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RR No. 01-98: Redefines the term “Large Taxpayers” amending further RR No. 12-93, as amended by RR No. 3-94

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Summary

RR No. 01-98 redefines the term “Large Taxpayers” and further amends RR No. 12-93, as amended by RR No. 3-94.

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Key points

  1. New criteria. The Regulations modify the criteria for determining large taxpayers.
  2. Filing and payment. They prescribe the time, place and manner of filing tax returns and paying taxes by large taxpayers.
  3. Initial coverage. The Regulations also specify the coverage of the initial 1,500 large taxpayers to be identified.

Who is affected

  • Large taxpayers

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (21)

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Cited byRMC No. 54-2021RMC No. 68-2010RMO No. 26-2018RMO No. 29-2002RMO No. 47-2004RMO No. 48-2000RMO No. 9-2021RR No. 04-2002RR No. 05-2004RR No. 06-2001RR No. 09-2001RR No. 09-2002RR No. 11-2008RR No. 11-2018RR No. 12-2001RR No. 14-2008RR No. 17-2003RR No. 17-2010RR No. 4-2008RR No. 6-2009RR No. 9-2009

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.