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Showing 76 results: Revenue Regulations on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 15-2018Amends RR No. 8-2018 particularly on the due date for the updating of registration from VAT to Non-VATApr 5, 2018View
RR No. 13-2018Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amendedMar 15, 2018View
RR No. 12-2018Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law)Mar 15, 2018View
RR No. 7-2016Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009)Nov 18, 2016View
RR No. 10-2015Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/softwareSep 21, 2015View
RR No. 5-2014Amends RR No. 17-2013, which deals with the "Preservation of Books of Accounts and Other Accounting Records"Jul 30, 2014View
RR No. 4-2014Prescribes the policies and guidelines in the monitoring of service fees of professionalsMar 20, 2014View
RR No. 17-2013Prescribes the guidelines on the preservation of books of accounts and other accounting recordsSep 27, 2013View
RR No. 16-2013Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rulesSep 25, 2013View
RR No. 15-2013Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes”Sep 20, 2013View
RR No. 11-2013Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filingJun 6, 2013View
RR No. 4-2013Further 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/invoicesMar 1, 2013View
RR No. 18-2012Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereofDec 28, 2012View
RR No. 7-2012Amends the consolidated Revenue Regulations on primary registration, updates and cancellationApr 2, 2012View
RR No. 2-2012Prescribes 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 terminalsFeb 20, 2012View
RR No. 13-2011Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009”Jul 25, 2011View
RR No. 12-2011Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activitiesJul 25, 2011View
RR No. 14-2010Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIRDec 10, 2010View
RR No. 5-2010Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and  transfer of registrationMay 28, 2010View
RR No. 4-2010Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal RevenueFeb 26, 2010View
RR No. 9-2009Promulgates the requirements for the maintenance, retention and submission of electronic recordsDec 29, 2009View
RR No. 13-2008Consolidates 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 purposesOct 6, 2008View
RR No. 11-2008Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellationSep 24, 2008View
RR No. 1-2008Amends certain provisions of RR No. 10-2006, which 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 ExchangeFeb 5, 2008View
RR No. 13-2007Prescribes the policies and procedures for the advance payment of Value-Added Tax/Percentage Tax on the transport of naturally grown planted timber productsDec 5, 2007View