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16,884 issuances · 1941–2026

2003 BIR Revenue Regulations

10 issuances in 2003

Newest first
  1. Nov 12, 2003 BIR Revenue Regulations No. 30-2003 AMENDING FURTHER PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 2-98, AS LAST AMENDED BY REVENUE REGULATIONS NO. 17-2003, AND REVENUE REGULATIONS NO. 8-98, AS AMENDED, PROVIDING FOR THE IMPOSITION OF FINAL WITHHOLDING TAX ON THE SALE, EXCHANGE OR OTHER DISPOSITION OF REAL PROPERTY CLASSIFIED AS CAPITAL ASSETS BY NON- RESIDENT ALIENS, INCREASING THE WITHHOLDING TAX RATES ON CERTAIN INCOME PAYMENTS, INCLUSION OF CERTAIN INCOME PAYMENTS, SANCTIONS TO BE IMPOSED ON PAYEES WHO REFUSE THE WITHHOLDING OF TAX ON THEIR INCOME/RECEIPTS, AND FOR OTHER PURPOSES
  2. Oct 30, 2003 BIR Revenue Regulations No. 29-2003 BIR REVENUE REGULATIONS NO. 29-2003
  3. Oct 15, 2003 BIR Revenue Regulations No. 28-2003 AMENDING FURTHER PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 2-98 AS AMENDED, RELATIVE TO THE ISSUANCE OF CERTIFICATE OF VALUE-ADDED TAX WITHHELD AT SOURCE, THEREBY AMENDING REVENUE REGULATIONS NO. 4-2002; AND FOR OTHER PURPOSE
  4. Sep 22, 2003 BIR Revenue Regulations No. 31-2003 REGULATIONS PROVIDING FOR THE POLICIES, GUIDELINES AND PROCEDURES IN THE IMPLEMENTATION OF THE TAX SUBSIDY GRANTED BY THE FISCAL INCENTIVES REVIEW BOARD (FIRB) TO THE ARMED FORCES OF THE PHILIPPINES COMMISSARY AND EXCHANGE SERVICE (AFPCES)
  5. Sep 18, 2003 BIR Revenue Regulations No. 26-2003 MODIFIED PROCEDURES OF REGISTERING MANUALLY- PRINTED RECEIPTS OR SALES/COMMERCIAL INVOICES PRIOR TO THEIR USE AMENDING THE REQUIREMENT OF STAMPING THE BIR-REGISTRATION THEREON
  6. Sep 16, 2003 BIR Revenue Regulations No. 25-2003 AMENDED REVENUE REGULATIONS GOVERNING THE IMPOSITION OF EXCISE TAX ON AUTOMOBILES PURSUANT TO THE PROVISIONS OF REPUBLIC ACT NO. 9224, AN ACT RATIONALIZING THE EXCISE TAX ON AUTOMOBILES, AMENDING FOR THE PURPOSE THE NATIONAL INTERNAL REVENUE CODE OF 1997, AND FOR OTHER PURPOSES
  1. Jun 30, 2003 BIR Revenue Regulations No. 27-2003 REGULATIONS FURTHER AMENDING THE TRANSITORY PROVISIONS OF REVENUE REGULATIONS NO. 18-99 AS AMENDED BY REVENUE REGULATIONS NO. 12-2003, PERTAINING TO THE DEADLINE FOR THE USAGE OF PROPERLY STAMPED UNUSED NON-VAT INVOICES OR RECEIPTS
  2. May 14, 2003 BIR Revenue Regulations No. 18-03 (2003) REGULATIONS FURTHER AMENDING REVENUE REGULATIONS NO. 13-2003 WHICH AMENDED REVENUE REGULATIONS NO. 4-2003 AS AMENDED BY REVENUE REGULATIONS NO. 8-2003
  3. Mar 31, 2003 BIR Revenue Regulations No. 16-2003 IMPLEMENTING THE PROVISIONS OF SECTIONS 6, 244 AND 245 IN RELATION TO SECTIONS 24, 25, 27, 28, 51, 52, 106, 108, 114, 116, AND 128 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997 (CODE), IMPOSING ADVANCE PAYMENT OF VALUE-ADDED TAX OR PERCENTAGE TAX AND OF INCOME TAX ON "PRIVILEGE-STORE" AND PRESCRIBING AND REITERATING THE OBLIGATIONS OF ORGANIZER OR EXHIBITOR OF SPACE FOR THE OPERATION OF "PRIVILEGE-STORE," AS WELL AS OF THE "PRIVILEGE- STORE" OPERATORS
  4. Mar 26, 2003 BIR Revenue Regulations No. 14-2003 AMENDING REVENUE REGULATIONS NO. 2-98, AS AMENDED, IN ORDER TO SIMPLIFY THE COLLECTION OF TAX, THROUGH WITHHOLDING AT THE SOURCE, ON SALES OF GOODS OR SERVICES SUBJECT TO THE 3% PERCENTAGE TAX UNDER SECTION 116 OF THE CODE, AND/OR TO THE VALUE-ADDED TAX (VAT) UNDER SECTIONS 106 AND 108 OF THE SAME CODE