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Showing 110 results: Revenue Regulations on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 20-2001Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperativesNov 28, 2001View
RR No. 17-2001Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"Nov 14, 2001View
RR No. 12-2001Amends 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 purposesSep 10, 2001View
RR No. 06-2001Amends 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 othersAug 1, 2001View
RR No. 03-2001Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national governmentApr 16, 2001View
RR No. 07-2000Amends RR No. 2-98 regarding the requirement for list of income payeesNov 7, 2000View
RR No. 03-99Amends Revenue Regulations No. 12-98 to streamline and make more efficient the collection of the creditable withholding tax on income payments from medical practitionersFeb 15, 1999View
RR No. 12-98Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitionersSep 25, 1998View
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
RR No. 02-98Prescribes 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 TaxesMay 17, 1998View