Tax Alert No. 74 [Revenue Memorandum Order (RMO) No. 54-2019 dated 7 October 2019]
Modification of Alphanumeric Tax Code (ATC) for Value-Added Tax under Revenue Regulations (RR) No. 8-2002 (Amending Further Pertinent Provisions of RR No. 7-95, as amended, with respect to the time of Filing of Quarterly VAT Returns; Contents and Submission of Quarterly Total of Monthly Sales and Purchases Per Supplier or Customer, and Providing for the Penalties and Effect of Non-Submission Thereof; and Clarifying Further the Mode of Remittance of VAT Due from Non-Residents)
