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BIR National Office Bldg.,
Agham Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511 |
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1999 Revenue Regulations
| No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 10-1999 |
Prescribes the procedures for the grant of the permit to use cash registers and point-of sale machines in lieu of registered sales invoices or receipts Digest |
August 25, 1999 |
|
RR No. 11-1999 |
Prescribes the issuance of Taxpayer Identification Number (TIN) to all taxpayers and qualified applicants and the mandatory incorporation of TIN in government forms, papers or documents Digest |
August 30, 1999 |
|
RR No. 12-1999 |
Implements the provisions of the National Internal Revenue Code of 1997 governing the rules on assessment of national internal revenue taxes, fees and charges Digest |
September 14, 1999 |
|
RR No. 13-1999 |
Prescribes the regulations for the exemption of a citizen or a resident alien individual from Capital Gains Tax on the sale, exchange or disposition of his principal residence Digest |
September 14, 1999 |
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RR No. 14-1999 |
Amends RR No. 14-97 relative to the imposition of Excise Taxes on automobiles and other motor vehicles Digest |
October 13, 1999 |
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RR No. 15-1999 |
Defines the functions and composition of the Revenue Regional Accreditation Board and the Revenue National Accreditation Board, as well as provides the rules for the accreditation/dis-accreditation of tax practitioners Digest |
November 17, 1999 |
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RR No. 16-1999 |
Amends RR No. 1-95 and other related rules and regulations relative to the grant of tax incentives to enterprises registered in the Subic Special Economic and Freeport Zone Digest |
November 23, 1999 |
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RR No. 17-1999 |
Prescribes the regulations to implement the 12% increase in the Excise Tax imposed on distilled spirits, wines, fermented liquors and cigars and cigarettes packed by machine effective January 1, 2000 Digest |
December 27, 1999 |
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RR No. 18-1999 |
Prescribes the regulations relative to the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2000 Digest |
December 29, 1999 |
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RR No. 19-1999 |
Prescribes the regulations relative to the imposition of VAT beginning January 1, 2000 on the sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes Digest |
December 29, 1999 |
|
RR No.1-1999 |
Prescribes the rules and regulations for the effective implementation of the tax incentives provided for qualified jewelry enterprises under Republic Act No. 8502, otherwise known as the Digest |
January 6, 1999 |
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RR No.2-1999 |
Establishes the policies and procedures for the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the Economic Recovery Assistance Payment (ERAP) Program Digest |
February 9, 1999 |
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RR No.3-1999 |
Amends Revenue Regulations No. 12-98 to streamline and make more efficient the collection of the creditable withholding tax on income payments from medical practitioners Digest |
February 15, 1999 |
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RR No.4-1999 |
Amends the RMO relative to the payment of Capital Gains Tax and Documentary Stamp Tax on extra-judicial foreclosure sale of capital assets initiated by banks, finance and insurance companies Digest |
March 16, 1999 |
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RR No.5-1999 |
Implements Section 34(E) of the Tax Code of 1997 relative to the requirements for deductibility of bad debts from gross income Digest |
March 16, 1999 |
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RR No.6-1999 |
Extends the deadline until July 15, 1999 for the availment of immunity from audit or investigation of Income Tax, VAT and Percentage Tax returns under the Economic Recovery Assistance Program (ERAP) Digest |
April 19, 1999 |
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RR No.7-1999 |
Amends further Revenue Regulations No. 7-95 relative to the submission of the Summary Lists of Sales and Purchases in magnetic form Digest |
April 20, 1999 |
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RR No.8-1999 |
Provides penalties for violation of the requirement that output tax on sale of goods and services should not be separately indicated in the sales invoice or official receipt Digest |
May 11, 1999 |
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RR No.9-1999 |
Prescribes the filing of information returns (BIR Form 1701C or the new computerized Form 1703) by non-resident citizens, overseas contract workers and seamen Digest |
May 24, 1999 |
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.
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