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Showing 37 results: Revenue Regulations on Large taxpayers

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 15-2006Prescribes 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, 2006Sep 27, 2006View
RR No. 18-2005Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditionsNov 11, 2005View
RR No. 1-2005Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and PurchasesFeb 11, 2005View
RR No. 29-2002Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugarDec 20, 2002View
RR No. 16-2002Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent BanksOct 14, 2002View
RR No. 09-2002Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)Jul 5, 2002View
RR No. 02-2002Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereonMar 27, 2002View
RR No. 09-2001Regulates the electronic filing of tax returns and payment of taxesAug 16, 2001View
RR No. 07-2001Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilitiesAug 1, 2001View
RR No. 07-2000Amends RR No. 2-98 regarding the requirement for list of income payeesNov 7, 2000View
RR No. 06-2000Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the BureauSep 25, 2000View
RR No. 01-98Redefines the term "Large Taxpayers" amending further RR No. 12-93, as amended by RR No. 3-94Apr 14, 1998View