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BIR iSSUANCES

VAT

Main VAT Regulations

SUBJECT:

Consolidated Value-Added Tax Regulations of 2005

(Published in Manila Times on October 21, 2005)

SUBJECT:

Amending Certain Provisions of Revenue Regulations No. 16-2005, Otherwise Known as the Consolidated Value-Added Tax Regulations of 2005

(Published in Manila Bulletin on January 12, 2007)

SUBJECT:

Amending Certain Provisions of Revenue Regulations No. 16-2005, As Amended, Otherwise Known as the Consolidated Value-Added Tax Regulations of 2005.

(Published in Manila Bulletin on March 22, 2007)

SUBJECT:

Amending Certain Provision of Revenue Regulations No. 16-2005, as amended by Revenue Regulations No. 4-2007, Otherwise Known as the “Consolidated Value-Added Tax Regulations of 2005, as amended.

(Published in Manila Bulletin on July 9, 2011)

SUBJECT:

Increasing the Amount of Threshold Amounts for Sale of Residential Lot, Sale of House and Lot, Lease of Residential Unit and Sale or  Lease of Goods or Properties or Performance of Services covered by Section 109(P), (Q) and (V) of the Tax Code of 1997, as amended, thereby Amending Certain Provisions of Revenue Regulations No. 16-2005, as amended Otherwise Known as Consolidated VAT Regulations of 2005.

(Published in Manila Bulletin on November 2, 2011)

SUBJECT:

Requiring the Mandatory Submission of Quarterly Summary List of Sales and Purchases (SLSP) by All VAT Registered Taxpayer Thereby Amending Section 4.114-3 of Revenue Regulations No. 16-2005, As Amended

(Published in Manila Bulletin on February 22, 2012)

SUBJECT:

Effectivity of Threshold Amounts for Sale of Residential Lot, Sale of House and Lot, Lease of Residential Unit and Sale or Lease of Goods or Properties or Performance of Services covered by Section 109(P), (Q) and (V) of the Tax Code of 1997, as amended.

(Published in Manila Bulletin on February 22, 2012)

SUBJECT:

VAT treatment on Sale of Adjacent Residential Lots, House and Lots or Other Residential Dwellings, thereby Amending Certain Provisions of Revenue Regulations No. 16-2005, as amended, Otherwise Known as Consolidated VAT Regulations of 2005.

(Published in Manila Bulletin on October 17, 2012) 

SUBJECT:

Amending Sections 4.109-1 (B)(1)(s), (t) and (u) of Revenue Regulations (RR) No. 16-2005, as amended, Relative to Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations

(Published in Manila Bulletin on December 29, 2015)

SUBJECT:

Regulations Implementing the Value-Added Tax Provisions under the Republic Act (RA) No. 10963, or the “Tax Reform Acceleration and Inclusion (TRAIN),” Further Amending Revenue Regulations (RR) No. 16-2005 (Consolidated Value-Added Tax Regulations of 2005), as Amended.

(Published in Manila Bulletin on March 19, 2018)

SUBJECT:

Amends Revenue Regulations (RR) No. 13-2018 Particularly on the Use of Invoices / Receipts of Previously Registered VAT Taxpayers who are no Non-VAT Taxpayers Pursuant to Section 84 of Republic Act (RA) No. 10963, or the “Tax Reform for Acceleration and Inclusion (TRAIN Law)”

(Published in Manila Bulletin on August 13, 2018)

SUBJECT:

Amends Certain Provisions of Revenue Regulations No. 13-2018 to Implement the 90-Day Processing of Claim for VAT Refund Under Section 112(C) of the Tax Code of 1997, as amended by Republic Act (R.A.) No. 10963, Otherwise Known as the Tax Reform for Acceleration and Inclusion or TRAIN

SUBJECT:

Regulations to Implement Section 1 of Republic Act (R.A.) No. 11467, Further Amending Section 109(AA) of the National Internal Revenue Code (Tax Code) of 1997, as Amended by Republic Act (R.A.) No. 10963 or the “TRAIN Law”, Providing for Value-Added Tax (VAT) Exemption on the Sales and Importation of Drugs and Medicines Prescribed for Diabetes, High Cholesterol, Hypertension, Cancer, Mental Illness, Tuberculosis, and Kidney Disease

(Published in Malaya Business Insight on July 9, 2020)

SUBJECT:

Implementing the Provisions on Value-Added Tax (VAT) and Percentage Tax Under Republic Act (RA) No. 11534, Otherwise Known as the “Corporate Recovery and Tax Incentives for Enterprises Act” (CREATE) Which Further Amended the National Internal Revenue Code of 1997, as Amended, as Implemented by Revenue Regulations (RR) No. 16-2005 (Consolidated Value-Added Tax Regulations of 2005), as Amended.

(Published in Philippine Star on April 9, 2021) 

SUBJECT:

Amending Certain Provisions of Revenue Regulations No. 4-2021, which Implemented the Value-Added Tax (VAT) and Percentage Tax Provisions Under Republic Act (RA) No. 11534, or the “Corporate Recovery and Tax Incentives for Enterprises Act” (CREATE).

(Published in Philippine Star on June 12, 2021)

SUBJECT:

Amending Certain Provisions of Revenue Regulations (RR) No. 16-2005, as Amended by RR No. 13-2018 and as Further Amended by RR No. 26-2018 to Implement the Imposition of Twelve Percent (12%) Value-Added Tax (VAT) on Transactions Covered Under Section 106(A)(2)(a) Subparagraphs (3), (4), and (5), and Section 108(B) Subparagraphs (1) and (5) of the National Internal Revenue Code (Tax Code) of 1997, as Amended by R.A. No. 10963 (TRAIN Law)

(Published in Philippine Star on June 12, 2021)

Advance VAT on the Sale of Refined 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 )

Refund under Section 112

SUBJECT:

Prescribing the Regulations Governing Applications for Value-Added Tax (VAT) Credit/Refund Filed Under Section 112 of the Tax Code, as Amended, Prior to Revenue Memorandum Circular No. 54-2014

(Published in Manila Bulletin on January 20, 2017)

SUBJECT:

Clarifying Certain Issues Raised Relative to the Processing of Claims for Value-Added Tax (VAT) Credit/Refund, Including Those Filed with the Tax and Revenue Group, One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center, Department of Finance (OSS) by Direct Exporters

SUBJECT:

Amending Answer to Question Number 17 of Revenue Memorandum Circular No. 42-2003 and Providing Additional Guidelines on Issues Relative to the Processing of Claims for Value-Added Tax (VAT) Credit/Refund, Including Those Filed with the Tax and Revenue Group, One-Stop Inter-Agency Tax Credit and Duty Drawback Center, Department of Finance (OSS-DOF) by Direct Exporters

VAT Exemptions

SUBJECT:

(Published in  on )

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

Others

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

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

SUBJECT:

Issuance of VAT Invoice/Receipt for Non-VAT/Exempt Sale of Goods, Properties or Services

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

SUBJECT:

Clarification regarding the withholding of creditable value-added tax by government offices for purchases of P1,000.00 and below

Date of Issuance:  20 August 2004

 

SUBJECT:

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

Date of Issuance: 29 June 2005

 

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:

Attachments to the Quarterly VAT Return to be Filed Starting October 25, 2005

Date of Issuance:  18 October 2005

SUBJECT:

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

Date of Issuance:  27 October 2005

SUBJECT:

Revised Guidelines in the Registration & Invoicing Requirements Including Clarification on Common Issues Affecting Value-Added Tax (VAT) Taxpayers Pursuant to RA 9337 (An Act Amending Sections 27, 28, 34, 106, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 and 288 of the National Internal Revenue Code of 1997, As Amended, and for other Purposes).

SUBJECT:

Clarification to Revenue Regulations No. 14-2005, as last amended by Revenue Regulations No. 16-2005, implementing Republic Act No. 9337

SUBJECT:

Publishing the Full text of the Memorandum from Executive Secretary Eduardo R. Ermita dated January 31, 2006 Approving the Recommendation of the Secretary of Finance to Increase the Value-Added Tax Rate from Ten Percent to Twelve Percent

SUBJECT:

Clarifying the Amount Subject to VAT and Expanded Withholding Tax (Income Tax) of Brokers and Others Similarly Situated and the Other Parties with Whom They Transact Business

Date of Issuance:  25 January 2006

SUBJECT:

Clarifying Certain Provision of Revenue Regulations No. 16-2005, Particularly on the 70% Cap or Limitation on the Deductible Input Tax for VAT Purposes

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 on the Computation of Withholding Taxes and Other Requirements on Government Money Payments Due or Payable to Supplier of Goods and/or Services, in Connection With the Implementation of Republic Act No. 9337, as Amended, Republic Act 1051, and Revenue Regulations No. 2-98, as Amended, in Relation to Revenue Regulations No. 9-2001, as Amended, and Revenue Regulations No. 2-2006

Date of Issuance:  20 March 2007

SUBJECT:

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

Date of Issuance: 1 February 2008

SUBJECT:

Procedure on the Handling of Taxpayer’s Application for Cancellation of Business Registration, and Warning on the Use of Official Receipts/Sales Invoices of Dissolved Businesses for Purposes of Claiming Input Taxes

Date of Issuance: 25 July 2008

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

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:

Clarification on the Coverage of RMO 56-2010 (Use of Updated Medium for Submitting the Summary List of Sales and Purchases [SLSP])

SUBJECT:

Value-Added Tax on Tollway Operators

Date of Issuance:  19 July 2010

 

SUBJECT:

Circularizing the Full Text of Department Administrative Order No. 10-08, further amending the revised implementing rules and regulations of Act No. 3883, as Amended, Otherwise Known as the Business Name Law.

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