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Showing 67 results: BIR issuances on Percentage tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 10-2015 | Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/software | Sep 21, 2015 | View |
| RMC No. 40-2015 | Clarifies the nature and extent of the agricultural cooperative being the producer of sugar for exemption from advance VAT and Percentage Tax purposes pursuant to Section 5(b)(c) of RR No. 8-2015 | Jul 15, 2015 | View |
| RR No. 8-2015 | Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposes | May 27, 2015 | View |
| RMC No. 26-2015 | Provides alternative modes in the filing of several returns using the electronic platforms of BIR and re-efiling of all other forms | May 6, 2015 | View |
| RMC No. 25-2015 | Clarifies pertinent provisions of RR No. 6-2015 more particularly on the imposition of advance business tax (Value-Added Tax or Percentage Tax) on raw cane sugar and refined sugar | May 6, 2015 | View |
| RMC No. 21-2015 | Provides alternative modes in the filing of BIR Form Nos. 2551M, 2551Q, 2550M and 2550Q using the electronic platforms of BIR | Apr 20, 2015 | View |
| RR No. 6-2015 | Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposes | Mar 31, 2015 | View |
| RMC No. 53-2013 | Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages | Aug 14, 2013 | View |
| RMC No. 64-2012 | Clarifies the imposition of business taxes on professionals | Oct 31, 2012 | View |
| RMO No. 13-2012 | Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns | May 16, 2012 | View |
| RR No. 16-2011 | Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended, thereby amending certain provisions of RR No. 16-2005, as amended, otherwise known as the “Consolidated VAT Regulations of 2005” | Oct 28, 2011 | View |
| RR No. 7-2010 | Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereof | Jul 20, 2010 | View |
| RMO No. 60-2010 | Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operators | Jun 29, 2010 | View |
| RMC No. 77-2008 | Clarifies the taxability of director’s fees received by directors who are not employees of the corporation for VAT or Percentage Tax purposes | Dec 3, 2008 | View |
| RMO No. 06-2008 | Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007 | Feb 20, 2008 | View |
| RR No. 13-2007 | Prescribes the policies and procedures for the advance payment of Value-Added Tax/Percentage Tax on the transport of naturally grown planted timber products | Dec 5, 2007 | View |
| RMO No. 28-2007 | Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System | Sep 24, 2007 | View |
| RR No. 9-2007 | Prescribes the updated minimum monthly/quarterly gross receipts in computing the Percentage Tax of domestic carriers and keepers of garages | Aug 1, 2007 | View |
| RMC No. 05-2006 | Prescribes the use of the Government Money Payment Chart for the computation of taxes withheld at source on the sale of goods and services to the government or to any of its political subdivisions whether subject to Creditable Withholding Tax, Final VAT and Percentage Tax | Jan 20, 2006 | View |
| RR No. 2-2006 | Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments | Jan 5, 2006 | View |
| RMC No. 73-2005 | Authorizes the use of the Efficient Service Machine developed by Land Bank of the Philippines | Dec 23, 2005 | View |
| RMC No. 73-2004 | Provides the guidelines and policies for the assessment and collection of Business Tax applicable to pawnshops | Nov 26, 2004 | View |
| RR No. 07-2004 | Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added Tax | May 21, 2004 | View |
| RR No. 05-2004 | Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment | May 14, 2004 | View |
| RMO No. 18-2004 | Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002 | Apr 5, 2004 | View |