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Showing 61 results: Revenue Regulations on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 1-2014 | Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments | Jan 10, 2014 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 8-2013 | Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | May 10, 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. 8-2012 | Further amends Revenue Regulations relative to the “De Minimis Benefits” | May 11, 2012 | View |
| RR No. 5-2011 | Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits" | Mar 16, 2011 | View |
| RR No. 2-2011 | Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts | Mar 2, 2011 | 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. 13-2010 | Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returns | Dec 10, 2010 | View |
| RR No. 12-2010 | Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact Program | Nov 18, 2010 | View |
| RR No. 11-2010 | Further clarifies the term “Managerial and Technical Positions” under RR No. 2-98, as amended and modifies for this purpose RMC No. 41-09, including guidelines on availment of the 15% preferential Income Tax rate for qualified Filipino personnel employed by Regional or Area Headquarters and Regional Operating Headquarters of multinational companies | Oct 26, 2010 | View |
| RR No. 7-2010 | Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereof | Jul 20, 2010 | View |
| RR No. 5-2010 | Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and transfer of registration | May 28, 2010 | View |
| RR No. 10-2009 | Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X) | Dec 23, 2009 | 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. 5-2008 | Further amends Revenue Regulations (RR) Nos. 2-98 and 3-98, as last amended by RR No. 10-2000, with respect to "De Minimis Benefits" | Apr 23, 2008 | 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. 1-2006 | Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earners | Jan 5, 2006 | 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. 12-2005 | Defines “Gross Income” to implement the tax incentive provision of Republic Act No. 7922, otherwise known as “Cagayan Special Economic Zone Act of 1995” and of Republic Act No. 7903, otherwise known as “Zamboanga City Special Economic Zone Act of 1995” | Jun 23, 2005 | View |
| RR No. 11-2005 | Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995” | Jun 23, 2005 | View |
| RR No. 05-2004 | Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment | May 14, 2004 | View |
| RR No. 01-2004 | Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments | Jan 20, 2004 | View |
| RR No. 14-2003 | Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax | Apr 3, 2003 | View |
| RR No. 19-2002 | Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Nov 25, 2002 | View |