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Showing 122 results: Revenue Regulations on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 19-2002 | Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of 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 Tax | Nov 25, 2002 | View |
| RR No. 17-2002 | Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002 | Oct 16, 2002 | View |
| RR No. 15-2002 | Governs the imposition of Income Tax on the Gross Philippine Billings, other income of International Air Carriers and Common Carrier's Tax, as well as the manner of claiming deductions on travel expenses and freight charges incurred | Oct 7, 2002 | View |
| RR No. 03-2002 | Amends 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 Tax | Mar 27, 2002 | View |
| RR No. 20-2001 | Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperatives | Nov 28, 2001 | View |
| RR No. 17-2001 | Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992" | Nov 14, 2001 | View |
| RR No. 14-2001 | Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross income | Oct 10, 2001 | View |
| RR No. 12-2001 | Amends 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 purposes | Sep 10, 2001 | View |
| RR No. 06-2001 | Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and others | Aug 1, 2001 | View |
| RR No. 04-2001 | Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000 | Apr 16, 2001 | View |
| RR No. 03-2001 | Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national government | Apr 16, 2001 | View |
| RR No. 02-2001 | Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax | Mar 9, 2001 | View |
| RR No. 13-2000 | Implements the provisions of Section 34(B) of the Tax Code of 1997 relative to the requirements for the deductability of interest expense from the gross income of a corporation or an individual engaged in trade, business or in the practice of profession | Dec 29, 2000 | View |
| RR No. 11-2000 | Prescribes the registration and filing of income tax returns and payment of income tax, if any, of marginal income earners with gross sales/receipts not exceeding P 100,000.00 during any twelve (12) month period | Dec 29, 2000 | View |
| RR No. 10-2000 | Amends 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 tax | Dec 29, 2000 | View |
| RR No. 01-2000 | Amends 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 enterprises | Jan 6, 2000 | View |
| RR No. 16-99 | Amends 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 Zone | Nov 23, 1999 | View |
| RR No. 06-99 | Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP) | Apr 19, 1999 | View |
| RR No. 05-99 | Implements Section 34(E) of the Tax Code of 1997 relative to the requirements for deductibility of bad debts from gross income | Mar 16, 1999 | View |
| RR No. 02-99 | Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) Program | Feb 9, 1999 | View |
| RR No. 09-98 | Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations | Sep 2, 1998 | View |
| RR No. 02-98 | Prescribes 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 Taxes | May 17, 1998 | View |