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Showing 237 results: BIR issuances on Tax incentives

BIR issuances
No. of Issuance Subject Date of Issue Action
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. 20-2002Clarifies the tax treatment of income earned from unregistered activities by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995Nov 25, 2002View
RR No. 06-2002Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90Jun 5, 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
RMO No. 19-2001Renames the Alphanumeric Tax Codes for PEZA registered enterprisesAug 30, 2001View
RR No. 02-2001Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings TaxMar 9, 2001View
RMO No. 46-2000Prescribes the audit policies and procedures in the investigation of internal revenue tax liabilities of enterprises registered with the Philippine Export Zone AuthorityOct 23, 2000View
RMO No. 15-2000Creates, drops and renames the Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxesMay 5, 2000View
RMO No. 09-2000Specifies the conditions for the zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOI-registered manufacturers-exporters with 100% export salesMar 29, 2000View
RR No. 01-2000Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprisesJan 6, 2000View
RR No. 16-99Amends RR No. 1-95 and other related rules and regulations relative to the grant of tax incentives to enterprises registered in the Subic Special Economic and Freeport ZoneNov 23, 1999View
RR No. 01-99Prescribes the rules and regulations for the effective implementation of the tax incentives provided for qualified jewelry enterprises under Republic Act No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998"Jan 6, 1999View