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Showing 61 results: Revenue Regulations on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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. 4-2013 | Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoices | Mar 1, 2013 | View |
| RR No. 17-2012 | Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue Regulations | Dec 26, 2012 | 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. 7-2012 | Amends the consolidated Revenue Regulations on primary registration, updates and cancellation | Apr 2, 2012 | View |
| RR No. 18-2011 | Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt | Nov 21, 2011 | View |
| RR No. 17-2011 | Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” | Oct 28, 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. 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. 13-2008 | Consolidates regulations on advance Value-Added Tax on the sale of refined sugar and amends and/or revokes all revenue issuances issued to this effect and for other related purposes | Oct 6, 2008 | View |
| RR No. 11-2008 | Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellation | Sep 24, 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. 15-2007 | Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments | Dec 28, 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. 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. 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. 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. 2-2006 | Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments | Jan 5, 2006 | View |
| RR No. 15-2005 | Provides policies and guidelines for the abatement of surcharges in relation to the filing of amended tax returns under certain conditions | Jul 7, 2005 | View |
| RR No. 5-2005 | Prescribes the monthly submission of sales report and other information generated by Cash Register Machines (CRMs) and Point of Sales Machines (POS) and/or any machine sales generating receipt/invoice registered with the BIR | Feb 17, 2005 | View |
| RR No. 08-2004 | Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise settlement of internal revenue tax liabilities | May 21, 2004 | View |
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |