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16,884 issuances · 1941–2026

1998 BIR Regulations

12 issuances in 1998

Newest first
  1. Sep 24, 1998 BIR Regulations No. 11-98 (1998) AMENDING FURTHER REVENUE REGULATIONS NO. 5-98, IMPLEMENTING SECTION 21 OF REPUBLIC ACT NO. 8479 ENTITLED "AN ACT DEREGULATING THE DOWNSTREAM OIL INDUSTRY, AND FOR OTHER PURPOSES"
  2. Aug 25, 1998 BIR Regulations No. 9-98 (1998) IMPLEMENTING REPUBLIC ACT NO. 8424, "AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED" RELATIVE TO THE IMPOSITION OF THE MINIMUM CORPORATE INCOME TAX (MCIT) ON DOMESTIC CORPORATIONS AND RESIDENT FOREIGN CORPORATIONS
  3. Aug 25, 1998 BIR Regulations No. 8-98 (1998) REVENUE REGULATIONS AMENDING PERTINENT PORTIONS OF REVENUE REGULATIONS NOS. 11-96 AND 2-98 RELATIVE TO THE TAX TREATMENT ON THE SALE, TRANSFER OR EXCHANGE OF REAL PROPERTY AND FOR THIS PURPOSE REVISING THE TIME AND PLACE OF PAYMENT OF THE CAPITAL GAINS TAX DUE THEREON
  4. Aug 25, 1998 BIR Regulations No. 10-98 (1998) IMPLEMENTING THE PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 8424, RELATIVE TO THE IMPOSITION OF INCOME TAXES ON INCOME DERIVED UNDER THE FOREIGN CURRENCY DEPOSIT AND OFFSHORE BANKING SYSTEMS
  5. Aug 14, 1998 BIR Regulations No. 12-98 (1998) AMENDING SEC. 2.57.2 OF REVENUE REGULATIONS NO. 2- 98
  6. Jul 13, 1998 BIR Regulations No. 6-98 (1998) AMENDING SECTION 2 OF REVENUE REGULATIONS NO. 4- 97 RELATIVE TO THE ACCEPTABLE MODES OF PAYMENT OF INTERNAL REVENUE TAXES
  1. Jul 9, 1998 BIR Regulations No. 07-98 (1998) IMPLEMENTING SECTION 230 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 8242, RELATIVE TO THE REVALIDATION OF TAX CREDIT CERTIFICATES
  2. Jun 9, 1998 BIR Regulations No. 5-98 (1998) BIR REGULATIONS NO. 5-98
  3. May 21, 1998 BIR Regulations No. 3-98 (1998) IMPLEMENTING SECTION 33 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 8424 RELATIVE TO THE SPECIAL TREATMENT OF FRINGE BENEFITS
  4. Apr 17, 1998 BIR Regulations No. 2-98 (1998) IMPLEMENTING REPUBLIC ACT NO. 8424, "AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED" RELATIVE TO THE WITHHOLDING ON INCOME SUBJECT TO THE EXPANDED WITHHOLDING TAX AND FINAL WITHHOLDING TAX, WITHHOLDING OF INCOME TAX ON COMPENSATION, WITHHOLDING OF CREDITABLE VALUE-ADDED TAX AND OTHER PERCENTAGE TAXES
  5. Apr 8, 1998 BIR Regulations No. 1-98 (1998) RE-DEFINING THE TERM "LARGE TAXPAYERS", MODIFYING THE CRITERIA FOR DETERMINING LARGE TAXPAYERS, AND PRESCRIBING THE TIME, PLACE AND MANNER OF FILING OF TAX RETURNS AND PAYMENT OF TAXES BY LARGE TAXPAYERS AMENDING FURTHER RR NO. 12-93, AS AMENDED BY RR 3-94
  6. Feb 5, 1998 BIR Regulations No. 4-98 (1998) RULES AND REGULATIONS TO IMPLEMENT THE PROVISION UNDER ARTICLE X OF RA 6734 ON THE PROPORTIONATE SHARE OF THE AUTONOMOUS REGION IN MUSLIM MINDANAO (ARMM) IN THE NATIONAL COLLECTIONS FROM BUSINESSES OPERATING IN THE REGION.