Amendments to VAT Regulations, 1994

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BIR REGULATIONS NO. 14-94: Amendments to VAT Regulations, 1994

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Title Source: Supreme Court: Amendments to VAT Regulations, 1994

Law: Bir Regulations No. 14-94

Decision Date: Sep 2, 1994

BIR Regulations No. 14-94 amends the Revised and Consolidated Value Added Tax Regulations, clarifying definitions related to export sales, trade or business activities, and VAT exemptions for various transactions, including real estate and services, while establishing new invoicing and withholding requirements for VAT-registered entities.

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