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Showing 507 results: Revenue Regulations

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RR No. 12-2013	Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments	Jul 12, 2013	View
RR No. 11-2013	Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing	Jun 6, 2013	View
RR No. 10-2013	Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents	Jun 6, 2013	View
RR No. 9-2013	Amends certain provisions of RR No. 30-2002 relative to the payment of the amount offered as compromise settlement	May 10, 2013	View
RR No. 8-2013	Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines	May 10, 2013	View
RR No. 7-2013	Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines	Apr 29, 2013	View
RR No. 6-2013	Amends certain provision of RR No. 6-2008 entitled “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock Held as Capital Assets”	Apr 22, 2013	View
RR No. 5-2013	Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation	Apr 22, 2013	View
RR No. 4-2013	Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoices	Mar 1, 2013	View
RR No. 3-2013	Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials	Feb 14, 2013	View
RR No. 2-2013	Prescribes the transfer pricing guidelines	Jan 23, 2013	View
RR No. 1-2013	Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice	Jan 23, 2013	View
RR No. 18-2012	Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof	Dec 28, 2012	View
RR No. 17-2012	Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue Regulations	Dec 26, 2012	View
RR No. 16-2012	Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose	Dec 7, 2012	View
RR No. 15-2012	Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices	Dec 5, 2012	View
RR No. 14-2012	Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions	Nov 7, 2012	View
RR No. 13-2012	Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended	Oct 12, 2012	View
RR No. 12-2012	Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor	Oct 12, 2012	View
RR No. 11-2012	Amends certain provisions of RR No. 1-2011	Aug 17, 2012	View
RR No. 10-2012	Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System	Jun 1, 2012	View
RR No. 9-2012	Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales	Jun 1, 2012	View
RR No. 8-2012	Further amends Revenue Regulations relative to the “De Minimis Benefits”	May 11, 2012	View
RR No. 7-2012	Amends the consolidated Revenue Regulations on primary registration, updates and cancellation	Apr 2, 2012	View
RR No. 6-2012	Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities	Apr 2, 2012	View