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Showing 67 results: Revenue Regulations on Tax incentives

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 3-2006Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative theretoJan 5, 2006View
RR No. 17-2005Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway ProjectOct 19, 2005View
RR No. 13-2005Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7227, otherwise known as “The Bases Conversion Development Act of 1992”Jun 23, 2005View
RR No. 12-2005Defines “Gross Income” to implement the tax incentive provision of Republic Act No. 7922, otherwise known as “Cagayan Special Economic Zone Act of 1995” and of Republic Act No. 7903, otherwise known as “Zamboanga City Special Economic Zone Act of 1995”Jun 23, 2005View
RR No. 11-2005Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995”Jun 23, 2005View
RR No. 2-2005Implements relevant provisions of Republic Act Nos. 7227, 7916, 7903 and 7922 otherwise known as "Bases Conversion and Development Act of 1992," "Special Economic Zone Act of 1995," "Zamboanga City Special Economic Zone Act of 1995" and "Cagayan Special Economic Zone Act of 1995" respectivelyFeb 15, 2005View
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. 10-2003Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998"Mar 4, 2003View
RR No. 27-2002Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995"Dec 19, 2002View
RR No. 20-2002Clarifies the tax treatment of income earned from unregistered activities by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995Nov 25, 2002View
RR No. 06-2002Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90Jun 5, 2002View
RR No. 14-2001Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross incomeOct 10, 2001View
RR No. 02-2001Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings TaxMar 9, 2001View
RR No. 01-2000Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprisesJan 6, 2000View
RR No. 16-99Amends RR No. 1-95 and other related rules and regulations relative to the grant of tax incentives to enterprises registered in the Subic Special Economic and Freeport ZoneNov 23, 1999View
RR No. 01-99Prescribes the rules and regulations for the effective implementation of the tax incentives provided for qualified jewelry enterprises under Republic Act No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998"Jan 6, 1999View