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16,884 issuances · 1941–2026

2008 BIR Revenue Regulations

16 issuances in 2008

Newest first
  1. 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
  2. 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
  3. 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
  4. 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
  5. Sep 23, 2008 BIR Revenue Regulations No. 12-2008 BIR REVENUE REGULATIONS NO. 12-2008
  6. Sep 9, 2008 BIR Revenue Regulations No. 9-2008 BIR REVENUE REGULATIONS NO. 9-2008
  1. 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
  2. Aug 15, 2008 BIR Revenue Regulations No. 11-2008 CONSOLIDATED REVENUE REGULATIONS ON PRIMARY REGISTRATION, ITS UPDATES, AND CANCELLATION
  3. 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
  4. 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
  5. 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"
  6. 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
  7. Feb 19, 2008 BIR Revenue Regulations No. 4-2008 AMENDING THE VENUE FOR THE PAYMENT OF CAPITAL GAINS TAX, CREDITABLE WITHHOLDING TAX AND DOCUMENTARY STAMP TAXES DUE ON ONEROUS TRANSFERS OF REAL PROPERTIES OWNED BY TAXPAYERS CLASSIFIED AS LARGE TAXPAYERS PURSUANT TO REVENUE REGULATIONS NO. 1-98, AS AMENDED, THEREBY AMENDING FOR THIS PURPOSE PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 8-98
  8. Feb 1, 2008 BIR Revenue Regulations No. 1-2008 AMENDING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 10 -2006 PRESCRIBING THE GUIDELINES AND CONDITIONS FOR THE TAX TREATMENT OF SECURITIES BORROWING AND LENDING TRANSACTIONS INVOLVING SHARES OF STOCK OR SECURITIES LISTED IN THE PHILIPPINE STOCK EXCHANGE
  9. Jan 22, 2008 BIR Revenue Regulations No. 3-2008 AMENDING CERTAIN PROVISIONS OF EXISTING REVENUE REGULATIONS ON THE GRANTING OF OUTRIGHT EXCISE TAX EXEMPTION ON REMOVAL OF EXCISABLE ARTICLES INTENDED FOR EXPORT OR SALE/DELIVERY TO INTERNATIONAL CARRIERS OR TO TAX-EXEMPT ENTITIES/AGENCIES AND PRESCRIBING THE PROVISIONS FOR AVAILING CLAIMS FOR PRODUCT REPLENISHMENT
  10. Jan 10, 2008 BIR Revenue Regulations No. 2-2008 AMENDING CERTAIN RULES AND REGULATIONS RELATIVE TO THE COLLECTION AND REMITTANCE OF TAXES PAID TO AUTHORIZED AGENT BANKS (AABS)THRU OVER-THE-COUNTER (OTC) AND ELECTRONIC FILING AND PAYMENT SYSTEM (EFPS) AND AMENDING FURTHER THE MEMORANDUM OF AGREEMENT RELATIVE TO THE ACCREDITATION OF THE AABS