REVENUE MEMORANDUM CIRCULAR NO. 72-2009 issued on December 21, 2009 reiterates Revenue Memorandum Circular (RMC) No. 52-2005 imposing the Value-Added Tax (VAT) on the Tollway Operators, as premised under Section 108(A) of the National Internal Revenue Code.
     Based on the exception provided under Section 119 of the Tax Code, as amended by Republic Act No. 9337, the services being rendered by the Tollway Operators are subject to VAT since said services do not fall under the exceptions specified under Section 119 of the Tax Code. The tax issues, including VAT of all Tollway Operators for the years 2007 to 2009 shall be under the jurisdiction of the Task Force on Tollway Operators created pursuant to Revenue Special Order No. 617-2009.
     All Tollway Operators are required to follow the invoicing/receipting format prescribed in RMC No. 40-2005.