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Showing 68 results: Revenue Regulations on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 14-2012 | Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions | Nov 7, 2012 | View |
| RR No. 11-2012 | Amends certain provisions of RR No. 1-2011 | Aug 17, 2012 | View |
| RR No. 4-2011 | Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes | Mar 15, 2011 | View |
| RR No. 1-2011 | Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker | Feb 24, 2011 | 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. 10-2010 | 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. 6-2010 | Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter) | Jul 12, 2010 | View |
| RR No. 7-2009 | Implements the Electronic Documentary Stamp Tax System to replace the Documentary Stamp Tax Electronic Imprinting Machine | Oct 2, 2009 | View |
| RR No. 4-2009 | Amends the provisions of Section 24 of Revenue Regulations No. 3-2006 pertaining to the allocable share of the Philippine Health Insurance Corporation and the Department of Health in the annual incremental revenue under RA No. 9334 | May 6, 2009 | View |
| RR No. 2-2009 | Amends further Sections 2.57.2 and 2.58 of Revenue Regulations No. 2-98, as amended, subjecting to creditable withholding tax the interest portion of the refund of meter deposits by MERALCO and other distribution utilities to residential and non-residential electricity consumers/customers | Feb 26, 2009 | View |
| RR No. 8-2008 | Supplements RR No. 09-2004, as amended by RR No. 10-2004, by clarifying that the transactions of Bangko Sentral ng Pilipinas entered into in the exercise of its governmental/regulatory authority are outside of the coverage of the Gross Receipts Tax | Aug 29, 2008 | View |
| RR No. 2-2008 | Amends certain rules and regulations relative to the collection and remittance of taxes paid to Authorized Agent Banks (AABs) thru Over-the-Counter and Electronic Filing and Payment System and further amends the Memorandum of Agreement relative to the accreditation of the AABs | Feb 29, 2008 | View |
| RR No. 1-2008 | Amends certain provisions of RR No. 10-2006, which prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange | Feb 5, 2008 | 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. 5-2007 | Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx) | May 7, 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. 10-2006 | Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange | Jul 17, 2006 | View |
| RR No. 8-2006 | Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of Energy | Jul 10, 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. 13-2005 | Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7227, otherwise known as “The Bases Conversion Development Act of 1992” | Jun 23, 2005 | View |
| RR No. 9-2005 | Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002” | May 10, 2005 | View |
| RR No. 4-2005 | Prescribes the rules and regulations implementing Bangko Sentral ng Pilipinas Circular No. 472, Series 2005 requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR | Feb 17, 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. 10-2004 | Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004 | Nov 23, 2004 | View |
| RR No. 09-2004 | Implements certain provisions of Republic Act No. 9238, re-imposing the gross receipts tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004 | Jun 25, 2004 | View |