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Showing 18 results: Revenue Regulations issued in 2013
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 18-2013 | Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment | Nov 28, 2013 | View |
| RR No. 17-2013 | Prescribes the guidelines on the preservation of books of accounts and other accounting records | Sep 27, 2013 | View |
| RR No. 16-2013 | Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rules | Sep 25, 2013 | View |
| RR No. 15-2013 | Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” | Sep 20, 2013 | View |
| RR No. 14-2013 | Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003 | Sep 20, 2013 | View |
| RR No. 13-2013 | Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposes | Sep 20, 2013 | View |
| RR No. 12-2013 | Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments | Jul 12, 2013 | View |
| RR No. 11-2013 | Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing | Jun 6, 2013 | View |
| RR No. 10-2013 | Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents | Jun 6, 2013 | View |
| RR No. 9-2013 | Amends certain provisions of RR No. 30-2002 relative to the payment of the amount offered as compromise settlement | May 10, 2013 | View |
| RR No. 8-2013 | Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | May 10, 2013 | View |
| RR No. 7-2013 | Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines | Apr 29, 2013 | View |
| RR No. 6-2013 | Amends certain provision of RR No. 6-2008 entitled “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock Held as Capital Assets” | Apr 22, 2013 | View |
| RR No. 5-2013 | Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation | Apr 22, 2013 | View |
| RR No. 4-2013 | Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoices | Mar 1, 2013 | View |
| RR No. 3-2013 | Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials | Feb 14, 2013 | View |
| RR No. 2-2013 | Prescribes the transfer pricing guidelines | Jan 23, 2013 | 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 |