BIR Library
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Showing 507 results: Revenue Regulations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 15-2001 | Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactions | Oct 18, 2001 | View |
| RR No. 14-2001 | Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross income | Oct 10, 2001 | View |
| RR No. 13-2001 | Implements the provisions of the Tax Code regarding the authority of the Commissioner of Internal Revenue to abate or cancel internal revenue tax liabilities of certain taxpayers | Oct 10, 2001 | View |
| RR No. 12-2001 | Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposes | Sep 10, 2001 | View |
| RR No. 11-2001 | Amends RR No. 1-68, as amended, otherwise known as the Private Retirement Benefit Plan Regulations | Sep 10, 2001 | View |
| RR No. 10-2001 | Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereof | Sep 10, 2001 | View |
| RR No. 09-2001 | Regulates the electronic filing of tax returns and payment of taxes | Aug 16, 2001 | View |
| RR No. 08-2001 | Establishes the policies and procedures governing the availment of the Voluntary Assessment Program granting taxpayers the privilege of last priority in the audit and investigation of all internal revenue taxes for the taxable year ending December 31, 2000 and all prior years under certain conditions | Aug 1, 2001 | View |
| RR No. 07-2001 | Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities | Aug 1, 2001 | View |
| RR No. 06-2001 | Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and others | Aug 1, 2001 | View |
| RR No. 05-2001 | Revokes the requirement for non-resident citizens, overseas contract workers and seamen to file information returns on income derived from sources outside the Philippines | Aug 1, 2001 | View |
| RR No. 04-2001 | Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000 | Apr 16, 2001 | View |
| RR No. 03-2001 | Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national government | Apr 16, 2001 | View |
| RR No. 02-2001 | Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax | Mar 9, 2001 | View |
| RR No. 01-2001 | Extends further the deadline for the accreditation of Tax Agents to June 30, 2001 | Mar 5, 2001 | View |
| RR No. 14-2000 | Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to the sale, exchange or disposition by a natural person of his "principal residence" | Dec 29, 2000 | View |
| RR No. 13-2000 | Implements the provisions of Section 34(B) of the Tax Code of 1997 relative to the requirements for the deductability of interest expense from the gross income of a corporation or an individual engaged in trade, business or in the practice of profession | Dec 29, 2000 | View |
| RR No. 12-2000 | Extends further the deadline for the accreditation of tax agents from December 31, 2000 to February 28, 2001 | Dec 29, 2000 | View |
| RR No. 11-2000 | Prescribes the registration and filing of income tax returns and payment of income tax, if any, of marginal income earners with gross sales/receipts not exceeding P 100,000.00 during any twelve (12) month period | Dec 29, 2000 | View |
| RR No. 10-2000 | Amends further RR Nos. 2-98, 3-98 and 8-98 with respect to the exemption of monetized leave credits of government officials and employees and the enumeration of "de minimis" benefits which are exempt from income tax on compensation and from fringe benefits tax | Dec 29, 2000 | View |
| RR No. 09-2000 | Identifies the persons liable and responsible for the payment/remittance of the Documentary Stamp Tax | Nov 22, 2000 | View |
| RR No. 08-2000 | Amends provisions of RR Nos. 2-98 and 3-98 relative to the "De Minimis" benefits, Additional Compensation Allowance, Representation and Transportation Allowance and Personal Economic Relief Allowance | Nov 22, 2000 | View |
| RR No. 07-2000 | Amends RR No. 2-98 regarding the requirement for list of income payees | Nov 7, 2000 | View |
| RR No. 06-2000 | Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the Bureau | Sep 25, 2000 | View |
| RR No. 05-2000 | Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer | Aug 15, 2000 | View |