BIR Regulations

8/10/2019 BIR Regulations

1/13

BIR REGULATION

NUMBER OF

ISSUANCES

SUBJECT MATTER

Revenue Regulation No. 1-2004 January 20, 2004

Amend furt!er portion of RR No. 2-"#, a amended,e$empting marginal in%ome earner from &redita'le(it!!olding )a$ on payment made 'y !otel,

retaurant, reort, %aterer, food pro%eor,

%annerie, upermar*et, liveto%*, poultry, fi! andmarine produ%t dealer, !ard+are, fa%torie, furniture

!op, and all ot!er eta'li!ment.

Revenue Regulation No.1-200

e%em'er 1#, 200

re%ri'e t!e poli%ie, guideline and pro%edure int!e implementation of t!e ta$ u'idy granted 'y t!e

/i%al n%entive Revie+ oard to t!e Armed /or%e

of t!e !ilippine &ommiary and $%!ange 3ervi%e.


e%em'er 1, 200

Amend furt!er pertinent portion of RR No. 2-"#and #-"#, a amended, providing +it!!olding a a

mode of remitting final &apital 5ain )a$ on t!e ale

of real property %laified a %apital aet 'y non-reident alien, in%reaing t!e +it!!olding ta$ rate on

%ertain in%ome payment, in%luion of non-food

produ%t in t!e %overage of e$panded +it!!olding ta$,providing an%tion to payee +!o refue t!e

+it!!olding of ta$ on t!eir in%ome6re%eipt, and for

ot!er purpoe.

Revenue Regulation No.

2"-200


2/13


2-200

Augut 2#, 200

re%ri'e t!e revied ta$ %laifi%ation of ne+ 'rand

of al%o!ol produ%t, in%luding variant t!ereof 'aed

on t!e %urrent net retail pri%e Anne$ A


22-200 Augut 1:, 200

mplement t!e revied ta$ %laifi%ation of ne+

'rand of %igarette and variant t!ereof 'aed on t!e%urrent net retail pri%e Anne$ A


21-200 July1#, 200

/urt!er amend t!e )ranitory roviion of RR No.

4-200, +!i%! pertain to t!e deadline of u'miionof inventory lit and inventory ta*ing of automo'ile


20-200

June 28, 200

Amend %ertain proviion of RR No. 1#-"", a

amended 'y RR No. 12-200, governing t!e

impoition of 7A) on ervi%e of 'an*, non-'an*finan%ial intermediarie and finan%e %ompanie


1"-200 Anne$ & Anne$

Anne$ Anne$

/ Revenue Regulation No.

1-200

;ar%! 28, 200

/ut!er defer t!e implementation of RR No. 4-200,

a amended, until ;ay 1#, 200

Revenue Regulation No. Amend %ertain proviion of RR No. 1#-"" +!i%!


3/13

12-200

;ar%! 11, 200

govern t!e impoition of 7A) on ervi%e of 'an*,

non-'an* finan%ial intermediarie and finan%e

%ompanie 'eginning January 1, 200Revenue Regulation No.

11-200

;ar%! 4, 200

$tend furt!er t!e deadline for regitration and ot!er

%omplian%e reCuirement during t!e tranitory period

of t!e impoition of 7alue-Added )a$ ?7A)@ on aleof ervi%e 'y profeional and 'ro*er


10-200 ;ar%! 4, 200

mplement t!e ta$ in%entive proviion of Repu'li%

A%t No. #2, ot!er+ie *no+n a t!e Adopt-a-3%!ool A%t of 1""#

Revenue Regulation No. "-

200


4/13

and profeional at!lete, a +ell a ervi%e rendered

'y %utom, real etate, to%*, immigration and

%ommer%ial 'ro*er, 'eginning January 1, 200Revenue Regulation No. 2-

200

January 18, 200

&onolidate all Revenue Regulation iued on tate

)a$ and onorE )a$, in%orporating t!e amendment

introdu%ed 'y t!e )a$ Reform A%t of 1""8Revenue Regulation No. 1-

200

January 8, 200

mpoe 7alue-Added )a$ ?7A)@ on ale of ervi%e

'y peron engaged in t!e pra%ti%e of profeion or

%alling and profeional ervi%e rendered 'y generalprofeional partner!ipD ervi%e rendered 'y a%tor,

a%tree, talent, inger and em%eeD radio and

televiion 'road%ater and %!oreograp!erD mui%al,

radio, movie, televiion and tage dire%torD andprofeional at!lete, a +ell a ervi%e rendered 'y

%utom, real etate, to%*, immigration and

%ommer%ial 'ro*er, 'eginning January 1, 200


e%em'er 2:, 2002

mplement %ertain proviion of t!e )a$ &oderelative to t!e %ompromie ettlement of internal

revenue ta$ lia'ilitie upereding RR No. :-2000and 8-2001

Revenue Regulation No.2"-

2002


5/13

e%em'er 2, 2002 ?7AA@ until e%em'er 1:, 2002 a +ell a amend

%ertain proviion relative to it %overage and rate


Novem'er 2", 2002

re%ri'e t!e rule in t!e ale or dipoition of realetate o'tained 'y t!e government in payment of

ta$e, penaltie or %ot ariing under 3e%tion 21: of

t!e )a$ &odeRevenue Regulation No.21-

2002

Novem'er 2:, 2002

re%ri'e t!e manner of %omplian%e +it! any

do%umentary and6or pro%edural reCuirement in

%onne%tion +it! t!e preparation and u'miion offinan%ial tatement a%%ompanying t!e ta$ return

Revenue Regulation No.20-

2002

Novem'er 2, 2002

&larifie t!e ta$ treatment of in%ome earned from

unregitered a%tivitie 'y enterprie regitered under

t!e ae &onverion and evelopment A%t of 1""2and t!e !ilippine %onomi% Fone A%t of 1""


1"-2002


6/13


7/13

Revenue Regulation No. -

2002 ;ar%!

28, 2002

Amend %ertain proviion of RR No. 2-"#, a

amended, relative to t!e u'miion of t!e

Alp!a'eti%al Git of mployee6ayee in di*etteform and t!e u'tituted filing of n%ome )a$ return

of payee6employee re%eiving purely %ompenation

in%ome from only one employer for one ta$a'le year+!oe ta$ due i eCual to ta$ +it!!eld and individual-

payee +!oe %ompenation in%ome i u'=e%t to /inal

(it!!olding )a$Revenue Regulation No. 2-

2002 ;ar%!

28, 2002

Amend t!e %overage of t!e le%troni% /iling and

ayment 3ytem ?/3@ 'y ma*ing it mandatory for

large ta$payer and optional for %ertain identified non-

large ta$payer to avail of t!e /3 in t!e filing oft!eir ta$ return and t!e payment of ta$e due t!ereon

Revenue Regulation No. 1-

2002 ;ar%!

28, 2002

re%ri'e t!e ue of ne+ $%ie )a$ return form


21-2001 e%em'er 1", 2001

$tend furt!er t!e deadline for availment of t!e

7oluntary Aement rogram until e%em'er 2#,2001


20-2001 Novem'er 2#, 2001

mplement t!e proviion of Arti%le :1 and :2 of

RA No. :"#, a amended, relative to t!e availment ofta$ e$emption granted to %ooperative


1"-2001


8/13

14-2001

9%to'er 10, 2001

relative to t!e allo+an%e of Net 9perating Go &arry-

9ver ?N9G&9@ a a dedu%tion from gro in%ome


9%to'er 10, 2001

mplement t!e proviion of t!e )a$ &ode regardingt!e aut!ority of t!e &ommiioner of nternal Revenue

to a'ate or %an%el internal revenue ta$ lia'ilitie of

%ertain ta$payerRevenue Regulation No.

12-2001

3eptem'er 10, 2001

Amend pertinent proviion of %ertain revenue

iuan%e relative to t!e reviion of t!e (it!!olding

)a$ rate on %ertain in%ome payment u'=e%t to(it!!olding )a$, deferment of t!e ne+ deadline date

for filing ele%ted ta$ return, reporting reCuirement

for re%ipient of talent fee, and for ot!er purpoe


3eptem'er 10, 2001

Amend RR No. 1-:#, a amended, ot!er+ie *no+na t!e private Retirement enefit lan Regulation


10-2001 3eptem'er 10, 2001

Amend RR No. #-2001 relative to t!e period of

availment of t!e 7oluntary Aement rogram?7A@, additional 'enefit to ta$payer +!o availed of

t!e 7A and %larifi%ation of ome of t!e %ondition fort!e availment t!ereof.

Revenue Regulation No. "-

2001


9/13

Revenue Regulation No. -

2001 April

1:, 2001

5rant moratorium on t!e +it!!olding of n%ome )a$

on t!e %ompenation in%ome of pu'li% elementary and

e%ondary %!ool tea%!er employed 'y t!e nationalgovernment


2001 ;ar%!", 2001

re%ri'e t!e rule and regulation in t!e

implementation of t!e proviion on mproperlyA%%umulated arning )a$


2001 ;ar%!, 2001

$tend furt!er t!e deadline for t!e a%%reditation of

)a$ Agent to June 0, 2001


14-2000

e%em'er 2", 2000

Amend 3e%tion ?2@, and : of RR No. 1-""

relative to t!e ale, e$%!ange or dipoition 'y a

natural peron of !i prin%ipal reiden%eRevenue Regulation No.

1-2000

e%em'er 2", 2000

mplement t!e proviion of 3e%tion 4?@ of t!e )a$

&ode of 1""8 relative to t!e reCuirement for t!e

dedu%ta'ility of interet e$pene from t!e gro

in%ome of a %orporation or an individual engaged intrade, 'uine or in t!e pra%ti%e of profeion


e%em'er 2", 2000

$tend furt!er t!e deadline for t!e a%%reditation ofta$ agent from e%em'er 1, 2000 to /e'ruary 2#,

2001


e%em'er 2", 2000

re%ri'e t!e regitration and filing of in%ome ta$return and payment of in%ome ta$, if any, of marginal

in%ome earner +it! gro ale6re%eipt not e$%eeding

100,000.00 during any t+elve ?12@ mont! period


e%em'er 2", 2000

Amend furt!er RR No. 2-"#, -"# and #-"# +it!repe%t to t!e e$emption of monetied leave %redit of

government offi%ial and employee and t!e

enumeration of de minimi 'enefit +!i%! aree$empt from in%ome ta$ on %ompenation and from

fringe 'enefit ta$

Revenue Regulation No. "-2000

Novem'er 22, 2000

dentifie t!e peron lia'le and reponi'le for t!epayment6remittan%e of t!e o%umentary 3tamp )a$

Revenue Regulation No. #-

2000 Novem'er 22, 2000

Amend proviion of RR No. 2-"# and -"# relative

to t!e e ;inimi 'enefit, Additional&ompenation Allo+an%e, Repreentation and

)ranportation Allo+an%e and eronal %onomi%

Relief Allo+an%eRevenue Regulation No. 8-

2000

Novem'er 8, 2000

Amend RR No. 2-"# regarding t!e reCuirement for

lit of in%ome payee

Revenue Regulation No. :-

2000

3eptem'er 2, 2000

re%ri'e t!e regulation to implement t!e

%ompromie ettlement of internal revenue ta$

lia'ilitie of ta$payer +it! outtanding re%eiva'le

a%%ount and diputed aement +it! t!e ureau


10/13


11/13

9%to'er 1, 1"""


1-""

Augut 0,1"""

re%ri'e t!e iuan%e of )a$payer dentifi%ation

Num'er ?)N@ to all ta$payer and Cualified

appli%ant and t!e mandatory in%orporation of )N in

government form, paper or do%umentRevenue Regulation No.

10-"" April 1",1"""

$tend t!e deadline until July 1, 1""" for t!e

availment of immunity from audit or invetigation ofn%ome )a$, 7A) and er%entage )a$ return under

t!e %onomi% Re%overy Aitan%e rogram ?RA@

Revenue Regulation No. -""


12/13

Re%overy Aitan%e ayment ?RA@ rogram


""


13/13

ran* and file employee 'eginning January 1,1""#


"# ;ay 18,1""#

re%ri'e t!e regulation to implement RA No. #424

relative to t!e (it!!olding on n%ome u'=e%t to t!e$panded (it!!olding )a$ and /inal (it!!olding

)a$, (it!!olding of n%ome )a$ on &ompenation,

(it!!olding of &redita'le 7alue-Added ta$ and 9t!erer%entage )a$e


"# April 14,1""#

Redefine t!e term Garge )a$payer amending

furt!er RR No. 12-", a amended 'y RR No. -"4

)!e Ga+p!il ro=e%t - Arellano Ga+/oundation

BIR Regulations

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