIR iSSUANCES

Specific Industries / Taxpayers

Agriculture

SUBJECT:

Reiteration of the Amendment Made by RA 9337 Imposing VAT on the Sale of Non-food Agricultural Products, Marine and Forest Products and on the Sale of Cotton and Cotton Seeds in Their Original State.

SUBJECT:

VAT exemption of Services by Agricultural Contract Growers

Date of Issuance:  21 December 2010

Legal Profession

SUBJECT:

Publishing the full text of Republic Act No. 9999 entitled “An Act Providing a Mechanism for Free Legal Assistance and For Other Purposes”

Date of Issuance: 8 March 2010 

Health Institutions

SUBJECT:

Circularizing Section 14 of Republic Act No. 10028, An Act Expanding the Promotion of Breastfeeding, Amending For the Purpose Republic Act No. 7600, otherwise known as “An Act Providing Incentives to All Government and Private Health Institutions with Rooming-In and Breastfeeding Practices, and For Other Purposes”

Date of Issuance: 2 June 2010

Brokerage

SUBJECT:

Clarifying Certain Issues Relative to Imposition of Value-Added Tax on Services of Stock, Real Estate, Commercial, Customs and Immigration Brokers Beginning January 1, 2003

Date of Issuance:  31 March 2003

Banks and other related industries

SUBJECT:

Clarification of Issues on the Imposition of Value-added Tax on Banks, Non-Bank Financial Intermediaries, Finance Companies and Other Financial Intermediaries Not Performing Quasi-Banking Functions 

Date of Issuance:  28 May 2003

SUBJECT:

Clarification of Paragraph 1-Q of Revenue Memorandum Circular No. 28-2003

Date of Issuance:  20 May 2003

Petroleum

SUBJECT:

Clarifying the Provisions of Republic Act No. 9337 (VAT Law of 2005) Applicable to the Petroleum Industry

Date of Issuance: 29 June 2005

Power

SUBJECT:

Clarifying the VAT Provisions of R.A. 9337 Applicable to the Power Industry.

Date of Issuance:  27 October 2005

Housing

SUBJECT:

Circularizing Relevant Portions of HUDCC Resolution No. 1, Series of 2008, Approving the Adjustment of the Price Ceiling for Socialized Housing

Date of Issuance: 14 May 2009

Insurance

SUBJECT:

Clarifying the Venue for Payment of Capital Gains Tax/Creditable Expanded Withholding Tax and Corresponding Documentary Stamp Tax Relative to the Sale of Real Properties by Insurance Companies

Date of Issuance:  22 August 2003

SUBJECT:

Amending Certain Portions of Revenue Memorandum Circular No. 30-2008 on the Subject of the Taxability of Insurance Companies for Minimum Corporate Income Tax (MCIT), Business Tax and Documentary Stamp Tax Purposes

Date of Issuance: 23 August 2008

SUBJECT:

Publishing the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Section2 123 and 183 of the National Internal Revenue Code of 1997, as Amended.”

Date of Issuance: 8 March 2010

SUBJECT:

Further Amending Certain Portions of Revenue Memorandum Circular No. 30-2008, as amended by Revenue Memorandum Circular No. 59-2008, on the Subject of the Taxability of Insurance Companies for Minimum Corporate Income Tax (MCIT), Business Tax and Documentary Stamp Tax Purposes

Date of Issuance: 3 June 2010

Sugar

SUBJECT:

Consolidated Regulations on Advance Value Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect, and for Other Related Purposes.

(Published in Manila Bulletin on May 11, 2007 )

SUBJECT:

Suspension of the Implementing Revenue Regulations No. 6-2007

(Published in Manila Bulletin on August 29, 2007)

SUBJECT:

Clarifying the Effect of Suspension of Revenue Regulations No. 6-2007 Otherwise Known as the “Consolidated Regulations on Advance Value Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes”.

SUBJECT:

Consolidated Regulations on Advance Value Added Tax on the Sale of Refined Sugar; Amending and/or Revoking All Revenue Issuances Issued to this Effect, and for Other Related Purposes

(Published in Philippine Star on October 7, 2008 )

SUBJECT:

Amending Section 2(b) of Revenue Regulations No. 13-08, Relative to the Definition of Raw Sugar for Value Added Tax Purposes

(Published in Manila Bulletin September 24, 2013 )

SUBJECT:

Amending Further Section 2 of Revenue Regulations No. 13-08, as amended by Revenue Regulations No. 13-2013, Relative to the Definition of Raw Sugar and Raw Cane Sugar for Value-Added Tax Purposes

(Published in Manila Bulletin on March 16, 2015 )

SUBJECT:

Implementing Regulations Imposing Advance Business Tax (Value Added Tax or Percentage Tax) Payments on Sugar and for Other Related Purposes

(Published in Manila Bulletin on April 1, 2015 )

SUBJECT:

Amending Revenue Regulations No. 6-2015 on the Definition of Raw Can Sugar for Purposes of the imposition of Advance Business Tax (Value-Added Tax or Percentage Tax) and for Other Related Purposes

(Published in Manila Bulletin on May 28, 2015 )

Transportation (Common carriers) & Tollway

SUBJECT:

Prescribing the Standard Format of Invoice Structure for Tollway Industry

Date of Issuance:  13 July 2005

SUBJECT:

Value-Added Tax (VAT) Liability of the Tollway Industry

Date of Issuance:  28 September 2005

SUBJECT:

Clarifying the proper VAT and EWT treatment of freight and other incidental charges billed by Freight Forwarders

Date of Issuance:  21 June 2006

SUBJECT:

Clarification of Issues Concerning Common Carriers by Sea and their Agents Relative to the  Transport of Passengers, Goods or Cargoes

Date of Issuance: 30 January 2008

SUBJECT:

Clarification of Issues Concerning Common Carriers by Air and Their Agents Relative to teh Revenue and Receipt from Transport of Passengers, Goods/Cargoes and Mail, and from Excess Baggage

Date of Issuance: 1 February 2008

SUBJECT:

Value Added Tax (VAT) Liability of the Tollway Operators

Date of Issuance: 14 May 2009

SUBJECT:

Value-Added Tax on Toll Fees Paid by Private Motor Vehicles

Date of Issuance:  26 March 2010

SUBJECT:

Value-Added Tax on Tollway Operators

Date of Issuance:  19 July 2010

Philippine Ports Authority

SUBJECT:

CLARIFYING THE ISSUES ON VAT TAXABLE TRANSACTIONS OF PHILIPPINE PORTS AUTHORITY AMENDING REVENUE MEMORANDUM CIRCULAR NO. 20-88, PURSUANT TO REPUBLIC ACT 7716 AS IMPLEMENTED BY REVENUE REGULATIONS 7-95

Date of Issuance: 26 December 2003

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