Bir Revenue Regulation

8/10/2019 Bir Revenue Regulation

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OFFICE OF THE NATIONAL ADMINISTRATIVE REGISTER

Inventory of Administrative Issuances

1

Date Filed Ref. No. Subject No. Subject Title Date Adopted

14-Dec-10 10-445 Rev. Regs. No. 11-2010

Further Clarifying the Term "Managerial and

Technical Positions" Under Sec. 2.57.1 (D) of

Revenue Regulations (RR) No. 2-98, as

Amended by RR No. 12-2001, ImplementingSection 25 (C) of the NIRC of 1997 (Tax Code),

as Amended and Modifying for this Purpose

Revenue Memo Cir. (RMC) No. 41-09 including

Guidelines on Availment of the Fifteen Percent

(15%) Preferential Income Tax Rate for QualifiedFilipino Personnel Employed by Regional or Area

Headquarters (RHQs) and Regional Operating

Headquartes (ROHQs of Multinational Companies

26-Oct-10

14-Dec-10 10-445 Rev. Regs. No. 12-2010

Regulations Providing for the Policies,Guidelines and Procedures in the

Implementation of the Tax Subsidy to be

Granted by the Fiscal Incentives Review Board

to the Millennium Challenge Account-Philippines

for the Philippine Compact Program

18-Oct-10

14-Dec-10 10-445Rev. Memo Cir. No. 82-

2010

Clarification on the filing of BIR Form No. 1947

Pursuant to the Provisions of Rev. Reg. No. 11-

2010 dated October 28, 2010

05-Nov-10


2010

Publshing the Full Text of Opinion No. 48, S.

2010 of the Department of Justice15-Nov-10


2010

Provides Basic Questions and Answers to Clarify

on the Increase in the Statutory Minimum Wage

and Other Concerns in Relation to the Income

Tax Exemption Given to Mimimum Wage Earner

under RA No. 9504, as Implemented by RevenueRegulations 10-2008

02-Dec-10

DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE


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2


3-Nov-10 09-406 Rev. Regs. No. 7-2009 Implementing the Electronic DocumentaryStamp Tax System to Replace the Doc. Stamp

Tax Electronic Imprinting Machine

29-Jun-09

20-Oct-10 10-385 Rev. Regs. No. 10-2010 Exchange of Information Regulations 06-Oct-10

20-Oct-10 10-385Rev. Memo Ord. No. 72-

2010

Guidelines on the Processing of Tax Treaty Relief

Applications (TTRA) Pursuant to Existing Phil.

Tax Treaties

25-Aug-10

20-Oct-10 10-385Rev. Memo Ord. No. 76-

2010

Prescribing the Policies and Guidelines in theIssuance of Certificate of Tax Exemption of

Cooperatives and the Monitoring Thereof

27-Sep-10

14-Sep-10 10-343 Rev. Regs. No. 8-2010

Amending Rev. Regulations No. 7-2010

Implementing the Tax Privileges Provisions of RANo. 9994, Otherwise Known as the "Expanded

Senior Citizens Act of 2010"

03-Sep-10

14-Sep-10 10-343 Rev. Regs. No. 9-2010

Providing for Policies and Guidelines for the

Abatement of Surcharges and/or Compromise

Penalties in Relation to the Filing of Tax Returns

and Payment of Taxes Under Certain Conditions

13-Sep-10

14-Sep-10 10-343Rev. Memo Cir. No. 63-

2010Value Added Tax on Tollway Operators 19-Jul-10


2010

Circularizing Revocation of BIR Ruling No. DA

722-20610-Aug-10


2010

Revocation of BIR Ruling Nos. DA 413-04 andDA 436-04, and Clarification of the Basis in

Computing Depreciation of Property, Plant and

Equipment

09-Aug-10

22-Jul-10 10-286 Rev. Regs. No. 6-2010

Regulations Providing for the Policies, Guidelines

and Procedures in the Implementaion of the TaxSubsidy Granted Under Sections 17 (c) of RA

3591 (Phil. Deposit Insurance Corporation

[PDIC] Charter), as Amended by RA 9576

29-Jun-10


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3


22-Jul-10 10-286 Rev. Regs. No. 7-2010

Implementing the Tax Privileges Provisions of RA9994, Otherwise Known as the "EXPANDED

SENIOR CITIZENS ACT OF 2010" andPrescribing the Guidelines for the Availment

Thereof

20-Jul-10

22-Jul-10 10-286 Rev.Memo Cir. No. 45-2010

Circularizing Sec. 4 of RA 9994, An Act Creating

Additional Benefits and Privileges to Senior

Citizens, Further Amending RA 7432, asAmended, Otherwise Known as "An Act to

Maximize the Contribution of Senior Citizens to

Nation Building, Grant Benefits and Special

Privileges and for Other Purposes

02-Jun-10


Circularizing Sec. 35 of RA No. 10066 entitled"An Act Providing for the Protection and

Conservation of the National Cultural Heritage,

Strengthening the National Commission for

Culture and Arts (NCAA) and Its Affiliated

Cultural Agencies, and For Other Purposes

02-Jun-10


Circularizing Sec. 14 of RA No. 10028, an Act

Expanding the Promotion of Breastfeeding,

Amending for the Purpose of RA No. 7600,

Otherwise Known as "An Act Providing

Incentives to All Gov't and Private HealthInstitutions with Rooming-in and Breastfeeding

Practices, and For Other Purposes

02-Jun-10


Further Amending Certain Portions of RMC No.

30-2008 as Amended by RMC No. 59-2008, on

the Subject of the Taxability of InsuranceCompanies for Minimum Corporate Income Tax

(MCIT), Business Tax and Doc.Stamp Tax

Purposes

03-Jun-10


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Publishing the Full Text of JOINT ORDER No. 1-2010 dated April 5, 2010 by the Secretary of the

Department of Finance (DOF) andCommissioners of Bureau of Customs (BOC) and

Bureau of Internal Revenue (BIR), respectively,

entitled Valuation of Motor Vehicles

22-Jun-10


Circularizing Sec. 23 of RA No. 10086 entitled

"An Act Strengthening People's Nationalismthrough Philippine History by Changing the

Nomenclature of the National Historical Institute

into the National Historical Commission of the

Phils., Strengthening Its Powers and Functions,and for Other Purposes"

12-May-10


Circularizing Secs. 3, 4 and 7 of RA No. 10083,

An Act Amending RA No. 9490, Otherwise

Known as the "Aurora Special Economic Zone

Act of 2007"

no date

22-Jul-10 10-286 Rev.Memo Cir. N0. 58-2010

Circularizing Secs. 10,11,12,13,14,15,16,17 and18 of RA No. 9856 entitled "An Act Providing the

Legal Framework for Real Estate Investment

Trust and for Other Purposes"

no date

22-Jul-10 10-286 Rev.Memo Cir. N0. 59-2010

Circularizing Sec. 5 and 6 of RA No. 10072

entitled "An Act Recognizing the Phil. NationalRed Cross as an Independent Autonomous Non-

Government Organization Auxiliary to the

Authorities of the Republic of the Philippines in

the Humanitarian Field, to be Known as the

Philippine Red Cross"

20-Apr-10


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5


22-Jul-10 10-286 Rev.Memo Cir. N0. 62-2010Publishing the Full Text of Department OrderNo. 18-2010 dated June 25, 2010 of the

Department of Finance on the NationwideCoverage of the Mandatory Marking of Kerosene

15-Jul-10

3-Jun-10 10-224 Rev. Regs. No. 5-2010

Amending Section 3(D) and 12 of RR No. 11-

2008 Pertaining to the Provisions on the

Issuance of TIN Card and the Transfer of

Registration

25-May-10

3-Jun-10 10-224 Rev. Memo Cir No.30- 2010Value-Added Tax on Toll Fees Paid by Private

Motor Vehicles26-May-10

3-Jun-10 10-224 Rev. Memo Cir No.39- 2010Verification of VAT Compliance of Health

Maintenance Organizations

21-May-10

3-Jun-10 10-224Rev. Memo Ord. No. 42-

2010

Prohibition on the Issuance of Temporary

Restraining Orders on the Collection of Taxes

Against the BIR by Courts other than the Court

of Tax Appeals, the Issuance of Warrants of

Distraint and Garnishment and/or Levy on FinalDecisions of the BIR on Disputed Assessments,

Cases Filed Before the Court of Tax Appeals, and

the Sale of Property Distrained and Garnished

04-May-10

6-Apr-10 10-146 Rev. Regs. No. 2-2010

Amendment to Secs. 6 and 7 of RR No. 16-2008

with Respect to the Determination of theOptional Standard Deduction (OSD) of General

Professional Partnerships (GPPs) and the

Partners thereof, as well as the Manner and

Period for making the Election to Claim OSD in

the Income Tax Returns

18-Feb-10

6-Apr-10 10-146 Rev. Regs. No. 3-2010Submission of the Statement of Management

Responsibility24-Feb-10


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6


6-Apr-10 10-146 Rev. Regs. No. 4-2010Amending Rev. Regs. No.11-2006 on theAccreditation of Tax Practitioners/Agents as a

Prerequisite to Their Practice or RepresentationBefore the BIR

24-Feb-10

6-Apr-10 10-146Rev. Memo Cir. No. 12-

2010

Circularizing the Full Text of Joint Rules and

Regulations Implementing Articles 60, 61 and

144 of RA No. 9520, Otherwise Known as the

"Phil. Cooperative Code of 2008" in Relation toRA No. 8424 of the NIRC, as Amended

11-Feb-10


2010

Clarification on the Coverage and Taxability of

Amusement Places under Section 125(b) of the

NIRC (Tax Code) of 1997, as Amended

01-Mar-10


2010

Reiteration of the Applicable Penalties for

Employers who Fail to Withhold, Remit, Do the

Year-End Adjustment and Refund of Employees

of the Excess Witholding Taxes on Compensation

08-Mar-10


2010

Publishing the Full Text of RA No. 10001 entitled

"An Act Reducing the Taxes on Life Insurance

Policies, Amending for this Purpose Sections 123

and 183 of the NIRC Code of 1997, as Amended"

08-Mar-10


2010

Publishing the Full Text of RA No. 10021 entitled"An Act to Allow the Exchange of Information by

the Bureau of Internal Revenue on Tax Matters

Pursuant to Internationally-Agreed Tax

Standards, Amending Sections 6(F), And 270 of

the NIRC of 1997, as Amended, and for OtherPurposes"

19-Mar-10


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2010

Circularizing the Full Text of RA No. 10026entitled "An Act Granting Income Tax Exemptionto Local Water Districts by Amending Sec. 27(C)

of the NIRC Code of 1997, as Amended, and

Adding Sec. 289-A to the Code, for the Purpose"

22-Mar-10

2-Feb-10 10-053 Rev. Regs. No. 9-2009Maintenance, Retention, and Submission of

Electronic Records23-Dec-09

2-Feb-10 10-053 Rev. Regs. No. 10-2009

Amending Further Secs. 2.57.2 and 2.58 of RR

No. 2-98, as Amended, Clarifying that Sub-

Paragraph (W) as Recently Issued Under RR No.

8-2009 should be Sub-Paragraph (X), and OtherConcerns

no date

2-Feb-10 10-053Rev. Memo Cir. No. 63-

2009

Primer on Creditable Withholding Tax on

Campaign Expenditures Prescribed in RR No. 8-

2009

12-Nov-09

2-Feb-10 10-053Rev. Memo Cir. No. 72-

2009VAT Liability of the Tollway Operators 21-Dec-09

2-Feb-10 10-053 Rev. Regs. No. 1-2010

Amending Further Sec. 3 of RR No. 9-2001, as

last Amended by RR No. 10-2007, Expanding

the Coverage of Taxpayers Required to File

Returns and Pay Taxes Through the Electronic

Filing and Payment System (EFPS) of the BIR

21-Jan-10


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3-Nov-09 09-406Rev. Memo Cir. No. 51-

2009

Clarification on the Requirement for the

Submission of Summary Lists of Sales(SLS)/

Summary Lists of Purchases (SLP); theImposition of Penalties for Their Non-

Submission; the Issusance of Subphoena Duces

Tecum; and the Imposition of Penalties for

Failure to Obey Summons, Pursuant to RR 8-

2002, as Incorporated in RR No. 16-2005, andRMO No.12-2009

15-Sep-09


2009

Publishing the Full Text of the Memo of

Secretary of Finance Margarito B. Teves

Directing the BIR to Stop Issuing TaxAssessments for Taxable Year 2009 Against

Cooperatives Registered with the Cooperative

Development Authority based on the Old

Cooperative Law

05-Oct-09

3-Nov-09 09-406Rev. Memo Ord. No. 31-

2009

Policies and Guidelines for the Reporting of

Casualty Losses16-Oct-09

3-Nov-09 09-406 Rev. Regs. No. 8-2009

Amending Further Secs. 2.57.2 and 2.57.3 of RR

No. 2-98, as Amended, Subjecting to Creditable

Withholding Tax the Income Payments Made by

Political Parties and Candidates of Local and

National Elections of All Their CampaignExpenditures and Income Payments Made by an

Individual or Juridical Person Forming Part of

their Campaign Contributions to Candidates of

Local and National Elections and to Political

Parties

22-Oct-09


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3-Nov-09 09-406 Rev. Regs. No. 7-2009

Implementing the Electronic Documentary

Stamp Tax System to Replace the Documentary

Stamp Tax System to Replace the DocumentaryStamp Tax Electronic Imprinting Machine

29-Jun-09

24-Jul-09 09-272 Rev. Regs. No. 6-2009

Amending Further Pertinent Provisions of RR No.

2-98, as Amended, Providing for an Additional

Criteria in the Determination of Top 20,000

Private Corporations, Including the Threshold ontheir Purchases of Agricultural Products, and

Additional Transactions Subject to Creditable

Withholding Tax on Income Payments Made by

the Top 5,000 Individual Taxpayers Engaged inTrade/Business or Pratice of Profession

03-Jun-09

24-Jul-09 09-272Rev. Memo Cir. No. 26-

2009

Revocation/Cancellation of BIR RR 7 Ruling No.

RR 7-003-876 dated Sept. 13, 2006 Addressed

to Trendset Manpower Services Relative to its

Request for Exemption from the 2% Creditable

Withholding Tax, Prescribed in RR No. 17-2003,On the Sale of Services for Purposes of

Computing its Gross Receipts

11-May-09


2009

Clarifying Certain Issues Relative to the

Processing of Claims for Tax Credit/Refund16-Apr-09


2009

Circularizing the Memorandum of theCommissioner Disallowing Bangko Sentral ng

Pilipinas Claimed Interest Expense for Taxable

Year 2005

15-Jun-09


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10


24-Jul-09 09-272Rev. Memo Ord. No. 18-

2009

An Order Dispensing the Necessity of Securing a

Ruling from the BIR as A Requisite for the

Issuance of CAR/TCL on the Conveyance of Landand Common Areas by the Real Estate

Developer to the Condominium Corporation

Organized in Accordance with the Provisions of

RA No. 4726 for the Purpose of Holding Title to

and Managing and Maintaining the Land and theCommon Areas for the Benefit of the

Condominium Unit Owners, as well as

Prescribing the Policies and Guidelines to be

Observed in the Issuance of CAR/TCL in RespectThereto

26-Apr-09

27-May-09 09-186Rev. Memo Cir. No. 18-

2009

Acceptance and Reporting of Tax Returns and

Payments27-Mar-09


2009

Clarifying the Allowable Claims for Personal and

Additional Exemptions and Optional Standard

Deductions (OSD) Pursuant to RR Nos. 10-2008and 16-2008 Respectively

12-Apr-09


2009

Circularization of the Relevant Excerpts from the

Supreme Court Decision in GR No. 171138, on

the Issue of the Imposition of Doc. Stamps Tax

on Pawn Tickets

05-May-09

27-May-09 09-186 Rev. Regs. No. 5-2009

Reverting the Venue for the Filing of Returns and

Payment of Capital Gains Tax, Creditable

Withholding Tax and Doc. Stamp Tax Due on

Sale, Transfer or Exchange of Real Property of

Large Taxpayers to the Place Where the Propertyis Located

16-Mar-09


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27-May-09 09-186 Rev. Regs. No. 4-2009

Amending the Provisions of Sec. 24 of RR No. 3-

2006 Pertaining to the Incremental Revenue

Under RA No. 9334

03-Apr-09

27-May-09 09-186 Rev. Reg. No.3-2009

Amending Further RR No. 9-2001, as Amended

by RR No. 2-2002, RR No. 9-2002, RR No. 26-

2002, RR-5-2004, and RR-10-2007 Expanding

the EFPS Coverage to Include the Top 20,000

Private Corporations Duly Identified Under RRNo. 14-2008

09-Feb-09

27-May-09 09-186Rev. Memo Ord. No. 12-

2009

Enjoining the Strict Implementation of the

Penalty Provisions for the Non-submission of

Quarterly Summary Lists of Sales and Purchases

28-Apr-09

20-Mar-09 09-114Rev. Memo Cir. No. 16-

2009

Clarifying the Instruments Embraced by theTerm "Deposit Substitutes" Under RR No. 8-

2008

09-Feb-09

20-Mar-09 09-114 Rev. Memo Cir. No. 9-2009

Circularizing the Full text of Dept. Order No. 4-

09 dated Jan. 5, 2009 Entitled "Lifting of the

Suspension of Effectivity of Dept Order Nos. 35-05 and 36-05"

09-Feb-09

20-Mar-09 09-114 Rev. Regs. No. 1-2009

Rules and Regulations Implementing RA No.

9442, Entitled "An Act Amending RA 7277,

Otherwise Known as the Magna Carta for

Persons with Disability," Relative to the TaxPrivileges of Persons with Disability and Tax

Incentives for Establishments Granting Sales

Discounts

09-Dec-08


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12


20-Mar-09 09-114 Rev. Regs. No. 2-2009

Amending Further Secs. 2.57.2 and 2.58 of RR

No. 2-98, as Amended, Subjecting to Creditable

Withholding Tax the Interest Portion of theRefund of Meter Deposits by Meralco and Other

Distribution Utilities to Residential and Non-

Residential Electricity Consumers/Customers

04-Feb-09

9-Jan-09 09-017 Rev. Regs. No. 14-2008

Amending Further Section 2.57.2(M) of RR No. 2

98, as Amended, Increasing the Coverage ofWithholding Tax Agents Required to Withhold

1% from Regular Suppliers of Goods and 2%

from Regular Suppliers of Services from the Top

10,000 Private Corporations to Top 20,000Private Corporations

26-Nov-08

9-Jan-09 09-017 Rev. Regs. No. 15-2008

Prescribing the Manner of Computing the

Incremental Revenue to be Used as Basis of the

Fifteen Percent (15%) Share of the Beneficiary

Provinces Producing Burley and Native Tobacco

in the Excise Tax Collection from TobaccoProducts Under RA No. 8240

21-Nov-08

9-Jan-09 09-017 Rev. Regs. No. 16-2008

Implementing the Provisions of Section 34 (L) of

the Tax Code of 1997, as Amended by Section 3

of RA 9504, Dealing on the Optional Standard

Deduction (OSD) Allowed to Individuals andCorporations in Computing their Taxable Income

26-Nov-08

9-Jan-09 09-017Rev. Memo Cir. No. 77-

2008

Taxability of Director's Fees Received by

Directors Who are not Employees of the

Corporation for VAT or Percentage Tax Purposes

as Espoused Under RMC No. 34-2008

24-Nov-08

9-Jan-09 09-017Rev. Memo Cir. No. 82-

2008Registration of Manual Books of Accounts 13-Nov-08


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2008

Prescribes and Clarifies the Guidelines and

Procedures in the Issuance of Taxpayer

Identification Number (TIN) to Securities andExchange Commission's (SEC) Registrants

Pursuant to MOA Between the SEC and BIR in

the Implementation of the Electronic Exchange

of Information Among Gov't Agencies, in

Relation to the Implementation of RMO No. 30-2005

03-Nov-08

25-Nov-08 08-429 Rev. Memo Cir. No. 74-2008

Publishing the Full Text of Joint Cir. No. 2008-

01, Guidelines and Procedure for the Release of

the LGU Shares from the VAT in Lieu ofFranchise Tax Collected from RacetrackOperations of the Manila Jockey Club, Inc.

(MJCI) and Phil. Racing Club, Inc (PRCI)

02-Oct-08


2008

Publishing the Full Text of the Records

Disposition Schedule of the BIR which was

Approved by the Acting Executive Director of theNational Archives of the Phils. (NAP) on June

05,2008

02-Oct-08

5-Nov-08 08-400 Rev. Regs. No. 13-2008

Consolidated Regulations on Advance Value

Added Tax on the Sale of Refined Sugar;

Amendng and/or Revoking All RevenueIssuances Issued to this Effect, and for Other

Related Purposes

19-Sep-08

30-Sep-08 08-352 Rev. Regs. No. 10-2008

Implementing Pertinent Provisions of RA 9504

"An Act Amending Secs. 22, 24, 34, 35, 51 and

79 of RA 8424, as Amended, Otherwise Knownas the NIRC" Relative to Withholding of Income

Tax on Compensation and Other Concerns

08-Jul-08


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30-Sep-08 08-352 Rev. Regs. No. 11-2008Consolidated Revenue Regulations on Primary

Registration, Its Updates, and Cancellation 15-Aug-08

30-Sep-08 08-352 Rev. Memo Cir. No. 66-08Filing and Payment of Tax Returns of Newly

Transferred Taxpayers12-Aug-08

30-Sep-08 08-352 Rev. Memo Cir. No. 67-08Acceptance and Reporting of Tax Returns and

Payments14-Aug-08

30-Sep-08 08-352 Rev. Regs. No. 9-2008

Basis of the 15% Share of the Beneficiary

Provinces in the Excise Tax Collection fromLocally Manufactured Virginia-type Cigarettes

under RA 7171

09-Sep-08

30-Sep-08 08-352 Rev. Regs. No. 12-2008

Basis of the Fifteen Percent (15) Share of the

Beneficiary Provinces in the Excise Tax Collectionfrom Locally Manufactured Virginia-typeCigarettes Under RA 7171

23-Sep-08

30-Sep-08 08-352 Rev. Memo Cir. No. 65-08

Clarifying the Business Taxation on the Activities

Undertaken by the Bangko Sentral ng Pilipinas

(BSP) in Pursuance of its Mandate as the

Independent Central Monetary Authority of theRepublic of the Phils.

05-Sep-08

4-Sep-08 08-322 Rev. Regs. No. 8-2008

Supplementing RR No. 09-2004, as Amended by

RR 10-2004 Clarifying that the Transactions of

the BSP Entered Into in the Exercise of Its

Governmental/Regulatory Authority are Outsideof the Coverage of the Gross Receipts Tax

Imposed Under Secs.121 and 122 of the 1997

NIRC Code, as Last Amended by RA 9337

20-Aug-08


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4-Sep-08 08-322 Rev. Memo Cir. No.44-2008

Publishing the Full Text of Dept. Order No. 9-08,

"Implementing Rules and Regulations on the

Accessibility of Information on TaxpayersBetween the BIR and the Local Government

Units for Tax Collection Purposes Pursuant to EO

No. 646"

05-May-08


Clarification of Issues Concerning Common

Carriers by Air and Their Agents Relative to theRevenue and Receipt from Transport of

Passengers, Goods/Cargoes and Mail, and from

Excess Baggage

01-Feb-08

4-Sep-08 08-322 Rev. Memo Cir. No. 47-2008 Procedures in Handling Taxpayers' Request forTransfer of Registration 19-Jun-08

4-Sep-08 08-322 Rev. Memo Cir. No 49-2008

Composition of the National Evaluation Board

Contemplated in Sec. 204 of the Tax Code of

1997

18-Jun-08


Deadline of Corporate Taxpayers for the Filing of

the 2nd Quarter Income Tax Return,Clarification on the Procedure in the Filing of Tax

Returns and Enunciating Revised Rules on

Remittance of Collection and Submission of

Collection Reports by Accredited Collection

Agents

12-Aug-08


Clarifying the Time Within Which to Reckon the

Redemption Period on the Foreclosed Asset and

the Period Within which to Pay Capital Gains Tax

on Creditable Withholding Tax and Doc. Stamp

Tax on the Foreclosure of Real Estate Mortgageby those Governed by the General Banking Law

of 2000 (RA No. 8791), as well as the Venue

for the Payment of These Taxes

15-Aug-08


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Amending Certain Portions of RMC No 30-2008

on the Subject of the Taxability of Insurance

Companies for Minimum Corporate Income Tax(MCIT), Business Tax and Documentary Stamp

Tax Purposes

23-Aug-08


Procedure on the Handling of Taxpayer's

Application for Cancellation of Business

Registration, and Warning on the Use of OfficialReceipts/Sales Invoices of Dissolved Businesses

for Purposes of Claiming Input Taxes

25-Jul-08

26-May-08 08-195 Rev. Regs. No.7-2008

Taxation on the Sale to the Bangko Sentral ng

Pilipinas of Gold and Other Metallic MineralProducts Extracted or Produced by Small-ScaleMiners, and Further Amending Section 2.57.2

(T) of RR 2-98, as Amended

25-Mar-08

6-May-08 08-161 Rev. Regs. No.6-2008

Consolidated Regulations Prescribing the Rules

on the Taxation of Sale, Barter, Exchange or

Other Disposition of Shares of Stock Held asCapital Assets

22-Apr-08

24-Apr-08 08-155 Rev. Regs. No.5-2008

Further Amendments to RR Nos. 2-98 and 3-98,

as Last Amended by RR No. 10-2000, with

Respect to "De Minimis Benefits"

17-Apr-08

22-Apr-08 08-149 Rev. Memo Cir. No.34-2008 Tax treatment of Director's Fees for Income Taxand Business Tax Purposes

15-Apr-08

21-Apr-08 08-147 Rev. Regs. No.4-2008

Amending the Venue for the Payment of Capital

Gains Tax, Creditable Withholding Tax and Doc.

Stamps Tax Due on Onerous Transfers of Real

Properties Owned by Taxpayers Classified asLarge Taxpayers Pursuant to RR 1-98 as

Amended, Thereby Amending for this Purpose

Pertinent Provisions of RR-8-98

19-Feb-08


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15-Apr-08 08-141 Rev. Memo Cir. No.31-2008

Clarification of Issues Concerning Common

Carriers by Sea and Their Agents Relative to the

Transport of Passengers, Goods or Cargoes

30-Jan-08

10-Apr-08 08-132 Rev. Regs. No.3-2008

Amending Certain Provisions of Existing Revenue

Regulations on the Granting of Outright Excise

Tax Exemption on Removal of Excisable Articles

Intended for Export or Sale/Delivery toInternational Carriers or to Tax-Exempt

Entities/Agencies and Prescribing the Provisions

for Availing Claims for Product Replenishment

22-Jan-08

10-Apr-08 08-132 Rev. Memo Cir. No.21-2008Clarification on the Persons Liable to the TaxImposed Under Sec. 127 of the Tax Code and

the Crediting of Tax Collection to the Appropriate

Office of the BIR

29-Feb-08


2008

Clarifying the Scope of the Term "Direct Costs

and Expenses" that Should Comprise the "Cost

of Services" for Purposes of Computing theGross Income Subject to the 2% Minimum

Corporate Income Tax (MCIT) under Sec. 27(E)

and Sec. 28 (A) (2) of the 1997 National

Internal Revenue Code, as Amended

18-Mar-08

10-Apr-08 08-132 Rev. Memo Cir. No.25-2008 Doc. Stamp Tax (DST) on Certificates Issued byEducational Institutions

17-Mar-08


Publishing the Full Text of Dept Order No. 11-08

Dated March 18, 2008 "Clarification on the Last

Day for Availing of the Benefits under RA No.

9480, Otherwise Known as, the Tax Amnesty Actof 2007"

02-Apr-08


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10-Apr-08 08-132 Dept. Ord. No. 11-08

Clarification on the Last Day for Availing of the

Benefits Under RA No. 9480, Otherwise Known

as, the Tax Amnesty Act of 2007

18-Mar-08


Clarifying the Taxability of Insurance Companies

for MCIT, Business Tax, and Doc. Stamp Tax

Purposes

01-Apr-08

4-Apr-08 08-130 Dept. Ord. No. 09--08

Implementing Rules and Regulations on the

Accessibility of Information on TaxpayersBetween the BIR and the LGU for Tax Collection

Purposes Pursuant to EO No. 646

26-Mar-08

4-Apr-08 08-130 Dept. Ord. No. 11-08

Clarification on the Last Day for Availing of the

Benefits Under RA No. 9480, Otherwise Knownas, the Tax Amnesty Act of 2007 18-Mar-08

7-Mar-08 08-095 Rev. Memo Cir. No.19-2008

Circularizing the Full Text of "A Basic Guide on

the Tax Amnesty Act of 2007" for Taxpayers

Who Wish to Avail of the Tax Amnesty Pursuant

to RA 9480 (Tax Amnesty Act of 2007)

22-Feb-08

7-Mar-08 08-095 Rev. Memo Cir. No.12-2008

Reiterating the Requirement for the Submissionof Tax Identification Number (TIN) and Other

BIR - Prescribed Returns/Documents as

Conditions for the Issuance/Renewal of Mayor's

Permit/License/Privilege Tax Receipt by the

Concerned Local Government Unit

08-Jan-08

7-Mar-08 08-095 Rev. Regs. No.2-2008

Amending Certain Rules and Regulations

Relative to the Collection and Remittance of

Taxes Paid to Authorized Agent Banks (AABS)

thru Over-The-Counter (OTC) and Electronic

Filing and Payment System (EFPS) andAmending Further the MOA Relative to

Accreditation of the AABS

10-Jan-08


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7-Mar-08 08-095 Rev. Regs. No.1-2008

Amending Certain Provisions of RR No. 10-2006

Prescribing the Guidelines and Conditions for the

Tax Treatment of Securities Borrowing andLending Transactions Involving Shares of Stock

and Securities Listed in the Phil. Stock

Exchange

01-Feb-08

7-Mar-08 08-095 Rev. Regs. No.15-2007

Regulations Allowing for the Abatement of

Penalties/Surcharges and Interest onDisputed/Litigated Assessments

29-Nov-07

3-Jan-08 08-003 Rev. Regs. No.14-2007

Tax on Non-Governmental Organizations (NGOs)

and Cooperatives Engaged in Microfinance

Activities

11-Dec-07

3-Jan-08 08-003 Rev. Regs. No.13-2007Prescribing the Rules on the Advance Payment of

VAT/Percentage Tax on the Transport of

Naturally Grown and Planted Timber Products

15-Oct-07

3-Jan-08 08-003 Rev. Memo Cir. No.90-2007

Amending the Provisions of Question and Answer

(Q & A) No. 28 of the Previously Issued RMC 69-

2007 which Clarify Issues Concerning the TaxAmnesty Program Under RA No. 9480 as

Implemented by Dept Order No. 29-07

03-Dec-07


Publishing the Full Text of EO No. 671 Dated

October 22, 2007 - "Designating Entities that

will Certify and Accredit Charitable Organizationas Donee-Institutions Relative to the

Deductibility of the Tax Reform Act of 1997

07-Dec-07


Supplemental Provision to the Previously Issued

RMC 69-2007 on Issues Pertaining to the Tax

Amnesty Program Under RA No. 9480 asImplemented by Dept. Order No. 29-07

16-Nov-07


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Prescribing Additional Mandatory Documentary

Requirements for One-Time Transactions

involving Transfers of Real Property

25-Oct-07


Re-issuing the Guidelines on the Proper

Treatment of Block Sale of Shares of Stock

Disposed of in the Stock Exchange

12-Nov-07


Circularizing the Full Text of AO No. 186,

Directing the City Assessor, Municipal Assessorand Provincial Assessor to Annotate in All Tax

Declarations the Serial Number of the Certificate

Authorizing Registration Issued by BIR

09-Oct-07

3-Jan-08 08-003 Rev. Memo Cir. No.71-2007Circularizing the Full Text of EO No. 646, on theAccessibility of Information on TaxpayersBetween the BIR and LGU for Tax Collection

Purposes

09-Oct-07


Clarification on the Proper Treatment of Cases

under Administrative or Judicial Protest for

Amnesty Tax Purposes

07-Nov-07


Clarification of Issues Concerning the Tax

Amnesty Program Under RA 9480 as

Implemented by Dept. Order No. 29-07

05-Nov-07

23-Oct-07 07-369 Rev. Memo Cir. No.59-2007

Clarifying the Effect of Suspension of RR No. 6-

2007 Otherewise Known as the "ConsolidatedRegulations on Advance Value-Added Tax on the

Sale of Refined Sugar, Amending and/or

revoking all Revenue Issuances Issued to this

Effect and for Other Related Purposes

12-Sep-07


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Publishing the Full Text of Dept. Order No. 23-07

Dated July 26, 2007 Entitled "Mandating the

Marking of Imported Kerosene and Fuel Oilswhich are entered Tax and Duty Free to Prevent

the Unauthorized Diversion Thereof Into the

Domestic Market and for Other Purposes

10-Aug-07

23-Oct-07 07-369 Rev. Memo Cir. 55-2007

Publishing the Full Text of Dept. Order No. 29-07

dated August 15, 2007, "Implementing Rulesand Regulations (IRR) of RA No. 9480,"

Otherwise Known as "Tax Amnesty Act of 2007"

21-Aug-07


Reiteration of the Amendment Made by RA 9337

Imposing VAT on the Sale of Non-FoodAgricultural Products, Marine and ForestProducts and on the Sale of Cotton and Cotton

Seeds in their Original State

07-Aug-07

23-Oct-07 07-369 Rev. Regs. No.12-2007

Amending Certain Provisions of RR 9-98 Relative

to the Due Date Within Which to Pay Minimum

Corporate Income Tax (MCIT) Imposed onDomestic Corporations and Resident Foreign

Corporations Pursuant to Sec. 27(E) and Sec.

28(A) (2) of the 1997 NIRC, as Amended

10-Oct-07

23-Oct-07 07-369 Rev. Regs. No 11-2007Suspension of the Implementation of RR No. 6-

200715-Aug-07

7-Aug-07 07-283 Rev. Memo Cir. No.44-2007

Clarifyng the Taxability of Agricultural Suppliers

for Withholding Tax Purposes In Respect to

Sales Made to Top 10,000 Corporations and to

the Government in Relation to RR No. 3-2004

Which Suspended the Implementation ofWithholding Tax on Income Payments Made to

Suppliers of Agricultural Products Under Sec.

2.57.2 (S) of RR No. 2-98, as Amended

06-Jul-07


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Compliance with the Requirements of RR No. 3-

2005 for Contractors Applying for Tax Clearance

Certificate for Bidding and Collection Purposes

02-Jul-07


Clarifying the Income Tax and VAT Treatment of

Agency Fees/Gross Receipts of Security Agencies

Including the Withholding of Taxes Due thereon

22-Jan-07

7-Aug-07 07-283 Rev. Regs. No 10-2007

Amending Further Sec. 3 of RR No. 9-2001, asLast Amended by RR 5-2004, Expanding the

Coverage on Taxpayers Required to File Returns

and Pay Taxes Through the Electronic Filing and

Payment System (EFPS) of the BIR

18-Jul-07

7-Aug-07 07-283 Rev. Regs. No 9-2007

Prescribing the Updated MinimumMonthly/Quarterly Gross Receipts in Computing

the Percentage Tax of Domestic Carriers and

Keepers of Garages

04-Jul-07


Tax Treatment of Sale, Barter or Exchange of

Goods or Properties or Sale or Exchange ofServices Made by Suppliers from the Customs

Territory to Registered Freeport Zone

Enterprises in the Subic Freeport Zone (SPZ),

the Clark Freeport Zone (CFZ) as well as Poro

Point Freeport Zone (PPFZ), and Vice-Versaunder Secs. 12 & 15 of RA No. 7227, as

Amended by RA No. 9400

30-Jul-07

7-Aug-07 07-283 Rev. Memo Cir. No.49-2007Lifting the Suspension of Certain Provisions of

RR No. 3-2006 Provided under RMC 10-200616-Jul-07

7-Aug-07 07-283 Rev. Regs. No 8-2007

Additional Compliance Requirements ofConcerned Taxpayers in the light of Mandatory

Adoption of the Phil. Financial Reporting

Standards

03-Jul-07


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23


7-Aug-07 07-283 Rev. Regs. No 7-2007

Amending Certain Provisions of RR 21-2002,

Implementing Sec. 6 (H) of the Tax Code of1997, Authorizing the Commissioner of Internal

Revenue to Prescribe Additional Procedural

and/or Documentary Requirements in

Connection with Preparation and Submission of

Financial Statements Accompanying the Tax

Returns

09-Jul-07

18-Jul-07 07-261 Rev. Regs. No.06-2007

Consolidated Regulations on Advance Value

Added Tax on the Sale of Refined Sugar,

Amending and/or Revoking All Revenue

Issuances Issued to this Effect, and for OtherRelated Purposes

21-Mar-07

18-Jul-07 07-261 Rev. Regs. No.05-2007

Prescribing the Guidelines and Conditions for the

Tax Treatment of Securities Borrowing and

Lending (SBL) or Securities Lending Transactions

(SLTs) involving the Fixed-Income Securities

Lending Program of the Phil. Dealing andExchange Corp.(PDEx)

06-Mar-07

18-Jul-07 07-261 Rev. Regs. No.04-2007

Amending Certain Provisions of RR No. 16-2005,

as Amended, Otherwise Known as the

"Consolidated Value-Added Tax Regulations of

2005

07-Feb-07

18-Jul-07 07-261 Rev. Regs. No.03-2007


and Procedures in the Implementation of the

Expanded One-Time Administrative Abatement

of All Penalties/Surcharges and Interest on

Delinquent Accounts and Assessments

16-Jan-07


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24


18-Jul-07 07-261 Rev. Regs. No. 01-2007

Amending RR No. 4-2006 Implementing the Tax

Privileges Provisions of RA 9257, OtherwiseKnown as the "Expanded Senior Citizens Act of

2003"

04-Dec-06

18-Jul-07 07-261 Rev. Regs. No.02-2007

Amending Certain Provisions of RR 16-2005

Otherwise Known as the Consolidated Value-

Added Tax Regulation of 2005

22-Dec-06

8-Jan-07 07-009 Rev. Regs. No 18-2006Improved Voluntary Assessment Program (IVAP)

for Taxable Year 2005 and Prior Years under

Certain Conditions

26-Sep-06

25-Oct-06 06-421 Rev. Regs. No 17-2006

Prescribing the Rules on the Accreditation,

Registration, and Use of Taximeter IssuingReceipts (TIR) Systems and /or Models andOther Similar Types of Machines Generating

Official Receipts

06-Sep-06

25-Oct-06 06-421 Rev. Regs. No 16-2006

Submission by Taxpayers of Electronic Books of

Accounts and other Accounting Records in the

Course of a Tax Audit/Investigation

15-Aug-06

25-Oct-06 06-421 Rev. Regs. No 15-2006

Implementing a One-Time Administrative

Abatement of All Penalties/Surcharges and

Interest on Delinquent Accounts and

Assessments (Preliminary or Final, Disputed or

not) as of June 30, 2006

18-Aug-06

25-Oct-06 06-421 Rev. Regs. No 14-2006

Providing for the Revised Implementing Rules of

Executive Order No. 399 (EO 399) as Amended

by Executive Order No. 422 (EO 422) Directing

the BIR to Established "No Audit Program (NAP)"

for the Purpose of Enhancing Tax Complianceand Increasing Tax Collections with Extension of

the Deadline for Availment Thereof

31-Jul-06


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25


25-Oct-06 06-421 Rev. Regs No 13-2006

Amendment to Sub-paragraph 3.3 of RR No. 4-

2005 03-Apr-06

16-Aug-06 06-329 Rev. Regs. No 12- 2006

Rules and Regulations Implementing the TaxSubsidy Granted by Fiscal Incentives Review

Board (FIRB) to the Phil. National Police Service

Store System (PNPSSS)

20-Jun-06

16-Aug-06 06-329 Rev. Regs. No 11-2006

Consolidated Regulations on the Accreditation of

Tax Practitioners/Agents as a Pre-requisite totheir Practice or Representation Before the BIR

and Further Simplifying and Superseding RR No.

15-99

15-Jun-06

16-Aug-06 06-329 Rev. Regs. No 10-2006Prescribing the Guidelines and Conditions for theTax Treatment of Securities Borrowing andLending Transactions Invovling Shares of Stock

or Securities Listed in the Phil. Stock Exchange

23-Jun-06

16-Aug-06 06-329 Rev. Regs. No 09-2006

Amending Further Certain Provisions of RR No. 6

2005 as Amended, Implementing the Provisions

of EO No. 399 as Amended by EO No. 422,Otherwise Known as the "No Audit Program

(NAP)"

27-Jun-06

16-Aug-06 06-329 Rev. Regs. No 08-2006

Prescribing the Implementing Guidelines on the

Taxation and Monitoring of the Raw Materials

Used and the Bioethanol-Blended Gasoline (E-Gasoline) Produced under the Fuel Bioethanol

Program of the Department of Energy (DOE)

09-May-06

16-Aug-06 06-329 Rev. Memo.Cir.No. 35-2006

Clarifying the Proper VAT and EWT Treatment of

Freight and Other Incidental Charges Billed by

Freight Forwarders

21-Jun-06


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26


16-Aug-06 06-329 Rev.Memo.Cir.No. 44-2006

Publishing the Full Text of R.A. No. 9343, An Act

Amending RA 9182, Otherwise Known as theSPV of 2010 for the Purpose of Allowing the

Establishment and Registration of New SPVs and

for Other Purposes

14-Jul-06

19-Jun-06 06-248 Rev. Memo Cir. No.31-2006VAT on the Construction or Renovation of Official

Buildings or Properties of the USA Embassy29-May-06

19-Jun-06 06-248 Rev. Memo Cir. No.22-2006

Clarifying Certain Issues Relating to the

Implementation of the Increase in the VAT Rate

from 10% to 12% on the Sale of Goods Pursuant

ot RA No. 9337

05-Apr-06

19-Jun-06 06-248 Rev. Regs. No 07-2006

Further Amending Certain Provisions of RR No. 62005, as Amended by RR No. 10-2005,

Implementing the Provisions of EO No. 399 as

Amended by EO No. 422, Otherwise Known as

the "No Audit Program (NAP)"

18-May-06

19-Jun-06 06-248 Rev. Regs. No 06-2006

Regulating the Use of Functional Currency otherthan the Phil. Peso in Financial Statements that

will be Submitted and in the Books of Accounts

that will be Maintained for Internal Revenue Tax

Purposes

16-Mar-06

7-Apr-06 06-158 Rev. Memo Cir. No.17-2006Clarifying Certain Provisions of RR No. 16-2005,Particulary on the 70 % Cap or Limitation on the

Deductible Input Tax for VAT Purposes

21-Feb-06


Application and Computation of the 32% and

35% Income Tax Rates for Taxable Year 2005 in

the Light of the Effectivity of RA 9337

21-Feb-06

7-Apr-06 06-158 Rev. Memo Cir. No.10-2006Suspension of the Implementation of Certain

Provisions of Section 20 B of RR No. 3-200611-Jan-06


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27


7-Apr-06 06-158 Rev. Memo Cir. No.09-2006Clarifying the Amount Subject to VAT andExpanded Witholding Tax (Income Tax) of

Brokers and Others Similarly Situated and the

Other Parties with whom They Transact Business

25-Jan-06


Clarifying Certain Issues Relating to the

Implementation of the Increase in the VAT Rate

from 10% to 12% Pursuant to RA No. 9337

31-Jan-06


Publishing the Full Text of the Memorandum

from Exec. Sec. Eduardo R. Ermita Dated Jan.

31, 2006 Approving the Recommendation of the

Sec. of Finance to Increase the VAT Rate from

Ten Percent to Twelve Percent

31-Jan-06

7-Apr-06 06-158 Rev. Regs. No 05-2006 Implementation of RR 17-2005 08-Mar-06

7-Apr-06 06-158 Rev. Regs. No 04-2006

Implementing the Tax Privileges Provisions of RA

No. 9257, Otherwise Known as the "Expanded

Senior Citizens Act of 2003" and Prescribing theGuidelines in the Availment Thereof

02-Dec-05

26-Jan-06 06-054 Rev. Memo Cir. No. 6-2006Clarification to RR No. 14-2005, as last Amended

by RR No. 16-2005, Implementing RA No. 933703-Jan-06


Prescribing the Use of the Gov't Money PaymentChart Implementing Secs. 2.57.2 , 4.114 and

5.116 of RR No. 2-98 as Amended by RR No. 16-

2005 in Relation to Secs. 57 (B) 114(C) and 116

to 123 of RA No. 8424 as Amended by RA No.

9337

02-Nov-05


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28


26-Jan-06 06-054 Rev. Regs. No 03-2006

Prescribing the Implementing Guidelines on the

Revised Tax Rates on Alcohol and TobaccoProducts, Pursuant to the Provisions of RA No.

9334, and Clarifying Certain Provisions of

Existing Revenue Regulations Relative Thereto

03-Jan-06

26-Jan-06 06-054 Rev. Regs. No 02-2006

Mandatory Attachment of the Summary Alphalist

of Withholding Agents of Income Payments

Subjected to Tax Withheld at Source (SAWT) toTax Returns with Claimed Tax Credits Due to

Creditable Tax Witheld at Source and of the

Monthly Alphalist of Payees Whose Income

Received Have Loan Subjected to Withholding

Tax Remittance Return Filed by the WithholdingAgent/Payor of Income Payments

01-Dec-05

26-Jan-06 06-054 Rev. Regs. No 01-2006

Amendments to Sections 2.78.1 (B), Sec.

2.79(A) and (F) 2.83.4 (C) and 2.83.5 of RR No.

2-98 as Amended

29-Dec-05

25-Nov-05 05-461 Rev. Regs. No 19-2005Temporary Deferment of the Implementation of

Rev. Regs. No. 17-200507-Nov-05

25-Nov-05 05-461 Rev. Regs. No 18-2005

Enhanced Voluntary Assessment Program

(EVAP) for Taxable Year 2004 and Prior Years

Under Certain Conditions

12-Oct-05

25-Nov-05 05-461 Rev. Regs. No 17-2005

Regulations Providing for the Policies, Guidelinesand Procedures in the Implementation of the Tax

Subsidy Granted by the Fiscal Incentives

Review Board (FIRB) to the Bases Conversion &

Development Authority (BCDA) for the Subic-

Clark-Tarlac Expressway Project

29-Jul-05

25-Nov-05 05-461 Rev. Regs. No 16-2005 Consolidated VAT Regulations of 2005 01-Sep-05


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29


25-Nov-05 05-461 Rev. Memo Cir. No.62-2005

Revised Guidelines in the Registration and

Invoicing Requirements Including Clarification onCommon Issues Affecting VAT Taxpayers

Pursuant to RA 9337 (An Act Amending Sections

27, 28, 34, 106, 108, 109, 110, 111, 112, 113,

114, 116, 117, 119, 121, 148, 151, 236, 237

and 288 of the NIRC of 1997, as Amended, and

for Other Purposes)

18-Oct-05

25-Nov-05 05-461 Rev. Memo Cir. No.61-2005Clarifying the VAT Provisions of RA 9337

Applicable to the Power Industry27-Oct-05

25-Nov-05 05-461 Rev. Memo Cir. No.59-2005Clarification on the Tax Treatment of Petroleum

Products Sold to International Marine Vessels21-Oct-05

25-Nov-05 05-461 Rev. Memo Cir. No 52-2005 VAT Liability of the Tollway Industry 28-Sep-05

5-Aug-05 05-321Rev. Memo Cir. No 29 -

2005

Clarifying the Provisions of RA No. 9337 (VAT

Law of 2005) Applicable to the Petroleum

Industry

29-Jun-05

5-Aug-05 05-321 Rev. Regs. No 15-2005

Providing for Policies and Guidelines for the

Abatement of Surcharges in Relation to theFiling of Amended Tax Returns Filed under

Certain Conditions

09-Jun-05

5-Aug-05 05-321 Rev. Regs. No 14-2005 Consolidated VAT Regulations of 2005 22-Jun-05

5-Aug-05 05-321 Rev. Regs. No 13-2005

Regulations Defining "Gross Income Earned" to

Implement the Tax Incentive Provision UnderPar. (c) of Sec. 12 of RA No. 7227, Otherwise

Known as "The Bases Conversion Dev. Act of

1992" Revoking Section 7 of RR No.2-2005, and

Suspending the Effectivity of Certain Provisions

of RR No. 2-2005

25-Apr-05


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30


5-Aug-05 05-321 Rev. Regs. No 12-2005

Regulations Defining "Gross Income" toImplement the Tax Incentives Provision UnderPar. (c) of Sec. 4 of RA No. 7922, Otherwise

Known as the "Cagayan Special Economic Zone

Act of 1995" and Par. (f) of Sec. 4 of RA No.

7903, Otherwise Known as "Zamboanga City

Special Economic Zone Act of 1995, RevokingSec. 7 of RR No. 2-2005 and Suspending the

Effectivity of Certain Provisions of RR No. 2-2005

25-Apr-05

5-Aug-05 05-321 Rev. Regs. No 11-2005

Regulations Defining "Gross Income Earned" to

Implement the Tax Incentive Provision in Sec.24 of RA 7916, Otherwise Known as "The

Special Economic Zone Act of 1995" Revoking

Sec. 7 of RR No. 2-2005, and Suspending the

Effectivity of Certain Provisions of RR No. 2-2005

25-Apr-05

21-Jun-05 05-255 Rev. Regs. No 10-2005

Amending Certain Provisions of RR No. 6-2005Resulting from the Amendment of Sec. 2 of EO

No. 399, Directing the BIR to Establish the "No.

Audit Program" (NAP) for the Purpose of

Enhancing Tax Compliance and Increasing Tax

Collections

18-May-05

21-Jun-05 05-255 Rev. Regs. No 09-2005

Amending Pertinent Provisions of RR No. 6-04

Relative to the Tax Exemptions and Privileges

Granted Under RA No. 9182, Otherwise Known

as "The Special Purpose Vehicle (SPV) Act of

2002 ("The Act")

19-Mar-05


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31


21-Jun-05 05-255 Rev. Regs. No 08-2005


2-98, as last Amended by RR No. 3-2004, asAmended, Providing for the Inclusion of IncomePayments Subject to Creditable Withholding Tax

under Sec. 2.57.2 (U) on MERALCO Refund

Arising from SC Case G.R. No. 14814 of April

09, 2003 to Customers under Phase IV as

Approved by Energy Regulatory Commission(ERC)

23-Feb-05

11-May-05 05-198 Rev. Regs. No 07-2005

Amending Pertinent Provision of RR No. 4-2000,

by Providing a New Format for the Notice to the

Public to be Exhibited at Place of Business

31-Mar-05

11-May-05 05-198 Rev. Regs. No 06-2005

Providing for the Implementing Rules for EO No.

399 Directing the BIR to Establish the "No Audit

Program" (NAP) for the Purpose of Enhancing

Tax Compliance and Increasing Tax Collections

04-Mar-05

11-May-05 05-198 Rev. Regs. No 05-2005

Monthly Submission of Sales Report and Otherinformation Generated by Cash Register

Machines (CRMs) and Point of Sales Machines

(POS) and/or any Machine Sales Generating

Receipt/Invoice Registered with the BIR

16-Feb-05

11-May-05 05-198 Rev. Regs. No 04-2005Rules and Regulations Implementing BSP Cir.

No. 472 s. 2005 Sec.1 Requiring All Bank

Borrowers and Co-makers to Submit Latest ITR

and Financial Statements Received by BIR

16-Feb-05

11-May-05 05-198 Rev. Regs. No 03-2005

Rules and Regulations Implementing EO No. 398

and Requiring Timely and Complete Payment ofTaxes as a Precondition for Entering Into and as

a Continuing Obligation in Contracts with

Government.

16-Feb-05


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32


11-May-05 05-198 Rev. Regs. No 02-2005

Consolidated Revenue Regulations Implementing

Relevant Provisions of RA No. 7227 OtherwiseKnown as "Bases Conversion and Development

Act of 1992", RA No. 7916 as Amended

Otherwise Known as "Special Economic Zone Act

of 1995", RA No. 7903 Otherwise Known as

"Zamboanga City Special Economic Zone Act of

1995" and RA No. 7922 Other wise Known as"Cagayan Special Economic Zone Act of 1995"

Thereby Amending RR No. 1-95 as Amended by

RR No. 16-99

08-Feb-05

11-May-05 05-198 Rev. Regs. No 01-2005Amending Further Pertinent Provisions of RR No.

7-95, as Amended by RR No. 8-2002 28-Dec-04

11-Feb-05 05-071 Rev. Regs. No. 13-2004

Implementing the Provisions of RA No. 9243, An

Act Rationalizing the Provisions on the

Documentary Stamp Tax of the NIRC of 1997, as

Amended, and for Other Purposes

23-Dec-04

11-Feb-05 05-071 Rev. Regs. No. 12-2004

Providing for the Revised Tax Rates on Alcoholand Tobacco Products Introduced on or Before

December 31, 1996, and for those Alcohol and

Tobacco Products Covered by RR Nos. 22-2003

and 23-2003. Implementing RA No. 9334,

Otherwise Known as "An Act Increasing theExcise Tax Rates Imposed on Alcohol and

Tobacco Products, Amending for the Purpose

Sections 131, 141, 142, 143, 144,, 145, and 288

of the NIRC OF 1997, as Amended"

28-Dec-04

11-Feb-05 05-071 Rev. Regs. No. 11-2004

Rules and Regulations on the Accreditation,Registration and Use of Cash Register Machines

(CRM), Point-of-Sale (POS) Machines and/or

Business Machines Generating Receipts/Invoices

15-Dec-04


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34


16-Aug-04 04-274 Rev. Regs. No 05-2004

Amending Further RR No. 9-2001, as Amended

by RR No. 2-2002, RR No. 9-2002 and RR No.26-2002, Providing for Additional Tax

Returns/Forms which shall be Filed thru the

Electronic Filing and Payment System (EFPS),

Revising the Requirements for Enrolment of

Taxpayers, and Expanding the Coverage Thereof

to Include the Top 10,000 Private CorporationsDuly Identified Under RR No. 17-2003

26-Apr-04

12-May-04 04-141Rev. Memo Cir. No 22 -

2004

Supplement to RMC No. 44-2002 on Acctn'g

Methods to be Used by Taxpayers for Internal

Revenue Tax Purposes

12-Apr-04


2004

Guidelines and Policies to Supplement RMC No.9-2004 Issued in Relation to the Implementation

of RA No. 9238 for Banks and Non-Bank

Financial Intermediaries, Specifically for the Re-

Imposition of Gross Receipts Tax

19-Feb-04


2004

Guidelines and Policies Applicable to the

Business Tax Applicable to Banks and Non-Bank

Financial Intermediaries Performing Quasi-

Banking Functions and Other Non-Bank Financial

Intermediaries As A Result of the Enactment and

Effectivity of RA No. 9238, An Act AmendingCertain Provisions of the NIRC of 1997, as

Amended, by Excluding Several Services from

the Coverage of the VAT and Re-Imposing the

Gross Receipt Tax on Banks and Non-BankFinancial Intermediaries Performing Quasi-

Banking Functions and Other Non-Bank Financial

Intermediaries Beginning January 1, 2004

19-Feb-04


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35


12-May-04 04-141 Rev. Memo Cir. No 02 -2004

Clarifying the Issues on VAT Taxable

Transactions of Philippine Ports AuthorityAmending RMC No. 20-88, Pursuant to RA No.

7716 as Implemented by RR 7-95

26-Dec-03

12-May-04 04-141Rev. Memo Ord. No 05 -

2004

Prescribing the Guidelines and Procedures in the

Implementation of RR No. 29-2003 on the

Advance Payment of VAT on the Sale of Flour

29-Dec-03

12-May-04 04-141Rev. Memo Ord. No 04 -

2004

Defining Guidelines Relating to Registration ofAgricultural Supplier as Marginal Income

Earners and their Exemption from the 1%

Creditable Withholding Tax on Payments Made

by Hotels, Restaurants, Resorts, Caterers, Food

Processors, Canneries, Supermarkets, Livestock,Poultry, Fish and Marine Product Dealers,

Hardwares, Factories, Furnitures Shops, and All

Other Establishment

30-Jan-04

12-May-04 04-141 Rev. Regs. No 4-2004

Supplementing the Rules on the Advance

Payment of VAT on Sale of Refined Sugar asProvided for in RR 2-2004

22-Mar-04

12-May-04 04-141 Rev. Regs. No 03-2004

Suspending the Implementation of Withholding

Tax on Income Payments Made to Suppliers of

Agricultural Products under Sec. 2.57.2 (S) of

RR 2-98, as Amended by RR 17-2003, FurtherAmended by RR 30-2003 and 1-2004

01-Mar-04

12-May-04 04-141 Rev. Regs. No 02-2004

Further Enhancing the Rules on the Advance

Payment of VAT on Sale of Refined Sugar,

Amending Revenue Regulations No. 7-89 and

29-2002

02-Jan-04


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36


18-Feb-04 04-053 Rev. Memo Cir. No. 2-2004

Clarifying the Issues on VAT Taxable

Transactions of Philippine Ports AuthorityAmending RMC No. 20-88, Pursuant to RA No.

7716 as Implemented by RR 7-95

26-Dec-03

18-Feb-04 04-053Rev. Memo Cir. No 76 -

2003

Tax Exemptions of Non-Stock, Non-Profit

Corporations Under Sec., 30 Tax Code of 1997

and Non-Stock, Non-Profit Educational

Institutions under Par. 3, Sec. 4 Art. XIV of theConstitution

14-Nov-03

18-Feb-04 04-053Rev. Memo Ord. No 42 -

2003

Prescribing Additional Guidelines Governing the

Rules on Assessment of National Internal

Revenue Taxes Covered by a Letter of Notice

(LN) Issued under the RELIEF System as Definedin RMO No. 30-2003 and Other Data Matching

Processes

23-Oct-03

18-Feb-04 04-053 Rev. Regs. No. 1-2004

Amending Further Sec. 2.57.2 (S) of RR No. 2-

98, as Last Amended by RR No. 30-2003,

Exempting Marginal Income Earners fromCreditable 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, andOther Establishments

14-Jan-04

18-Feb-04 04-053 Rev. Regs. No 31-2003


and Procedures in the Implementation of the

Tax Subsidy Granted by the Fiscal Incentives

Review Board (FIRB) to the Armed Forces ofthe Philippines Commissary and Exchange

Services (AFPCES)

22-Sep-03


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18-Feb-04 04-053 Rev. Regs. No 30-2003


2-98, as Last Amended by RR No. 17-2003, andRR No. 8-98, as Amended, Providing for the

Imposition of Final Withholding Tax on the Sale,

Exchange or Other Disposition of Real Property

Classified as Capital Assests by Non-Resident

Aliens, Increasing the Withholding Tax Rates on

Certain Income Payments, Inclusion of CertainIncome Payments, Sanctions to be Imposed on

Payees who Refuse the Withholding of Tax on

Their Income/Receipts and for other purposes

12-Nov-03

18-Feb-04 04-053 Rev. Regs. No 29-2003 Advance Payment of VAT on the Sale of Flour 30-Oct-03

18-Feb-04 04-053 Rev. Regs. No 28-2003

Amending Further Pertinent Provisions of RRNo. 2-98 as Amended, Relative to the Issuance

of Cert. of VAT Withheld at Source, thereby

Amending RR 4-2002, and for Other Purposes

15-Oct-03

9-Dec-03 03-575Rev. Memo Order. No 38-

2003

Prescribing Uniform Guidelines and Procedures in

the Processing of Various Permits for Excise TaxPurposes

24-Oct-03

9-Dec-03 03-575Rev. Memo Cir. No 72 -

2003

Tax Implications of Electric Cooperatives

Registered with the National Electrification

Administration and Cooperative Development

Authority

20-Oct-03


2003

Clarifying the Tax Base for Purposes of the

Percentage (Gross Receipts) Tax Imposed under

Sec. 121 & 122 of the Tax Code

13-Oct-03


2003

Clarifying the Taxability of Philippine Airlines

(PAL) for Income Tax Purposes as well as OtherFranchise Grantees Similarly Situated

14-Oct-03


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38



2003

Providing Guidelines for Doc. Stamp Tax

Evaluation on Cash-Settled Securities SwapTransactions under the Memo of Agreement for

Cash-Settled Securities Swap Transactions

(CSST) among the Bangko Sentral ng Pilipinas,

Bureau of Treasury, Bankers Association of the

Phils. and Investment Houses Association of the

Phils..

no date


2003

Issuance of VAT Invoice/Receipt for Non-

VAT/Exempt Sale of Goods, Properties or

Services

06-Oct-03


2003

Clarifying Certain Issues Raised Relative to the

Implementation of RR 25-2003 Governing theImposition of Excise Tax on Automobiles

Pursuant to RA 9224

06-Oct-03


2003

Prescribing the Formats to be Used in the

Preparation of Sworn Statement and Official

Register Books by Manufacturers/Assemblers,Importers and Dealers of Automobiles Pursuant

to the Provisions of RR No. 25-2003, Amended

Rev. Regulations Governing the Imposition of

Excise Tax on Automobiles Pursuant to RA No.

9224

30-Sep-03

9-Dec-03 03-575 Rev. Regs. No 27-2003

Regulations Further Amending the Transitory

Provisions of RR 18-99 as Amended by RR 12-

2003, Pertaining to the Deadline for the Usage

of Properly Stamped Unused Non-VAT Invoices

or Receipts

30-Jun-03


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39


9-Dec-03 03-575 Rev. Regs. No 26-2003

Modified Procedures of Registering Manually

Printed Receipts or Sales/Commercial InvoicesPrior to their Use Amending the Requirement of

Stamping the BIR-Registration Thereon

18-Sep-03

9-Dec-03 03-575 Rev. Regs. No 25-2003

Amended Revenue Regulations Governing the

Imposition of Excise Tax on Automobiles

Pursuant to the Provisions of RA 9224, An Act

Rationalizing the Excise Tax on Automobiles,Amending for the Purpose the NIRC of 1997, and

for Other Purposes

16-Sep-03

5-Sep-03 03-429 Rev. Memo Cir. No 50 -2003

Clarifying the Venue for Payment of Capital

Gains Tax/Creditable Expanded Withholding Tax

and Corresponding Documentary Stamp TaxRelative to the Sale of Real Properties by

Insurance Companies

22-Aug-03

5-Sep-03 03-429 Rev. Memo Ord No 23-2003Guidelines Regarding Revalidation and

Conveyance of Tax Credit Certificates23-Jun-03

5-Sep-03 03-429Rev. Memo Ord. No 15 -

2003

Policies, Guidelines & Procedures in theProcessing and Monitoring of One-time

Transactions (ONETT) and the Issuance of

Certificates Authorizing Registration (CARs)

Covering Transactions Subject to Final Capital

Gains Tax on Sale of Real Properties Consideredas Capital Assets as Well as Capital Gains Tax

on the Net Capital Gain on Sale, Transfer or

Assignment of Stocks not Traded in the Stock

Exchange(s), Expanded Withholding Tax on Sale

of Real Properties Considered as OrdinaryAssets, Donors Tax, Estate Tax and Other Taxes

Including Doc. Stamp tax Related to the

Sale/Transfer of Properties

08-May-03


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40


5-Sep-03 03-429Rev. Memo Cir. No 49 -

2003

Amending Answer to Question 17 of RMC 42-

2003 and Providing Additional Guidelines onIssues Relative to the Processing of Claims forVAT Credit/Refund, Including Those Filed with

the Tax and Revenue Group, One-Stop Shop

Inter-Agency Tax Credit & Duty Drawback

Center, Department of Finance (OSS-DOF) by

Direct Exporters

15-Aug-03


2003

Publishing Dept. Ord. 19-03 dated July 18,

2003, of the Department of Finance Directing

the One-Stop Shop Inter-Agency Tax Credit and

Duty Draw back Center (Center) to Conduct a

Special Revalidation of All Outstanding TCCsIssued Prior to Oct. 1, 2003 in Order to

Safeguard the Integrity of the Tax Credit System

being Administered by said Center

30-Jul-03


2003

Publishing the Full Text of Department Ord. 20-

03. Dated July 18, 2003, of the Department ofFinance Providing for Measures to Safeguard the

Integrity of the Tax Credit System Being

Administered by the One-Stop Shop Inter-

Agency Tax Credit and Drawback Center

30-Jul-03

5-Sep-03 03-429 Rev. Memo Cir. No 45 -2003 Use of Head Office Receipts/Invoices byBranches 11-Aug-03


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41



2003

Amending Certain Provisions of RMC No. 13-

2003, Regarding the Issuance of Letters ofAuthority(LA) /Audit Notices (AN), TaxVerification Notice (TVN) Covering the

Audit/Verification of Taxpayers' Tax Return/Tax

Liabilities and Providing for Clarificatory

Guidelines on the Submission of Reports of

Investigation and Status Reports of PendingCases as well as on the Handling of Cases

Issued under RMC 13-2003

18-Jul-03


2003

Clarifying Certain Issues Raised Relative to the

Processing of Claims for VAT Credit/Refund,

Including Those Filed with the Tax & RevenueGroup, One-Stop Shop Inter-Agency Tax Credit

& Duty Drawback Center, Department of Finance

(OSS) by Direct Exporters

15-Jul-03


2003

Effect of the Issuance and Receipt of Letter

Notice to the Taxpayer's Right to Amend its TaxReturns as Provided under Sec. 6 of the NIRC

03-Jul-03

5-Sep-03 03-429 Rev. Memo Cir. No 39 -2003

Termination and Handling of Audit/Investigation

and Reinvestigation/Reconsideration of Tax

Liabilities/Tax Returns of Taxpayers Under the

Jurisdiction of the Large Taxpayers Service,Enforcement Service and Legal Service, and

Those Handled by the Various Task Forces in the

Light of the Pronouncement of the President last

January 20, 2003

12-Jun-03


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42



2003

Guidelines Relating to the Filing and Remittance

of Taxes Withheld on Income Payments Made toSuppliers of Agricultural Products, for the Month

of June, Under Sec. 2.57.2(S) of RR 2-98 as

Amended by RR 17-2003

16-Jun-03


2003

Revised Uniform Guidelines on the Imposition of

VAT on the Sale Through the Public

Auction/Negotiated Sale of Motor VehiclesImported Through the Subic Freeport Zone and

Other Freeport Zones

05-Jun-03

5-Sep-03 03-429

Rev. Memo Cir. No 31 -

2003

Uniform Guidelines on the Taxation of Imported

Motor Vehicles through the Subic Freeport Zone

and Other Freeport Zones that are Sold at PublicAuction

03-Jun-03


2003

Clarification of Par. 1-Q of Rev. Memo. Cir. No.

28-200320-May-03


2003

Guidelines Relating to the Filing of the Monthly

Value-Added Tax (VAT) Return by Banks, Non-Bank Financial Intermediaries, Finance

Companies, and Other Financial Intermediaries

not Performing Quasi-Banking Function for the

Month of April 2003, Pursuant to RR 12-2003

19-May-03


2003

Clarification of Issues on the Imposition of Value-Added Tax on Banks, Non-Bank Financial

Intermediaries, Finance Companies and Other

Financial Intermediaries Not Performing Quasi-

Banking Functions

16-May-03

5-Sep-03 03-429 Rev. Regs. No 24-2003Amending Pertinent Provisions of RR 16-2003Relating to the Taxation of Privilege Stores

no date


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43


5-Sep-03 03-429 Rev.Regs.No. 20-2003

Amending Certain Provisions of Revenue

Regulations No. 18-99, as Amended by RevenueRegulations No. 12-2003, Implementing Section5 of Republic Act No. 8424, Otherwise Known as

the Tax Reform Act of 1997, and Other Pertinent

Provisions of the National Internal Revenue Code

of 1997 Imposing VAT on Services of Banks, Non

Bank Financial Intermediaries, and FinancialIntermediaries, and Finance Companies,

Beginning Jan. 1, 2003 pursuant to Section 1 of

Republi Act No. 9010

02-Jun-03

5-Sep-03 03-429 Rev.Regs.No. 21-2003

Regulations Further Amending the Transitory

Provisions of Revenue Regulations No. 4-2003,As Amende by Revenue Regulations No. 8-2003,

Pertaining to the Deadlines on the Submission of

Inventory List and Inventory Taking of

Automobiles

17-Jul-03

5-Sep-03 03-429 Rev.Reg. No. 22-2003

Implementing the Revised Tax Classification ofNew Brands of Cigarettes and Variants Thereof

Based on the Current Net Retail Prices Thereof

as Determined in the Survey Conducted

Pursuant to Revenue Regulations No. 9-2003

08-Aug-03

5-Sep-03 03-429 Reg.Reg.No. 23-2003

Implementing the Revised Tax Classification ofNew Brands of Alcohol Products and Variants

Thereof Based on the Current Net Retail Prices

Thereof as Determined in the Survey Conducted

Pursuant to Revenue Regulations No. 9-2003

22-Aug-03


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44


21-May-03 03-240 Rev. Regs. No 17-2003

Amending Further Pertinent Provisions of RR 2-

98, as Amended, Providing for AdditionalTransactions Subject to Creditable WithholdingTax; Re; Establishing the Policy that the Capital

Gains Tax on the Sale, Exchange or Other

Disposition of Real Property Clasified as Capital

Assets Shall be Collected as a Final Withholding

Tax, Thereby Further Amending RR Nos. 8-98and 13-99, as amended by RR 14-2000; and for

Other Purposes

31-Mar-03

21-May-03 03-240 Rev. Regs. No 18-2003

Regulations Further Amending RR 13-2003

which Amended RR 4-2003; as Amended by RR

8-2003

14-May-03

21-May-03 03-240 Rev. Regs. No 16-2003

Implementing the Provisions of Sec. 6, 244 &

245 in Relation to Secs. 24, 25, 27, 28, 51, 52,

106, 108, 114, 116 & 128 of the NIRC of 1997

(Code), Imposing Advance Payment of VAT or

Percentage Tax and of Income Tax on "PrivilegeStore" and Prescribing and Reiterating the

Obligations of Organizer or Exhibitor of Space

for the Operation of "Privilege Store", as well as

of the "Privilege Store" Operators

31-Mar-03

21-May-03 03-240 Rev. Regs. No 15-2003Granting Taxpayers with Accounting PeriodEnded Dec. 31, 2002 an Extension of Time up to

April, 21, 2003 within which to File their Income

Tax Returns

15-Apr-03


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45


21-May-03 03-240 Rev. Regs. No 14-2003

Amending RR 2-98, as Amended, in Order to

Simplify the Collection of Tax, throughWithholding at the Source, on Sales of Goods orServices Subject to the 3% Percentag Tax under

Sec. 116 of the Code, and/or to the VAT under

Secs. 106 and 108 pf the Same Code

26-Mar-03

21-May-03 03-240 Rev. Regs. No 13-2003Regulations Further Amending RR No. 8-2003

which Amended RR 4-200326-Mar-03

21-May-03 03-240Rev. Memo. Cir. No 23-

2003

Clarifying Certain Issues Relative to Imposition

of VAT on Services of Stock, Real Estate,

Commercial, Customs & Immigration Brokers

Beginning January 01,2003

31-Mar-03


2003

Guidelines Relating to the Filing of the QuarterlyVAT Return by Banks, Non-Bank Financial

Intermediaries and Finance Companies For the

First Quarter of Taxable Year 2003, Pursuant to

RR No. 12-2003

24-Apr-03


2003

Defining the Term "Certificate of Deposit" for thePurpose of Clarifying Its Taxability Under Sec.

180 of NIRC of 1997

18-Feb-03


2003

Publishing the Full Text of the Procurement

Policy Board and the Infrastructure Committee

of the National Economic and DevelopmentAuthority Board dated Feb. 11, 2002 Entitled "

IRR of EO 40, s. 2001 - Consolidating

Procurement Rules and Procedures for All

National Government Agencies, GOCC & GFI

and Requiring the Use of Gov't ElectronicProcurement System

28-Mar-03


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46



2003

Waiver of Penalties on Persons Engaged in the

Practice of Profession or Calling and ProfessionalServices Rendered by Gen. Professional.,

Partnerships; Services Rendered by Actors,

Actresses, Talents, Singers and Emceess, Radio

and Television Broadcasters and

Choreographers, Musical, Radio, Movie,

Television and Stage Directors, and ProfessionalAthletes; and, Services Rendered by Customs,

Real Estate, Stock, Immigration and Commercial

Brokers Becoming Liable to VAT or Percentage

Tax, Whichever is Applicable, Beginning Jan. 1,

2003 Who Failed to File their VAT/PercentageTax Returns for the Months of Jan. and Feb. on

the Due Dates Specified Under RR No. 1-2003,

as Amended by RR Nos. 3-2003 and 11-2003

24-Mar-03

21-May-03 03-240 Rev.Memo. Cir. No 13-2003

Termination of Audit/Investigation of Tax

Returns in the Light of the Pronouncement of thePresident Last Jan. 20, 2003

17-Mar-03

21-May-03 03-240Rev. Memo. Ord. No 13-

2003

Prescribing the Use of BIR Printed

Receipts/Invoices25-Apr-03

21-May-03 03-240 Rev.Memo. Ord. No 9-2003 Amending RMO No. 35-90 02-Apr-03

21-May-03 03-240 Rev. Memo. Ord. No 8-2003

Compliance of Local Government Units (LGUs),National Government Agencies (NGAs) and

Other Gov't Offices to Withholding Tax Laws,

Rules and Regulations and to Clarify and Identify

the Officials Responsible for Withholding of Tax

and Its Remittance

03-Mar-03

21-May-03 03-240Rev. Delegation Authorty

Order No 2-2003

Delegation of Authority to Sign Authorities to

Publish Notices of Sale10-Feb-03


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47


21-Mar-03 03-146 Rev. Memo. Ord. No 06-2003

Prescribing the Guidelines and Procedures in the

Establishment of Current Net Retail Prices ofNew Brands of Cigarettes and Alcohol Products

Pursuant to RR No. 9-2003

11-Mar-03


Guidelines and Procedures on the Processing of

Quarterly Summary Lists of Sales and Purchases

and of the Imposition of Penalties Therefor as

Provided under RR No. 8-2002

20-Feb-03

21-Mar-03 03-146 Rev. Memo Ord. No. 2-2003

Prescribing Revised Guidelines in the Approval

and Issuance of Certificates of Qualification for

Voluntary Assessment Program (VAP) Availment

of Taxpayers Where no Returns Have Been

Previously Filed Pursuant to RR No. 8-2001

10-Feb-03


Prescribing Guidelines and Procedures in the

Conduct of InventoryTaking/Stocktaking and

Verification of Inventories Covering Taxable

Year 2002 by the Large Taxpayers Audit and

Investigation Division 1, Large Taxpayers Auditand Investigation Division II, Large Taxpayers

District Office - Makati, Large Taxpayers District

Office - Cebu and Revenue District Offices

17-Feb-03

21-Mar-03 03-146 Rev. Memo Ord. No 2-2003

Prescribing Revised Guidelines in the Approval

and Issuance of Certificates of Qualification forVoluntary Assessment Program (VAP) Availment

of Taxpayers Where No Returns Have Been

Previously Filed Pursuant to RR No. 8-2001

10-Feb-03


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48


21-Mar-03 03-146 Rev. Regs. No 12-2003

Amending Certain Provisions of RR No. 18-99

Implementing Sec. 5 of RA No. 8424, OtherwiseKnown as the Tax Reform Act of 1997, andOther Pertinent Provisions of the National

Internal Revenue Code of 1997 Imposing VAT on

Services of Banks, Non-Bank Financial

Intermediaries and Finance Companies,

Beginning Jan. 1, 2003, Pursuant to Sec. 1 of RANo. 9010

02-Jan-03

21-Mar-03 03-146 Rev. Regs. No 11-2003

Amending Further RR No. 3-2003, in Relation to

RR No. 1-2003, thereby Extending Further the

Deadline for Registration and Other Compliance

Requirements During the Transitory Period ofthe Imposition of VAT on Sale of Services by

Persons Engaged in the Practise of Profession or

Calling and Professional Services Rendered by

General Professional Partnerships; Services

Rendered by Actors, Actresses, Talents, Singersand Emcees; Radio and Television Broadcasters

and Choreographers; Musical, Radio, Movie,

Television and Stage Directors; Professional

Athletes; as well as Services Rendered by

Customs, Real Estate, Stock, Immigration andCommercial Brokers, Beginning Jan. 01, 2003

and for Other Purposes

27-Feb-03

21-Mar-03 03-146 Rev. Regs. No 10-2003

Implementing the Tax Incentives Provisions of

RA 8525, Otherwise Known as the "Adopt-a-

School Act Act of 1998"

27-Jan-03


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49


21-Mar-03 03-146 Rev. Regs. No 9-2003

Amending Certain Provisions of RR 1-97, and RR

No. 2-97 Relative to the Excise Taxation ofAlcohol Products, Cigars, and Cigarettes for thePurpose 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

17-Feb-03

21-Mar-03 03-146 Rev. Regs. No. 8-2003Regulations Further Amending RR No. 14-97 as

Last Amended by RR No. 4-200312-Feb-03

21-Mar-03 03-146 Rev. Regs. No 7-2003

Providing the Guidelines in Determining Whether

a Particular Real Property is a Capital A

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