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_ BIR Regulations

NUMBER OF ISSUANCESSUBJECT MATTER
Revenue Regulation No. 1-2004
January 20, 2004
Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments.
Revenue Regulation No. 31-2003
December 18, 2003
Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service.
Revenue Regulation No. 30-2003
December 15, 2003
Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes.
Revenue Regulation No. 29-2003
December 1, 2003
Prescribes the policies and procedures for the advance payment of VAT on the sale of flour.
Revenue Regulation No. 28-2003
November 20, 2003
Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury.
Revenue Regulation No. 27-2003
October 9, 2003
Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.
Revenue Regulation No. 26-2003
October 7, 2003
Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use.
| Annex A | Annex B |
Revenue Regulation No. 25-2003
September 16, 2003
Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224.
Revenue Regulation No. 24-2003
August 29, 2003
Amends RR No. 16-2003 relative to the taxation of Privilege Stores.
Revenue Regulation No. 23-2003
August 28, 2003
Prescribes the revised tax classification of new brands of alcohol products, including variants thereof based on the current net retail prices
| Annex A |
Revenue Regulation No. 22-2003
August 16, 2003
Implements the revised tax classification of new brands of cigarettes and variants thereof based on the current net retail prices
| Annex A |
Revenue Regulation No. 21-2003
July 18, 2003
Further amends the Transitory Provisions of RR No. 4-2003, which pertains to the deadlines of submission of inventory list and inventory taking of automobiles
Revenue Regulation No. 20-2003
June 27, 2003
Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies
Revenue Regulation No. 19-2003
June 9, 2003
Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until September 8, 2003
Revenue Regulation No. 18-2003
May 15, 2003
Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobiles
Revenue Regulation No. 17-2003
May 6, 2003
Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax
Revenue Regulation No. 16-2003
April 29, 2003
Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores"
Revenue Regulation No. 15-2003
April 16, 2003
Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returns
Revenue Regulation No. 14-2003
April 3, 2003
Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax
| Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
Revenue Regulation No. 13-2003
March 27, 2003
Futher defers the implementation of RR No. 4-2003, as amended, until May 18, 2003
Revenue Regulation No. 12-2003
March 11, 2003
Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003
Revenue Regulation No. 11-2003
March 4, 2003
Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers
Revenue Regulation No. 10-2003
March 4, 2003
Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998"
Revenue Regulation No. 9-2003
February 26, 2003
Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco products
Revenue Regulation No. 8-2003
February 19, 2003
Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31,2003, except for the compliance requirements provided in the transitory provisions of the RR
Revenue Regulation No. 7-2003
February 11, 2003
Provides guidelines in determining whether a particular real property is a capital asset or an ordinary asset for purposes of imposing Capital Gains Tax, or the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT)
Revenue Regulation No. 6-2003
February 10, 2003
Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availments
Revenue Regulation No. 5-2003
February 4, 2003
Implements the remittance of the shares/allotment from certain internal revenue taxes to the provinces/city comprising the expanded ARMM
Revenue Regulation No. 4-2003
January 30, 2003
Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles
Revenue Regulation No. 3-2003
January 29, 2003
Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling 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, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003
Revenue Regulation No. 2-2003
January 17, 2003
Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997
Revenue Regulation No. 1-2003
January 7, 2003
Imposes Value-Added Tax (VAT) on 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, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003
Revenue Regulation No. 30-2002
December 26, 2002
Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding  RR Nos.  6-2000 and  7-2001
Revenue Regulation No.29-2002
December 20, 2002
Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugar
Revenue Regulation No.28-2002
December 20, 2002
Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month
Revenue Regulation No. 27-2002
December 19, 2002
Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995"
Revenue Regulation No.26-2002
December 19, 2002
Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification
Revenue Regulation No.25-2002
December 16, 2002
Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income
Revenue Regulation No.24-2002
December 16, 2002
Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration
Revenue Regulation No.23-2002
December 2, 2002
Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and rates
Revenue Regulation No.22-2002
November 29, 2002
Prescribes the rules in the sale or disposition of real estate obtained by the government in payment of taxes, penalties or costs arising under Section 216 of the Tax Code
Revenue Regulation No.21-2002
November 26, 2002
Prescribes the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns
Revenue Regulation No.20-2002
November 25, 2002
Clarifies the tax treatment of income earned from unregistered activities by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995
Revenue Regulation No. 19-2002
November 25, 2002
Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of 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
Revenue Regulation No.18-2002
November 15, 2002
Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP)
| Amendments of RR 12-2002 |
Revenue Regulation No.17-2002
October 16, 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
Revenue Regulation No.16-A-2002
November 7, 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
Revenue Regulation No.16-2002
October 14, 2002
Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks
Revenue Regulation No.15-2002
October 7, 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
Revenue Regulation No.14-2002
September 13, 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
Revenue Regulation No.13-2002
September 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)
Revenue Regulation No.12-2002
September 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
Revenue Regulation No. 11-2002
August 8, 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
Revenue Regulation No. 10-2002
July 18, 2002
Authorizes the imposition of a ceiling on entertainment, amusement and recreational expenses
| Entertainment, Amusement Recreational Expenses |
Revenue Regulation No. 9-2002
July 5, 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)
Revenue Regulation No. 8-2002
June 24, 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
Revenue Regulation No. 7-2002
June 24, 2002
Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax
| Revalidation |
Revenue Regulation No. 6-2002
June 5, 2002
Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90
Revenue Regulation No. 5-2002
May 27, 2002
Prescribes the establishment of electronic linkage with excise establishment
Revenue Regulation No. 4-2002
April 5, 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
Revenue Regulation No. 3-2002
March 27, 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
Revenue Regulation No. 2-2002
March 27, 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
Revenue Regulation No. 1-2002
March 27, 2002
Prescribes the use of new Excise Tax return forms
Revenue Regulation No. 21-2001
December 19, 2001
Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001
Revenue Regulation No. 20-2001
November 28, 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
Revenue Regulation No. 19-2001
November 28, 2001
Amendment to the Agreement Between the Bureau of Internal Revenue and the Authorized Agent Bank (AAB) Relative to the Collection of Internal Revenue Tax Liabilities Through the Banking System Pursuant to Executive Order No. 937, as Implemented by Revenue Regulations No. 5-84, as Amended.
Revenue Regulation No. 18-2001
November 14, 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 fro the monitoring thereof
Revenue Regulation No. 17-2001
November 14, 2001
Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"
Revenue Regulation No. 16-2001
October 30, 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
Revenue Regulation No. 15-2001
October 18, 2001
Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactions.
Revenue Regulation No. 14-2001
October 10, 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
Revenue Regulation No. 13-2001
October 10, 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
Revenue Regulation No. 12-2001
September 10, 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
Revenue Regulation No. 11-2001
September 10, 2001
Amends RR No. 1-68, as amended, otherwise known as the private Retirement Benefit Plan Regulations
Revenue Regulation No. 10-2001
September 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.
Revenue Regulation No. 9-2001
August 16, 2001
Regulates the electronic filing of tax returns and payment of taxes
Revenue Regulation No. 8-2001
August 1, 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
Revenue Regulation No. 7-2001
August 1, 2001
Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities
Revenue Regulation No. 6-2001
August 1, 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
Revenue Regulation No. 5-2001
August 1, 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.
Revenue Regulation No. 4-2001
April 16, 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
Revenue Regulation No. 3-2001
April 16, 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
Revenue Regulation No. 2-2001
March 9, 2001
Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax
Revenue Regulation No. 1-2001
March 5, 2001
Extends further the deadline for the accreditation of Tax Agents to June 30, 2001
Revenue Regulation No. 14-2000
December 29, 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"
Revenue Regulation No. 13-2000
December 29, 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
Revenue Regulation No. 12-2000
December 29, 2000
Extends further the deadline for the accreditation of tax agents from December 31, 2000 to February 28, 2001
Revenue Regulation No. 11-2000
December 29, 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
Revenue Regulation No. 10-2000
December 29, 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
Revenue Regulation No. 9-2000
November 22, 2000
Identifies the persons liable and responsible for the payment/remittance of the Documentary Stamp Tax
Revenue Regulation No. 8-2000
November 22, 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
Revenue Regulation No. 7-2000
November 7, 2000
Amends RR No. 2-98 regarding the requirement for list of income payees
Revenue Regulation No. 6-2000
September 25, 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
Revenue Regulation No. 5-2000
August 15, 2000
Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer
Revenue Regulation No. 4-2000
August 15, 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
Revenue Regulation No. 3-2000
August 15, 2000
Extends the deadline for the accreditation of tax agents
Revenue Regulation No. 2-2000
January 15, 2000
Prescribes the procedures to be adopted during the transition period in the phase-out of leaded gasoline in Metro Manila
Revenue Regulation No. 1-2000
January 6, 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
Revenue Regulation No. 19-99
December 29, 1999
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
Revenue Regulation No. 18-99
December 29, 1999
Prescribes the regulations relative to the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2000
Revenue Regulation No. 17-99
December 27, 1999
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
Revenue Regulation No. 16-99
November 23, 1999
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
Revenue Regulation No. 15-99
November 17, 1999
Defines the functions and composition of the Revenue Regional Accreditation Board and the Revenue National Accreditation Board, as well as provides the rules for the accreditation/dis-accreditation of tax practitioners
Revenue Regulation No. 14-99
October 13, 1999
Amends RR No. 14-97 relative to the imposition of Excise Taxes on automobiles and other motor vehicles
Revenue Regulation No. 13-99
September 14,1999
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
Revenue Regulation No. 12-99
September 14,1999
Implements the provisions of the National Internal Revenue Code of 1997 governing the rules on assessment of national internal revenue taxes, fees and charges
Revenue Regulation No. 11-99
August 30,1999
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
Revenue Regulation No. 10-99
August 25,1999
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
Revenue Regulation No. 9-99
May 24, 1999
Prescribes the filing of information returns (BIR Form 1701C or the new computerized Form 1703) by non-resident citizens, overseas contract workers and seamen
Revenue Regulation No. 8-99
May 11, 1999
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
Revenue Regulation No. 7-99
April 20, 1999
Amends further Revenue Regulations No. 7-95 relative to the submission of the Summary Lists of Sales and Purchases in magnetic form
Revenue Regulation No. 6-99
April 19, 1999
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)
Revenue Regulation No. 5-99
March 16, 1999
Implements Section 34(E) of the Tax Code of 1997 relative to the requirements for deductibility of bad debts from gross income
Revenue Regulation No. 4-99
March 16, 1999
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
Revenue Regulation No. 3-99
February 15, 1999
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
Revenue Regulation No. 2-99
February 9, 1999
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
Revenue Regulation No. 1-99
January 6, 1999
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"
Revenue Regulation No. 13-98
December 14, 1998
Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended"
Revenue Regulation No. 12-98
September 25, 1998
Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners
Revenue Regulation No. 11-98
September 24, 1998
Amends further RR No. 5-98 which implements Section 21 of RA No. 8479 entitled "An Act Deregulating the Downstream Oil Industry, and For Other Purposes
Revenue Regulation No. 10-98
September 2, 1998
Prescribes the regulations to implement RA No. 8424 relative to the imposition of income taxes on income derived under Foreign Currency Deposit and Offshore Banking Systems
Revenue Regulation No. 9-98
September 2, 1998
Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations
Revenue Regulation No. 8-98
September 2, 1998
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
Revenue Regulation No. 7-98
August 20, 1998
Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax Credits
Revenue Regulation No. 6-98
July 20, 1998
Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of payment
Revenue Regulation No. 5-98
July 1, 1998
Implements 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 Energy
Revenue Regulation No. 4-98
June 29, 1998
Implements 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 businesses
Revenue Regulation No. 3-98
June 4, 1998
Implements 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 1,1998
Revenue Regulation No. 2-98
May 17, 1998
Prescribes 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 Taxes
Revenue Regulation No. 1-98
April 14, 1998
Redefines the term "Large Taxpayers" amending further RR No. 12-93, as amended by RR No. 3-94
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