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Gloria Macapagal Arroyo BIR Revenue Regulations

69 issuances by Gloria Macapagal Arroyo

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Gloria Macapagal Arroyo BIR Revenue Regulations Clear
  1. Jun 29, 2010 BIR Revenue Regulations No. 6-2010 REGULATIONS PROVIDING FOR THE POLICIES, GUIDELINES AND PROCEDURES IN THE IMPLEMENTATION OF THE TAX SUBSIDY GRANTED UNDER SECTIONS 17 (C) OF REPUBLIC ACT NO. 3591 (PHILIPPINE DEPOSIT INSURANCE CORPORATION [PDIC] CHARTER), AS AMENDED BY REPUBLIC ACT NO. 9576
  2. May 25, 2010 BIR Revenue Regulations No. 5-2010 AMENDING SECTIONS 3 (D) AND 12 OF REVENUE REGULATIONS NO. 11-2008 PERTAINING TO THE PROVISIONS ON THE ISSUANCE OF TIN CARD AND THE TRANSFER OF REGISTRATION
  3. Feb 24, 2010 BIR Revenue Regulations No. 4-2010 AMENDING REVENUE REGULATIONS NO. 11-2006 ON THE ACCREDITATION OF TAX PRACTITIONERS/AGENTS AS A PREREQUISITE TO THEIR PRACTICE OR REPRESENTATION BEFORE THE BUREAU OF INTERNAL REVENUE
  4. Feb 24, 2010 BIR Revenue Regulations No. 3-2010 SUBMISSION OF THE STATEMENT OF MANAGEMENT RESPONSIBILITY
  5. Feb 18, 2010 BIR Revenue Regulations No. 2-2010 AMENDMENT TO SECTIONS 6 AND 7 OF REVENUE REGULATIONS NO. 16-2008 WITH RESPECT TO THE DETERMINATION OF THE OPTIONAL STANDARD DEDUCTION (OSD) OF GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) AND THE PARTNERS THEREOF, AS WELL AS THE MANNER AND PERIOD FOR MAKING THE ELECTION CLAIM OSD IN THE INCOME TAX RETURNS
  6. Feb 2, 2010 BIR Revenue Regulations No. 10-2009 (2010)
  1. Jan 21, 2010 BIR Revenue Regulations No. 1-2010 AMENDING FURTHER SECTION 3 OF REVENUE REGULATIONS (RR) NO. 9-2001, AS LAST AMENDED BY RR NO. 10-2007, EXPANDING THE COVERAGE OF TAXPAYERS REQUIRED TO FILE RETURNS AND PAY TAXES THROUGH THE ELECTRONIC FILING AND PAYMENT SYSTEM (EFPS) OF THE BUREAU OF INTERNAL REVENUE
  2. Dec 23, 2009 BIR Revenue Regulations No. 9-2009 MAINTENANCE, RETENTION, AND SUBMISSION OF ELECTRONIC RECORDS
  3. Jun 3, 2009 BIR Revenue Regulations No. 6-2009 AMENDING FURTHER PERTINENT PROVISIONS OF REVENUE REGULATIONS (RR) NO. 2-98, AS AMENDED, PROVIDING FOR AN ADDITIONAL CRITERIA IN THE DETERMINATION OF TOP 20,000 PRIVATE CORPORATIONS, INCLUDING THE THRESHOLD ON THEIR PURCHASES OF AGRICULTURAL PRODUCTS, AND ADDITIONAL TRANSACTIONS SUBJECT TO CREDITABLE WITHHOLDING TAX ON INCOME PAYMENTS MADE BY THE TOP FIVE THOUSAND (5,000) INDIVIDUAL TAXPAYERS ENGAGED IN TRADE/BUSINESS OR PRACTICE OF PROFESSION
  4. Apr 3, 2009 BIR Revenue Regulations No. 4-2009 AMENDING THE PROVISIONS OF SECTION 24 OF REVENUE REGULATIONS NO. 3-2006 PERTAINING TO THE INCREMENTAL REVENUE UNDER REPUBLIC ACT NO. 9334
  5. Mar 16, 2009 BIR Revenue Regulations No. 5-2009 REVERTING THE VENUE FOR THE FILING OF RETURNS AND PAYMENT OF CAPITAL GAINS TAX, CREDITABLE WITHHOLDING TAX AND DOCUMENTARY STAMP TAX DUE ON SALE, TRANSFER OR EXCHANGE OF REAL PROPERTY OF LARGE TAXPAYERS TO THE PLACE WHERE THE PROPERTY IS LOCATED
  6. Feb 9, 2009 BIR Revenue Regulations No. 3-2009 AMENDING FURTHER REVENUE REGULATIONS NO. 9-2001, AS AMENDED BY RR NO. 2-2002, RR NO. 9-2002, RR NO. 26- 2002, RR NO. 5-2004, AND RR NO. 10-2007 EXPANDING THE EFPS COVERAGE TO INCLUDE THE TOP 20,000 PRIVATE CORPORATIONS DULY IDENTIFIED UNDER RR NO. 14-2008
  7. Feb 4, 2009 BIR Revenue Regulations No. 2-2009 AMENDING FURTHER SECS. 2.57.2 AND 2.58 OF REVENUE REGULATIONS NO. 2-98, AS AMENDED, SUBJECTING TO CREDITABLE WITHHOLDING TAX THE INTEREST PORTION OF THE REFUND OF METER DEPOSITS BY MERALCO AND OTHER DISTRIBUTION UTILITIES TO RESIDENTIAL AND NON-RESIDENTIAL ELECTRICITY CONSUMERS/CUSTOMERS
  8. Dec 9, 2008 BIR Revenue Regulations No. 1-2009 (2008) RULES AND REGULATIONS IMPLEMENTING REPUBLIC ACT NO. 9442, ENTITLED “AN ACT AMENDING REPUBLIC ACT 7277, OTHERWISE KNOWN AS THE MAGNA CARTA FOR PERSONS WITH DISABILITY,” RELATIVE TO THE TAX PRIVILEGES OF PERSONS WITH DISABILITY AND TAX INCENTIVES FOR ESTABLISHMENTS GRANTING SALES DISCOUNT
  9. Nov 26, 2008 BIR Revenue Regulations No. 16-2008 IMPLEMENTING THE PROVISIONS OF SECTION 34 (L) OF THE TAX CODE OF 1997, AS AMENDED BY SECTION 3 OF REPUBLIC ACT NO. 9504, DEALING ON THE OPTIONAL STANDARD DEDUCTION (OSD) ALLOWED TO INDIVIDUALS AND CORPORATIONS IN COMPUTING THEIR TAXABLE INCOME
  10. Nov 26, 2008 BIR Revenue Regulations No. 14-2008 AMENDING FURTHER SECTION 2.57.2 (M) OF REVENUE REGULATIONS NO. 2-98, AS AMENDED, INCREASING THE COVERAGE OF WITHHOLDING TAX AGENTS REQUIRED TO WITHHOLD 1% FROM REGULAR SUPPLIERS OF GOODS AND 2% FROM REGULAR SUPPLIERS OF SERVICES FROM THE TOP 10,000 PRIVATE CORPORATIONS TO TOP 20,000 PRIVATE CORPORATIONS
  11. Nov 21, 2008 BIR Revenue Regulations No. 15-2008 BIR REVENUE REGULATIONS NO. 15-2008, November 21, 2008 ] PRESCRIBING THE MANNER OF COMPUTING THE INCREMENTAL REVENUE TO BE USED AS BASIS OF THE FIFTEEN PERCENT (15%) SHARE OF THE BENEFICIARY PROVINCES PRODUCING BURLEY AND NATIVE TOBACCO IN THE EXCISE TAX COLLECTION FROM TOBACCO PRODUCTS UNDER REPUBLIC ACT NO. 8240
  12. Sep 23, 2008 BIR Revenue Regulations No. 12-2008 BIR REVENUE REGULATIONS NO. 12-2008
  13. Sep 9, 2008 BIR Revenue Regulations No. 9-2008 BIR REVENUE REGULATIONS NO. 9-2008
  14. Aug 20, 2008 BIR Revenue Regulations No. 8-2008 SUPPLEMENTING REVENUE REGULATIONS NO. 09-2004, AS AMENDED BY REVENUE REGULATIONS NO. 10-2004, CLARIFYING THAT THE TRANSACTIONS OF THE BANGKO SENTRAL NG PILIPINAS (BSP) ENTERED INTO IN THE EXERCISE OF ITS GOVERNMENTAL/REGULATORY AUTHORITY ARE OUTSIDE OF THE COVERAGE OF THE GROSS RECEIPTS TAX IMPOSED UNDER SECTIONS 121 AND 122 OF THE 1997 NATIONAL INTERNAL REVENUE CODE, AS LAST AMENDED BY REPUBLIC ACT NO. 9337
  15. Aug 15, 2008 BIR Revenue Regulations No. 11-2008 CONSOLIDATED REVENUE REGULATIONS ON PRIMARY REGISTRATION, ITS UPDATES, AND CANCELLATION
  16. Jul 8, 2008 BIR Revenue Regulations No. 10-2008 IMPLEMENTING PERTINENT PROVISIONS OF REPUBLIC ACT NO. 9504, "AN ACT AMENDING SECTIONS 22, 24, 34, 35, 51, AND 79 OF REPUBLIC ACT NO. 8424, AS AMENDED, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE" RELATIVE TO THE WITHHOLDING OF INCOME TAX ON COMPENSATION AND OTHER CONCERNS
  17. Apr 22, 2008 BIR Revenue Regulations No. 6-2008 CONSOLIDATED REGULATIONS PRESCRIBING THE RULES ON THE TAXATION OF SALE, BARTER, EXCHANGE OR OTHER DISPOSITION OF SHARES OF STOCK HELD AS CAPITAL ASSETS
  18. Apr 17, 2008 BIR Revenue Regulations No. 5-2008 FURTHER AMENDMENTS TO REVENUE REGULATIONS NOS. 2-98 AND 3-98, AS LAST AMENDED BY REVENUE REGULATIONS NO. 10-2000, WITH RESPECT TO "DE MINIMIS BENEFITS"
  19. Mar 25, 2008 BIR Revenue Regulations No. 7-2008 TAXATION ON THE SALE TO THE BANGKO SENTRAL NG PILIPINAS OF GOLD AND OTHER METALLIC MINERAL PRODUCTS EXTRACTED OR PRODUCED BY SMALL-SCALE MINERS, AND FURTHER AMENDING SECTION 2.57.2 (T) OF REVENUE REGULATIONS NO. 2-98, AS AMENDED