BIR Library
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Showing 507 results: Revenue Regulations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 13-2003 | Further defers the implementation of RR No. 4-2003, as amended, until May 18, 2003 | Mar 27, 2003 | View |
| RR No. 12-2003 | Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003 | Mar 11, 2003 | View |
| RR No. 11-2003 | Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers | Mar 4, 2003 | View |
| RR No. 10-2003 | Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998" | Mar 4, 2003 | View |
| RR No. 09-2003 | Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco products | Feb 26, 2003 | View |
| RR No. 08-2003 | Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31,2003, except for the compliance requirements provided in the transitory provisions of the RR | Feb 19, 2003 | View |
| RR No. 07-2003 | Provides guidelines in determining whether a particular real property is a capital asset or an ordinary asset for purposes of imposing Capital Gains Tax, or the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT) | Feb 11, 2003 | View |
| RR No. 06-2003 | Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availments | Feb 10, 2003 | View |
| RR No. 05-2003 | Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) | Feb 4, 2003 | View |
| RR No. 04-2003 | Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles | Jan 30, 2003 | View |
| RR No. 03-2003 | Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003 | Jan 29, 2003 | View |
| RR No. 02-2003 | Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 | Jan 17, 2003 | View |
| RR No. 01-2003 | Imposes Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003 | Jan 7, 2003 | View |
| RR No. 30-2002 | Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 | Dec 26, 2002 | View |
| RR No. 29-2002 | Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugar | Dec 20, 2002 | View |
| RR No. 28-2002 | Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month | Dec 20, 2002 | View |
| RR No. 27-2002 | Amends 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, 2002 | View |
| RR No. 26-2002 | Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification | Dec 19, 2002 | View |
| RR No. 25-2002 | Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income | Dec 16, 2002 | View |
| RR No. 24-2002 | Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration | Dec 16, 2002 | View |
| RR No. 23-2002 | Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and rates | Dec 2, 2002 | View |
| RR No. 22-2002 | Prescribes the rules in the sale or disposition of real estate obtained by the government in payment of taxes, penalties or costs arising under Section 216 of the Tax Code | Nov 29, 2002 | View |
| RR No. 21-2002 | Prescribes the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns | Nov 26, 2002 | View |
| RR No. 20-2002 | Clarifies 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 1995 | Nov 25, 2002 | View |
| RR No. 19-2002 | Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Nov 25, 2002 | View |