BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 61 results: Revenue Regulations on Employees and compensation

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 10-2002Authorizes the imposition of a ceiling on entertainment, amusement and recreational expensesJul 18, 2002View
RR No. 03-2002Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding TaxMar 27, 2002View
RR No. 12-2001Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposesSep 10, 2001View
RR No. 11-2001Amends RR No. 1-68, as amended, otherwise known as the Private Retirement Benefit Plan RegulationsSep 10, 2001View
RR No. 10-2001Amends 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 thereofSep 10, 2001View
RR No. 03-2001Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national governmentApr 16, 2001View
RR No. 10-2000Amends further RR Nos. 2-98, 3-98 and 8-98 with respect to the exemption of monetized leave credits of government officials and employees and the enumeration of "de minimis" benefits which are exempt from income tax on compensation and from fringe benefits taxDec 29, 2000View
RR No. 08-2000Amends provisions of RR Nos. 2-98 and 3-98 relative to the "De Minimis" benefits, Additional Compensation Allowance, Representation and Transportation Allowance and Personal Economic Relief AllowanceNov 22, 2000View
RR No. 07-2000Amends RR No. 2-98 regarding the requirement for list of income payeesNov 7, 2000View
RR No. 03-98Implements Section 33 of the National Internal Revenue Code (NIRC), as amended by RA No. 8424, relative to the special treatment of fringe benefits granted or paid by the employer to employees, except rank and file employees beginning January 1,1998Jun 4, 1998View
RR No. 02-98Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage TaxesMay 17, 1998View