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Showing 28 results: BIR issuances under RA 9505
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 111-2026 | Circularizing the Additional Personal Equity and Retirement Account (PERA) Unit Investment Trust Fund (UITF) Duly Approved by the Bangko Sentral ng Pilipinas (BSP) | Oct 21, 2026 | View |
| RMC No. 94-2026 | Additional Guidelines on the Utilization of the Personal Equity and Retirement Account Tax Credit Certificates | Aug 13, 2026 | View |
| RMC No. 91-2026 | Clarification of the Base Amount for the Imposition of the Twenty Percent (20%) Penalty Relative to the Early Withdrawal of Personal Equity and Retirement Account (PERA) Assets, Accounts and Sub-Accounts Classified as Unqualified, and Amending Certain Provisions of Revenue Memorandum Circular (RMC) No. 4-2023 | Aug 11, 2026 | View |
| RMC No. 74-2026 | Circularizing the Additional List of Personal Equity and Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP) | Jul 6, 2026 | View |
| RMC No. 54-2026 | Clarification on the Personal Equity Retirement Account (PERA) eligibility of securities covered by the Securities and Exchange Commission (SEC) notice on the Philippine Stock Exchange (PSE) bi-annual rebalancing | May 26, 2026 | View |
| RMC No. 3-2026 | Circularizing Additional List of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) Duly Approved by the Bangko Sentral ng Pilipinas (BSP) | Jan 12, 2026 | View |
| RR No. 22-2025 | Further Amending Pertinent Provisions of Revenue Regulations 17-2011 to Implement Section 9 of Republic Act (RA) No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act", on Additional Deduction of Qualified Employer's Actual Contributions Made to Personal Equity and Retirement Acccount (PERA) Under RA No. 9505, Otherwise Known as the "PERA Act of 2008" | Aug 8, 2025 | View |
| RR No. 21-2025 | Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as Amended | Aug 5, 2025 | View |
| RMC No. 16-2024 | Extension of the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheld | Jan 26, 2024 | View |
| RMC No. 86-2023 | Circularizes the List of Qualified Personal Equity and Retirement Account (PERA) eligible products duly approved by the Securities and Exchange Commission (SEC) | Aug 22, 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 |
| RMO No. 24-2022 | Drops the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (Personal Equity and Retirement Account Act of 2008) | Apr 28, 2022 | View |
| RR No. 2-2022 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021 | Apr 5, 2022 | View |
| RMO No. 17-2022 | Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system | Mar 17, 2022 | View |
| RMO No. 3-2022 | Creates the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (PERA Act of 2008) | Jan 14, 2022 | View |
| RR No. 6-2021 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 | Apr 14, 2021 | View |
| RMC No. 25-2021 | Circularizes the additional Personal Equity Retirement Account (PERA) Unit Investment Trust Fund (UITF) duly approved by the Bangko Sentral ng Pilipinas | Feb 24, 2021 | View |
| RMC No. 139-2020 | Prescribes the guidelines on utilization of 5% tax credit prescribed under PERA Act of 2008 | Dec 23, 2020 | View |
| RMC No. 103-2020 | Prescribes the registration of Overseas Filipinos for purposes of opening a bank account in availing of Personal Equity and Retirement Account (PERA) | Sep 29, 2020 | View |
| RMO No. 11-2020 | Amends certain provisions of RMO No. 28-2017 re: guidelines and procedures in the implementation of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Apr 20, 2020 | View |
| RMC No. 99-2018 | Clarifies certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Dec 7, 2018 | View |
| RR No. 23-2018 | Amends certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505, (Personal Equity and Retirement Account [PERA] Act of 2008) | Nov 21, 2018 | View |
| RMO No. 28-2017 | Amends certain provisions of RMO No. 42-2016 relative to the implementation of RA No. 9505 (Personal Equity and Retirement Account or PERA Act of 2008) | Oct 13, 2017 | View |
| RMC No. 30-2017 | Circularizes the additional list of Personal Equity Retirement Account (PERA) Unit Investment Trust Funds (UITFs) duly approved by the Bangko Sentral ng Pilipinas | Apr 12, 2017 | View |
| RR No. 10-2016 | Amends Section 10.C. of RR No. 17-2011, which implements the early withdrawal penalty of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Dec 27, 2016 | View |