BIR Library
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Showing 11 results: Revenue Regulations issued in 2014
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 11-2014 | Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding tax | Dec 22, 2014 | View |
| RR No. 10-2014 | Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS) | Dec 10, 2014 | View |
| RR No. 9-2014 | Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof | Nov 5, 2014 | View |
| RR No. 8-2014 | Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof | Oct 16, 2014 | View |
| RR No. 7-2014 | Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof | Sep 8, 2014 | View |
| RR No. 6-2014 | Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns by non-electronic Filing and Payment System filers particularly accredited tax agents/practitioners, accredited printers of principal and supplementary receipts/invoices, and One-Time Transaction taxpayers | Sep 8, 2014 | View |
| RR No. 5-2014 | Amends RR No. 17-2013, which deals with the "Preservation of Books of Accounts and Other Accounting Records" | Jul 30, 2014 | View |
| RR No. 4-2014 | Prescribes the policies and guidelines in the monitoring of service fees of professionals | Mar 20, 2014 | View |
| RR No. 3-2014 | Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”) | Feb 11, 2014 | View |
| RR No. 2-2014 | Prescribes the new Income Tax forms | Feb 3, 2014 | View |
| RR No. 1-2014 | Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments | Jan 10, 2014 | View |
