Administrative Issuances

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Value-added Tax (VAT)

Main Revenue Regulations

     SUBJECT:       Consolidated Value-Added Tax Regulations of 2005

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

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

     SUBJECT:       Amending Certain Provisions 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.

     SUBJECT:       Increasing the Amount of Threshold Amounts for Sale of Residential Lot, Sale of 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 the Consolidated Value-Added Tax Regulations of 2005.

     SUBJECT:       Requiring the Mandatory Submission of Quarterly Summary List of Sales and Purchases (SLSP) by All VAT Registered Taxpayer Thereby Amending Section 4.113-3 of Revenue Regulations No. 16-2005, As Amended

     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.

     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.

     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

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

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

     SUBJECT:       Amends Certain Provisions of Revenue Regulations (RR) 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 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 Diseases

     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.

     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). 

     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)

     SUBJECT:       Further Amending Section 2, Sub-section 4.109-1(B)(p) of Revenue Regulations No. 4-2021, as Amended by Revenue Regulations No. 8-2021, to Implement the Adjustment of the Selling Price Threshold of the Sale of House and Lot, and Other Residential Dwellings for Value-Added Tax Exemption Purposes

Other Issuances

     SUBJECT:       Clarification on the Meaning of “Business Style” Being Required in the Official Receipts and Invoices

     SUBJECT:       Implementing the Ten Percent (10%) Discount and the Value-Added Tax (VAT) Exemption under Republic Act (RA) No. 11861 or the “Expanded Solo Parents Welfare Act”