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16,884 issuances · 1941–2026

1990s BIR Revenue Regulations

35 issuances from the 1990s

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  1. Oct 13, 1999 BIR Revenue Regulations No. 14-99 (1999) AMENDING SECTION 2 OF REVENUE REGULATIONS NO. 14- 97, OTHERWISE KNOWN AS REVENUE REGULATIONS GOVERNING THE IMPOSITION OF EXCISE TAXES ON AUTOMOBILES AND OTHER MOTOR VEHICLES
  2. Sep 27, 1999 BIR Revenue Regulations No. 16-99 (1999) AMENDING REVENUE REGULATIONS NO. 1-95, AS AMENDED, AND OTHER RELATED RULES AND REGULATIONS TO IMPLEMENT THE PROVISIONS OF PARAGRAPHS (B) & (C) OF SECTION 12 OF REPUBLIC ACT NO. 7227, OTHERWISE KNOWN AS THE "BASES CONVERSION AND DEVELOPMENT ACT OF 1992" RELATIVE TO THE TAX INCENTIVES GRANTED TO ENTERPRISES REGISTERED IN THE SUBIC SPECIAL ECONOMIC AND FREEPORT ZONE.
  3. Sep 6, 1999 BIR Revenue Regulations No. 12-99 (1999) IMPLEMENTING THE PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 GOVERNING THE RULES ON ASSESSMENT OF NATIONAL INTERNAL REVENUE TAXES, CIVIL PENALTIES AND INTEREST AND THE EXTRA-JUDICIAL SETTLEMENT OF A TAXPAYER'S CRIMINAL VIOLATION OF THE CODE THROUGH PAYMENT OF A SUGGESTED COMPROMISE PENALTY
  4. Jul 26, 1999 BIR Revenue Regulations No. 13-99 (1999) EXEMPTION OF CERTAIN INDIVIDUALS FROM THE CAPITAL GAINS TAX ON THE SALE, EXCHANGE OR DISPOSITION OF A PRINCIPAL RESIDENCE UNDER CERTAIN CONDITIONS
  5. Jul 16, 1999 BIR Revenue Regulations No. 15-99 (1999) CREATING THE REVENUE REGIONAL ACCREDITATION BOARD (RRAB) IN EACH REVENUE REGION AND THE REVENUE NATIONAL ACCREDITATION BOARD (RNAB) IN THE NATIONAL OFFICE, DEFINING THEIR FUNCTION AND COMPOSITION, AND PROVIDING FOR THE RULES FOR THE ACCREDITATION, CONDUCT AND SUSPENSION OF TAX PRACTITIONERS BEFORE THE BUREAU OF INTERNAL REVENUE.
  6. Jun 25, 1999 BIR Revenue Regulations No. 10-99 (1999) RULES ON THE USE OF CASH REGISTER AND POINT-OF- SALE MACHINES IN LIEU OF REGISTERED SALES INVOICES OR RECEIPTS
  1. Apr 26, 1999 BIR Revenue Regulations No. 8-99 (1999) PROVIDING PENALTIES FOR VIOLATION OF THE REQUIREMENT THAT OUTPUT TAX ON THE SALE OF GOODS AND SERVICES SHOULD NOT BE SEPARATELY INDICATED IN THE SALES INVOICE OR OFFICIAL RECEIPT.
  2. Apr 19, 1999 BIR Revenue Regulations No. 9-99 (1999) AMENDING REVENUE MEMORANDUM ORDER NO. 30-99 DATED MARCH 17, 1999 PRESCRIBING THE FILING OF RETURNS BY THOSE INDIVIDUALS EXEMPT FROM TAX AS PROVIDED UNDER SECTION 23 (B) AND (C) IN RELATION TO SECTION 51 (A) (2) (D) AND (A) (3) OF REPUBLIC ACT NO. 8424 (NIRC OF 1997)
  3. Apr 15, 1999 BIR Revenue Regulations No. 6-99 (1999) BIR REVENUE REGULATIONS NO. 6-99, April 15, 1999 EXTENDING THE DEADLINE FOR AVAILMENT OF THE ECONOMIC RECOVERY ASSISTANCE PAYMENT (ERAP) PROGRAM UNDER REVENUE REGULATIONS NO. 2-99, UNTIL JULY 15, 1999
  4. Mar 10, 1999 BIR Revenue Regulations No. 5-99 (1999) IMPLEMENTING SECTION 34(E) OF THE TAX CODE OF 1997 ON THE REQUIREMENTS FOR DEDUCTIBILITY OF BAD DEBTS FROM GROSS INCOME
  5. Mar 9, 1999 BIR Revenue Regulations No. 4-99 (1999) FURTHER AMENDING REVENUE MEMORANDUM ORDER NO. 29-86 DATED SEPTEMBER 3, 1986, AS AMENDED BY REVENUE MEMORANDUM ORDER NO. 16-88 DATED APRIL 18, 1988, AS FURTHER AMENDED BY REVENUE MEMORANDUM ORDER NO. 27-89 DATED APRIL 18, 1989, AND AS LAST AMENDED BY REVENUE MEMORANDUM ORDER NO. 6-92 DATED JANUARY 15, 1992 RELATIVE TO THE PAYMENT OF CAPITAL GAINS TAX AND DOCUMENTARY STAMP TAX ON EXTRA-JUDICIAL FORECLOSURE SALE OF CAPITAL ASSETS INITIATED BY BANKS, FINANCE AND INSURANCE COMPANIES
  6. Feb 10, 1999 BIR Revenue Regulations No. 7-99 (1999) AMENDING FURTHER REVENUE REGULATIONS NO. 7-95, AS LAST AMENDED BY REVENUE REGULATIONS NO. 13-97
  7. Feb 7, 1999 BIR Revenue Regulations No. 2-99 (1999) ECONOMIC RECOVERY ASSISTANCE PAYMENT (ERAP) PROGRAM, GRANTING IMMUNITY FROM AUDIT AND INVESTIGATION OF INCOME TAX, VAT AND PERCENTAGE TAX RETURNS FOR THE TAXABLE YEAR 1998 UNDER CERTAIN CONDITIONS
  8. Jan 22, 1999 BIR Revenue Regulations No. 3-99 (1999) FURTHER AMENDING SECTION 2 OF REVENUE REGULATIONS NO. 12-98
  9. Jan 6, 1999 BIR Revenue Regulations No. 1-99 (1999) RULES AND REGULATIONS IMPLEMENTING THE TAX INCENTIVES PROVIDED UNDER SECTION 3 (B) AND (D) OF REPUBLIC ACT NO. 8502 OTHERWISE KNOWN AS THE "JEWELRY INDUSTRY DEVELOPMENT ACT OF 1998"
  10. Dec 8, 1998 BIR Revenue Regulations No. 13-98 (1998) IMPLEMENTING REPUBLIC ACT NO. 8424, "AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED" SPECIFICALLY SECTION 34 (H) RELATIVE TO THE DEDUCTIBILITY OF CONTRIBUTIONS OR GIFTS ACTUALLY PAID OR MADE TO ACCREDITED DONEE INSTITUTIONS IN COMPUTING TAXABLE INCOME
  11. Dec 27, 1997 BIR Revenue Regulations No. 3-97 (1997) AMENDMENT TO REVENUE REGULATIONS NO. 12-80
  12. Aug 7, 1997 BIR Revenue Regulations No. 12-97 (1997) REGULATIONS IMPLEMENTING SECTIONS 12(C) AND 15 OF REPUBLIC ACT NO. 7227 AND SECTIONS 24(B) AND (C) OF REPUBLIC ACT NO. 7916 ALLOCATING TWO PERCENT (2%) OF THE GROSS INCOME EARNED BY ALL BUSINESSES AND ENTERPRISES WITHIN THE SUBIC, CLARK, JOHN HAY, PORO POINT SPECIAL ECONOMIC ZONES AND OTHER SPECIAL ECONOMIC ZONES UNDER PEZA TO ALL LGUS CONCERNED
  13. Jul 4, 1997 BIR Revenue Regulations No. 11-97 (1997) REVISED REVENUE REGULATIONS IMPLEMENTING REPUBLIC ACT NO. 7279, OTHERWISE KNOWN AS THE URBAN DEVELOPMENT AND HOUSING ACT OF 1992, PROVIDING TAX INCENTIVES TO GOVERNMENT-OWNED OR CONTROLLED CORPORATIONS AND LOCAL GOVERNMENT UNITS, AS WELL AS PRIVATE SECTOR PARTICIPATING IN SOCIALIZED HOUSING AND COMMUNITY MORTGAGE PROGRAM, AMENDING FOR THE PURPOSE PERTINENT PROVISIONS OF SECTIONS 2, 4 AND 5 OF REVENUE REGULATIONS NO. 9-93
  14. Jun 5, 1997 BIR Revenue Regulations No. 10-97 (1997) AMENDMENTS TO REVENUE REGULATIONS NO. 1-87, DESIGNATING PERSONNEL OF GOVERNMENT OFFICES AS WITHHOLDING AGENTS AND FIXING OFFICIAL RESPONSIBILITIES, IN RELATION TO EXECUTIVE ORDER NO. 651
  15. May 13, 1997 BIR Revenue Regulations No. 9-97 (1997) BIR REVENUE REGULATIONS NO. 9-97
  16. Mar 24, 1997 BIR Revenue Regulations No. 8-97 (1997) REGULATIONS PRESCRIBING THE USE OF THE ACCOUNT INFORMATION FORM TO ACCOMPANY THE TAX RETURNS REQUIRED TO BE FILED WITH THE BUREAU OF INTERNAL REVENUE THROUGH THE AUTHORIZED AGENT BANKS AND THEIR SUBSIDIARIES/REVENUE COLLECTION OFFICERS
  17. Feb 12, 1997 BIR Revenue Regulations No. 7-97 (1997) AMENDING THE EFFECTIVITY CLAUSE OF REVENUE REGULATIONS NO. 4-97, PRESCRIBING THE ACCEPTABLE MODES OF PAYMENT OF INTERNAL REVENUE TAXES THROUGH ACCREDITED BANKS AND THEIR SUBSIDIARIES AND THE ENROLLMENT OF TAXPAYERS REQUIRED THEREUNDER
  18. Jan 31, 1997 BIR Revenue Regulations No. 5-97 (1997) REVISED REGULATIONS PRESCRIBING THE NEW PROCEDURE ON THE PURCHASE AND AFFIXTURE OF DOCUMENTARY STAMP ON TAXABLE DOCUMENTS/ TRANSACTIONS
  19. Jan 31, 1997 BIR Revenue Regulations No. 4-97 (1997) REVENUE REGULATIONS PRESCRIBING THE ACCEPTABLE MODES OF PAYMENT OF INTERNAL REVENUE TAXES THROUGH ACCREDITED BANKS AND THEIR SUBSIDIARIES AND THE ENROLLMENT OF TAXPAYERS REQUIRED THEREUNDER