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Showing 65 results: Revenue Regulations on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 12-2004Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003Dec 29, 2004View
RR No. 31-2003Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service.Dec 18, 2003View
RR No. 25-2003Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224.Sep 16, 2003View
RR No. 23-2003Prescribes the revised tax classification of new brands of alcohol products, including variants thereof based on the current net retail pricesAug 28, 2003View
RR No. 18-2003Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobilesMay 15, 2003View
RR No. 09-2003Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco productsFeb 26, 2003View
RR No. 04-2003Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobilesJan 30, 2003View
RR No. 13-2002Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)Sep 13, 2002View
RR No. 11-2002Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation processAug 8, 2002View
RR No. 07-2002Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise TaxJun 24, 2002View
RR No. 05-2002Prescribes the establishment of electronic linkage with excise establishmentMay 27, 2002View
RR No. 01-2002Prescribes the use of new Excise Tax return formsMar 27, 2002View
RR No. 07-2000Amends RR No. 2-98 regarding the requirement for list of income payeesNov 7, 2000View
RR No. 17-99Prescribes the regulations to implement the 12% increase in the Excise Tax imposed on distilled spirits, wines, fermented liquors and cigars and cigarettes packed by machine effective January 1, 2000Dec 27, 1999View
RR No. 14-99Amends RR No. 14-97 relative to the imposition of Excise Taxes on automobiles and other motor vehiclesOct 13, 1999View