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RR No. 8-2010: Amends RR No. 7-2010 implementing the tax privileges provisions of RA No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010”

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Summary

RR No. 8-2010 amends RR No. 7-2010, which implements the tax privilege provisions of RA No. 9994, the Expanded Senior Citizens Act of 2010.

Key points

  1. Utility discounts and VAT. The amendment excludes the special discounts on electric and water consumption of senior citizens from exemption from the Value-Added Tax (VAT).

Who is affected

  • Senior citizens

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRR No. 7-2010
Cited byRMC No. 38-2012RR No. 11-2015

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.