1 republic of the philippines department of finance bureau of internal revenue quezon city december 17, 2014 revenue regulations no 2-2015 subject : amending the pertinent provisions of revenue regulations no 2-2006 and no 11-2013 with respect to the submission of copies of bir form nos. Amends revenue regulations no 10-2015, as amended, on the use of non-thermal paper for all cash register machines (crms)/point-of-sales (pos) machines and other invoice/receipt generating machine/software (published in manila bulletin on may 28, 2018. Revenue regulations no5-2017 – rules and regulations implementing republic act no 10754 republic of the philippines department of finance bureau of internal revenue.
Revenue regulations no 3-2011 dated march 7, 2011 - regulations providing for policies, guidelines and procedures on the application for change in accounting period under section 46 of the national internal revenue code (nirc) of 1997, as amended. Revenue regulations (rr) no 6-2008 dated april 22, 2008 consolidated the rules on the taxation of shares redeemed for cancellation or retirement, to wit: “sec. Revenue regulations (rr) are issuances signed by the secretary of finance, upon recommendation of the commissioner of internal revenue, that specify, prescribe or define rules and regulations for the effective enforcement of the provisions of the national internal revenue code (nirc) and related statutes. The policy of taxation in the philippines is governed chiefly by the constitution of the philippines and three republic acts constitution: article vi, section 28 of the constitution states that the rule of taxation shall be uniform and equitable and that congress shall evolve a progressive system of taxation.
Revenue regulations no _____ page 3 of 20 goods, supplies, equipment and fuel that shall be used in the transport of goods and passengers from a port in the philippines directly to a foreign port, or vice. Bir rules and regulations number of issuances subject matter revenue regulation no 1-2004 january 20, 2004 overseas contract workers and seamen to file information returns on income derived from sources outside the philippines revenue regulation no 4-2001 april 16, 2001. The tax assessment regulations in the philippines have long been in place since 1985 (revenue regulations no 12-1985), until its amendment sometime 1999 under revenue regulations no 12-1999 (rr no 12-99.
– section 5116(a) of revenue regulations 2-98, as amended by revenue regulations 14-2002, is hereby further amended to exclude paragraph 12 from the enumeration of income payments subject to withholding of percentage tax which shall no longer apply due to the lapse of republic act no 9010. Page 1 of 5 republic of the philippines department of finance bureau of internal revenue quezon city october 22, 2012 revenue regulations no 18-2012. Tax in a dot (4 march 2015): under revenue regulations (rr) no 10-2014, the bir has made it mandatory for taxpayers under the taxpayer account management program (tamp) to file their returns and pay taxes through the electronic filing and payment system (efps.
Bureau of internal revenue september 20, 2013 revenue regulations no 15-2013 philippines regardless of the intervening period between the arrival and departure from the philippines by said passenger, his excess baggage, cargo and/or mail 313. 1 | p a g e republic of the philippines department of finance bureau of internal revenue quezon city april 2, 2012 revenue regulations no 7-2012 subject : amended consolidated revenue regulations on primary registration. Republic of the philippines department of finance bureau of internal revenue quezon city february 7, 2007 revenue regulations no 4-2007 subject: amending certain provisions of revenue regulations no 16- 2005, as amended,otherwise known as the consolidated. Bir revenue regulations(rr) no 14-00 amends certain sections of revenue regulations no 13-99 to streamline and make more efficient the collection of the capital gains tax, if any, presumed to have been realized from the sale, exchange or disposition, by a natural person, of his “principal residence.
Revenue regulations no 20-2001 philippines”, in relation to ra nos 7716, 8241 and 8424, thereby amending revenue memorandum circular (rmc) no 48-91 to : all internal revenue officers and others concerned internal revenue taxes under the national internal revenue code, including the tax on. Revenue regulations no 13-98 sec 1 definition of terms sec 2 accreditation of non-stock, non-profit corporations/ngos by the accrediting an act amending the national internal revenue code, as amended specifically section 34 (h) relative to the deductibility of philippines or any of its agencies or political subdivisions or if. 1 republic of the philippines department of finance bureau of internal revenue quezon city january 23, 2013 revenue regulations no 2-2013.