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2005 February BIR Regulations

5 issuances in February 2005

Newest first
  1. Feb 23, 2005 BIR Regulations No. 8-2005 AMENDING FURTHER PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 2-98, AS LAST AMENDED BY REVENUE REGULATIONS NO. 3-2004, AS AMENDED, PROVIDING FOR THE INCLUSION OF INCOME PAYMENTS SUBJECT TO CREDITABLE WITHHOLDING TAX UNDER SECTION 2.57.2 (U) ON MANILA ELECTRIC COMPANY (MERALCO) REFUND ARISING FROM SUPREME COURT CASE G.R. NO. 14814 OF APRIL 9, 2003 TO CUSTOMERS UNDER PHASE IV AS APPROVED BY ENERGY REGULATORY COMMISSION (ERC)
  2. Feb 16, 2005 BIR Regulations No. 5-2005 MONTHLY SUBMISSION OF SALES REPORT AND OTHER INFORMATION GENERATED BY CASH REGISTER MACHINES (CRMs) AND POINT OF SALES MACHINES (POS) AND/OR ANY MACHINE SALES GENERATING RECEIPT/INVOICE REGISTERED WITH THE BIR
  3. Feb 16, 2005 BIR Regulations No. 3-2005 RULES AND REGULATIONS IMPLEMENTING EXECUTIVE ORDER NO. 398 (EO 398) AND REQUIRING TIMELY AND COMPLETE PAYMENT OF TAXES AS A PRECONDITION FOR ENTERING INTO AND AS A CONTINUING OBLIGATION IN CONTRACTS WITH GOVERNMENT
  4. Feb 10, 2005 BIR Regulations No. 4-2005 RULES AND REGULATIONS IMPLEMENTING BANGKO SENTRAL NG PILIPINAS (BSP) CIRCULAR NO. 472 SERIES 2005 SECTION 1 REQUIRING ALL BANK BORROWERS AND CO-MAKERS TO SUBMIT LATEST INCOME TAX RETURN (ITR), AND FINANCIAL STATEMENT (FS) RECEIVED BY BIR
  5. Feb 8, 2005 BIR Regulations No. 2-2005 CONSOLIDATED REVENUE REGULATIONS IMPLEMENTING RELEVANT PROVISIONS OF REPUBLIC ACT NO. 7227 OTHERWISE KNOWN AS "BASES CONVERSION AND DEVELOPMENT ACT OF 1992", REPUBLIC ACT 7916 AS AMENDED OTHERWISE KNOWN AS "SPECIAL ECONOMIC ZONE ACT OF 1995", REPUBLIC ACT NO. 7903 OTHERWISE KNOWN AS "ZAMBOANGA CITY SPECIAL ECONOMIC ZONE ACT OF 1995" THEREBY AMENDING REVENUE REGULATIONS NO. 1-95 AS AMENDED BY REVENUE REGULATIONS NO. 16-99