BIR Regulations

BIR REGULATION
NUMBER OF
ISSUANCES
Revenue Regulation No. 12004 <rr01_04.pdf>
January 20, 2004
Revenue Regulation No.

31-2003 <rr31_03.pdf>
December 18, 2003
30-2003 <rr30_03.pdf>
December 15, 2003

29-2003 <rr29_03.pdf>
December 1, 2003
28-2003 <rr28_03.pdf>
November 20, 2003
27-2003 <rr27_03.pdf>
October 9, 2003
26-2003 <rr26_03.pdf>
October 7, 2003
25-2003 <rr25_03.pdf>
September 16, 2003
24-2003 <rr24_03.pdf>
August 29, 2003
SUBJECT MATTER
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.
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.
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 nonresident 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.
Prescribes the policies and procedures for the advance
payment of VAT on the sale of flour.
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.
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.
Modifies the procedures of registering manuallyprinted receipts or sales/commercial invoices prior to
their use. | Annex A <rr26a_03.pdf> | Annex B
<rr26b_03.pdf> |
Amends the Revenue Regulations governing the
imposition of Excise Tax on automobiles pursuant to
the provisions of Republic Act No. 9224.
Amends RR No. 16-2003 relative to the taxation of
Privilege Stores.

23-2003 <rr23_03.pdf>
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
<rr23a_03.pdf> |
Implements the revised tax classification of new
22-2003 <rr22_03.pdf>
brands of cigarettes and variants thereof based on the
August 16, 2003
current net retail prices | Annex A <rr22a_03.pdf> |
Further amends the Transitory Provisions of RR No.
21-2003 <rr21_03.pdf> July 4-2003, which pertains to the deadlines of submission
18, 2003
of inventory list and inventory taking of automobiles
Amends certain provisions of RR No. 18-99, as
20-2003 <rr20_03.pdf>
amended by RR No. 12-2003, governing the
June 27, 2003
imposition of VAT on services of banks, non-bank
financial intermediaries and finance companies
Defers the implementation of the amendatory
19-2003 <rr19_03.pdf>
provisions introduced by RR No. 4-2003 until
June 9, 2003
September 8, 2003
Defers until June 8, 2003 the implementation of RR
18-2003 <rr18_03.pdf>
No. 4-2003, which pertains to the imposition of
May 15, 2003
Excise Tax on automobiles
Amends further pertinent provisions of RR Nos. 2-98,
17-2003 <rr17_03.pdf>
8-98 and 13-99, as amended, by providing for
May 6, 2003
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
Imposes advance payment of Value-Added Tax or
16-2003 <rr16_03.pdf>
Percentage Tax and of Income Tax on operators of
April 29, 2003
"privilege stores" (or "tiangges"), as well as prescribes
the tax obligations of organizers or exhibitors of space
for the operation of "privilege stores"
Grants taxpayers with accounting period ended
15-2003 <rr15_03.pdf>
December 31, 2002 an extension of time up to April
April 16, 2003
21, 2003 within which to file their Income Tax returns
Amends RR No. 2-98 to simplify the collection of tax
14-2003 <rr14_03.pdf>
through withholding at source on sales of goods or
April 3, 2003
services subject to the 3% Percentage Tax and/or the
Value-Added Tax | Annex A <rr14a_03.pdf> | Annex
B <rr14b_03.pdf> | Annex C <rr14c_03.pdf> | Annex
D <rr14d_03.pdf> | Annex E <rr14e_03.pdf> | Annex
F <rr14f_03.pdf> |
Futher defers the implementation of RR No. 4-2003,
13-2003 <rr13_03.pdf>
as amended, until May 18, 2003
March 27, 2003
Amends certain provisions of RR No. 18-99 which
12-2003 <rr12_03.pdf>
March 11, 2003
11-2003 <rr11_03.pdf>
March 4, 2003
10-2003 <rr10_03.pdf>
March 4, 2003
February 26, 2003

February 19, 2003
February 11, 2003
February 10, 2003
February 4, 2003
January 30, 2003
January 29, 2003
governs the imposition of VAT on services of banks,

non-bank financial intermediaries and finance
companies beginning January 1, 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
Implements the tax incentives provisions of Republic
Act No. 8525, otherwise known as the "Adopt-aSchool Act of 1998"
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
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
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)
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
Implements the remittance of the shares/allotment
from certain internal revenue taxes to the
provinces/city comprising the expanded ARMM
Amends certain sections of RR No 14-97, as
amended, otherwise known as the Revenue
Regulations governing the imposition of excise tax on
automobiles
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;

January 17, 2003
January 7, 2003

30-2002 <rr30_02.pdf>
December 26, 2002
Revenue Regulation No.292002 <rr29_02.pdf>
December 20, 2002
December 20, 2002
27-2002 <rr27_02.pdf>
December 19, 2002
December 19, 2002
December 16, 2002
December 16, 2002
and professional athletes, as well as services rendered

by customs, real estate, stock, immigration and
commercial brokers, beginning January 1, 2003
Consolidates all Revenue Regulations issued on Estate
Tax and Donor's Tax, incorporating the amendments
introduced by the Tax Reform Act of 1997
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
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
Prescribes the updated policies and procedures for the
advance payment of Value-Added Tax (VAT) on sale
of refined sugar
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
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"
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
Amends RR No. 5-99 relative to the requirements for
deductibility of bad debts from gross income
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
Extends further the deadline for the availment of the
Voluntary Assessment and Abatement Program
December 2, 2002
November 29, 2002
November 26, 2002
November 25, 2002
19-2002 <rr19_02.pdf>
November 25, 2002

November 15, 2002
October 16, 2002
Revenue Regulation No.16A-2002 <rr16a_02.pdf>
November 7, 2002
October 14, 2002
October 7, 2002
September 13, 2002
(VAAP) until December 16, 2002 as well as amends

certain provisions relative to its coverage and rates
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
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
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
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 individualpayees whose compensation income is subject to Final
Withholding Tax
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
<rr18a_02.pdf> |
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
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
Amends the provisions relative to the acceptable
modes of and procedures for payment of internal
revenue taxes coursed through Authorized Agent
Banks
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
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- Amends further RR No. 9-90 which implements the
2002 <rr13_02.pdf>
tax subsidy granted to the Armed Forces of the
September 13, 2002
Philippines Commissary and Exchange Service
(AFPCES)
Revenue Regulation No.12- Provides the policies, procedures and guidelines in the
2002 <rr12_02.pdf>
implementation of the Voluntary Assessment and
September 12, 2002
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
Extends the deadline for the submission of the
11-2002 <rr11_02.pdf>
Application for Revalidation of Issued Permits to
August 8, 2002
establishments subject to Excise Tax as well as
provides for appeals mechanism in the revalidation
process
Authorizes the imposition of a ceiling on
10-2002 <rr10_02.pdf> July entertainment, amusement and recreational expenses |
18, 2002
Entertainment, Amusement Recreational Expenses
<rr10b_02.pdf> |
Revenue Regulation No. 9- Amends pertinent provisions of RR Nos. 9-2001 and
2002 <rr09_02.pdf> July 5, 1-98 relative to the filing of tax returns and payment
2002
of taxes thru the Electronic Filing and Payment
System (EFPS)
Revenue Regulation No. 8- Amends further pertinent provisions of RR No 7-95
2002 <rr08_02.pdf> June
relative to the time of filing of Quarterly VAT returns;
24, 2002
contents and submission of Quarterly Total Monthly
Sales and Purchases per supplier or customer, and
provides for the penalties and effect of nonsubmission thereof; and clarifies further the mode of
remittance of VAT due from non-residents
Revenue Regulation No. 7- Rationalizes the issuance of permits by the Bureau of
2002 <rr07_02.pdf> June
Internal Revenue to establisments subject to Excise
24, 2002
Tax | Revalidation <rr07b_02.pdf> |
Revenue Regulation No. 6- Withdraws the privileges, incentives and benefits of
2002 <rr06_02.pdf> June 5, taxpayers, including that of the last priority in audit,
2002
under Revenue Regulations No. 3-90
Revenue Regulation No. 5- Prescribes the establishment of electronic linkage with
2002 <rr05_02.pdf> May
excise establishment
27, 2002
Revenue Regulation No. 4- Amends the due dates for the filing/issuance of certain
2002 <rr04_02.pdf> April
BIR tax returns/forms, clarifies the form type to be
5, 2002
used on certain transactions, and prescribes certain
attachments to returns filed
Revenue Regulation No. 32002 <rr03_02.pdf> March

27, 2002

27, 2002
27, 2002
21-2001 <rr21_01.pdf>
December 19, 2001
20-2001 <rr20_01.pdf>
November 28, 2001
19-2001 <rr19_01.pdf>
November 28, 2001

18-2001 <rr18_01.pdf>
November 14, 2001
17-2001 <rr17_01.pdf>
November 14, 2001
16-2001 <rr16_01.pdf>
October 30, 2001
15-2001 <rr15_01.pdf>
October 18, 2001
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 individualpayees whose compensation income is subject to Final
Withholding Tax
Amends the coverage of the Electronic Filing and
Payment System (EFPS) by making it mandatory for
large taxpayers and optional for certain identified nonlarge taxpayers to avail of the EFPS in the filing of
their tax returns and the payment of taxes due thereon
Prescribes the use of new Excise Tax return forms
Extends further the deadline for availment of the
Voluntary Assessment Program until December 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
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.
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
Implements the provisions on Community Mortgage
Program under Republic Act No. 7279, otherwise
known as the "Urban Development and Housing Act
of 1992"
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
Revises the regulations on the manner of purchase and
affixture or payment of Documentary Stamp Tax on
documents/facilities evidencing taxable transactions.
Implements certain provisions of the Tax Code
14-2001 <rr14_01.pdf>
October 10, 2001
13-2001 <rr13_01.pdf>
October 10, 2001
12-2001 <rr12_01.pdf>
September 10, 2001

11-2001 <rr11_01.pdf>
September 10, 2001
10-2001 <rr10_01.pdf>
September 10, 2001
Revenue Regulation No. 92001 <rr09_01.pdf> August
16, 2001
1, 2001

1, 2001
1, 2001

1, 2001
Revenue Regulation No. 42001 <rr04_01.pdf> April
16, 2001
relative to the allowance of Net Operating Loss CarryOver (NOLCO) as a deduction from gross income
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
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
Amends RR No. 1-68, as amended, otherwise known
as the private Retirement Benefit Plan Regulations
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.
Regulates the electronic filing of tax returns and
payment of taxes
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
Further implements certain provisions of the Tax Code
of 1997 relative to the compromise settlement of
internal revenue tax liabilities
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
Revokes the requirement for non-resident citizens,
overseas contract workers and seamen to file
information returns on income derived from sources
outside the Philippines.
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. 32001 <rr03_01.pdf> April

16, 2001
9, 2001
5, 2001
14-2000 <rr2000.html>
December 29, 2000
13-2000 <rr2000.html>
December 29, 2000
12-2000 <rr2000.html>
December 29, 2000
11-2000 <rr2000.html>
December 29, 2000
10-2000 <rr2000.html>
December 29, 2000
Revenue Regulation No. 92000 <rr2000.html>

November 22, 2000
November 22, 2000
November 7, 2000
September 25, 2000
Grants moratorium on the withholding of Income Tax

on the compensation income of public elementary and
secondary school teachers employed by the national
government
Prescribes the rules and regulations in the
implementation of the provision on Improperly
Accumulated Earnings Tax
Extends further the deadline for the accreditation of
Tax Agents to June 30, 2001
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"
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
Extends further the deadline for the accreditation of
tax agents from December 31, 2000 to February 28,
2001
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
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
Identifies the persons liable and responsible for the
payment/remittance of the Documentary Stamp Tax
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
Amends RR No. 2-98 regarding the requirement for
list of income payees
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

August 15, 2000
August 15, 2000
August 15, 2000
January 15, 2000
January 6, 2000
19-99 <rr1999.html>
December 29, 1999

18-99 <rr1999.html>
December 29, 1999
17-99 <rr1999.html>
December 27, 1999
16-99 <rr1999.html>
November 23, 1999
15-99 <rr1999.html>
November 17, 1999
14-99 <rr1999.html>
Prescribes the regulations governing the manner of

issuance of Tax Credit Certificates and the conditions
for their use, revalidation and transfer
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
Extends the deadline for the accreditation of tax
agents
Prescribes the procedures to be adopted during the
transition period in the phase-out of leaded gasoline in
Metro Manila
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
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
Prescribes the regulations relative to the imposition of
VAT on services of banks, non-bank financial
intermediaries and finance companies beginning
January 1, 2000
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
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
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
Amends RR No. 14-97 relative to the imposition of
Excise Taxes on automobiles and other motor vehicles
October 13, 1999

13-99 <rr1999.html>
September 14,1999
12-99 <rr1999.html>
September 14,1999
11-99 <rr1999.html>
August 30,1999
10-99 <rr1999.html>
August 25,1999
Revenue Regulation No. 999 <rr1999.html> May 24,
1999
1999
Revenue Regulation No. 799 <rr1999.html> April 20,
1999
1999
Revenue Regulation No. 599 <rr1999.html> March
16, 1999
Revenue Regulation No. 499 <rr1999.html> March
16, 1999
Revenue Regulation No. 399 <rr1999.html> February
15, 1999
Revenue Regulation No. 299 <rr1999.html> February
9, 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
Implements the provisions of the National Internal
Revenue Code of 1997 governing the rules on
assessment of national internal revenue taxes, fees and
charges
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
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
Prescribes the filing of information returns (BIR Form
1701C or the new computerized Form 1703) by nonresident citizens, overseas contract workers and
seamen
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
Amends further Revenue Regulations No. 7-95
relative to the submission of the Summary Lists of
Sales and Purchases in magnetic form
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)
Implements Section 34(E) of the Tax Code of 1997
relative to the requirements for deductibility of bad
debts from gross income
Amends the RMO relative to the payment of Capital
Gains Tax and Documentary Stamp Tax on extrajudicial foreclosure sale of capital assets initiated by
banks, finance and insurance companies
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
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
Revenue Regulation No. 199 <rr1999.html> January

6, 1999
13-98 <rr1998.html>
December 14, 1998
12-98 <rr1998.html>
September 25, 1998
11-98 <rr1998.html>
September 24, 1998
10-98 <rr1998.html>
September 2, 1998
September 2, 1998
September 2, 1998
Revenue Regulation No. 798 <rr1998.html> August
20, 1998
Revenue Regulation No. 698 <rr1998.html> July 20,
1998
Revenue Regulation No. 598 <rr1998.html> July 1,
1998
Revenue Regulation No. 498 <rr1998.html> June 29,
1998
Revenue Regulation No. 398 <rr1998.html> June 4,
1998
Recovery Assistance Payment (ERAP) Program

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"
Prescribes the regulations to implement RA No. 8424
entitled "An Act Amending the National Internal
Revenue Code as amended"
Amends RR No. 2-98 relative to the collection of the
credible withholding tax on income payments from
medical practitioners
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
relative to the imposition of income taxes on income
derived under Foreign Currency Deposit and Offshore
Banking Systems
relative to imposition of the Minimum Corporate
Income Tax on domestic corporations and resident
foreign corporations
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
Implements Section 230 of the NIRC, as amended by
RA No. 8242 relative to the treatment of cash refunds
and of Tax Credits
Amends Section 2 of RR No. 4-97 by providing for
the recognition of checks as one of the acceptable
modes of payment
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
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
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

1998

1998
rank and file employees beginning January 1,1998

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
Redefines the term "Large Taxpayers" amending
further RR No. 12-93, as amended by RR No. 3-94
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BIR Regulations

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BIR Regulations

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BIR REGULATION

Revenue Regulation No.

Revenue Regulation No.

Revenue Regulation No.

Prescribes the revised tax classification of new brands

Revenue Regulation No. 82003 <rr08_03.pdf>

governs the imposition of VAT on services of banks,

Revenue Regulation No. 22003 <rr02_03.pdf>

Revenue Regulation No.

Revenue Regulation No.232002 <rr23_02.pdf>

and professional athletes, as well as services rendered

Revenue Regulation No.182002 <rr18_02.pdf>

(VAAP) until December 16, 2002 as well as amends

provisions in relation thereto

Revenue Regulation No. 32002 <rr03_02.pdf> March

Revenue Regulation No. 22002 <rr02_02.pdf> March

Revenue Regulation No.

Amends certain provisions of RR No. 2-98, as

Revenue Regulation No.

Revenue Regulation No. 72001 <rr07_01.pdf> August

Revenue Regulation No. 52001 <rr05_01.pdf> August

Revenue Regulation No. 32001 <rr03_01.pdf> April

Revenue Regulation No. 92000 <rr2000.html>

Grants moratorium on the withholding of Income Tax

Revenue Regulation No. 52000 <rr2000.html>

Revenue Regulation No.

Prescribes the regulations governing the manner of

October 13, 1999

Prescribes the regulations for the exemption of a

Revenue Regulation No. 199 <rr1999.html> January

Recovery Assistance Payment (ERAP) Program

Revenue Regulation No. 298 <rr1998.html> May 17,

Revenue Regulation No. 198 <rr1998.html> April 14,

rank and file employees beginning January 1,1998

The Lawphil Project - Arellano Law

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