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Showing 72 results: Revenue Regulations on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 17-2013 | Prescribes the guidelines on the preservation of books of accounts and other accounting records | Sep 27, 2013 | View |
| RR No. 12-2013 | Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments | Jul 12, 2013 | View |
| RR No. 7-2013 | Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 29, 2013 | View |
| RR No. 15-2012 | Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices | Dec 5, 2012 | View |
| RR No. 16-2010 | Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefrom | Dec 10, 2010 | View |
| RR No. 15-2010 | Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Dec 10, 2010 | View |
| RR No. 14-2010 | Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIR | Dec 10, 2010 | View |
| RR No. 10-2010 | Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters | Oct 6, 2010 | View |
| RR No. 9-2010 | Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditions | Sep 13, 2010 | View |
| RR No. 15-2007 | Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments | Dec 28, 2007 | View |
| RR No. 8-2007 | Prescribes the additional compliance requirements of concerned taxpayers in the light of mandatory adoption of the Philippine Financial Reporting Standards | Aug 1, 2007 | View |
| RR No. 7-2007 | Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Aug 1, 2007 | View |
| RR No. 3-2007 | Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments | Feb 14, 2007 | View |
| RR No. 18-2006 | Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditions | Nov 14, 2006 | View |
| RR No. 16-2006 | Prescribes the submission by taxpayers of electronic books of accounts and other accounting records in the course of a tax audit/investigation | Oct 20, 2006 | View |
| RR No. 15-2006 | Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Sep 27, 2006 | View |
| RR No. 14-2006 | Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof | Sep 1, 2006 | View |
| RR No. 13-2006 | Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to financial statements acceptable to the BIR | Aug 31, 2006 | View |
| RR No. 11-2006 | Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99 | Jul 21, 2006 | View |
| RR No. 9-2006 | Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” | Jul 11, 2006 | View |
| RR No. 7-2006 | Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form | Jun 16, 2006 | View |
| RR No. 6-2006 | Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposes | May 2, 2006 | View |
| RR No. 18-2005 | Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions | Nov 11, 2005 | 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. 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 |