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Showing 4 results: Revenue Regulations on Rulings and opinions

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 11-2022Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulingsJun 30, 2022View
RR No. 10-2022Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the PhilippinesJun 30, 2022View
RR No. 5-2012Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997Apr 2, 2012View
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