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16,884 issuances · 1941–2026

BIR Revenue Regulation

26 issuances

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  1. Aug 20, 1996 BIR Revenue Regulation No. 12-96 (1996) SUPPLYING OF AND REQUIRING THE INDICATION OF TAXPAYER IDENTIFICATION NUMBER (TIN) ON CERTAIN DOCUMENTS
  2. Aug 7, 1996 BIR Revenue Regulation No. 10-96 (1996) REGULATIONS IMPLEMENTING SECTIONS 9 AND 18 OF REPUBLIC ACT NO. 7686, AN ACT TO STRENGTHEN MANPOWER EDUCATION AND TRAINING IN THE PHILIPPINES BY INSTITUTIONALIZING THE DUAL TRAINING SYSTEM AS AN INSTRUCTIONAL DELIVERY SYSTEM OF TECHNICAL AND VOCATIONAL EDUCATION AND TRAINING, PROVIDING THE MECHANISM, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES
  3. Mar 8, 1994 BIR Revenue Regulation No. 9-94 (1994) AN ACT RATIONALIZING FURTHER THE STRUCTURE AND ADMINISTRATION OF THE DOCUMENTARY STAMP TAX, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED.
  4. Feb 18, 1994 BIR Revenue Regulation No. 5-94 (1994) REGISTRATION OF PLACE/PREMISES WHERE INVENTORY OF GOODS FOR SALE ARE KEPT
  5. Feb 15, 1994 BIR Revenue Regulation No. 6-94 (1994) AMENDMENTS TO REVENUE REGULATIONS NO. 6-85, OTHERWISE KNOWN AS THE EXPANDED WITHHOLDING TAX REGULATIONS
  6. Jan 14, 1994 BIR Revenue Regulation No. 4-94 (1994) AN ACT INCREASING THE PENALTIES FOR TAX EVASION, AMENDING FOR THIS PURPOSE THE PERTINENT SECTIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
  1. Jan 3, 1994 BIR Revenue Regulation No. 1-94 (1994) REGULATIONS IMPLEMENTING REPUBLIC ACT NO. 7654 REVISING THE EXCISE TAX BASE ON CIGARS AND CIGARETTES AMENDING FOR THE PURPOSE SECTION 142 OF THE NATIONAL INTERNAL REVENUE CODE AND ALLOCATING A PORTION OF THE INCREMENTAL REVENUE COLLECTED FOR THE EMERGENCY EMPLOYMENT PROGRAM FOR CERTAIN WORKERS
  2. Dec 7, 1993 BIR Revenue Regulation No. 3-94 (1993) BIR REVENUE REGULATION NO. 3-94
  3. Aug 23, 1993 BIR Revenue Regulation No. 2-94 (1993) AN ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, GRANT BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES
  4. Jul 27, 1993 BIR Revenue Regulation No. 19-93 (1993) REPUBLIC ACT NO. 7459, OTHERWISE KNOWN AS THE "INVESTORS AND INVENTION INCENTIVES ACT OF THE PHILIPPINES", PROVIDING TAX INCENTIVES AND TAX EXCEPTION PRIVILEGES TO FILIPINO INVESTORS
  5. Apr 16, 1993 BIR Revenue Regulation No. 8-93 (1993) REPUBLIC ACT NO. 7277 OTHERWISE KNOWN AS THE MAGNA CARTA FOR DISABLED PERSONS, PROVIDING TAX INCENTIVES FOR EMPLOYERS AND DONOR'S TO GOVERNMENT AGENCIES ENGAGED IN THE REHABILITATION OF DISABLED PERSONS AND ORGANIZATIONS OF DISABLED PERSONS.
  6. Mar 4, 1993 BIR Revenue Regulation No. 9-93 (1993) REPUBLIC ACT NO. 7279 OTHERWISE KNOWN AS THE URBAN DEVELOPMENT AND HOUSING ACT OF 1992, PROVIDING TAX INCENTIVES TO GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS AND LOCAL GOVERNMENT UNITS AS WELL AS PRIVATE SECTOR PARTICIPATING IN SOCIALIZED HOUSING AND COMMUNITY MORTGAGE PROGRAM.
  7. Jan 4, 1993 BIR Revenue Regulation No. 7-93 (1993) FILING OF QUARTERLY INCOME TAX RETURNS AND PAYMENT OF QUARTERLY INCOME TAX BY INDIVIDUALS RECEIVING SELF-EMPLOYMENT INCOME.
  8. Sep 11, 1992 BIR Revenue Regulation No. 5-92 (1992) SUBMISSION OF ANNUAL REPORTS BY INSURANCE COMPANIES TO THE BANKS, FINANCING AND INSURANCE DIVISION
  9. Sep 7, 1992 BIR Revenue Regulation No. 7-92 (1992) REVISED REGULATIONS ON THE MANAGEMENT OF DOCUMENTARY STAMPS METERING MACHINES IN THE CUSTODY OF AUTHORIZED TAXPAYERS
  10. Sep 4, 1992 BIR Revenue Regulation No. 6-92 (1992) AMENDMENT TO SECTION 203 OF REGULATIONS NO. 26, AS AMENDED, OTHERWISE KNOWN AS THE "DOCUMENTARY STAMP TAX REGULATION."
  11. Sep 1, 1992 BIR Revenue Regulation No. 4-92 (1992) AMENDING REVENUE REGULATIONS NO. 2-92, PRESCRIBING ACCELERATED DEPRECIATION FOR DIESEL-POWERED ELECTRIC POWER GENERATING EQUIPMENT
  12. Jul 24, 1992 BIR Revenue Regulation No. 2-92 (1992) PRESCRIBING ACCELERATED DEPRECIATION FOR DIESEL POWERED ELECTRIC GENERATING EQUIPMENT
  13. Jul 9, 1992 BIR Revenue Regulation No. 3-92 (1992) AMENDING PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 6-82, AS LAST AMENDED, BY REVENUE REGULATIONS NO. 1-92 ON THE APPLICABILITY/EFFECTIVITY OF THE INCREASED BASIC PERSONAL AND ADDITIONAL EXEMPTIONS, ALLOWABLE TO INDIVIDUAL TAXPAYERS FOR INCOME TAX PURPOSES UNDER SECTION 29 (1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 7167, AND PRESCRIBING THE GUIDELINES FOR THE CREDIT/REFUND OF EXCESS WITHHOLDING TAX ON COMPENSATION INCOME FOR 1991
  14. Dec 26, 1991 BIR Revenue Regulation No. 1-92 (1991) AMENDING REVENUE REGULATIONS NO. 6-82, AS AMENDED BY REVENUE REGULATIONS NO. 12-86, OTHERWISE KNOWN AS THE WITHHOLDING TAX REGULATIONS ON COMPENSATION AND PRESCRIBING A REVISED WITHHOLDING TAX TABLE THEREFOR
  15. Jul 30, 1991 BIR Revenue Regulation No. 4-91 (1991) AMENDING REVENUE REGULATIONS NO. 6-85 BY INSERTING A PARAGRAPH (L) TO SECTION 1 OF SAID REGULATIONS.
  16. Jul 1, 1991 BIR Revenue Regulation No. 5-91 (1991) AMENDMENT TO SECTION 203 OF REGULATIONS NO. 26, AS AMENDED, OTHERWISE KNOWN AS THE "DOCUMENTARY STAMP TAX REGULATION."
  17. Mar 11, 1991 BIR Revenue Regulation No. 2-91 (1991) AMENDMENTS TO SECTION 1 (K) OF REVENUE REGULATIONS NO. 8-90
  18. Dec 4, 1989 BIR Revenue Regulation No. 9-89 (1989) GUIDELINES IN DETERMINING REFUNDABLE/CREDITABLE INPUT TAXES ATTRIBUTABLE TO ZERO-RATED TRANSACTIONS.
  19. Dec 8, 1988 BIR Revenue Regulation No. 6-88 (1988)