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Showing 8 results: Revenue Regulations under RA 9505

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 22-2025Further Amending Pertinent Provisions of Revenue Regulations 17-2011 to Implement Section 9 of Republic Act (RA) No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act", on Additional Deduction of Qualified Employer's Actual Contributions Made to Personal Equity and Retirement Acccount (PERA) Under RA No. 9505, Otherwise Known as the "PERA Act of 2008"Aug 8, 2025View
RR No. 21-2025Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as AmendedAug 5, 2025View
RR No. 7-2023Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008"Jul 7, 2023View
RR No. 2-2022Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021Apr 5, 2022View
RR No. 6-2021Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011Apr 14, 2021View
RR No. 23-2018Amends certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505, (Personal Equity and Retirement Account [PERA] Act of 2008)Nov 21, 2018View
RR No. 10-2016Amends Section 10.C. of RR No. 17-2011, which implements the early withdrawal penalty of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)Dec 27, 2016View
RR No. 17-2011Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008”Oct 28, 2011View