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Showing 22 results: Revenue Regulations on Estate and donor's tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 16-2025 | Amending certain provisions of RR No. 6-2019, as amended by RR No. 10-2023 and RR No. 17-2021, to provide extension on the period of submission of documentary requirements for Estate Tax Amnesty availment pursuant to R.A. No. 11956, further amending R.A. No. 111213, otherwise known as the "Tax Amnesty Act", as amended by R.A. No. 11569 | Jun 24, 2025 | View |
| RR No. 13-2025 | Consolidated provisions to simplify and streamline the procedures and requirements relative to the availment of the tax exemptions and incentives granted to the participating private entities under RA No. 8525 (Adopt-a-School Act of 1998), RA No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax Code | Mar 31, 2025 | View |
| RR No. 14-2024 | Rules and regulations governing the modes of disposition of seized/forfeited articles in line with Section 130, 131 and 225 of the National Internal Revenue Code of 1997, as amended | Aug 14, 2024 | View |
| RR No. 15-2023 | Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amended | Dec 13, 2023 | View |
| RR No. 10-2023 | Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569 | Sep 8, 2023 | View |
| RR No. 5-2022 | Implements the Estate Tax Exemption under RA No. 11597 (An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as "An Act Creating the Philippine Veterans Bank, and for Other Purposes") | Jun 20, 2022 | View |
| RR No. 19-2021 | Implements the tax incentives and exemption provisions of RA No. 11321 (Sagip Saka Act) | Nov 9, 2021 | View |
| RR No. 17-2021 | Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act) | Aug 3, 2021 | View |
| RR No. 1-2021 | Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021) | Apr 8, 2021 | View |
| RR No. 28-2020 | Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods | Oct 15, 2020 | View |
| RR No. 26-2020 | Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools | Oct 6, 2020 | View |
| RR No. 9-2020 | Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amended | Apr 7, 2020 | View |
| RR No. 6-2020 | Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act) | Mar 30, 2020 | View |
| RR No. 8-2019 | Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018 | Jun 25, 2019 | View |
| RR No. 6-2019 | Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) | May 31, 2019 | View |
| RR No. 3-2019 | Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code | Mar 28, 2019 | View |
| RR No. 12-2018 | Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law) | Mar 15, 2018 | View |
| RR No. 4-2018 | Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law) | Jan 15, 2018 | View |
| RR No. 6-2008 | Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | May 2, 2008 | View |
| RR No. 10-2003 | Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998" | Mar 4, 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. 08-2001 | Establishes the policies and procedures governing the availment of the Voluntary Assessment Program granting taxpayers the privilege of last priority in the audit and investigation of all internal revenue taxes for the taxable year ending December 31, 2000 and all prior years under certain conditions | Aug 1, 2001 | View |