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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 |
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2000 Revenue Regulations
| No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No 1-2000 |
Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprises
Digest |
January 6, 2000 |
|
RR No 2-2000 |
Prescribes the procedures to be adopted during the transition period in the phase-out of leaded gasoline in Metro Manila
Digest |
January 15, 2000 |
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RR No 3-2000 |
Extends the deadline for the accreditation of tax agents
Digest |
August 15, 2000 |
|
RR No 4-2000 |
Prescribes the posting in place of business of a notice on the requirement for the issuance of sales/commercial invoices and/or official receipts by persons engaged in trade or business, including the exercise of profession
Digest |
August 15, 2000 |
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RR No 5-2000 |
Prescribes the regulations governing the manner of issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer
Digest |
August 15, 2000 |
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RR No 6-2000 |
Prescribes the regulations to implement the compromise settlement of internal revenue tax liabilities of taxpayers with outstanding receivable accounts and disputed assessments with the Bureau
Digest |
September 25, 2000 |
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RR No 7-2000 |
Amends RR No. 2-98 regarding the requirement for list of income payees
Digest |
November 7, 2000 |
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RR No 8-2000 |
Amends provisions of RR Nos. 2-98 and 3-98 relative to the "De Minimis" benefits, Additional Compensation Allowance, Representation and Transportation Allowance and Personal Economic Relief Allowance
Digest |
November 22, 2000 |
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RR No 9-2000 |
Identifies the persons liable and responsible for the payment/remittance of the Documentary Stamp Tax
Digest |
November 22, 2000 |
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RR No. 10-2000 |
Amends further RR Nos. 2-98, 3-98 and 8-98 with respect to the exemption of monetized leave credits of government officials and employees and the enumeration of "de minimis" benefits which are exempt from income tax on compensation and from fringe benefits tax.
Digest |
December 29, 2000 |
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RR No. 11-2000 |
Prescribes the registration and filing of income tax returns and payment of income tax, if any, of marginal income earners with gross sales/receipts not exceeding P 100,000.00 during any twelve (12) month period.
Digest |
December 29, 2000 |
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RR No. 12-2000 |
Extends further the deadline for the accreditation of tax agents from December 31, 2000 to February 28, 2001.
Digest |
December 29, 2000 |
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RR No. 13-2000 |
Implements the provisions of Section 34(B) of the Tax Code of 1997 relative to the requirements for the deductability of interest expense from the gross income of a corporation or an individual engaged in trade, business or in the practice of profession.
Digest |
December 29, 2000 |
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RR No. 14-2000 |
Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to the sale, exchange or disposition by a natural person of his "principal residence"
Digest |
December 29, 2000 |
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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