BIR Library
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Showing 92 results: Revenue Regulations on BIR administration
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 3-2005 | Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government | Feb 17, 2005 | View |
| RR No. 1-2005 | Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases | Feb 11, 2005 | View |
| RR No. 13-2004 | Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" | Dec 29, 2004 | View |
| RR No. 11-2004 | Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/Invoices | Dec 21, 2004 | View |
| RR No. 06-2004 | Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002" | May 14, 2004 | View |
| RR No. 02-2004 | Further enhances the rules on the advance payment of VAT on the sale of refined sugar | Feb 26, 2004 | View |
| RR No. 31-2003 | Prescribes 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, 2003 | View |
| RR No. 25-2003 | Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224. | Sep 16, 2003 | View |
| RR No. 24-2003 | Amends RR No. 16-2003 relative to the taxation of Privilege Stores. | Aug 29, 2003 | View |
| RR No. 17-2003 | Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax | May 6, 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. 24-2002 | Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration | Dec 16, 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. 13-2002 | Amends 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, 2002 | View |
| RR No. 07-2002 | Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax | Jun 24, 2002 | View |
| RR No. 18-2001 | Prescribes the guidelines on the monitoring of the basis of property transferred and shares received, pursuant to a tax-free exchange of property for shares, as well as establishes the policies governing the imposition of fees for the monitoring thereof | Nov 14, 2001 | View |
| RR No. 08-98 | Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real property | Sep 2, 1998 | View |
