Revenue Regulation No. 31-2003 December 18, 2003
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Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service.
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Revenue Regulation No. 30-2003 December 15, 2003
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Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes.
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Revenue Regulation No. 29-2003 December 1, 2003
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Prescribes the policies and procedures for the advance payment of VAT on the sale of flour.
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Revenue Regulation No. 28-2003 November 20, 2003
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Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury.
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Revenue Regulation No. 27-2003 October 9, 2003
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Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.
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Revenue Regulation No. 26-2003 October 7, 2003
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Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use.
| Annex A | Annex B |
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Revenue Regulation No. 25-2003 September 16, 2003
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Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224.
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Revenue Regulation No. 24-2003 August 29, 2003
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Amends RR No. 16-2003 relative to the taxation of Privilege Stores.
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Revenue Regulation No. 23-2003 August 28, 2003
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Prescribes the revised tax classification of new brands of alcohol products, including variants thereof based on the current net retail prices
| Annex A |
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Revenue Regulation No. 22-2003 August 16, 2003
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Implements the revised tax classification of new brands of cigarettes and variants thereof based on the current net retail prices
| Annex A |
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Revenue Regulation No. 21-2003 July 18, 2003
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Further amends the Transitory Provisions of RR No. 4-2003, which pertains to the deadlines of submission of inventory list and inventory taking of automobiles
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Revenue Regulation No. 20-2003 June 27, 2003
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Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies
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Revenue Regulation No. 19-2003 June 9, 2003
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Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until September 8, 2003
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Revenue Regulation No. 18-2003 May 15, 2003
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Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobiles
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Revenue Regulation No. 17-2003 May 6, 2003
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Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax
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Revenue Regulation No. 16-2003 April 29, 2003
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Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores"
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Revenue Regulation No. 15-2003 April 16, 2003
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Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returns
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Revenue Regulation No. 14-2003 April 3, 2003
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Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax
| Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
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Revenue Regulation No. 13-2003 March 27, 2003
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Futher defers the implementation of RR No. 4-2003, as amended, until May 18, 2003
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Revenue Regulation No. 12-2003 March 11, 2003
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Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003
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Revenue Regulation No. 11-2003 March 4, 2003
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Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers
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Revenue Regulation No. 10-2003 March 4, 2003
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Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998"
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Revenue Regulation No. 9-2003 February 26, 2003
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Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco products
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Revenue Regulation No. 8-2003 February 19, 2003
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Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31,2003, except for the compliance requirements provided in the transitory provisions of the RR
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Revenue Regulation No. 7-2003 February 11, 2003
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Provides guidelines in determining whether a particular real property is a capital asset or an ordinary asset for purposes of imposing Capital Gains Tax, or the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT)
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Revenue Regulation No. 6-2003 February 10, 2003
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Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availments
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Revenue Regulation No. 5-2003 February 4, 2003
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Implements the remittance of the shares/allotment from certain internal revenue taxes to the provinces/city comprising the expanded ARMM
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Revenue Regulation No. 4-2003 January 30, 2003
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Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles
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Revenue Regulation No. 3-2003 January 29, 2003
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Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003
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Revenue Regulation No. 2-2003 January 17, 2003
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Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997
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Revenue Regulation No. 1-2003 January 7, 2003
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Imposes Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003
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Revenue Regulation No. 30-2002 December 26, 2002
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Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001
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Revenue Regulation No.29-2002 December 20, 2002
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Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugar
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Revenue Regulation No.28-2002 December 20, 2002
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Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month
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Revenue Regulation No. 27-2002 December 19, 2002
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Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995"
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Revenue Regulation No.26-2002 December 19, 2002
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Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification
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Revenue Regulation No.25-2002 December 16, 2002
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Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income
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Revenue Regulation No.24-2002 December 16, 2002
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Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration
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Revenue Regulation No.23-2002 December 2, 2002
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Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and rates
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Revenue Regulation No.22-2002 November 29, 2002
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Prescribes the rules in the sale or disposition of real estate obtained by the government in payment of taxes, penalties or costs arising under Section 216 of the Tax Code
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Revenue Regulation No.21-2002 November 26, 2002
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Prescribes the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns
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Revenue Regulation No.20-2002 November 25, 2002
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Clarifies the tax treatment of income earned from unregistered activities by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995
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Revenue Regulation No. 19-2002 November 25, 2002
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Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax
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Revenue Regulation No.18-2002 November 15, 2002
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Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP)
| Amendments of RR 12-2002 |
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Revenue Regulation No.17-2002 October 16, 2002
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Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002
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Revenue Regulation No.16-A-2002 November 7, 2002
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Prescribes November 19, 2002 as the effectivity date of RR No. 16-2002 relative to the modes of and procedures for the payment of internal revenue taxes through Authorized Agent Banks
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Revenue Regulation No.16-2002 October 14, 2002
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Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks
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Revenue Regulation No.15-2002 October 7, 2002
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Governs the imposition of Income Tax on the Gross Philippine Billings, other income of International Air Carriers and Common Carrier's Tax, as well as the manner of claiming deductions on travel expenses and freight charges incurred
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Revenue Regulation No.14-2002 September 13, 2002
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Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation thereto
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Revenue Regulation No.13-2002 September 13, 2002
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Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)
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Revenue Regulation No.12-2002 September 12, 2002
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Provides the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Abatement Program (VAAP) for taxpayers with underdeclared sales/receipts/income for the calendar and fiscal years 2000, and 2001, and the first and second quarter ending June 30, 2002, pursuant to the RELIEF Program of the Bureau of Internal Revenue, and the consequences for non-availment thereof
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Revenue Regulation No. 11-2002 August 8, 2002
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Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation process
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Revenue Regulation No. 10-2002 July 18, 2002
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Authorizes the imposition of a ceiling on entertainment, amusement and recreational expenses
| Entertainment, Amusement Recreational Expenses |
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Revenue Regulation No. 9-2002 July 5, 2002
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Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)
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Revenue Regulation No. 8-2002 June 24, 2002
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Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents
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Revenue Regulation No. 7-2002 June 24, 2002
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Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax
| Revalidation |
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Revenue Regulation No. 6-2002 June 5, 2002
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Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90
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Revenue Regulation No. 5-2002 May 27, 2002
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Prescribes the establishment of electronic linkage with excise establishment
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Revenue Regulation No. 4-2002 April 5, 2002
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Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed
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Revenue Regulation No. 3-2002 March 27, 2002
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Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax
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Revenue Regulation No. 2-2002 March 27, 2002
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Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon
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Revenue Regulation No. 1-2002 March 27, 2002
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Prescribes the use of new Excise Tax return forms
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Revenue Regulation No. 21-2001 December 19, 2001
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Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001
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Revenue Regulation No. 20-2001 November 28, 2001
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Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperatives
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Revenue Regulation No. 19-2001 November 28, 2001
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Amendment to the Agreement Between the Bureau of Internal Revenue and the Authorized Agent Bank (AAB) Relative to the Collection of Internal Revenue Tax Liabilities Through the Banking System Pursuant to Executive Order No. 937, as Implemented by Revenue Regulations No. 5-84, as Amended.
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Revenue Regulation No. 18-2001 November 14, 2001
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Prescribes the guidelines on the monitoring of the basis of property transferred and shares received, pursuant to a tax-free exchange of property for shares, as well as establishes the policies governing the imposition of fees fro the monitoring thereof
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Revenue Regulation No. 17-2001 November 14, 2001
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Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"
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Revenue Regulation No. 16-2001 October 30, 2001
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Extends further the deadline for availment of the Voluntary Assessment Program until December 15, 2001, and prescribes a more flexible manner of payment of the amount due thereon
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Revenue Regulation No. 15-2001 October 18, 2001
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Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactions.
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Revenue Regulation No. 14-2001 October 10, 2001
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Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross income
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Revenue Regulation No. 13-2001 October 10, 2001
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Implements the provisions of the Tax Code regarding the authority of the Commissioner of Internal Revenue to abate or cancel internal revenue tax liabilities of certain taxpayers
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Revenue Regulation No. 12-2001 September 10, 2001
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Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposes
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Revenue Regulation No. 11-2001 September 10, 2001
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Amends RR No. 1-68, as amended, otherwise known as the private Retirement Benefit Plan Regulations
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Revenue Regulation No. 10-2001 September 10, 2001
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Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereof.
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Revenue Regulation No. 9-2001 August 16, 2001
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Regulates the electronic filing of tax returns and payment of taxes
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Revenue Regulation No. 8-2001 August 1, 2001
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Establishes the policies and procedures governing the availment of the Voluntary Assessment Program granting taxpayers the privilege of last priority in the audit and investigation of all internal revenue taxes for the taxable year ending December 31, 2000 and all prior years under certain conditions
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Revenue Regulation No. 7-2001 August 1, 2001
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Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities
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Revenue Regulation No. 6-2001 August 1, 2001
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Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and others
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Revenue Regulation No. 5-2001 August 1, 2001
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Revokes the requirement for non-resident citizens, overseas contract workers and seamen to file information returns on income derived from sources outside the Philippines.
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Revenue Regulation No. 4-2001 April 16, 2001
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Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000
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Revenue Regulation No. 3-2001 April 16, 2001
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Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national government
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Revenue Regulation No. 2-2001 March 9, 2001
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Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax
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Revenue Regulation No. 1-2001 March 5, 2001
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Extends further the deadline for the accreditation of Tax Agents to June 30, 2001
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Revenue Regulation No. 14-2000 December 29, 2000
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Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to the sale, exchange or disposition by a natural person of his "principal residence"
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Revenue Regulation No. 13-2000 December 29, 2000
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Implements the provisions of Section 34(B) of the Tax Code of 1997 relative to the requirements for the deductability of interest expense from the gross income of a corporation or an individual engaged in trade, business or in the practice of profession
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Revenue Regulation No. 12-2000 December 29, 2000
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Extends further the deadline for the accreditation of tax agents from December 31, 2000 to February 28, 2001
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Revenue Regulation No. 11-2000 December 29, 2000
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Prescribes the registration and filing of income tax returns and payment of income tax, if any, of marginal income earners with gross sales/receipts not exceeding P 100,000.00 during any twelve (12) month period
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Revenue Regulation No. 10-2000 December 29, 2000
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Amends further RR Nos. 2-98, 3-98 and 8-98 with respect to the exemption of monetized leave credits of government officials and employees and the enumeration of "de minimis" benefits which are exempt from income tax on compensation and from fringe benefits tax
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Revenue Regulation No. 9-2000 November 22, 2000
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Identifies the persons liable and responsible for the payment/remittance of the Documentary Stamp Tax
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Revenue Regulation No. 8-2000 November 22, 2000
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Amends provisions of RR Nos. 2-98 and 3-98 relative to the "De Minimis" benefits, Additional Compensation Allowance, Representation and Transportation Allowance and Personal Economic Relief Allowance
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Revenue Regulation No. 7-2000 November 7, 2000
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Amends RR No. 2-98 regarding the requirement for list of income payees
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Revenue Regulation No. 6-2000 September 25, 2000
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Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the Bureau
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Revenue Regulation No. 5-2000 August 15, 2000
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Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer
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Revenue Regulation No. 4-2000 August 15, 2000
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Prescribes the posting in place of business of a notice on the requirement for the issuance of sales/commercial invoices and/or official receipts by persons engaged in trade or business, including the exercise of profession
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Revenue Regulation No. 3-2000 August 15, 2000
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Extends the deadline for the accreditation of tax agents
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Revenue Regulation No. 2-2000 January 15, 2000
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Prescribes the procedures to be adopted during the transition period in the phase-out of leaded gasoline in Metro Manila
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Revenue Regulation No. 1-2000 January 6, 2000
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Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprises
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Revenue Regulation No. 19-99 December 29, 1999
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Prescribes the regulations relative to the imposition of VAT beginning January 1, 2000 on the sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes
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Revenue Regulation No. 18-99 December 29, 1999
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Prescribes the regulations relative to the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2000
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Revenue Regulation No. 17-99 December 27, 1999
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Prescribes the regulations to implement the 12% increase in the Excise Tax imposed on distilled spirits, wines, fermented liquors and cigars and cigarettes packed by machine effective January 1, 2000
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Revenue Regulation No. 16-99 November 23, 1999
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Amends RR No. 1-95 and other related rules and regulations relative to the grant of tax incentives to enterprises registered in the Subic Special Economic and Freeport Zone
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Revenue Regulation No. 15-99 November 17, 1999
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Defines the functions and composition of the Revenue Regional Accreditation Board and the Revenue National Accreditation Board, as well as provides the rules for the accreditation/dis-accreditation of tax practitioners
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Revenue Regulation No. 14-99 October 13, 1999
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Amends RR No. 14-97 relative to the imposition of Excise Taxes on automobiles and other motor vehicles
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Revenue Regulation No. 13-99 September 14,1999
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Prescribes the regulations for the exemption of a citizen or a resident alien individual from Capital Gains Tax on the sale, exchange or disposition of his principal residence
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Revenue Regulation No. 12-99 September 14,1999
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Implements the provisions of the National Internal Revenue Code of 1997 governing the rules on assessment of national internal revenue taxes, fees and charges
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Revenue Regulation No. 11-99 August 30,1999
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Prescribes the issuance of Taxpayer Identification Number (TIN) to all taxpayers and qualified applicants and the mandatory incorporation of TIN in government forms, papers or documents
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Revenue Regulation No. 10-99 August 25,1999
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Prescribes the procedures for the grant of the permit to use cash registers and point-of sale machines in lieu of registered sales invoices or receipts
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Revenue Regulation No. 9-99 May 24, 1999
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Prescribes the filing of information returns (BIR Form 1701C or the new computerized Form 1703) by non-resident citizens, overseas contract workers and seamen
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Revenue Regulation No. 8-99 May 11, 1999
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Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receipt
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Revenue Regulation No. 7-99 April 20, 1999
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Amends further Revenue Regulations No. 7-95 relative to the submission of the Summary Lists of Sales and Purchases in magnetic form
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Revenue Regulation No. 6-99 April 19, 1999
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Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP)
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Revenue Regulation No. 5-99 March 16, 1999
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Implements Section 34(E) of the Tax Code of 1997 relative to the requirements for deductibility of bad debts from gross income
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Revenue Regulation No. 4-99 March 16, 1999
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Amends the RMO relative to the payment of Capital Gains Tax and Documentary Stamp Tax on extra-judicial foreclosure sale of capital assets initiated by banks, finance and insurance companies
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Revenue Regulation No. 3-99 February 15, 1999
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Amends Revenue Regulations No. 12-98 to streamline and make more efficient the collection of the creditable withholding tax on income payments from medical practitioners
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Revenue Regulation No. 2-99 February 9, 1999
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Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) Program
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Revenue Regulation No. 1-99 January 6, 1999
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Prescribes the rules and regulations for the effective implementation of the tax incentives provided for qualified jewelry enterprises under Republic Act No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998"
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Revenue Regulation No. 13-98 December 14, 1998
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Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended"
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Revenue Regulation No. 12-98 September 25, 1998
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Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners
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Revenue Regulation No. 11-98 September 24, 1998
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Amends further RR No. 5-98 which implements Section 21 of RA No. 8479 entitled "An Act Deregulating the Downstream Oil Industry, and For Other Purposes
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Revenue Regulation No. 10-98 September 2, 1998
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Prescribes the regulations to implement RA No. 8424 relative to the imposition of income taxes on income derived under Foreign Currency Deposit and Offshore Banking Systems
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Revenue Regulation No. 9-98 September 2, 1998
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Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations
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Revenue Regulation No. 8-98 September 2, 1998
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Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real property
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Revenue Regulation No. 7-98 August 20, 1998
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Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax Credits
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Revenue Regulation No. 6-98 July 20, 1998
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Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of payment
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Revenue Regulation No. 5-98 July 1, 1998
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Implements Section 21 and 23 of RA No. 8479 relative to the payment made by certain oil companies of their respective specific taxes through Reimbursement Certificates" issued by the Department of Energy
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Revenue Regulation No. 4-98 June 29, 1998
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Implements the provision of RA No. 6734 relative to the proportionate share of the provinces comprising the Autonomous Region in Muslim Mindanao (ARMM) in the national collections from businesses
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Revenue Regulation No. 3-98 June 4, 1998
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Implements Section 33 of the National Internal Revenue Code (NIRC), as amended by RA No. 8424, relative to the special treatment of fringe benefits granted or paid by the employer to employees, except rank and file employees beginning January 1,1998
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Revenue Regulation No. 2-98 May 17, 1998
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Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes
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Revenue Regulation No. 1-98 April 14, 1998
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Redefines the term "Large Taxpayers" amending further RR No. 12-93, as amended by RR No. 3-94
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The Lawphil Project - Arellano Law Foundation, Inc. |
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