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Showing 67 results: BIR issuances on Percentage tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 07-2004 | Specifies the details of the Centennial Taxpayers Recognition Program (CTRP) | Mar 1, 2004 | View |
| RR No. 24-2003 | Amends RR No. 16-2003 relative to the taxation of Privilege Stores. | Aug 29, 2003 | View |
| RR No. 16-2003 | Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores" | Apr 29, 2003 | View |
| RR No. 14-2003 | Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax | Apr 3, 2003 | View |
| RMC No. 14-2003 | Waives the imposition of penalties on professionals and brokers who failed to file their Value-Added Tax/Percentage Tax returns for the months of January and February | Mar 26, 2003 | View |
| RR No. 11-2003 | Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers | Mar 4, 2003 | View |
| RMC No. 06-2003 | Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 | Jan 22, 2003 | View |
| RMC No. 51-2002 | Clarifies the imposition of the Gross Receipts Tax on items of gross income subject to final withholding tax as well as the tax base thereof. | Nov 15, 2002 | View |
| RMC No. 30-2002 | Prescribes the procedures in the manner of filing of Value-Added Tax and Percentage Tax returns and payment of taxes due thereon of taxpayers under RDO No. 24 – City of Valenzuela | Aug 20, 2002 | View |
| RR No. 04-2002 | Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed | Apr 5, 2002 | View |
| RMO No. 01-2002 | Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes | Feb 18, 2002 | View |
| RMO No. 18-2001 | Renames the Alphanumeric Tax Codes (ATCs) for Percentage Tax on winnings and prizes withheld by race track operators | Jul 19, 2001 | View |
| RMO No. 60-99 | Extends the period for the payment of additional tax to meet the minimum amount prescribed under RR No. 2-99 to qualify for immunity from audit of 1998 Income, VAT and Percentage Tax returns | Jul 16, 1999 | View |
| RR No. 06-99 | Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP) | Apr 19, 1999 | View |
| RMO No. 10-99 | Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP Program | Feb 18, 1999 | View |
| RR No. 02-99 | Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) Program | Feb 9, 1999 | View |
| RR No. 02-98 | Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes | May 17, 1998 | View |