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Showing 507 results: Revenue Regulations

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 07-98Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax CreditsAug 20, 1998View
RR No. 06-98Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of paymentJul 20, 1998View
RR No. 05-98Implements Section 21 and 23 of RA No. 8479 relative to the payment made by certain oil companies of their respective specific taxes through Reimbursement Certificates" issued by the Department of EnergyJul 1, 1998View
RR No. 04-98Implements the provision of RA No. 6734 relative to the proportionate share of the provinces comprising the Autonomous Region in Muslim Mindanao (ARMM) in the national collections from businessesJun 29, 1998View
RR No. 03-98Implements Section 33 of the National Internal Revenue Code (NIRC), as amended by RA No. 8424, relative to the special treatment of fringe benefits granted or paid by the employer to employees, except rank and file employees beginning January 1,1998Jun 4, 1998View
RR No. 02-98Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage TaxesMay 17, 1998View
RR No. 01-98Redefines the term "Large Taxpayers" amending further RR No. 12-93, as amended by RR No. 3-94Apr 14, 1998View