RR No. 15-2021 — Defers the implementation of RR No. 9-2021 relative to the imposition of 12% VAT on transactions covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National Internal Revenue Code of 1997, as amended (Published in Malaya Business Insight on July 29, 2021)
REPUBLIC OF THEPHILIPPINES
DEPARTMENT OF FINANCF BUREAU OF INTERNAL REVENUE
s-
21 Jufy 2021
REVENUE REGULATIONS NO. 15-2021
SUBJECT Deferring the Implementation of Revenue Regulations (RR) No. 9-2021, which Amended RR No. 16-2005, as amended, to Implement the imposition of Twelve Percent (12%) Value-Added Tax (VAT) on Transactions Covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National internal Revenue Code (NIRC) of 1997, as amended
TO All internal Revenue Officials, Employees and Others Concerned
implementation of Revenue Regulations (RR) No. 9-2021 dated June 9, 2021 is hereby deferred until the issuance of an amendatory revenue regulations. In view of the continuing COVID 19-pandemic and its impact to the export industry. the
This Reguiations shall take effect immediately.
CARLOS G. DOMINGUEZ
Secretary of Finance
JUL 2 7 2321
Recommending Approvat: Commissioner of internal Revenue CAESAR R. DULAY aaAit 044205 BUREAU QF INTERNAL REVENUE Kti. NnNi ...LS MGT. DIVISION JUL 28 2021 2:45P.M JAU Ma
3:05
同类文件 Revenue Regulations
- RR No. 7-2015 — Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters (Published in Manila Bulletin on April 1, 2015) Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E(RR No. 7-2015)
- RR No. 7-2018 — Amends certain sections of Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-13, relative to the due process requirement in the issuance of a deficiency tax assessment. (Published in Manila Bulletin on February 1, 2018) Digest | Full Text(RR No. 7-2018)
- RR No. 1-2018 — Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94 (Published in Manila Bulletin on January 18, 2018) Digest | Full Text(RR No. 1-2018)
- RR No. 23-2020 — Implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended (Published in Malaya Business Insight on October 2, 2020)(RR No. 23-2020)
- RR No. 8-2024 — Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers (Date Posted: April 12, 2024)(RR No. 8-2024)
- RR No. 11-2025 — Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066 (Date Posted: February 27, 2025)(RR No. 11-2025)
- RR No. 10-2015 — Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/software (Published in Manila Bulletin on September 22, 2015) Digest | Full Text(RR No. 10-2015)
- RR No. 16-2003 — Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores" (published in Philippine Star on April 30, 2003) Digest | Full Text(RR No. 16-2003)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。