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Showing 110 results: Revenue Regulations on Withholding tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 14-2018 | Amends the provisions of RR No. 11-2018, particularly Sections 2 and 14 relative to withholding of Income Tax | Apr 5, 2018 | View |
| RR No. 13-2018 | Prescribes 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 amended | Mar 15, 2018 | View |
| RR No. 12-2018 | Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law) | Mar 15, 2018 | View |
| RR No. 11-2018 | Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income Tax | Mar 15, 2018 | View |
| RR No. 6-2018 | Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 17-2003 | Jan 19, 2018 | View |
| RR No. 7-2017 | Amends pertinent provisions of RR No. 2-1998, as amended, in relation to RR No. 6-2012 reducing Bangko Sentral ng Pilipinas' obligation as withholding agent of the Creditable Withholding Tax from the rate of 5% to 1% | Nov 23, 2017 | View |
| RR No. 7-2015 | Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters | Mar 31, 2015 | View |
| RR No. 2-2015 | Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316 | Mar 5, 2015 | View |
| RR No. 11-2014 | Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding tax | Dec 22, 2014 | View |
| RR No. 1-2014 | Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments | Jan 10, 2014 | View |
| RR No. 18-2013 | Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment | Nov 28, 2013 | View |
| RR No. 16-2013 | Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rules | Sep 25, 2013 | View |
| RR No. 14-2013 | Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003 | Sep 20, 2013 | View |
| RR No. 12-2013 | Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments | Jul 12, 2013 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 10-2013 | Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents | Jun 6, 2013 | View |
| RR No. 1-2013 | Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice | Jan 23, 2013 | View |
| RR No. 16-2012 | Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose | Dec 7, 2012 | View |
| RR No. 14-2012 | Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions | Nov 7, 2012 | View |
| RR No. 9-2012 | Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales | Jun 1, 2012 | View |
| RR No. 7-2012 | Amends the consolidated Revenue Regulations on primary registration, updates and cancellation | Apr 2, 2012 | View |
| RR No. 6-2012 | Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities | Apr 2, 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. 5-2011 | Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits" | Mar 16, 2011 | View |
| RR No. 4-2011 | Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes | Mar 15, 2011 | View |