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Showing 507 results: Revenue Regulations

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RR No. 5-2012	Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997	Apr 2, 2012	View
RR No. 4-2012	Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilities	Mar 28, 2012	View
RR No. 3-2012	Prescribes the effectivity 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	Feb 20, 2012	View
RR No. 2-2012	Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals	Feb 20, 2012	View
RR No. 1-2012	Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers	Feb 20, 2012	View
RR No. 19-2011	Prescribes the new Income Tax forms	Dec 9, 2011	View
RR No. 18-2011	Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt	Nov 21, 2011	View
RR No. 17-2011	Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008”	Oct 28, 2011	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. 15-2011	Amends Section 5 of Revenue Regulations No. 12-2011	Aug 31, 2011	View
RR No. 14-2011	Amends certain provision of RR No. 5-2000, as amended, prescribing the regulations governing the manner of the issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer	Jul 29, 2011	View
RR No. 13-2011	Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009”	Jul 25, 2011	View
RR No. 12-2011	Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities	Jul 25, 2011	View
RR No. 11-2011	Defines gross receipts for Common Carrier's Tax for international carriers pursuant to Section 118 of the Tax Code, amending Section 10 of RR No. 15-2002	Jul 20, 2011	View
RR No. 10-2011	Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007, otherwise known as the "Consolidated Value-Added Tax Regulations of 2005", as amended	Jul 7, 2011	View
RR No. 9-2011	Amends RR No. 3-2011 relative to the policies, guidelines and procedures on the application for change in accounting period	Jun 29, 2011	View
RR No. 8-2011	Amends certain provisions under Annex A of RR No. 23-2003 relative to the revised tax classification of new brands of alcohol products and variants thereof	Jun 21, 2011	View
RR No. 7-2011	Prescribes the policies in the tax treatment of campaign contributions and expenditures	Jun 14, 2011	View
RR No. 6-2011	Suspends the implementation of RR No. 2-2011	Mar 16, 2011	View
RR No. 5-2011	Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits"	Mar 16, 2011	View
RR No. 4-2011	Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes	Mar 15, 2011	View
RR No. 3-2011	Provides the policies, guidelines and procedures on the application for change in accounting period	Mar 7, 2011	View
RR No. 2-2011	Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts	Mar 2, 2011	View
RR No. 1-2011	Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker	Feb 24, 2011	View
RR No. 17-2010	Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayers	Dec 14, 2010	View