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Implementing 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

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)

REVENUE REGULATIONS NO. 9-2021 | 2021-06-09

REPUBLIC OF THE PHILIPPINES 
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

Date: June 09 2021

REVENUE REGULATIONS NO. 9-2021

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)

TO : All Internal Revenue Officials, Employees and Others Concerned

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