BIR Library
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Showing 507 results: Revenue Regulations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 04-2000 | Prescribes the posting in place of business of a notice on the requirement for the issuance of sales/commercial invoices and/or official receipts by persons engaged in trade or business, including the exercise of profession | Aug 15, 2000 | View |
| RR No. 03-2000 | Extends the deadline for the accreditation of tax agents | Aug 15, 2000 | View |
| RR No. 02-2000 | Prescribes the procedures to be adopted during the transition period in the phase-out of leaded gasoline in Metro Manila | Jan 15, 2000 | View |
| RR No. 01-2000 | Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprises | Jan 6, 2000 | View |
| RR No. 19-99 | Prescribes the regulations relative to the imposition of VAT beginning January 1, 2000 on the 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 | Dec 29, 1999 | View |
| RR No. 17-99 | Prescribes the regulations to implement the 12% increase in the Excise Tax imposed on distilled spirits, wines, fermented liquors and cigars and cigarettes packed by machine effective January 1, 2000 | Dec 27, 1999 | View |
| RR No. 16-99 | Amends RR No. 1-95 and other related rules and regulations relative to the grant of tax incentives to enterprises registered in the Subic Special Economic and Freeport Zone | Nov 23, 1999 | View |
| RR No. 14-99 | Amends RR No. 14-97 relative to the imposition of Excise Taxes on automobiles and other motor vehicles | Oct 13, 1999 | View |
| RR No. 13-99 | Prescribes the regulations for the exemption of a citizen or a resident alien individual from Capital Gains Tax on the sale, exchange or disposition of his principal residence | Sep 14, 1999 | View |
| RR No. 12-99 | Implements the provisions of the National Internal Revenue Code of 1997 governing the rules on assessment of national internal revenue taxes, fees and charges | Sep 14, 1999 | View |
| RR No. 11-99 | Prescribes the issuance of Taxpayer Identification Number (TIN) to all taxpayers and qualified applicants and the mandatory incorporation of TIN in government forms, papers or documents | Aug 30, 1999 | View |
| RR No. 10-99 | Prescribes the procedures for the grant of the permit to use cash registers and point-of sale machines in lieu of registered sales invoices or receipts | Aug 25, 1999 | View |
| RR No. 09-99 | Prescribes the filing of information returns (BIR Form 1701C or the new computerized Form 1703) by non-resident citizens, overseas contract workers and seamen | May 24, 1999 | View |
| RR No. 08-99 | Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receipt | May 11, 1999 | View |
| RR No. 07-99 | Amends further Revenue Regulations No. 7-95 relative to the submission of the Summary Lists of Sales and Purchases in magnetic form | Apr 20, 1999 | View |
| RR No. 06-99 | Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP) | Apr 19, 1999 | View |
| RR No. 05-99 | Implements Section 34(E) of the Tax Code of 1997 relative to the requirements for deductibility of bad debts from gross income | Mar 16, 1999 | View |
| RR No. 04-99 | Amends the RMO relative to the payment of Capital Gains Tax and Documentary Stamp Tax on extra-judicial foreclosure sale of capital assets initiated by banks, finance and insurance companies | Mar 16, 1999 | View |
| RR No. 03-99 | Amends Revenue Regulations No. 12-98 to streamline and make more efficient the collection of the creditable withholding tax on income payments from medical practitioners | Feb 15, 1999 | View |
| RR No. 02-99 | Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) Program | Feb 9, 1999 | View |
| RR No. 01-99 | Prescribes the rules and regulations for the effective implementation of the tax incentives provided for qualified jewelry enterprises under Republic Act No. 8502, otherwise known as the "Jewelry Industry Development Act of 1998" | Jan 6, 1999 | View |
| RR No. 13-98 | Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended" | Dec 14, 1998 | View |
| RR No. 12-98 | Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners | Sep 25, 1998 | View |
| RR No. 09-98 | Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations | Sep 2, 1998 | View |
| RR No. 08-98 | Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real property | Sep 2, 1998 | View |