REVENUE MEMORANDUM CIRCULAR NO. 30-2005 issued on July 2, 2005 circularizes the notice for the deferment of Revenue Regulations (RR) No. 14-2005, which provides for the rules and regulation to implement the new Value-Added Tax (VAT) Law.
           In compliance with the Temporary Restraining Order (TRO) in the cases of Association of Pilipinas Shell Dealers et. al. versus Cesar V. Purisima, in his capacity as Secretary of the Department of Finance, et. al. (G.R. No. 168461) and Francis Joseph G. Escudero et. al. versus Cesar V. Purisima, in his capacity as Secretary of Finance, et. al. (G.R. No. 168463) promulgated by the Supreme Court on July 1, 2005, the implementation of RR No. 14-2005 is deferred until such time that the TRO issued by the Supreme Court is lifted.
           However, VAT already collected and for which VAT invoice/receipt have been issued shall be declared in the monthly VAT declaration for the month pertaining thereto and remitted to the Bureau of Internal Revenue (BIR) on or before the deadline required for the filing thereof.
          All non-VAT invoices/receipts which were stamped as VAT invoice in compliance with RR No. 14-2005 shall be re-stamped with the following words on the face of the invoice in red ink: “Non-VAT no input allowed.” Furthermore, a line shall be drawn across the previously stamped words “VAT-registered”.
           All VAT taxpayers who become exempt from VAT under Republic Act (RA) No. 9337 who has stamped their VAT invoice with the words “Non-VAT registered as of _________” shall draw a red line across the word “Non”.
       In line with the TRO, BIR shall revert the VAT status of concerned taxpayers to their registration status prior to July 1, 2005 and make the necessary notification.
            All taxpayers shall be liable for the taxes and the tax rates they were subject to prior to the effectivity of RA No. 9337 on July 1, 2005.