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Showing 67 results: Revenue Regulations on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 4-2021 | Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended | Apr 8, 2021 | View |
| RR No. 3-2021 | Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended | Apr 8, 2021 | View |
| RR No. 2-2021 | Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income | Apr 8, 2021 | View |
| RR No. 1-2021 | Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021) | Apr 8, 2021 | View |
| RR No. 34-2020 | Prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010 | Dec 21, 2020 | View |
| RR No. 28-2020 | Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods | Oct 15, 2020 | View |
| RR No. 26-2020 | Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools | Oct 6, 2020 | View |
| RR No. 13-2020 | Prescribes the rules and regulations to implement RA No. 10699, titled “An Act Expanding the Coverage of Incentives Granted to National Athletes and Coaches, Appropriating Funds Therefor, Repealing for the Purpose Republic Act No. 9064, also known as the “National Athletes, Coaches and Trainers Benefits and Incentives Act of 2001” or “Sports Benefits and Incentives Act of 2001”. | May 27, 2020 | View |
| RR No. 6-2020 | Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act) | Mar 30, 2020 | View |
| RR No. 9-2019 | Amends Sections 2, 3 and 7 of RR No. 5-2017 relative to the rules and regulations implementing RA No. 10754 entitled "An Act Expanding the Benefits and Privileges of Persons with Disability" relative to the tax privileges of PWD and tax incentives for establishments granting sales discount and prescribing the guidelines for the availment thereof, amending RR No. 1-2009 | Aug 27, 2019 | View |
| RR No. 5-2019 | Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016) | Apr 12, 2019 | View |
| RR No. 4-2019 | Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies | Apr 8, 2019 | View |
| RR No. 5-2017 | Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009 | Apr 20, 2017 | View |
| RR No. 7-2016 | Prescribes 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, 2016 | View |
| RR No. 1-2015 | Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008, 5-2011 and 8-2012, relative to "De Minimis Benefits" | Jan 5, 2015 | View |
| RR No. 3-2013 | Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials | Feb 14, 2013 | View |
| RR No. 2-2013 | Prescribes the transfer pricing guidelines | Jan 23, 2013 | 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. 13-2011 | Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009” | Jul 25, 2011 | 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. 1-2010 | Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS) | Jan 21, 2010 | View |
| RR No. 1-2009 | Prescribes the rules and regulations to implement RA No. 9442 relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount | Feb 17, 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. 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. 12-2006 | Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store System | Jul 21, 2006 | View |