Value-Added Tax Description

Value-Added Tax (VAT) is a form of sales tax. It is a tax on consumption levied on the sale, barter,
exchange or lease of goods or properties and services in the Philippines and on importation of goods into
the Philippines. It is an indirect tax, which may be shifted or passed on to the buyer, transferee or lessee
of goods, properties or services.

Who are Required to File VAT Returns?

 Any person or entity who, in the course of his trade or business, sells, barters, exchanges, leases
goods or properties and renders services subject to VAT, if the aggregate amount of actual gross
sales or receipts exceed Three Million Pesos (Php3,000,000.00)
 A person required to register as VAT taxpayer but failed to register
 Any person, whether or not made in the course of his trade or business, who imports goods

Monthly VAT Declarations

BIR Form 2550M - Monthly Value-Added Tax Declaration (February 2007 ENCS)

Documentary Requirements

1. Duly issued Certificate of Creditable VAT Withheld at Source (BIR Form No. 2307), if applicable
2. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at
Source (SAWT), if applicable
3. Duly approved Tax Debit Memo, if applicable
4. Duly approved Tax Credit Certificate, if applicable
5. Authorization letter, if return is filed by authorized representative.

Procedures

1. Fill-up BIR Form No. 2550M in triplicate copies (two copies for the BIR and one copy for the
taxpayer).
2. If there is payment:
o File the Monthly VAT declaration, together with the required attachments, and pay the
VAT due thereon with any Authorized Agent Bank (AAB) under the jurisdiction of
the Revenue District Office (RDO)/Large Taxpayers District Office (LTDO) where the
taxpayer (head office of the business establishment) is registered.
o Accomplish and submit BIR-prescribed deposit slip, which the bank teller shall machine
validate as evidence that payment was received by the AAB. The AAB receiving the tax
return shall stamp mark the word "Received" on the return and machine validate the
return as proof of filing the return and payment of the tax.
o In places where there are no AAB, file the Monthly VAT declaration, together with the
required attachments and pay the VAT due with the Revenue Collection Officer (RCO)
o The RCO shall issue a Revenue Official Receipt upon payment of the tax.
3. If there is no payment:
o File the Monthly VAT Declaration, together with the required attachments, with the
RDO/LTDO/Large Taxpayers Assistance Division, Collection Agent having jurisdiction
over the registered address of the taxpayer (head office of the business establishment).

Deadline

 Manual Filing - Not later than the 20th day following the end of each month
 Through Electronic Filing and Payment System (eFPS):
Business Industry Period for filing Monthly
VAT Declarations
Group A
Insurance and Pension 25 days following the end of
Funding the month
Activities Auxiliary to Financial Intermediation
Construction
Water Transport
Hotels and Restaurants
Land Transport

Group B
Manufacture and Repair of Furniture 24 days following the end of
Manufacture of Basic Metals the month
Manufacture of Chemicals and Chemical Products
Manufacture of Coke, Refined Petroleum & Fuel
Products
Manufacture of Electrical Machinery & Apparatus
N.E.C.
Manufacture of Fabricated Metal Products
Manufacture of Food, Products & Beverages
Manufacture of Machinery & Equipment NEC
Manufacture of Medical, Precision, Optical Instruments
Manufacture of Motor Vehicles, Trailer & Semi-Trailers
Manufacture of Office, Accounting & Computing
Machinery
Manufacture of Other Non-Metallic Mineral Products
Manufacture of Other Transport Equipment
Manufacture of Other Wearing Apparel
Manufacture of Paper and Paper Products
Manufacture of Radio, TV & Communication
Equipment/ Apparatus
Manufacture of Rubber & Plastic Products
Manufacture of Textiles
Manufacture of Tobacco Products
Manufacture of Wood & Wood Products
Manufacturing N.E.C.
Metallic Ore Mining
Non-Metallic Mining & Quarrying

Group C
Retail Sale 23 days following the end of
Wholesale Trade and Commission Trade the month
Sale, Maintenance, Repair of Motor Vehicle, Sale of
Automotive Fuel
Collection, Purification and Distribution of Water
Computer and Related Activities
Real Estate Activities

Group D
Air Transport 22 days following the end of
Electricity, Gas, Steam & Hot Water Supply the month
Postal & Telecommunications
Publishing, Printing & Reproduction of Recorded Media
Recreational, Cultural & Sporting Activities
Recycling
Renting of Goods & Equipment
Supporting & Auxiliary Transport Services

Group E
Activities of Membership Organizations, Inc. 21 days following the end of
Health and Social Work the month
Public Admin & Defense Compulsory Social Security
Research and Development
Agricultural, Hunting, and Forestry
Farming of Animals
Fishing
Other Service Activities
Miscellaneous Business Activities
Unclassified

Quarterly Value-Added Tax Return

BIR Form No. 2550Q - Quarterly Value-Added Tax Return (February 2007 ENCS)

Documentary Requirements

1. Duly issued Certificate of Creditable VAT Withheld at Source (BIR Form 2307), if applicable
2. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at
Source (SAWT), if applicable
3. Duly approved Tax Debit Memo, if applicable
4. Duly approved Tax Credit Certificate, if applicable
5. Previously filed return and proof of payment, for amended return
6. Authorization letter, if return is filed by authorized representative

Procedures

Fill-up BIR Form 2550Q in triplicate copies (two copies for the BIR and one copy for the taxpayer)

1. If there is payment:
o File the Monthly VAT declaration, together with the required attachments, and pay the
VAT due thereon with any Authorized Agent Bank (AAB) under the jurisdiction of
the Revenue District Office (RDO)/Large Taxpayers District Office (LTDO) where the
taxpayer (head office of the business establishment) is registered.
o Accomplish and submit BIR-prescribed deposit slip, which the bank teller shall machine
validate as evidence that payment was received by the AAB. The AAB receiving the tax
return shall stamp mark the word "Received" on the return and machine validate the
return as proof of filing the return and payment of the tax.
o In places where there are no AAB, file the Monthly VAT declaration, together with the
required attachments and pay the VAT due with the Revenue Collection Officer (RCO)
o The RCO shall issue a Revenue Official Receipt upon payment of the tax.
2. If there is no payment:
o File the Quarterly VAT Return, together with the required attachments with the
RDO/LTDO/Large Taxpayers Assistance Division, Collection Agent having jurisdiction
over the registered address of the taxpayer (head office of the business establishment).

Reminders:

 Only one consolidated Monthly VAT Declaration/Quarterly VAT Return shall be filed covering the
results of operation of the head office as well as the branches for all lines of business subject to
VAT.
  The Quarterly Summary Lists of Sales and Purchases shall be submitted in Compact Disk-
Recordable (CDR) following the format provided under Section 4.114-3(g) of RR No. 16-2005, as
amended by RR No. 1-2012.
 The Quarterly Summary Lists of Sales and Purchases shall be submitted through electronic filing
facility for taxpayers under the jurisdiction of the Large Taxpayers Service (LTS) and those
enrolled under the eFPS.

Deadline

Within twenty five (25) days following the close of the taxable quarter.

Value-Added Tax Rates

 On sale of goods and properties - twelve percent (12%) of the gross selling price or gross value in
money of the goods or properties sold, bartered or exchanged
 On sale of services and use or lease of properties - twelve percent (12%) of gross receipts
derived from the sale or exchange of services, including the use or lease of properties
 On importation of goods - twelve percent (12%) based on the total value used by the Bureau of
Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and
other charges, such as tax to be paid by the importer prior to the release of such goods from
customs custody; provided, that where the customs duties are determined on the basis of
quantity or volume of the goods, the VAT shall be based on the landed cost plus excise taxes, if
any.
 On export sales and other zero-rated sales - 0%
 Related Revenue Issuances

REVENUE REGULATIONS (RRs)

Issuance No. Subject Matter Date of Issue
RR No. 15-2018 Amends RR No. 8-2018 particularly on the due date for April 5, 2018
the updating of registration from VAT to Non-
VAT (Published in Manila Bulletin on April 7,
2018) Digest| Full Text
RR No. 13-2018 Prescribes the Regulations implementing the Value- March 15, 2018
Added Tax (VAT) provisions under RA No. 10963 (TRAIN
Law), which further amends RR No. 16-2005
(Consolidated VAT Regulations of 2005), as
amended (Published in Manila Bulletin on March 19,
2018) Digest| Full Text
RR No. 8-2018 Implements the amended provisions on Income Tax February 20,
pursuant to RA No. 10963 (TRAIN Law) 2018
(Published in Manila Bulletin on February 22,
2018) Digest|Full Text
RR No. 1-2017 Prescribes the regulations governing applications for January 18,
Value-Added Tax (VAT) credit/refund filed under Section 2017
112 of the Tax Code, as amended, prior to the effectivity
of RMC No. 54-2014
(Published in Manila Bulletin on January 20, 2017)
Digest|Full Text
RR No. 5-2016 Amends Revenue Regulations No. 15-2012 by providing June 1, 2016
additional criteria in the accreditation of printers engaged
in printing services of official receipts, sales invoices and
other commercial receipts and/or invoices (Published in
Manila Bulletin on June 2, 2016) Digest|Full Text|Annex A
RR No. 15-2015 Amends Sections 4.109-1(B)(1)(s), (t) and (u) of RR No. December 28,
16-2005, as amended, relative to sale, importation or 2015
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)
 Digest|Full Text
RR No. 8-2015 Amends RR No. 6-2015 on the definition of raw cane May 27, 2015
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) Digest|Full
Text
RR No. 6-2015 Implements regulations imposing advance Business Tax March 31, 2015
(VAT or Percentage Tax) payments on sugar and for other
related purposes
(Published in Manila Bulletin on April 1, 2015) Digest|Full
Text
RR No. 5-2015 Amends RR No. 6-2014 and imposes penalties March 17, 2015
to taxpayers mandatorily covered by eFPS or eBIRForms
who failed to file tax returns under the electronic systems
of the BIR
(Published in Manila Bulletin on March 19,
2015) Digest|Full Text|Annex A
RR No. 4-2014 Prescribes the policies and guidelines in the monitoring of March 20, 2014
service fees of professionals
(Published in Manila Bulletin on March 21, 2014)
Digest|Full Text
RR No. 17-2013 Prescribes the guidelines on the preservation of books of September 27,
accounts and other accounting records 2013
(Published in Manila Bulletin and Philippine Daily Inquirer
on September 28, 2013)
Digest | Full text
RR No. 13-2013 Amends Section 2 (b) of Revenue Regulations No. 13-08 September 20,
relative to the definition of raw sugar for Value-Added Tax 2013
purposes
(Published in Manila Bulletin on September 24, 2013)
Digest | Full Text
RR No. 5-2013 Prescribes the tax treatment of sale of jewelry, gold and April 22, 2013
other metallic minerals to a non-resident alien individual
not engaged in trade or business within the Philippines or
to a non-resident foreign corporation
(Published in Manila Bulletin on April 24, 2013)
Digest | Full Text
RR No. 1-2013 Further expands the coverage of taxpayers required to file January 23,
tax returns and pay taxes through the Electronic Filing and 2013
Payment System to include National Government
Agencies mandatorily required to use the Electronic Tax
Remittance Advice
(Published in Manila Bulletin on January 25, 2013)
Digest | Full Text | Annex A | Annex B
RR No. 15-2012 Prescribes the regulations on the accreditation of printers December 5,
as a prerequisite to the printing services of official 2012
receipts, sales invoices and other commercial receipts
and/or invoices
(Published in Manila Bulletin on December 7, 2012)
Digest | Full Text | Annex A
RR No. 13-2012 Prescribes the VAT treatment on sale of adjacent October 12,
residential lots, house and lots or other residential 2012
dwellings, thereby amending certain provisions of RR No.
16-2005, as amended
(Published in Manila Bulletin on October 17, 2012)
Digest | Full Text
RR No. 6-2012 Clarifies the taxation on the sale of gold and other metallic April 2, 2012
minerals to Bangko Sentral ng Pilipinas and other persons
or entities
 (Published in Manila Bulletin on April 4, 2012)
Digest | Full Text
RR No. 3-2012 Prescribes the effectivity of threshold amounts for sale of February 20,
residential lot, sale of house and lot, lease of residential 2012
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)
Digest | Full Text
RR No. 1-2012 Requires the mandatory submission of Quarterly February 20,
Summary List of Sales and Purchases by all VAT 2012
registered taxpayers
(Published in Manila Bulletin on February 22, 2012)
Digest | Full Text
RR No. 18-2011 Provides the penalties for violation of the requirement that November 21,
Output Tax on the sale of goods and services should be 2011
separately indicated in the sales invoice or official receipt
(Published in Manila Bulletin on November 23, 2011)
Digest | Full Text
RR No. 16-2011 Increases the amount of threshold amounts for sale of October 28,
residential lot, sale of house and lot, lease of residential 2011
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 RR No. 16-2005, as
amended, otherwise known as the “Consolidated VAT
Regulations of 2005”
(Published in Manila Bulletin on November 2, 2011)
Digest | Full Text
RR No. 10-2011 Amends certain provision of RR No. 16-2005, as July 7, 2011
amended by RR No. 4-2007, otherwise known as the
"Consolidated Value-Added Tax Regulations of 2005", as
amended
(Published in Manila Bulletin on July 9, 2011)
Digest | Full Text
RR No. 9-2011 Amends RR No. 3-2011 relative to the policies, guidelines June 29, 2011
and procedures on the application for change in
accounting period
(Published in Manila Bulletin on July 1, 2011)
Digest | Full Text
RR No. 3-2011 Provides the policies, guidelines and procedures on the March 7, 2011
application for change in accounting period
(Published in Manila Bulletin on March 9, 2011)
Digest | Full Text | Annex A | Annex B | Annex C |Annex
D | Annex E | Annex F
RR No. 9-2009 Promulgates the requirements for the maintenance, December 29,
retention and submission of electronic records 2009
(published in Manila Bulletin on December 31, 2009)
Digest | Full Text
RR No. 13-2008 Consolidated Regulations on Advance Value-Added Tax September 9,
on the Sale of Refined Sugar; Amending and/or Revoking 2008
All Revenue Issuances Issued to this Effect, and for
Other Related Purposed
(published in Philippine Star on October 7,
2008)Digest | Full Text | Annex A-B, E-J | Annex
C | Annex D
RR No. 13-2007 Prescribing the Rules on the Advance Payment of Value- December 5,
Added Tax/Percentage Tax on the Transport of Naturally 2007
Grown Planted Timber Products (published in Philippine
Daily Inquirer on December 7, 2007)
 Digest | Full Text | Annex A
RR No. 11-2007 Suspension of the Implementation of Revenue August 28,
Regulations No. 6-2007 2007
(published in Manila Bulletin on August 29,
2007) Digest | Full Text
RR No. 6-2007 Consolidated Regulations on Advance Value-Added Tax May 9, 2007
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) Digest | Full Text | Annex A-E | Annex F-J
RR No. 4-2007 Amending Certain Provisions of RR No. 16-2005, As March 20,
Amended, Otherwise Known as the Consolidated Value- 2007
Added Tax Regulations of 2005
(published in Manila Bulletin on March 22,
2007) Digest | Full Text
RR No. 2-2007 Amending Certain Provisions of RR No. 16-2005, As January 11,
Amended, Otherwise Known as the Consolidated Value- 2007
Added Tax Regulations of 2005
(published in Manila Bulletin on January 12,
2007) Digest | Full Text
RR No. 16-2005 Consolidated Value-Added Tax Regulations of 2005 October 19,
(published in Manila Times on October 21, 2005) 2005
Digest | Full Text
RR No. 7-2004 Implementing Sec. 109(bb) and (cc) of the National May 21, 2004
Internal Revenue Code, as Amended by RA 9238,
Excluding Services Rendered by Doctors of Medicine Duly
Registered with the Professional Regulatory Commission
(PRC), and Services Rendered by Lawyers Duly
Registered with the Integrated Bar of the Philippines (IBP)
from the Coverage of Value-Added Tax
(published in Philippine Star on May 28,
2004) Digest | Full Text
RR No. 4-2004 Supplementing the Rules on the Advance Payment of March 26,
Value-Added Tax on Sale of Refined Sugar as Provided 2004
for in RR 2-2004
(published in Taliba on March 31, 2004) Digest | Full Text
RR No. 2-2004 Further Enhancing the Rules on the Advance Payment of February 26,
Value-Added Tax on Sale of Refined Sugar, Amending 2004
RR 7-89 and 29-2002
(published in Manila Standard on February 28,
2004) Digest | Full Text
RR No. 29-2003 Advance Payment of VAT on the Sale of Flour December 1,
(published in Manila Times on December 2, 2003) 2003
Digest | Full Text
RR No. 28-2003 Amending Further Pertinent Provisions of RR 2-98 as November 20,
Amended, Relative to the Issuance of Certificate of Value- 2003
Added Tax Withheld at Source, Thereby Amending RR 4-
2002; and for the Purpose
(published in Manila Times on November 25,
2003) Digest | Full Text
RR No. 27-2003 Regulations Further Amending the Transitory Provisions October 9,
of RR 18-99 as Amended by RR 12-2003, Pertaining to 2003
the Deadline for the Usage of Properly Stamped Unused
Non-VAT Invoices or Receipts
(published in Manila Times on October 10,
2003) Digest | Full Text
RR No. 5-2003 Rules and Regulations To Implement The Remittance of February 4,
the Following: (a) 70% Share of the ARMM in the 2003
Withholding Tax Payments of National Government
 Agencies (NGAs) and in the National Collections from
Taxpayers Other Than NGAs Provided for Under Section
9, Article IX of RA 9054, Amending Therein Certain
Sections of RR 4-98; (b)Allotment to the Regional
Government (RG) of the 30% Share of the National
Government (NG) of all Current Year Collections of
Internal Revenue Taxes Within ARMM for a Period of Five
(5) Years as may be Provided in the Annual
Appropriations Act as Provided for Under Section 15,
Article IX of RA 9054; and c) 50% of the 80% Share of the
NG from the Yearly Incremental Revenue From VAT
Collections Within ARMM Received by the Central
Government as Provided for Under Section 15, in Relation
to Section 9, both of Article IX of RA 9054 As Well As in
Relation to Section 283 of the National Internal Revenue
Code (NIRC) of 1997
Digest | Full Text
RR No. 29-2002 Enhancing the Rules on the Advance Payment of Value- December 20,
Added Tax on the Sale of Refined Sugar, thereby 2002
Amending RR 7-89, and Other Purposes
(published in Philippine Star on December 22,
2002) Digest | Full Text
RR No.26-2002 Amends further RR No. 9-2001, as amended, by providing December 19,
for the staggered filing of returns of taxpayers enrolled in 2002
the Electronic Filing and Payment System based on
industry classification
(published in Manila Bulletin on Dec. 20, 2002)
Digest|Full Text
RR No. 8-2002 Amending Further Pertinent Provisions of RR 7-95, as June 24,
Amended, With Respect to the Time of Filing of Quarterly 2002
VAT Returns; Contents and Submission of Quarterly Total
of Monthly Sales and Purchases Per Supplier or
Customer, and Providing for the Penalties and Effect of
Non-Submission Thereof; and Clarifying Further the Mode
of Remittance of VAT Due from Non-Residents
(published in Philippine Daily Inquirer on June 27,
2002) Digest | Full Text | Attachment 2550
(front) | Attachment 2550 (back)
RR No. 2-98 Implementing Republic Act No. 8424, "An Act Amending May 17, 1998
the National Internal Revenue Code (NIRC) as Amended"
relative to the Withholding on Income Subject to the
Expanded Withholding Tax and Final Withholding Tax,
Withholding of Income Tax on Compensation, Withholding
of Creditable VAT and other Percentage Taxes
Digest
REVENUE MEMORANDUM ORDERS (RMOs)
Issuance No. Subject Matter Date of Issue
RMO No. 20- Prescribes the revised policies and procedures on the May 3, 2018
2018 processing of Tax Credit Certificates (TCCs) for cash
conversion
Full Text
RMO No. 16- Amends certain provisions of RMO No. 5-2004 particularly July 21, 2017
2017 on the application, processing and issuance of ATRIG on
importation of wheat by millers and traders relative to the
advance payment of Value-Added Tax on the sale of flour
Digest|Full Text
RMO No. 16- Amends RMO No. 19-2012 re: Value-Added Tax Audit August 14, 2015
2015 Program of the Large Taxpayers Service
Digest|Full Text|Annex A
RMO No. 16- Reiterates and prescribes certain policies relative to the April 3,
2014 VAT Audit Program 2014
Digest|Full Text
RMO No. 27- Amends the 2012 Value-Added Tax (VAT) Audit Program October 11,
2013 Digest | Full Text 2013
RMO No. 5- Prescribes the procedures and guidelines on the March 21, 2013
2013 redemption of Notice of Payment Schedule relative to the
implementation of the VAT TCC Monetization Program
Digest | Full Text
RMO No. 21- Prescribes the policies, guidelines and procedures in the September 10,
2012 acceptance, processing, evaluation, approval of 2012
applications for monetization and issuance of Notice of
Payment Schedule of outstanding VAT Tax Credit
Certificates solely issued by the BIR and jointly issued by
the One-Stop-Shop Inter-Agency Tax Credit and Duty
Drawback Center of the Department of Finance and the
BIR
Digest | Full Text | Annex A-J | Annex K | Annex L |Annex
M
RMO No. 20- Prescribes the policies and procedures for the September 5,
2012 implementation of the 2012 Value-Added Tax Audit 2012
Program
Digest | Full Text | Annex A | Annex B | Annex C |Annex
D | Annex E
RMO No. 19- Prescribes the policies and procedures in the Value- August 31, 2012
2012 Added Tax Audit Program for Large Taxpayers Service
Digest | Full Text | Annex A | Annex B | Annex B-1 |Annex
C | Annex C-1
RMO No. 12- Enjoins the strict implementation of the penalty provisions April 30, 2009
2009 for non-submission of Quarterly Summary Lists of Sales
and Purchases
Digest | Full Text
RMO No. 3- Amendment and Consolidation of the Guidelines in the January 23,
2009 Conduct of Surveillance and Stock-Taking Activities, and 2009
the Implementation of the Administrative Sanction of
Suspension and Temporary Closure of Business
Digest | Full Text | Annex A | Annex B | Annex D | Annex
E | Annex F | Excel File Annexes
RMO No. 6- Prescribing the Guidelines and Procedures in the Printing, February 20,
2008 Requisition, Reporting, Issuance and Distribution of 2008
Certificate of Advance Payment of Value-Added Tax/
Percentage Tax on the Transport of Naturally Grown and
Planted Timber Products as Prescribed in RR No. 13-
2007 Dated October 15, 2007
Digest | Full Text | Annex A | Annex B-F
RMO No. 16- Prescribing Additional Procedures in the Audit of Input July 23,
2007 Taxes Claimed in the VAT Returns by Revenue Officers 2007
and Amending "Annex B" of RMO No. 53-98 With Respect
to the Checklist of Documents to be Submitted by a
Taxpayer Upon Audit of his/its VAT Liabilities as well as
the Mandatory Reporting Requirements to be Prepared by
the Assigned Revenue Officer/s Relative Thereto, All of
Which Shall Form an Integral Part of the Docket
Digest | Full Text
RMO No. 7- Prescribing the guidelines and procedures in the February 28,
2006 processing of applications for zero-rating of effectively 2006
zero-rated transactions for Value-Added Tax purposes
Digest | Full Text | Annex A | Annex B-B2 | Annex C-D
RMO No. 26- Suspension of issuance of assessments for deficiency October 21,
2005 Value-Added Tax against cinema/theater 2005
 operators/owners
Digest | Full Text
RMO No. 22- Value-Added Tax (VAT) Exemption Certificate/ May 24, 2004
2004 Identification Card Issued to qualified foreign embassies
and their qualified personnel Amending/ Modifying RMO
No. 81-99
Digest | Full Text
RMO No. 5- Prescribing the guidelines and procedures in the February 4,
2004 implementation of RR No. 29-2003 on the advance 2004
payment of Value-Added Tax on the sale of flour
Digest | Full Text | Annex A
RMO No. 35- Prescribing the guidelines and procedures in the December 11,
2002 processing and issuance of Authority to Release Imported 2002
Goods (ATRIG) for Excise and Value-Added Tax
Purposes
Digest | Full Text | Annex A | Annex B | Annex C | Annex
D | Flowchart
RMO No. 9- Tax treatment of sales of goods, properties and services March 29,
2000 made by VAT- registered suppliers to BOI-registered 2000
manufacturers-exporters with 100% export sales
Digest
RMO No. 81-99 Issuance of Value-Added Tax (VAT) Exemption Certificate November 5,
to all qualified embassies and their personnel 1999
Digest
RMO No. 40-94 Prescribing the Modified Procedures on the Processing of
Claims for VAT Credit/ Refund
REVENUE MEMORANDUM CIRCULARS (RMCs)

Issuance No. Subject Matter Date of Issue

RMC No. 17- Amends certain provisions of RMC Nos. 89-2017 and 54- March 8, 2018
2018 2014 on the processing of claims for issuance of Tax
Refund/Tax Credit Certificate in relation to amendments
made in the NIRC of 1997, as amended by RA No. 10963
(TRAIN Law)
Digest|Full Text|Annex A.1|Annex A.1.1| Annex A.1.2-
1.12|Annex A.2|Annex B|Annex C|Annex D|Annex
E|Annex F
RMC No. 89- Amends RMC No. 51-2007 relative to the processing of October 24,
2017 claims for issuance of tax refund/Tax Credit Certificate 2017
(TCC) and the revenue officials authorized to approve
and/or issue the tax refund/TCC
Digest|Full Text
RMC No. 23- Prescribes the new template of Value-Added Tax March 7, 2017
2017 Exemption Identification Card issued to qualified
diplomats, officials and dependents of the US Embassy
Digest|Full Text|Annex A|Annex B
RMC No. 19- Amends Question and Answer to No. 12 of RMC No. 80- March 2, 2017
2017 2010 regarding the issuance of Electronic Letters of
Authority for Value-Added Tax credit/refund claims filed by
direct exporters
Digest|Full Text
RMC No. 82- Publishes the full text of Joint Circular No. 002.2014 of the December 2,
2014 DOF, DBM, BOC and BIR, providing for the establishment 2014
of a mechanism for qualified VAT-registered persons to
receive the cash equivalent of their outstanding VAT Tax
Credit Certificates
Digest|Full Text |Joint Circular
RMC No. 55- Clarifies the livestock and poultry feeds or ingredients June 27,
2014 used in the manufacture of finished feeds to be exempt 2014
 from VAT
Digest|Full Text
RMC No. 54- Clarifies the issues relative to the application for Value- June 17,
2014 Added Tax (VAT) refund/credit under Section 112 of the 2014
Tax Code, as amended
Digest|Full Text|Annex A|Annex B
RMC No. 57- Circularizes BIR Ruling No. 123-2013 re: recovery of August 29, 2013
2013 unutilized creditable input taxes attributable to VAT zero-
rated sales
Digest | Full Text
RMC No. 8- Publishes the full text of Joint Circular No. 6-2012 entitled January 25,
2013 “Joint Guidelines Implementing the Special Provision of 2013
the General Appropriations Act on Value-Added Tax
(VAT) Refunds”
Digest | Full Text | Annex A
RMC No. 5- Publishes the full text of Joint Circular No. 5-2012 entitled January 18,
2013 "Joint Guidelines Implementing the Special Provision of 2013
the General Appropriations Act on VAT Refunds on
Importation"
Digest | Full Text | Annex A
RMC No. 75- Clarifies Section 109(1)(R) of the National Internal November 23,
2012 Revenue Code of 1997, as amended, on the VAT 2012
exemption of the sale, importation, printing or publication
of books, newspapers, magazines, reviews or bulletins
Digest | Full Text
RMC No. 58- Reiterates the requirement on the submission of Quarterly September 27,
2012 Value-Added Tax (VAT) Report per city/municipality 2012
Digest | Full Text
RMC No. 51- Amends the deadline for the filing of Applications for September 3,
2012 Value-Added Tax (VAT) Tax Credit Certificates (TCCs) 2012
Monetization
Digest | Full Text
RMC No. 47- Prescribes the guidelines in the filing of application for August 22, 2012
2012 enrollment in the Value-Added Tax (VAT) Tax Credit
Certificates (TCCs) Monetization Program
Digest | Full Text | Annex A
RMC No. 21- Circularizes the full text of Executive Order No. 68 entitled May 3, 2012
2012 “Monetization Program of Outstanding Value-Added Tax
(VAT) Tax Credit Certificates (TCCs)”
Digest | Full Text
RMC No. 54- Circularizes the En Banc Resolution of the Supreme Court November 8,
2011 denying with finality the Motion for Reconsideration on 2011
G.R. No. 193007 upholding the validity of imposition of
VAT on Toll Fees
Digest | Full Text
RMC No. 49- Further clarifies RMC No. 38-2011 on Expanded October 11,
2011 Withholding Tax obligation of Philippine Health Insurance 2011
Corporation (PHIC), including the Income Tax withholding
obligation of hospitals/clinics on case rates of PHIC and
the matter of 5% Final Withholding VAT for government
money payments
Digest | Full Text
RMC No. 63- Imposes the Value-Added Tax on Tollway Operators July 20, 2010
2010 Digest | Full Text
RMC No. 60- Clarifies the coverage of RMO No. 56-2010 relative to the July 13, 2010
2010 use of updated medium for submitting the Summary List
of Sales and Purchases (SLSP)
Digest | Full Text
RMC No. 56- Disseminates the most recent policies on the audit of all June 29, 2010
2010 internal revenue tax liabilities for the year 2009
 Digest | Full Text
RMC No. 39- Directs the Revenue District Offices to verify the VAT May 21, 2010
2010 Compliance of Health Maintenance Organizations
Digest | Full Text
RMC No. 30- Clarifies Revenue Memorandum Circular No. 72-2009, March 26, 2010
2010 which reiterated the imposition of the Value-Added Tax on
Tollway Operators
Digest | Full Text
RMC No. 51- Clarifies the Requirement for the Submission of Summary September 16,
2009 Lists of Sales (SLS)/Summary Lists of Purchases (SLP); 2009
the imposition of penalties for their non-submission; the
issuance of Subpoena Duces Tecum; and the imposition
of penalties for failure to obey summons
Digest | Full Text
RMC No. 77- Taxability of Director’s Fees Received By Directors Who December 3,
2008 are not Employees of the Corporation for VAT or 2008
Percentage Tax Purposes as Espoused Under Revenue
Memorandum Circular No. 34-2008
Digest | Full Text
RMC No. 46- Clarification of Issues Concerning Common Carriers by June 20,
2008 Air and Their Agents Relative to the Revenue and Receipt 2008
from Transport of Passengers, Goods/Cargoes and Mail,
and from Excess Baggage
Digest | Full Text
RMC No. 34- Tax Treatment of Director’s Fees for Income Tax and April 18,
2008 Business Tax Purposes 2008
Digest | Full Text
RMC No. 59- Clarifying the Effect of Suspension of RR No. 6-2007, September 14,
2007 Otherwise Known As the "Consolidated Regulations on 2007
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"
Digest | Full Text
RMC No. 53- Reiteration of the Amendment Made by RA No. 9337 August 7,
2007 Imposing VAT on the Sale of Non-Food Agricultural 2007
Products, Marine and Forest Products and on the Sale of
Cotton and Cotton Seeds in their Original State
Digest | Full Text
RMC No. 39- Clarifying the Income Tax and VAT Treatment of Agency June 13,
2007 Fees/Gross Receipts of Security Agencies Including the 2007
Withholding of Taxes Due Thereon
Digest | Full Text | Annex A
RMC No. 35- Clarifying the Proper VAT and EWT Treatment of Freight June 30,
2006 and Other Incidental Charges Billed by Freight Forwarders 2006
Digest | Full Text
RMC No. 31- Value Added Tax (VAT) on the Construction or May 30,
2006 Renovation of Official Buildings or Properties of the United 2006
States of America Embassy
Digest | Full Text | Annex A
RMC No. 30- Prescribing the Submission of a Narrative Memorandum May 22,
2006 Report to Accompany the VAT Credit Evaluation Report 2006
and Requiring the Attachment of Certain Documents Prior
to Approval of the Tax Credit Certificate (TCC)
Recommended by the Tax and Revenue Group (TRG),
Department of Finance One-Stop Shop Inter-Agency Tax
Credit and Duty Drawback Center (DOF-OSS)
Digest |Full Text
RMC No. 22- Clarifying certain issues relating to the implementation of April 6, 2006
2006 the increase in the Value-Added Tax rate from 10% to
12% on the sale of goods pursuant to Republic Act No.
 9337
Digest | Full Text
RMC No. 21- Clarification of Issues on How to Fill-up the new Version of April 6, 2006
2006 VAT Forms (September, 2005 Version) and other Related
Issues
Digest | Full Text
RMC No. 8- Clarifying certain issues relating to the implementation of February 1,
2006 the increase in the VAT rate from 10% to 12% pursuant to 2006
Republic Act No. 9337
Digest | Full Text
RMC No. 5- Prescribing the use of the Government Money Payment January 20,
2006 Chart Implementing Sections 2.57.2, 4.114 and 5.116 of 2006
Revenue Regulations No. 2-98 as amended by Revenue
Regulations No. 16-2005 in relation to Sections 57 (B),
114 (C) and 116 to 123 of Republic Act No. 8424 as
amended by Republic Act No. 9337
Digest | Full Text | Annex A
RMC No. 72- Transition procedures for all Electronic Filing and December 22,
2005 Payment System filers (Large Taxpayers/Top 10,000 2005
Corporations) in filing tax returns affected by the new VAT
Law (R.A. 9337)
Digest | Full Text
RMC No. 68- Enhanced VAT forms – BIR Form No. 2550M (Monthly December 8,
2005 Value-Added Tax Declaration) and BIR Form No. 2550Q 2005
(Quarterly Value-Added Tax Return) – September 2005
version
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B-
1 |Annex B-2
RMC No. 62- Revised guidelines in the registration and invoicing November 3,
2005 requirements including clarification on common issues 2005
affecting Value-Added Tax (VAT) taxpayers Pursuant to
RA No. 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)
Digest | Full Text
RMC No. 57- Attachments to the quarterly VAT return to be filed starting October 20,
2005 October 25, 2005 2005
Digest | Full Text
RMC No. 52- Value-Added Tax (VAT) Liability of the Tollway Industry October 3,
2005 Digest | Full Text 2005
RMC No. 29- Clarifying the provisions of Republic Act No. 9337 (VAT July 1,
2005 Law of 2005) applicable to the petroleum industry 2005
Digest | Full Text
RMC No. 70- Clarification on proper determination of amount of Value- November 23,
2004 Added Tax on VAT invoices or VAT official receipts 2004
Digest | Full Text
RMC No. 60- Clarification regarding the withholding of creditable Value- September 23,
2004 Added Tax by government offices for purchases of 2004
P1,000.00 and below
Digest | Full Text
RMC No. 37- Settlement of the Value-Added Tax liabilities of June 16,
2004 pawnshops for taxable years 1996 to 2002 2004
Digest | Full Text | Annex A | Annex 1 | Annex 2
RMC No. 9- Guidelines and Policies Applicable to the Business Tax February 20,
2004 Applicable to Banks and Non-Bank Financial 2004
Intermediaries Performing Quasi-Banking Functions and
other Non-Bank Financial Intermediaries As A Result of
the Enactment and Effectivity of Republic Act No. 9238,
 An Act Amending Certain Provisions of the National
Internal Revenue Code of 1997, As Amended,
byExcluding Several Services from the Coverage of the
Value-Added Tax and Re-Imposing the Gross Receipts
Tax on Banks and Non-Bank Financial
IntermediariesPerforming Quasi-Banking Functions and
Other Non-Bank Financial Intermediaries Beginning
January 1, 2004
Digest | Full Text | RA No. 9238
RMC No. 2- Clarifying the Issues on VAT Taxable Transactions of January 7,
2004 Philippine Ports Authority Amending Revenue 2004
Memorandum Circular No. 20-88, Pursuant to Republic
Act No. 7716 as Implemented by Revenue Regulations
No. 7-95
Digest | Full Text
RMC No. 6- Clarifying Certain Issues Relative to the Services January 22,
2003 Rendered by Individual Professional Practitioners, 2003
General Professional Partnerships, Entertainers, and
Professional Athletes Who Are Subject to the Value-
Added Tax or Percentage Tax, whichever is Applicable,
Beginning January 1, 2003
Digest | Full Text| Annex A
RMC No. 61- Issuance of VAT Invoices/Receipt for Non-VAT/Exempt October 8,
2003 Sale of Goods, Properties or Services 2003
Digest | Full Text
RMC No. 49- Amending Answer to Question Number 17 of Revenue August 27,
2003 Memorandum Circular No. 42-2003 and Providing 2003
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 Shop Inter-Agency Tax Credit and Duty
Drawback Center, Department of Finance (OSS-DOF) by
Direct Exporters
Digest | Full Text
RMC No. 42- Clarifying certain issues raised relative to the processing July 23,
2003 of claims for Value-Added Tax (VAT) credit/refund, 2003
including those filed with the Tax and Revenue Group,
One-Stop Shop Inter-Agency Tax Credit and Duty
Drawback Center, Department of Finance (OSS-DOF) by
Direct Exporters
Digest | Full Text
RMC No. 30- Clarification of Paragraph 1-Q of Revenue Memorandum May 21,
2003 Circular No. 28-2003 2003
Digest | Full Text
RMC No. 56- Taxability of Health Maintenance Organizations (HMOs) December 18,
2002 for VAT purposes 2002
Digest
RMC No. 45- Taxability of Pawnshop Operators for VAT Purposes October 12,
2001 2001
RMC No. 28- Taxability of Movie/Cinema House Operators for VAT July 2,
2001 Purposes 2001
RMC No. 25-99 Disseminating the Ruling of the Commissioner of Internal March 18,
Revenue on the Non-eligibility for VAT Zero-Rating of 1999
Automobile Sales to Entities Registered with PEZA,
SBMA and Clark Development Authority
RMC No. 32-99 Japanese Contractors undertaking Overseas Economic May 3,
Cooperation Fund of Japan (OECF) Funded Project are 1999
Exempt from the eight and one half percent (8.5%)
creditable VAT imposed under Section 114(C) of the Tax
Code of 1997 and to the One Percent (1%) Expanded
Withholding Tax (EWT) imposed under Section 2.57.2(E)
of RR No. 2-98 implementing Section 57(B) of the Tax
Code of 1997