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Revenue Regulations No. 16-05

Consolidated Value-Added Tax Regulations of 2005

RR No. 16-05 | 2005-09-01

September 1, 2005
 
REVENUE REGULATIONS NO. 16-05
 
SUBJECT: Consolidated Value-Added Tax Regulations of 2005
TO: All Internal Revenue Officers and Others Concerned

Pursuant to the provisions of Secs. 244 and 245  of the National Internal Revenue Code of 1997, as last amended by Republic Act No. 9337  (Tax Code), in relation to Sec. 23 of the said Republic Act, these Regulations are hereby promulgated to implement Title IV of the Tax Code, as well as other provisions pertaining to Value-Added Tax (VAT). These Regulations supersedes Revenue Regulations No. 14-2005  dated June 22, 2005. 
 
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