Taxa A. Value-Added Tax. (Secs. 105 to 115 ofthe NIRC as amended by RA 10963) 1. VAT In Generat 1. Nature and characteristi of VAT in general Sec 4105-2 of BR No. 16.05 4 CIR vs. Magesysay Lines GR No. 146984 Joy 28,2006 4-CIR vs. Seagate Technology (Phils) GR No. 153856 February 11, 2005 —— 2. VAT as an indirect tax "3 Contex Corporation ve. CIR GR No, 151135 dated iy 2, 2004 3. Persone Liable (Sec. 105) |2. Persons labo in gonoral ‘4 Cis. COURT GF APPEALS and COMMONWEALTH MANAGEMENT AND SERVICES CORPORATION (COMASERCO) GR (No. 125355, Mareh 30, 2000 ec, MY KAY b. Who are required to register for VAT. ‘See. 236(), [Se 9.2361 of BR No. 1605) See. 2364) Optional VAT Registration (Sec, 296 H) [Sec 9236-1 of RR No, 1605] 4. Moaning of the phrase “inthe course of trade of business” (Sec. 105) See. 4105-3 of BRINo. 16-05 6: CIR ve. Magsayeay Lines GR No, 146964 dated uly 28, 2006 ——————— 7 Mindanao ll Geothermal Partnership vs. CIR GR No. 19330] dated March II 2013——— {@-CIR vs. Sony Philippines, In. GAR. No, 178697, November 17, 2010 CANTA, EARLO 4. Power Sector Asacts end Linblites Management Corporation (PSALM) vs. CIR, GRNo 19146 dated Agi 8, 2017 CACATIAN 5. Exceptions to the Rule of Regularity AMABELE 6 Suet Tac. npat Tees ‘Sources of Input Tax (Sec. 110 A) 1B. Exeess Output or inp Tax (See. 110 8: Rulon Input Tax on Capital Goods (See. 4.1103 of RR No. 16-05) ANANEA, JOVENTING BALE, ANGELICA 44. Substantlation of Input Tax Credite (Sec. 4.11048 of RR No. 16-05) 20CIR ve. Sony Philippines, Inc, GR. No. |78697, November 17,2010 ‘Section 113 and 257 Sec. 4110-8 of BR No. 16.05 See. 4:113-1(B) of RR No. 16-05 IL Vatable Transaesions 1, Vatable Sale on Goods & Services 2 Definition of goods and services (Sec. 196 and Sec. 108) Real Properties (Sec. 4.106-¢ of RR No. 16:5) b. VAT base for goods and services Sec. 106 and Sec.108 ‘See. 4.106-9 of RR No. 16.05 ‘Sec 4108-4 of BR No. 16.05, at amended by RR No. 4-07 Meaning af gross selling price and gross recaipts (Sec. 106 and Sec.108) Sec. 11 of RR No. 407 ‘#Medicard Philippines, Inc. vs. IR GR No, 222743 eae pe, 2017 CAuaca, NORIANIZAR 4 Rides on tales of Real Property () Raloon Ser on Inveaimont [RR No. Sec. 4.1063 of RR No, 16-05 at amended by Sec. 3 of RR No, 467] Q) Rule on sale of real property used in busines See 14 Q)otRRNe: 87 (2) Corrolato with Sec 109 on exempt sales of Real Property Sec 4.108-(p)(1) of BR No. 1608, as amended by RR No. 487 and RR No. 13-18) Sale of Parking Lo (Sec. 4109-1(9)(4), RR No. 16.5, er amended by RR No. 13-2012) Sale of Adjacent ane (@R No 132012) & Transactions deemed sae (See 1088) () Rationale of mpeation @} Enumeration See 41067 BRNO. 16-05, See 106(8),NIRC See: 4.106-S(0), AR No. 16.05 See 41068 (8), RRNo. 16.05 (@) Tox Bate of Transactions Doomed Salo See 4.1067 (B), BR No, 16.05 {Rules for Cortain Services (1) "Common CarersSecs. 108, 109(5) 116, 117 and 118 (as amended by RA 10963) Soc. 4.108-2Nos. 11 and 12 of BRINo. 16-05 Soe. 4.108-3 of BR No. 16.05 2) Loses of ‘See 4108-3 of RR No. 16.05 LLeaso of Residential Units -[Soc. 4.109-1(8)(q) of RR No. 16-05] Amendments of Section 109 on Enumerated VAT-cxempt Transactions under Rep. Act No. 10963 (TRAIN) on Threshold of [Lease of Resifential Units exempt from VAT. (RR No. [3 @) Profesional Services RMC No, AMC No. (Medical Sorvicos See Sos ip orAR Ne tes {2 2hlippine HealdbeareProvbars ve CIR. GR No 168129 Apt 26,2007 pumauane, JAIME (© Cinema Operators Proprietors (/F-CIR vs SM Prime Holdings, GR No, 183505 cated February 26, 2010~ coRoERD, MIeILA (©) VAT on Ti Fees abl en Ge SOF and the CR, GRNo, 192007 hte iy 12,201-—————— @AEBICLO, VoWN ( Franchise Grantact Sec, 4108-3(h), BR No, 16-05 Mf: PAGCOR w. BIR; GR No. 172087; March 15, 21h. pene gata, PHYLLIS 2. VAT on Importations VAT imposition on Importation (Sec. 107) Exempt Importations under Sec. 109, as amended by RA No. 10863, € Transfer of Goods by Taxcexempt Persons (Sec. 107) Zero-ated Sales &VAT-exempt Transactions Ie Natur of Zro Rated Sales 21 Zero Rated Sale of Goods (Se. 106) (Soe Sec 2 RR 13.2018 amending Sec 4196-5 of RR 16-200, a farther amended by the TRAIN, tam 2. _ Zero Ratod Sale of Serces (Sec. 1008) (See See 2 RR 13-2018 amending Se 4.1005 f AR. 163905) GEIR vs. American Express GR Ne 152609 dated June 29,20 ERR Lorene ‘CIR ve BUREISTER AND WAIN SCANDINAVIAN CONTRACTOR MINDANAO, INC. GR No, (9295 de unary2,2007-— Dero, {FeciR os, Acestes (PH) Hotel Corporation GR No, H7295 dated Febriary 16 2007——-—- MBCA Paoad , KANE ‘2. Automatic zro-rate ws Effectively zero-rate (APCIR ve. Seagate Technology Phils) GR No. 153866 February I, 2005 DEV/¢ , TOCE Lynd _22.GR vs, Toshiba Information Equipment (Pils) Ine. GR No. 150154 dated AugIs9. OS————"—- Parxre FARL 1. Destination princlpleand cross border doctrine .2-CiR vs. American Express GR No. 152609 dated June 28, 2005———————~_ FERNAN PED Anns Be-CiR ws. Tosh Information Equipment GR No. 150154 dated August 9.2005 MAL), ERVEN ‘c._ Zevo Rated Sales ve. Exempt Sales {5-IR ws, Cebu Toyo Corp. GR No. 49073 dtedFebrary 16,200 Freq enk, Vln anv ‘& Enumeration of Exempt Transactions (Sec. 109) Sec (©) OF RR No, 16-05 26 amended by RR 13-2018 Exempt Persons ve. Exempt Transactions SHG ws. Seagate Technology (Phils) GR No. 133866 February I, 2005- {Amendments under Rep, Act No. 10278 g. Amendments of Section 106 on Enumerated Export Sales undar Rep. Act No. 10963 (TRAIN) & the Vetosd Provislons ® t —— eneco, Lew Feux ‘Amendments of Section 108 on Enumerated Zero-Rated Services under Rep. Act No. 10963 (TRAIN) & the Vetoed Provisions ‘Amendments of Section 109 on Enumerated VAT-exempt Transactions under Rep, Act No. 10963 (TRAIN) IV. Transitional & Presumptive Input Taxes ‘See. 1 of tho NIRC See 4 ft of RRNo. 16.05 21-Fort Bonifacio Development Corporation ws. CIR.GR No. 58885 dated prt 22008 RLOKET, W/O V. VAT Claim for Refund Sec. 112(A) of the NIRC 1. Compare with See. 204 and 228 2 Grounds 3. Periods ‘Sec: 112 of the NIRC (as amended by RA 10963) RMC No, 17-2018 CHARLOTTE 3} Contox ws. CIRGR No, 151135 dated hy 2,200¢@——————_ LOMIEA-D, “qr Atlas Consolidated Mining vs. CIR GR Nos. 141104 and 148763 une, 2007. Loreenl2d, Cuaieitt (2 iRom Miran Papi Corp GR No 7278 de opener 2206 naemnay macy‘31- Coca-Cola Bottiers Philippines, In. ws. CIR, GR No. 222028 dated February 19, 2018-——— +33: Siticon Pils, Inc. vs. CIR, GR No, 172378 cated Jamary 17,201 2 2 21° CIR vs, SAN ROQUE POWER GR No, 187485 dated Fobruay/ 12,2013. PARIL, FARRAH 4. “Amendments of Section 112 under Rep. Act No. 10963 (TRAIN) on Change of Period from 120 to 90 days and No Inaction Provisions and Penalties for BIR Inaction. (See Sec 2 RR 13-2018 amending Sec 4.112-1 of RR 16-2005) I Other Matters ‘Invoicing Requirements (Gee. 113) [S0e. 4113-1 of RR No, 16-05] Pr-¥Mlcrosoft Phils, In. ws. CIR, GR No. 180173 éted April 6, 201|———————___________ Permaro, @icAu RECHDO, ROAUE Information which must be contained (See 113) ROBE, accu ‘Consequences of Issuing Erroneous VAT Invoice (Gee. 113) [RAINo. 4.1 134 of RR No. 16-05) Filing of Monthly and Quarterly VAT Returns and Payment of VAT (Sec. 114) “Amendment of the TRAIN Law ‘Summary List of Sales and Purchases (RR No. 1-2012) “Amendments of Section 114 under Rep. Act No. 10963 (TRAIN) on Changes in Filing €o Quarterly Filing of VAT Return (See Sec 2 AR 12018 amending Sec 4.1 14-1 of RR 16-2005) Withholding VAT (Sec. 114 C) [Sec.4.114:2 of RR No. 16.05 as amended by Sec.22 of RR No. 4-07 and RR 13-2018] 1). Government payments {@) Amendments of Section 114 under Rep. Act No. 10963 (TRAIN) on Change from Final Withholding VAT to Credieable Withholding VAT on Government Payments @) Services Rendered by Non-residents ©) Withholding VAT RoturesiTime of Payment (©) Power ofthe Commissioner to Suspend Business Operations (Sec5)[Sec. 4.1151 of RR No. 16.05]