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Showing 507 results: Revenue Regulations

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RR No. 18-2002	Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP)	Nov 15, 2002	View
RR No. 16-A-2002	Prescribes November 19, 2002 as the effectivity date of RR No. 16-2002 relative to the modes of and procedures for the payment of internal revenue taxes through Authorized Agent Banks	Nov 7, 2002	View
RR No. 17-2002	Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002	Oct 16, 2002	View
RR No. 16-2002	Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks	Oct 14, 2002	View
RR No. 15-2002	Governs the imposition of Income Tax on the Gross Philippine Billings, other income of International Air Carriers and Common Carrier's Tax, as well as the manner of claiming deductions on travel expenses and freight charges incurred	Oct 7, 2002	View
RR No. 14-2002	Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation thereto	Sep 13, 2002	View
RR No. 13-2002	Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)	Sep 13, 2002	View
RR No. 12-2002	Provides the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Abatement Program (VAAP) for taxpayers with underdeclared sales/receipts/income for the calendar and fiscal years 2000, and 2001, and the first and second quarter ending June 30, 2002, pursuant to the RELIEF Program of the Bureau of Internal Revenue, and the consequences for non-availment thereof	Sep 12, 2002	View
RR No. 11-2002	Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation process	Aug 8, 2002	View
RR No. 10-2002	Authorizes the imposition of a ceiling on entertainment, amusement and recreational expenses	Jul 18, 2002	View
RR No. 09-2002	Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS)	Jul 5, 2002	View
RR No. 08-2002	Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents	Jun 24, 2002	View
RR No. 07-2002	Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax	Jun 24, 2002	View
RR No. 06-2002	Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90	Jun 5, 2002	View
RR No. 05-2002	Prescribes the establishment of electronic linkage with excise establishment	May 27, 2002	View
RR No. 04-2002	Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed	Apr 5, 2002	View
RR No. 03-2002	Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/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	Mar 27, 2002	View
RR No. 02-2002	Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon	Mar 27, 2002	View
RR No. 01-2002	Prescribes the use of new Excise Tax return forms	Mar 27, 2002	View
RR No. 21-2001	Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001	Dec 19, 2001	View
RR No. 20-2001	Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperatives	Nov 28, 2001	View
RR No. 19-2001	Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking system	Nov 16, 2001	View
RR No. 18-2001	Prescribes the guidelines on the monitoring of the basis of property transferred and shares received, pursuant to a tax-free exchange of property for shares, as well as establishes the policies governing the imposition of fees for the monitoring thereof	Nov 14, 2001	View
RR No. 17-2001	Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"	Nov 14, 2001	View
RR No. 16-2001	Extends further the deadline for availment of the Voluntary Assessment Program until December 15, 2001, and prescribes a more flexible manner of payment of the amount due thereon	Oct 30, 2001	View