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Showing 22 results: Revenue Regulations under Tax Reform Act of 1997 (NIRC) (RA 8424)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 3-2026 | Implementing Executive Order No. 114, Series of 2026 "Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8424 or the National Internal Revenue Code of 1997, As Amended" | Apr 17, 2026 | View |
| RR No. 4-2018 | Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law) | Jan 15, 2018 | View |
| RR No. 17-2012 | Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue Regulations | Dec 26, 2012 | View |
| RR No. 5-2012 | Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997 | Apr 2, 2012 | View |
| RR No. 17-2010 | Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayers | Dec 14, 2010 | View |
| RR No. 10-2008 | Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns | Sep 24, 2008 | View |
| RR No. 10-2005 | Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 | May 30, 2005 | View |
| RR No. 8-2005 | Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customers | May 10, 2005 | View |
| RR No. 6-2005 | Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collections | Mar 7, 2005 | View |
| RR No. 13-2004 | Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" | Dec 29, 2004 | View |
| RR No. 07-2004 | Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added Tax | May 21, 2004 | View |
| RR No. 20-2003 | 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 | Jun 27, 2003 | View |
| RR No. 12-2003 | 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 | Mar 11, 2003 | View |
| RR No. 11-2003 | 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 | Mar 4, 2003 | View |
| RR No. 03-2003 | 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 | Jan 29, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |
| RR No. 01-2003 | 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 | Jan 7, 2003 | View |
| RR No. 19-99 | 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 | Dec 29, 1999 | View |
| RR No. 13-98 | Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended" | Dec 14, 1998 | View |
| RR No. 09-98 | Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations | Sep 2, 1998 | View |
| RR No. 03-98 | 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 | Jun 4, 1998 | View |
| RR No. 02-98 | 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 | May 17, 1998 | View |