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Showing 22 results: BIR issuances under RA 7279
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 48-2025 | Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226 | Dec 19, 2025 | View |
| RR No. 1-2024 | Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposes | Jan 15, 2024 | View |
| RMC No. 99-2023 | Clarifies the applicable taxes due on sale of real property considered as ordinary assets of the seller and other relevant matters | Oct 3, 2023 | View |
| RR No. 8-2021 | Amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act) | Jun 11, 2021 | View |
| RR No. 4-2021 | Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended | Apr 8, 2021 | View |
| RR No. 13-2018 | Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amended | Mar 15, 2018 | View |
| RMC No. 58-2017 | Publishes the full text of the Memorandum of Agreement among the Housing and Urban Development Coordinating Council, Bureau of Internal Revenue and National Housing Authority | Jul 21, 2017 | View |
| RMO No. 12-2017 | Prescribes the guidelines and procedure to streamline the process and issuance of Certificate of Tax Exemption (CTE) and Electronic Certificate Authorizing Registration (eCAR) for transfers of raw lands to community/ homeowners associations for socialized housing projects under RA No. 7279 (Urban Development and Housing Act of 1992) | May 16, 2017 | View |
| RMO No. 65-2016 | Prescribes the guidelines and procedures to streamline the process and issuance to the National Housing Authority of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projects | Dec 6, 2016 | View |
| RMC No. 39-2015 | Circularizes the updated BIR Citizen's Charter as consolidated | Jul 13, 2015 | View |
| RMC No. 29-2015 | Publishes the full text of the Memorandum of Agreement among the Department of Finance, Department of Justice, BIR and the Land Registration Authority | May 19, 2015 | View |
| RMC No. 36-2014 | Clarifies the price ceiling of socialized lot only pursuant to RR No. 11-97, RR No. 17-01 and Housing and Urban Development Coordination Council (HUDCC) Resolution No. 1, Series of 2013 | May 8, 2014 | View |
| RMC No. 35-2014 | Circularizes relevant portions of Housing and Urban Development Coordinating Council (HUDCC) Resolution No. 1, Series of 2013, approving the adjustment of the price ceiling for socialized housing | May 8, 2014 | View |
| RMC No. 28-2013 | Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Apr 1, 2013 | View |
| RMC No. 32-2012 | Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" | Jul 16, 2012 | View |
| RMC No. 36-2011 | Clarifies BIR Rulings on Socialized Housing under Republic Act No. 7279 | Aug 31, 2011 | View |
| RMC No. 30-2009 | Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008, approving the adjustment of the price ceiling for socialized housing | Jun 3, 2009 | View |
| RR No. 16-2005 | Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005 | Oct 19, 2005 | View |
| RR No. 14-2005 | Implements Title IV of the Tax Code by prescribing the Consolidated Value-Added Tax Regulations of 2005 | Jun 28, 2005 | View |
| RR No. 1-2005 | Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases | Feb 11, 2005 | View |
| RR No. 24-2002 | Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration | Dec 16, 2002 | View |
| RR No. 17-2001 | Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992" | Nov 14, 2001 | View |