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Showing 8 results: Revenue Regulations under RA 7916

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 4-2007Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005Mar 20, 2007View
RR No. 11-2005Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995”Jun 23, 2005View
RR No. 2-2005Implements relevant provisions of Republic Act Nos. 7227, 7916, 7903 and 7922 otherwise known as "Bases Conversion and Development Act of 1992," "Special Economic Zone Act of 1995," "Zamboanga City Special Economic Zone Act of 1995" and "Cagayan Special Economic Zone Act of 1995" respectivelyFeb 15, 2005View
RR No. 27-2002Amends 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"Dec 19, 2002View
RR No. 23-2002Extends 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 ratesDec 2, 2002View
RR No. 14-2002Amends 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 theretoSep 13, 2002View
RR No. 14-2001Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross incomeOct 10, 2001View
RR No. 02-2001Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings TaxMar 9, 2001View