BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 507 results: Revenue Regulations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 16-2010 | Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefrom | Dec 10, 2010 | View |
| RR No. 15-2010 | Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Dec 10, 2010 | View |
| RR No. 14-2010 | Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIR | Dec 10, 2010 | View |
| RR No. 13-2010 | Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returns | Dec 10, 2010 | View |
| RR No. 12-2010 | Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact Program | Nov 18, 2010 | View |
| RR No. 11-2010 | Further clarifies the term “Managerial and Technical Positions” under RR No. 2-98, as amended and modifies for this purpose RMC No. 41-09, including guidelines on availment of the 15% preferential Income Tax rate for qualified Filipino personnel employed by Regional or Area Headquarters and Regional Operating Headquarters of multinational companies | Oct 26, 2010 | View |
| RR No. 10-2010 | Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters | Oct 6, 2010 | View |
| RR No. 9-2010 | Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditions | Sep 13, 2010 | View |
| RR No. 8-2010 | Amends RR No. 7-2010 implementing the tax privileges provisions of RA No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010” | Sep 3, 2010 | 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 |
| RR No. 6-2010 | Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter) | Jul 12, 2010 | View |
| RR No. 5-2010 | Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and transfer of registration | May 28, 2010 | View |
| RR No. 4-2010 | Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal Revenue | Feb 26, 2010 | View |
| RR No. 3-2010 | Provides the rationale and guidelines for the submission of the Statement of Management Responsibility | Feb 26, 2010 | View |
| RR No. 2-2010 | Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of General Professional Partnerships and the partners thereof, as well as the manner and period for making the election to claim OSD in the Income Tax Returns | Feb 24, 2010 | View |
| RR No. 1-2010 | Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS) | Jan 21, 2010 | View |
| RR No. 9-2009 | Promulgates the requirements for the maintenance, retention and submission of electronic records | Dec 29, 2009 | View |
| RR No. 10-2009 | Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X) | Dec 23, 2009 | View |
| RR No. 8-2009 | Amends furtehr Sections 2.57.2 and 2.57.3 of RR No. 2-98, as amended, subjecting to Creditable Withholding Tax the income paymetns made by political parties and candidates of local and national elections of all their campaign expenditures and income payments made by an individual or juridical person forming part of their campaign contributions to candidates of local and national elections and to political parties | Oct 23, 2009 | View |
| RR No. 7-2009 | Implements the Electronic Documentary Stamp Tax System to replace the Documentary Stamp Tax Electronic Imprinting Machine | Oct 2, 2009 | View |
| RR No. 6-2009 | Amends further pertinent provisions of Revenue Regulations No. 2-98, as amended, providing for additional criteria in the determination of Top 20,000 Private Corporations, including the threshold on their purchases of agricultural products and additional transactions subject to creditable withholding tax on income payments made by Top 5,000 Individual Taxpayers engaged in trade/business or practice of profession | Jul 9, 2009 | View |
| RR No. 5-2009 | Reverts the venue for the filing of returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or exchange of real property of large taxpayers to the place where the property is located | May 13, 2009 | View |
| RR No. 4-2009 | Amends the provisions of Section 24 of Revenue Regulations No. 3-2006 pertaining to the allocable share of the Philippine Health Insurance Corporation and the Department of Health in the annual incremental revenue under RA No. 9334 | May 6, 2009 | View |
| RR No. 3-2009 | Amends further RR No. 9-2001 by expanding the EFPS coverage to include the top 20,000 private corporations duly identified under RR No. 14-2008 | Mar 31, 2009 | View |
| RR No. 2-2009 | Amends further Sections 2.57.2 and 2.58 of Revenue Regulations No. 2-98, as amended, subjecting to creditable withholding tax the interest portion of the refund of meter deposits by MERALCO and other distribution utilities to residential and non-residential electricity consumers/customers | Feb 26, 2009 | View |