2 2004 clarifying the issues on vat taxable

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2-2004 Clarifying the Issues on VAT Taxable Transactions of Philippine Ports Authority Amending Revenue Memorandum Circular No. 20-88, Pursuant to Republic Act No. 7716 as Implemented by Revenue Regulations No. 7-95 January 7, 2004 RMC No. 6-2003 Clarifying Certain Issues Relative to the Services Rendered by Individual Professional Practitioners, 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 January 22, 2003 RMC No. 61-2003 Issuance of VAT Invoices/Receipt for Non-VAT/Exempt Sale of Goods, Properties or Services October 8, 2003 RMC No. 49-2003 Amending Answer to Question Number 17 of Revenue Memorandum Circular No. 42-2003 and Providing 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 August 27, 2003 RMC No. 42-2003 Clarifying certain issues raised 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 July 23, 2003 RMC No. 30-2003 Clarification of Paragraph 1-Q of Revenue Memorandum Circular No. 28-2003 May 21, 2003 RMC No. 56-2002 Taxability of Health Maintenance Organizations (HMOs) for VAT purposes December 18,
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2002 RMC No. 45-2001 Taxability of Pawnshop Operators for VAT Purposes October 12, 2001 RMC No. 28-2001 Taxability of Movie/Cinema House Operators for VAT Purposes July 2, 2001 RMC No. 25-99 Disseminating the Ruling of the Commissioner of Internal Revenue on the Non-eligibility for VAT Zero-Rating of Automobile Sales to Entities Registered with PEZA, SBMA and Clark Development Authority March 18, 1999 RMC No. 32-99 Japanese Contractors undertaking Overseas Economic Cooperation Fund of Japan (OECF) Funded Project are 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
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