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Showing 17 results: Revenue Regulations issued in 2010

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 17-2010Consolidates 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 taxpayersDec 14, 2010View
RR No. 16-2010Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefromDec 10, 2010View
RR No. 15-2010Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returnsDec 10, 2010View
RR No. 14-2010Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIRDec 10, 2010View
RR No. 13-2010Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returnsDec 10, 2010View
RR No. 12-2010Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact ProgramNov 18, 2010View
RR No. 11-2010Further clarifies the term “Managerial and Technical Positions” under RR No. 2-98, as amended and modifies for this purpose RMC No. 41-09, including guidelines on availment of the 15% preferential Income Tax rate for qualified Filipino personnel employed by Regional or Area Headquarters and Regional Operating Headquarters of multinational companiesOct 26, 2010View
RR No. 10-2010Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax mattersOct 6, 2010View
RR No. 9-2010Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditionsSep 13, 2010View
RR No. 8-2010Amends RR No. 7-2010 implementing the tax privileges provisions of RA No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010”Sep 3, 2010View
RR No. 7-2010Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereofJul 20, 2010View
RR No. 6-2010Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter)Jul 12, 2010View
RR No. 5-2010Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and  transfer of registrationMay 28, 2010View
RR No. 4-2010Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal RevenueFeb 26, 2010View
RR No. 3-2010Provides the rationale and guidelines for the submission of the Statement of Management ResponsibilityFeb 26, 2010View
RR No. 2-2010Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of General Professional Partnerships and the partners thereof, as well as the manner and period for making the election to claim OSD in the Income Tax ReturnsFeb 24, 2010View
RR No. 1-2010Amends 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, 2010View