https://bir-online-tools.com/blog/categories/vat/Recent content in Vat on BIR Online ToolsHugoenBIR Online ToolsMon, 03 Aug 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/vat-sale-of-services-invoice-basis-eopt/Mon, 03 Aug 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/vat-sale-of-services-invoice-basis-eopt/RA No. 11976 (EOPT Act) and its implementing RR No. 3-2024, effective April 27, 2024, moved VAT-registered service providers from cash/collection-basis output VAT to accrual/invoice-basis output VAT, aligning services with the treatment already used for goods, with a transition rule that keeps pre-effectivity outstanding receivables on cash basis.https://bir-online-tools.com/blog/posts/hoa-condo-dues-vat-exemption/Tue, 28 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/hoa-condo-dues-vat-exemption/The BIR’s 2012–2013 circulars taxing association dues as ‘income from beneficial services’ were partly reversed by the Supreme Court for condominium corporations, but the homeowners’ association rule under RMC 9-2013 and RA 9904’s conditional exemption still applies differently — this guide separates the two and shows how a mixed-income HOA or condo corp should treat dues versus outside rental income.https://bir-online-tools.com/blog/posts/input-vat-allocation-zero-rated-sales/Tue, 28 Jul 2026 00:00:00 +0000https://bir-online-tools.com/blog/posts/input-vat-allocation-zero-rated-sales/How to apply the ratable apportionment rule under NIRC Section 110 and Section 4.110-4 of RR No. 16-2005 when input VAT can’t be directly attributed to zero-rated or regular sales, with a worked exporter example allocating a shared input VAT pool by sales ratio.