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Showing 68 results: Revenue Regulations on Banks and finance
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 28-2003 | Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury. | Nov 20, 2003 | View |
| RR No. 20-2003 | Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies | Jun 27, 2003 | View |
| RR No. 12-2003 | Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003 | Mar 11, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |
| RR No. 25-2002 | Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income | Dec 16, 2002 | View |
| RR No. 18-2002 | Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP) | Nov 15, 2002 | View |
| RR No. 16-A-2002 | Prescribes November 19, 2002 as the effectivity date of RR No. 16-2002 relative to the modes of and procedures for the payment of internal revenue taxes through Authorized Agent Banks | Nov 7, 2002 | View |
| RR No. 16-2002 | Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks | Oct 14, 2002 | View |
| RR No. 14-2002 | Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation thereto | Sep 13, 2002 | View |
| RR No. 09-2002 | Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS) | Jul 5, 2002 | View |
| RR No. 02-2002 | Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon | Mar 27, 2002 | View |
| RR No. 19-2001 | Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking system | Nov 16, 2001 | View |
| RR No. 15-2001 | Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactions | Oct 18, 2001 | View |
| RR No. 09-2001 | Regulates the electronic filing of tax returns and payment of taxes | Aug 16, 2001 | View |
| RR No. 02-2001 | Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax | Mar 9, 2001 | View |
| RR No. 09-2000 | Identifies the persons liable and responsible for the payment/remittance of the Documentary Stamp Tax | Nov 22, 2000 | View |
| RR No. 04-99 | Amends the RMO relative to the payment of Capital Gains Tax and Documentary Stamp Tax on extra-judicial foreclosure sale of capital assets initiated by banks, finance and insurance companies | Mar 16, 1999 | View |
| RR No. 06-98 | Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of payment | Jul 20, 1998 | View |