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Showing 9 results: Revenue Regulations under RA 7279

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 1-2024Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposesJan 15, 2024View
RR No. 8-2021Amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act)Jun 11, 2021View
RR No. 4-2021Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amendedApr 8, 2021View
RR No. 13-2018Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amendedMar 15, 2018View
RR No. 16-2005Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005Oct 19, 2005View
RR No. 14-2005Implements Title IV of the Tax Code by prescribing the Consolidated Value-Added Tax Regulations of 2005Jun 28, 2005View
RR No. 1-2005Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and PurchasesFeb 11, 2005View
RR No. 24-2002Prescribes 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 RegistrationDec 16, 2002View
RR No. 17-2001Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"Nov 14, 2001View