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Showing 18 results: Revenue Regulations issued in 2006

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 18-2006Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditionsNov 14, 2006View
RR No. 17-2006Prescribes the rules on the accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and/or models and other similar types of machines generating official receiptsOct 20, 2006View
RR No. 16-2006Prescribes the submission by taxpayers of electronic books of accounts and other accounting records in the course of a tax audit/investigationOct 20, 2006View
RR No. 15-2006Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006Sep 27, 2006View
RR No. 14-2006Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereofSep 1, 2006View
RR No. 13-2006Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to financial statements acceptable to the BIRAug 31, 2006View
RR No. 12-2006Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store SystemJul 21, 2006View
RR No. 11-2006Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99Jul 21, 2006View
RR No. 10-2006Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock ExchangeJul 17, 2006View
RR No. 9-2006Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)”Jul 11, 2006View
RR No. 8-2006Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of EnergyJul 10, 2006View
RR No. 7-2006Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation FormJun 16, 2006View
RR No. 6-2006Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposesMay 2, 2006View
RR No. 5-2006Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005Mar 30, 2006View
RR No. 4-2006Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereofFeb 21, 2006View
RR No. 3-2006Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative theretoJan 5, 2006View
RR No. 2-2006Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income paymentsJan 5, 2006View
RR No. 1-2006Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earnersJan 5, 2006View