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Showing 17 results: BIR issuances under RA 7916

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 63-2023Revokes BIR Ruling Nos. 038-2001 and 046-1995May 31, 2023View
RMC No. 36-2007Circularizes the full text of Executive Order No. 619, an Order creating and designating Special Economic Zones pursuant to Republic Act (RA) No. 7916, as amended by RA No. 8784, in relation to RA No. 7227, as amended by RA No. 9400, inside the Clark Freeport ZoneMay 30, 2007View
RR No. 4-2007Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005Mar 20, 2007View
RMC No. 15-2007Publishes the full text of Memorandum of Agreement between the Philippine Economic Zone Authority and Bureau of Internal Revenue executed on March 1, 2007Mar 14, 2007View
RMC No. 61-2005Provides basic questions and answers to clarify the VAT provisions of Republic Act No. 9337 applicable to the power industryOct 28, 2005View
RMC No. 32-2005Publishes the full text of BIR Ruling No. 001-2005 subjecting the income realized by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 that is not related to its registered activity/ies to regular internal revenue taxesJul 5, 2005View
RR No. 11-2005Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995”Jun 23, 2005View
RMC No. 11-2005Publishes the full text of DOF Memorandum on the suspension of Revenue Regulations No. 2-2005Mar 31, 2005View
RR No. 2-2005Implements relevant provisions of Republic Act Nos. 7227, 7916, 7903 and 7922 otherwise known as "Bases Conversion and Development Act of 1992," "Special Economic Zone Act of 1995," "Zamboanga City Special Economic Zone Act of 1995" and "Cagayan Special Economic Zone Act of 1995" respectivelyFeb 15, 2005View
RMC No. 33-2004Prescribes the revised rules and regulations implementing R.A. No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998.".Jun 8, 2004View
RR No. 27-2002Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995"Dec 19, 2002View
RR No. 23-2002Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and ratesDec 2, 2002View
RMO No. 32-2002Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement ProgramNov 26, 2002View
RR No. 14-2002Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation theretoSep 13, 2002View
RMO No. 15-2002Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax ratesJun 7, 2002View
RR No. 14-2001Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross incomeOct 10, 2001View
RR No. 02-2001Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings TaxMar 9, 2001View