No. of Issuance

Subject Matter

Date of Issue

 RR No. 1-2017

Prescribes the regulations governing the applications for Value-Added Tax (VAT) credit/refund filed under Section 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

January 18, 2017 

RR No. 2-2017 Amends RR No. 3-2016 particularly on when the payment of taxes through credit/debit/prepaid card is deemed made and the liability of the Authorized Agent Bank-Acquirer in case of non-payment
(Published in Manila Bulletin on February 9, 2017)
Digest | Full Text
February 8, 2017