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Showing 16 results: Revenue Regulations issued in 2023
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 16-2023 | Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants | Dec 21, 2023 | View |
| RR No. 15-2023 | Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amended | Dec 13, 2023 | View |
| RR No. 14-2023 | Further amends the pertinent provisions of RR No. 2-98, as amended, to impose Creditable Withholding Tax on certain income payments by joint ventures/consortiums | Nov 10, 2023 | View |
| RR No. 13-2023 | Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act) | Nov 10, 2023 | View |
| RR No. 12-2023 | Implements Section 237 of the National Internal Revenue Code of 1997, as Amended, on the issuance of receipts or sales or commercial invoices by Agricultural Producers | Oct 2, 2023 | View |
| RR No. 11-2023 | Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended | Sep 14, 2023 | View |
| RR No. 10-2023 | Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569 | Sep 8, 2023 | View |
| RR No. 9-2023 | Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amended | Aug 3, 2023 | View |
| RR No. 8-2023 | Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015 | Jul 31, 2023 | View |
| RR No. 7-2023 | Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008" | Jul 7, 2023 | View |
| RR No. 6-2023 | Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns | Jun 13, 2023 | View |
| RR No. 5-2023 | Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation | May 5, 2023 | View |
| RR No. 4-2023 | Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 4, 2023 | View |
| RR No. 3-2023 | Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended. | Apr 26, 2023 | View |
| RR No. 2-2023 | Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities | Apr 13, 2023 | View |
| RR No. 1-2023 | Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act). | Jan 18, 2023 | View |