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Showing 47 results: Revenue Regulations on eFiling and ePayment
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 13-2024 | Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeure | Aug 8, 2024 | View |
| RR No. 9-2023 | Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amended | Aug 3, 2023 | View |
| RR No. 4-2023 | Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 4, 2023 | View |
| RR No. 18-2021 | Prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettes | Sep 10, 2021 | View |
| RR No. 12-2021 | Prescribes the policies and guidelines on the utilization of the Tax Payment Certificate issued by the DTI-BOI evidencing the availment of the fiscal support for the eligible and registered participants of the Comprehensive Automotive Resurgence Strategy (CARS) Program under EO No. 182, Series of 2015 | Jun 23, 2021 | View |
| RR No. 2-2019 | Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law) | Mar 19, 2019 | View |
| RR No. 20-2018 | Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law) | Aug 22, 2018 | View |
| RR No. 18-2018 | Amends specific provisions of RR No. 8-2016 particularly certain guidelines on the processing of applications for Tax Clearance for bidding purposes | Aug 3, 2018 | View |
| RR No. 9-2018 | Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 26, 2018 | View |
| RR No. 2-2017 | Amends RR No. 3-2016 particularly on when the payment of taxes through credit/debit/prepaid is deemed made and the liability of the Authorized Agent Bank-Acquirer in case of non-payment | Feb 8, 2017 | View |
| RR No. 9-2016 | Amends Section 4 of RR No. 6-2014 relative to the coverage of taxpayers required to file returns through eBIRForms | Dec 8, 2016 | View |
| RR No. 8-2016 | Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurement | Dec 6, 2016 | View |
| RR No. 3-2016 | Prescribes the policies and guidelines on the adoption of credit/debit/prepaid card payments as additional modes of payment of internal revenue taxes | Mar 23, 2016 | View |
| RR No. 1-2016 | Amends certain provisions of Revenue Regulations No. 3-2005 | Feb 10, 2016 | View |
| RR No. 5-2015 | Amends RR No. 6-2014 and imposes penalties to taxpayers mandatorily covered by eFPS or eBIRForms who failed to file tax returns under the electronic systems of the BIR | Mar 17, 2015 | View |
| RR No. 10-2014 | Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS) | Dec 10, 2014 | View |
| RR No. 7-2014 | Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof | Sep 8, 2014 | View |
| RR No. 6-2014 | Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns by non-electronic Filing and Payment System filers particularly accredited tax agents/practitioners, accredited printers of principal and supplementary receipts/invoices, and One-Time Transaction taxpayers | Sep 8, 2014 | View |
| RR No. 1-2014 | Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments | Jan 10, 2014 | View |
| RR No. 1-2013 | Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice | Jan 23, 2013 | View |
| RR No. 10-2012 | Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System | Jun 1, 2012 | View |
| RR No. 6-2012 | Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities | Apr 2, 2012 | View |
| RR No. 2-2011 | Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts | Mar 2, 2011 | View |
| RR No. 17-2010 | Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayers | Dec 14, 2010 | View |
| RR No. 1-2010 | Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS) | Jan 21, 2010 | View |