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Showing 44 results: Revenue Regulations on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 8-2015 | Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposes | May 27, 2015 | View |
| RR No. 6-2015 | Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposes | Mar 31, 2015 | View |
| RR No. 2-2012 | Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals | Feb 20, 2012 | 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. 14-2011 | Amends certain provision of RR No. 5-2000, as amended, prescribing the regulations governing the manner of the issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer | Jul 29, 2011 | 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. 3-2008 | Amends certain provisions of existing Revenue Regulations on the granting of outright Excise Tax exemption on removal of excisable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribes the provisions for availing claims for product replenishment | Mar 7, 2008 | View |
| RR No. 4-2007 | Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 | Mar 20, 2007 | View |
| RR No. 2-2007 | Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 | Jan 11, 2007 | View |
| RR No. 7-2006 | Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form | Jun 16, 2006 | View |
| RR No. 17-2005 | Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway Project | Oct 19, 2005 | View |
| RR No. 10-2005 | Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 | May 30, 2005 | View |
| RR No. 8-2005 | Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customers | May 10, 2005 | 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 |
| RR No. 10-2001 | Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereof | Sep 10, 2001 | View |
| RR No. 03-2001 | Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national government | Apr 16, 2001 | View |
| RR No. 14-2000 | Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to the sale, exchange or disposition by a natural person of his "principal residence" | Dec 29, 2000 | View |
| RR No. 05-2000 | Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer | Aug 15, 2000 | View |
| RR No. 07-98 | Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax Credits | Aug 20, 1998 | View |