 |
:. BIR Portal |
 |
|
|
|
|
To access other BIR eServices and internal applications,
click here. |
|
|
|
|
|
|
:. Contact Us |
|
|
|
|
|
BIR wants to hear from you. We welcome your queries, comments and suggestions. Feel free to email us at contact_us@cctr.bir.gov.ph
BIR National Office Bldg.,
Agham Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1998 Revenue Regulations
| No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 10-1998 |
Prescribes the regulations to implement RA No. 8424 relative to the imposition of income taxes on income derived under Foreign Currency Deposit and Offshore Banking Systems
Digest |
September 2, 1998 |
|
RR No. 11-1998 |
Amends further RR No. 5-98 which implements Section 21 of RA No. 8479 entitled "An Act Deregulating the Downstream Oil Industry, and For Other Purposes
Digest |
September 24, 1998 |
|
RR No. 12-1998 |
Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners
Digest |
September 25, 1998 |
|
RR No. 13-1998 |
Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended"
Digest |
December 14, 1998 |
|
RR No.1-1998 |
Redefines the term "Large Taxpayers" amending further RR No. 12-93, as amended by RR No. 3-94
Digest |
April 14, 1998 |
|
RR No.2-1998 |
Prescribes the regulations to implement RA No. 8424 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
Digest |
May 17, 1998 |
|
RR No.3-1998 |
Implements Section 33 of the National Internal Revenue Code (NIRC), as amended by RA No. 8424, relative to the special treatment of fringe benefits granted or paid by the employer to employees, except rank and file employees beginning January 1,1998
Digest |
June 4, 1998 |
|
RR No.4-1998 |
Implements the provision of RA No. 6734 relative to the proportionate share of the provinces comprising the Autonomous Region in Muslim Mindanao (ARMM) in the national collections from businesses
Digest |
June 29, 1998 |
|
RR No.5-1998 |
Implements Section 21 and 23 of RA No. 8479 relative to the payment made by certain oil companies of their respective specific taxes through Reimbursement Certificates" issued by the Department of Energy
Digest |
July 1, 1998 |
|
RR No.6-1998 |
Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of payment
Digest |
July 20, 1998 |
|
RR No.7-1998 |
Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax Credits
Digest |
August 20, 1998 |
|
RR No.8-1998 |
Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real property
Digest |
September 2, 1998 |
|
RR No.9-1998 |
Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations
Digest |
September 2, 1998 |
Note: To
view the full text of revenue issuances, you need to install Acrobat
Reader in your PC. To download go to http://www.adobe.com/ or click here.
|
|
|
|
|
|
|
