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Showing 92 results: Revenue Regulations on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 3-2005Prescribes 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 governmentFeb 17, 2005View
RR No. 1-2005Amends 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 PurchasesFeb 11, 2005View
RR No. 13-2004Implements 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, 2004View
RR No. 11-2004Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/InvoicesDec 21, 2004View
RR No. 06-2004Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002"May 14, 2004View
RR No. 02-2004Further enhances the rules on the advance payment of VAT on the sale of refined sugarFeb 26, 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. 24-2003Amends RR No. 16-2003 relative to the taxation of Privilege Stores.Aug 29, 2003View
RR No. 17-2003Amends 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 TaxMay 6, 2003View
RR No. 02-2003Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997Jan 17, 2003View
RR No. 24-2002Prescribes 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 RegistrationDec 16, 2002View
RR No. 16-2002Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent BanksOct 14, 2002View
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. 07-2002Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise TaxJun 24, 2002View
RR No. 18-2001Prescribes 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 thereofNov 14, 2001View
RR No. 08-98Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real propertySep 2, 1998View