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Gloria Macapagal Arroyo BIR Regulations

29 issuances by Gloria Macapagal Arroyo

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Gloria Macapagal Arroyo BIR Regulations Clear
  1. May 18, 2005 BIR Regulations No. 10-2005 AMENDING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 6-2005 RESULTING FROM THE AMENDMENT OF SECTION 2 OF EXECUTIVE ORDER NO. 399 (EO 299), DIRECTING THE BUREAU OF INTERNAL REVENUE (BIR) TO ESTABLISH THE "NO AUDIT PROGRAM" (NAP) FOR THE PURPOSE OF ENHANCING TAX COMPLIANCE AND INCREASING TAX COLLECTIONS
  2. Mar 31, 2005 BIR Regulations No. 7-2005 AMENDING PERTINENT PROVISION OF REVENUE REGULATIONS NO. 4-2000, BY PROVIDING A NEW FORMAT FOR THE NOTICE TO THE PUBLIC TO BE EXHIBITED AT PLACE OF BUSINESS
  3. Mar 19, 2005 BIR Regulations No. 9-2005 AMENDING PERTINENT PROVISIONS OF REVENUE REGULATIONS (RR) NO. 06-04 RELATIVE TO THE TAX EXEMPTIONS AND PRIVILEGES GRANTED UNDER REPUBLIC ACT NO. 9182, OTHERWISE KNOWN AS "THE SPECIAL PURPOSE VEHICLE (SPV) ACT OF 2002 (THE "ACT)"
  4. Mar 4, 2005 BIR Regulations No. 6-2005 PROVIDING FOR THE IMPLEMENTING RULES FOR EXECUTIVE ORDER NO. 399 (EO 399), DIRECTING THE BUREAU OF INTERNAL REVENUE (BIR) TO ESTABLISH THE "NO AUDIT PROGRAM" (NAP) FOR THE PURPOSE OF ENHANCING TAX COMPLIANCE AND INCREASING TAX COLLECTIONS
  5. 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)
  6. 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
  1. 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
  2. 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
  3. 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
  4. Dec 28, 2004 BIR Regulations No. 12-2004 PROVIDING FOR THE REVISED TAX RATES ON ALCOHOL AND TOBACCO PRODUCTS INTRODUCED ON OR BEFORE DECEMBER 31, 1996, AND FOR THOSE ALCOHOL AND TOBACCO PRODUCTS COVERED BY REVENUE REGULATIONS NO. 22-2003 AND 23-2003, IMPLEMENTING REPUBLIC ACT NO. 9334, OTHERWISE KNOWN AS "AN ACT INCREASING THE EXCISE TAX RATES IMPOSED ON ALCOHOL AND TOBACCO PRODUCTS, AMENDING FOR THE PURPOSE SECTIONS 131, 141, 142, 143, 144, 145, AND 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED"
  5. Dec 28, 2004 BIR Regulations No. 1-2005 (2004) AMENDING FURTHER PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 7-95, AS AMENDED BY REVENUE REGULATIONS NO. 8-2002
  6. Dec 23, 2004 BIR Regulations No. 13-2004 IMPLEMENTING THE PROVISIONS OF REPUBLIC ACT NO. 9243, AN ACT RATIONALIZING THE PROVISIONS ON THE DOCUMENTARY STAMP TAX OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.
  7. Dec 15, 2004 BIR Regulations 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
  8. Oct 18, 2004 BIR Regulations No. 10-2004 TO FURTHER IMPLEMENT THE PROVISIONS OF SEC. 4 OF REPUBLIC ACT NO. 9238 RE-IMPOSING THE GROSS RECEIPTS TAX ON OTHER NON-BANK FINANCIAL INTERMEDIARIES BEGINNING JANUARY 1, 2004 AND HEREBY AMENDING FOR THE PURPOSE SEC. 4 OF REVENUE REGULATIONS NO. 9-2004 BY INCLUDING PAWNSHOPS UNDER THE CLASSIFICATION OF OTHER NON-BANK FINANCIAL INTERMEDIARIES
  9. Feb 27, 2003 BIR Regulations No. 11-2003 AMENDING FURTHER REVENUE REGULATIONS NO. 3-2003, IN RELATION TO REVENUE REGULATIONS NO. 1-2003, THEREBY EXTENDING FURTHER THE DEADLINE FOR REGISTRATION AND OTHER COMPLIANCE REQUIREMENTS DURING THE TRANSITORY PERIOD OF THE IMPOSITION OF VALUE-ADDED TAX (VAT) ON SALE OF SERVICES BY PERSONS ENGAGED IN THE PRACTICE OF PROFESSION OR CALLING AND PROFESSIONAL SERVICES RENDERED BY GENERAL PROFESSIONAL PARTNERSHIPS; SERVICES RENDERED BY ACTORS, ACTRESSES, TALENTS, SINGERS AND EMCEES; RADIO AND TELEVISION BROADCASTERS AND CHOREOGRAPHERS; MUSICAL, RADIO, MOVIE, TELEVISION AND STAGE DIRECTORS; AND PROFESSIONAL ATHLETES; AS WELL AS SERVICES RENDERED BY CUSTOMS, REAL ESTATE, STOCK, IMMIGRATION AND COMMERCIAL BROKERS, BEGINNING JANUARY 1, 2003 AND FOR OTHER PURPOSE.
  10. Feb 17, 2003 BIR Regulations No. 9-2003 AMENDING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 1-97 AND REVENUE REGULATIONS NO. 2-97 RELATIVE TO THE EXCISE TAXATION OF ALCOHOL PRODUCTS, CIGARS AND CIGARETTES FOR THE PURPOSE 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.
  11. Feb 12, 2003 BIR Regulations No. 8-2003 REGULATIONS FURTHER AMENDING REVENUE REGULATIONS NO. 14-97, AS LAST AMENDED BY REVENUE REGULATIONS NO. 4-2003
  12. Jan 29, 2003 BIR Regulations No. 6-2003 AMENDING SECTION 4 OF REVENUE REGULATIONS NO. 17- 2002, AS AMENDED BY REVENUE REGULATIONS NO. 23-2002 AND 28-2002 RELATIVE TO THE AUTHORITY OF THE COMMISSIONER OF INTERNAL REVENUE TO DELEGATE THE REVIEW AND EVALUATION OF THE VAAP AVAILMENTS WHICH SHALL LIKEWISE APPLY TO UNPROCESSED VAP AVAILMENTS MADE PURSUANT TO REVENUE REGULATIONS NO. 8-2001, AS AMENDED.
  13. Jan 29, 2003 BIR Regulations No. 04-2003 AMENDING CERTAIN SECTIONS OF REVENUE REGULATIONS NO. 14-97, AS AMENDED BY REVENUE REGULATIONS NO. 14-99, OTHERWISE KNOWN AS THE REVENUE REGULATIONS GOVERNING THE IMPOSITION OF EXCISE TAX ON AUTOMOBILES
  14. Jan 27, 2003 BIR Regulations No. 10-2003 IMPLEMENTING THE TAX INCENTIVES PROVISIONS OF REPUBLIC ACT NO. 8525, OTHERWISE KNOWN AS THE "ADOPT-A-SCHOOL ACT OF 1998"
  15. Jan 23, 2003 BIR Regulations No. 03-2003 AMENDING REVENUE REGULATIONS NO. 1-2003, THEREBY EXTENDING THE DEADLINE FOR REGISTRATION AND OTHER COMPLIANCE REQUIREMENTS DURING THE TRANSITORY PERIOD OF THE IMPOSITION OF VALUE- ADDED TAX (VAT) ON SALE OF SERVICES BY PERSONS ENGAGED IN THE PRACTICE OF PROFESSION ON CALLING AND PROFESSIONAL SERVICES RENDERED BY GENERAL PROFESSIONAL PARTNERSHIPS; SERVICES RENDERED BY ACTORS, ACTRESSES, TALENTS, SINGERS AND EMCEES; RADIO AND TELEVISION BROADCASTERS AND CHOREOGRAPHERS; MUSICAL, RADIO, MOVIE, TELEVISION AND STAGE DIRECTORS; AND PROFESSIONAL ATHLETES; AS WELL AS SERVICES RENDERED BY CUSTOMS, REAL ESTATE, STOCK, IMMIGRATION AND COMMERCIAL BROKERS, BEGINNING JANUARY 1, 2003
  16. Jan 22, 2003 BIR Regulations No. 05-2003 RULES AND REGULATIONS TO IMPLEMENT THE REMITTANCE OF THE FOLLOWING: A) 70% SHARE OF THE ARMM IN THE WITHHOLDING TAX PAYMENTS OF NATIONAL GOVERNMENT AGENCIES (NGAS) AND IN THE NATIONAL COLLECTIONS FROM TAXPAYERS OTHER THAN NGAS AS PROVIDED FOR UNDER SECTION 9, ARTICLE IX OF R.A. NO. 9054, AMENDING THEREIN CERTAIN SECTIONS OF RR NO. 4-98; B) ALLOTMENT TO THE REGIONAL GOVERNMENT (RG) OF THE 30% SHARE OF THE NATIONAL GOVERNMENT (NG) OF ALL CURRENT YEAR COLLECTIONS OF INTERNAL REVENUE TAXES WITHIN ARMM FOR A PERIOD OF FIVE (5) YEARS AS MAY BE PROVIDED IN THE ANNUAL APPROPRIATIONS ACT AS PROVIDED FOR UNDER SECTION 15, ARTICLE IX OF R.A. NO. 9054; AND C) 50% OF THE 80% SHARE OF THE NG FROM THE YEARLY INCREMENTAL REVENUE FROM VAT COLLECTIONS WITHIN ARMM RECEIVED BY THE CENTRAL GOVERNMENT AS PROVIDED FOR UNDER SECTION 15, IN RELATION TO SECTION 9, BOTH OF ARTICLE IX OF R.A. NO. 9054 AS WELL AS IN RELATION TO SECTION 283 OF THE NATIONAL INTERNAL REVENUE CODE (NIRC) OF 1997
  17. Jan 2, 2003 BIR Regulations No. 12-2003 AMENDING CERTAIN PROVISIONS OF REVENUE REGULATION NO. 18-99 IMPLEMENTING SECTION 5 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 FINANCE COMPANIES, BEGINNING JANUARY 1, 2003 PURSUANT TO SECTION 1 OF REPUBLIC ACT NO. 9010
  18. Dec 27, 2002 BIR Regulations No. 7-2003 (2002) PROVIDING THE GUIDELINES IN DETERMINING WHETHER A PARTICULAR REAL PROPERTY IS A CAPITAL ASSET OR AN ORDINARY ASSET PURSUANT TO SECTION 39(A)(1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 FOR PURPOSES OF IMPOSING THE CAPITAL GAINS TAX UNDER SECTIONS 24(D), 25(A)(3), 25(B) AND 27(D)(5), OR THE ORDINARY INCOME TAX UNDER SECTIONS 24(A), 25(A) & (B), 27(A), 28(A)(1) AND 28(B)(1), OR THE MINIMUM CORPORATE INCOME TAX (MCIT) UNDER SECTIONS 27(E) AND 28(A)(2) OF THE SAME CODE
  19. Dec 16, 2002 BIR Regulations No. 30-2002 REVENUE REGULATIONS IMPLEMENTING SECTIONS 7(C), 204(A) AND 290 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 ON COMPROMISE SETTLEMENT OF INTERNAL REVENUE TAX LIABILITIES SUPERSEDING REVENUE REGULATIONS NOS. 6-2000 AND 7-2001.