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TAXATION II

PART III

VALUE-ADDED TAX
Sections 105-115 of the NIRC, amended by RA No. 9337
Implemented by RR No. 16-05 as amended by RR No. 4-07

I. PRELIMINARY MATTERS
a. Nature and characteristic of VAT in general
Sec. 4.105.-2 of RR No. 16-05
CIR vs. Magsaysay Lines GR No. 146984 dated July 28, 2006
CIR vs. Seagate Technology (Phils) GR No. 153866 February 11, 2005

b. VAT as an indirect tax


Contex vs. CIR GR No. 151135 dated July 2, 2004

c. Persons Liable (Sec. 105)


i. Persons liable in general
CIR vs. CA and Commonwealth Management Services GR No. 125355
dated March 30, 2000.
ii. Who are required to register for VAT (Sec. 236 G) [Sec. 9.236-1
of RR No. 16-05]
iii. Optional VAT Registration (Sec. 236 H) [Sec. 9.236-1 of RR No.
16-05]
d. Meaning of the phrase “in the course of trade of business” (Sec. 105)
Sec. 4.105-3 of RR No. 16-05
CIR vs. Magsaysay Lines GR No. 146984 dated July 28, 2006

e. Exceptions to the Rule of Regularity


f. Output Tax vs. Input Taxes
i. Sources of Input Tax (Sec. 110 A)
ii. Excess Output or Input Tax (Sec. 111 B)
iii. Rule on Input Tax on Capital Goods (Sec. 4.110-3 of RR No. 16-
05)
iv. Substantiation of Input Tax Credits (Sec. 4.110-8 of RR No. 16-
05)

II. VAT ON GOODS AND SERVICES


a. Definition of goods and services (Sec. 106 and Sec. 108)
b. VAT base for goods and services (Sec. 106 and Sec.108)
c. Meaning of gross selling price and gross receipts (Sec. 106 and
Sec.108)
d. Rules on sales of Real Property
i. Rule on Sales on Instalment [RR No. Sec. 4.106-3 of RR No. 16-
05 as amended by Sec. 3 of RR No. 4-07]
ii. See also rule on sale of real property use in business (Sec. 14 (l)
of RR No. 4-07)
iii. Correlate with Sec. 109 on exempt sales of Real Property
e. VAT on Importations (Sec. 107)
i. Exempt Importations under Sec. 109
ii. Transfer of Goods by Tax-exempt Persons (Sec. 107 B)
f. Transactions deemed sale (Sec. 106 B)
i. Rationale of Imposition
ii. Enumeration – Sec. 4.106-7 RR No. 16-05
iii. Tax Base of Transactions Deemed Sale
g. Rules for Certain Services
i. Common Carriers
1. Sec. 4.108-2 Nos. 11 and 12 of RR No. 16-05
2. Sec. 4.108-3 of RR No. 16-05
ii. Lease of Properties
1. Sec. 4.108-3 of RR No. 16-05
2. Lease of Residential Units – [Sec. 4.109-1 (B)(q) of RR No.
16-05]
iii. Professional Services
iv. Medical Services
1. Sec. 4.109-1 (B)(g) of RR No. 16-05
Philippine Healthcare Providers vs. CIR GR No. 168129 dated
April 24, 2007

III. ZERO RATED SALES OF GOODS AND SERVICES and VAT EXEMPT
SALES
a. Nature of Zero Rated Sales
b. Zero Rated Sale of Goods (Sec. 106)

c. Zero Rated Sale of Services (Sec. 108 B)


CIR vs. American Express GR No. 152609 dated June 29, 2005
CIR vs. Burmeister and Wain GR No. 153205 dated Jaunary22, 2007
CIR vs. Acesite GR No. GR No. 147295 dated February 16, 2007

d. Automatic zero-rate vs. Effectively zero-rate


CIR vs. Seagate Technology (Phils) GR No. 153866 February 11, 2005
CIR vs. Toshiba Information Equipment GR No. 150154 dated August 9,
2005

e. Destination principle and cross border doctrine


CIR vs. American Express GR No. 152609 dated June 29, 2005
CIR vs. Toshiba Information Equipment GR No. 150154 dated August 9,
2005

f. Zero Rated Sales vs. Exempt Sales


CIR vs. Cebu Toyo Corp. GR No. 149073 dated February 16, 2005

g. Enumeration of Exempt Transactions (Sec. 109) Sec. 4.109-1 (B) of RR


No. 16-05
h. Exempt Persons vs. Exempt Transactions
i. CIR vs. Seagate Technology (Phils) GR No. 153866 February 11, 2005

IV. TRANSITIONAL AND PRESUMPTIVE INPUT TAX


Sec. 4.111-1 of RR No. 16-05
Fort Bonifacio Development vs. CIR GR No. 158885 dated April 2, 2009

V. VAT REFUND
a. Compare with Sec. 204 and 229
b. Grounds
c. Periods
Contex vs. CIR GR No. 151135 dated July 2, 2004
Atlas Consolidated Mining vs. CIR GR Nos. 141104 and 148763 dated June
8, 2007
CIR vs. Mirant Pagbilao Corp. GR No. 172129 dated September 12, 2008
Northern Mini Hydro vs. CIR CTA Case No. 7257 dated May 28, 2009
(also read the separate opinion of Justice Acosta)

VI. OTHER MATTERS


a. Invoicing Requirements (Sec. 113) [Sec. 4.1113-1 of RR No. 16-05]
b. Information which must be contained (Sec. 113)
c. Consequences of Issuing Erroneous VAT Invoice (Sec. 113) [ RR No.
4.113-4 of RR No. 16-05]
d. Filing of Monthly and Quarterly VAT Returns and Payment of VAT (Sec.
114)
e. Withholding VAT (Sec. 114 C) [Sec. 4.114-2 of RR No. 16-05 as
amended by Sec. 22 of RR No. 4-07]
i. Government payments
ii. Services Rendered by Non-residents
iii. Withholding VAT Returns/Time of Payment
f. Power of the Commissioner to Suspend Business Operations (Sec. 5)
[Sec. 4.115-1 of RR No. 16-05]