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Showing 507 results: Revenue Regulations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 6-2021 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 | Apr 14, 2021 | View |
| RR No. 5-2021 | Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997 | Apr 8, 2021 | View |
| RR No. 4-2021 | Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended | Apr 8, 2021 | View |
| RR No. 3-2021 | Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended | Apr 8, 2021 | View |
| RR No. 2-2021 | Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income | Apr 8, 2021 | View |
| RR No. 1-2021 | Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021) | Apr 8, 2021 | View |
| RR No. 34-2020 | Prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010 | Dec 21, 2020 | View |
| RR No. 33-2020 | Amends Revenue Regulations No. 21-2020 relative to the Voluntary Assessment and Payment Program for taxable year 2018 under certain conditions. | Dec 21, 2020 | View |
| RR No. 32-2020 | Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020 | Dec 21, 2020 | View |
| RR No. 31-2020 | Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents | Dec 18, 2020 | View |
| RR No. 30-2020 | Prescribes the rules and regulations to implement Section 11(f) and (g) of RA No. 11494 (Bayanihan to Recover as One Act) on the taxes derived from gaming and non-gaming operations as other sources of funding to address the COVID-I9 pandemic | Oct 30, 2020 | View |
| RR No. 29-2020 | Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments | Oct 15, 2020 | View |
| RR No. 28-2020 | Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods | Oct 15, 2020 | View |
| RR No. 27-2020 | Suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act) | Oct 6, 2020 | View |
| RR No. 26-2020 | Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools | Oct 6, 2020 | View |
| RR No. 25-2020 | Prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amended | Sep 30, 2020 | View |
| RR No. 24-2020 | Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured | Sep 30, 2020 | View |
| RR No. 23-2020 | Implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended | Sep 30, 2020 | View |
| RR No. 22-2020 | Amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. RR 22-2020 | Sep 16, 2020 | View |
| RR No. 21-2020 | Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions | Sep 4, 2020 | View |
| RR No. 20-2020 | Amends certain provisions of RR No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets) | Aug 17, 2020 | View |
| RR No. 17-2020 | Implements the Tax Neutrality provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) | Aug 7, 2020 | View |
| RR No. 19-2020 | Prescribes the use of the new BIR Form No. 1709, replacing Form No. 1702H, Series of 1992. RR 19-2020 | Jul 8, 2020 | View |
| RR No. 18-2020 | Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases. | Jul 8, 2020 | View |
| RR No. 16-2020 | Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency | Jun 25, 2020 | View |