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Showing 507 results: Revenue Regulations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 07-2004 | Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added Tax | May 21, 2004 | View |
| RR No. 06-2004 | Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002" | May 14, 2004 | View |
| RR No. 05-2004 | Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment | May 14, 2004 | View |
| RR No. 04-2004 | Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugar | Mar 26, 2004 | View |
| RR No. 03-2004 | Suspends the implementation of withholding tax on income payments made to suppliers of agricultural products | Mar 12, 2004 | View |
| RR No. 02-2004 | Further enhances the rules on the advance payment of VAT on the sale of refined sugar | Feb 26, 2004 | View |
| RR No. 01-2004 | Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments | Jan 20, 2004 | View |
| RR No. 31-2003 | Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service. | Dec 18, 2003 | View |
| RR No. 30-2003 | Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes. | Dec 15, 2003 | View |
| RR No. 29-2003 | Prescribes the policies and procedures for the advance payment of VAT on the sale of flour. | Dec 1, 2003 | View |
| RR No. 28-2003 | Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury. | Nov 20, 2003 | View |
| RR No. 27-2003 | Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts. | Oct 9, 2003 | View |
| RR No. 26-2003 | Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use. | Oct 7, 2003 | View |
| RR No. 25-2003 | Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224. | Sep 16, 2003 | View |
| RR No. 24-2003 | Amends RR No. 16-2003 relative to the taxation of Privilege Stores. | Aug 29, 2003 | View |
| RR No. 23-2003 | Prescribes the revised tax classification of new brands of alcohol products, including variants thereof based on the current net retail prices | Aug 28, 2003 | View |
| RR No. 22-2003 | Implements the revised tax classification of new brands of cigarettes and variants thereof based on the current net retail prices | Aug 13, 2003 | View |
| RR No. 21-2003 | Further amends the Transitory Provisions of RR No. 4-2003, which pertains to the deadlines of submission of inventory list and inventory taking of automobiles | Jul 18, 2003 | View |
| RR No. 20-2003 | Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies | Jun 27, 2003 | View |
| RR No. 19-2003 | Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until September 8, 2003 | Jun 9, 2003 | View |
| RR No. 18-2003 | Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobiles | May 15, 2003 | View |
| RR No. 17-2003 | Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax | May 6, 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. 15-2003 | Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returns | Apr 16, 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 |