Revenue Memorandum Orders RMO No. 73-98RMO No. 73-98
RMO No. 73-98 — Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs. Digest
REVENUE MEMORANDUM ORDER No. 73-98 issued September 30, 1998 prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VAT registered taxpayers in the computerized Revenue District Offices (RDOs). Only VAT paid on equipment and facilities imported by non-VAT persons for its business use are subject for tax credit/refund. Claims for VAT/credit refund from non-VAT registered taxpayers will be accepted and evaluated by the RDO having jurisdiction over the taxpayer.
同类文件 Revenue Memorandum Orders
- RMO No. 23-2004 — Prescribes the policies and guidelines for the selective data restoration and adhoc run for data archiving and purging activities Digest | Full Text | Annex(RMO No. 23-2004)
- RMO No. 08-2006 — Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS) Digest | Full Text | Annex A(RMO No. 08-2006)
- RMO No. 8-2020 — Amends RMO No. 29-2006 on the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from the service and the inclusion of exit interview Digest | Full Text | Memo | Annex A | Annex B | Annex C(RMO No. 8-2020)
- RMO No. 49-2010 — Amends RMO No. 12-2010 relative to the Assistant Chiefs’ Challenge System Digest | Full Text(RMO No. 49-2010)
- RMO No. 11-2007 — Prescribes the manner by which all papers and correspondence for signature by the Officer-In-Charge, Commissioner of Internal Revenue, Lilian B. Hefti, shall be prepared Digest | Full Text(RMO No. 11-2007)
- RMO No. 11-2008 — Amend the criteria for bank accreditation and pre cribe the policie , guideline and procedure relative to the determination of the applicable float period a incentive to Authorized Agent Bank (AAB ) and impo ition of penaltie for violation committed by AAB Dige t | Full Text(RMO No. 11-2008)
- RMO No. 91-98 — Suspends all field operations of the BIR relative to examination and clarification of taxpayer’s record and other transactions effective December 16,1998 until January 11,1999 Digest(RMO No. 91-98)
- RMO No. 37-2013 — Prescribes the policies and guidelines in the formulation and implemention of a Comprehensive Drug-Free Workplace program(RMO No. 37-2013)
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。