BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 47 results: Revenue Regulations on Deadlines and extensions

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 7-2006Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation FormJun 16, 2006View
RR No. 27-2003Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.Oct 9, 2003View
RR No. 21-2003Further amends the Transitory Provisions of RR No. 4-2003, which pertains to the deadlines of submission of inventory list and inventory taking of automobilesJul 18, 2003View
RR No. 15-2003Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returnsApr 16, 2003View
RR No. 11-2003Extends 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 brokersMar 4, 2003View
RR No. 03-2003Extends 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, 2003Jan 29, 2003View
RR No. 28-2002Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every monthDec 20, 2002View
RR No. 26-2002Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classificationDec 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. 18-2002Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP)Nov 15, 2002View
RR No. 12-2002Provides the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Abatement Program (VAAP) for taxpayers with underdeclared sales/receipts/income for the calendar and fiscal years 2000, and 2001, and the first and second quarter ending June 30, 2002, pursuant to the RELIEF Program of the Bureau of Internal Revenue, and the consequences for non-availment thereofSep 12, 2002View
RR No. 11-2002Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation processAug 8, 2002View
RR No. 07-2002Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise TaxJun 24, 2002View
RR No. 04-2002Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filedApr 5, 2002View
RR No. 21-2001Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001Dec 19, 2001View
RR No. 16-2001Extends further the deadline for availment of the Voluntary Assessment Program until December 15, 2001, and prescribes a more flexible manner of payment of the amount due thereonOct 30, 2001View
RR No. 12-2001Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposesSep 10, 2001View
RR No. 04-2001Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000Apr 16, 2001View
RR No. 01-2001Extends further the deadline for the accreditation of Tax Agents to June 30, 2001Mar 5, 2001View
RR No. 12-2000Extends further the deadline for the accreditation of tax agents from December 31, 2000 to February 28, 2001Dec 29, 2000View
RR No. 03-2000Extends the deadline for the accreditation of tax agentsAug 15, 2000View
RR No. 06-99Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP)Apr 19, 1999View