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2003 Revenue Regulations



No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2003
Imposes Value-Added Tax (VAT) on 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, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003
(published in Phil. Daily Inquirer on Jan. 8, 2003)
Digest | Full Text
January 7, 2003
RR No. 2-2003
Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997
(published in Philippine Star on Jan. 18, 2003) 
Digest | Full Text
January 17, 2003
RR No. 3-2003
Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling 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, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003
(published in Manila Bulletin on Jan. 30, 2003)
Digest | Full Text
January 29, 2003
RR No. 4-2003
Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles
(published in Phil. Daily Inquirer on Feb. 1, 2003)
Digest | Full Text
January 30, 2003
RR No. 5-2003
Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City)
Digest | Full Text
February 4, 2003
RR No. 6-2003
Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availments
(published in Manila Bulletin On Feb. 11, 2003)
Digest | Full Text
February 10, 2003
RR No. 7-2003
Provides guidelines in determining whether a particular real property is a capital asset or an ordinary asset for purposes of imposing Capital Gains Tax, or the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT)
(published in Manila Bulltein on Feb. 13, 2003)
Digest | Full Text
February 11, 2003
RR No. 8-2003
Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31,2003, except for the compliance requirements provided in the transitory provisions of the RR
(published in Phil. Daily Inquirer on Feb. 20, 2003)
Digest | Full Text
February 19, 2003
RR No. 9-2003
Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco products
(published in Manila Bulletin on February 27, 2003)
Digest | Full Text
February 26, 2003
RR No. 10-2003
Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998"
(published in Philippine Star on March 5, 2003)
Digest | Full Text
March 4, 2003
RR No. 11-2003
Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers
(published in Philippine Star on March 5, 2003)
Digest | Full Text
March 4, 2003
RR No. 12-2003

Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003
(published in Manila Bulletin on March 12, 2003)


Digest | Full Text
March 11, 2003
RR No. 13-2003
Further defers the implementation of RR No. 4-2003, as amended, until May 18, 2003
(published in Phil. Daily Inquirer on March 29, 2003)
Digest | Full Text
March 27, 2003
RR No. 14-2003
Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax
(published in Manila Bulletin on April 4, 2003)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
April 3, 2003
RR No. 15-2003
Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returns
(published in Manila Bulletin on April 17, 2003) 
Digest | Full Text
April 16, 2003
RR No. 16-2003
Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores"
(published in Philippine Star on April 30, 2003) 
Digest | Full Text
April 29, 2003
RR No. 17-2003
Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax
(published in Manila Bulletin on May 8, 2003)
Digest | Full Text
May 6, 2003
RR No. 18-2003
Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobiles
(published in Phil. Daily Inquirer on May 17, 2003) 
Digest | Full Text
May 15, 2003
RR No. 19-2003
Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until September 8, 2003
(published in Philippine Star on June 11, 2003) 
Digest | Full Text
June 9, 2003
RR No. 20-2003
Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies
(published in Manila Bulletin on June 28, 2003) 
Digest | Full Text
June 27, 2003
RR No. 21-2003
Further amends the Transitory Provisions of RR No. 4-2003, which pertains to the deadlines of submission of inventory list and inventory taking of automobiles
(published in Manila Bulletin on July 22, 2003)
Digest | Full Text
July 18, 2003
RR No. 22-2003
Implements the revised tax classification of new brands of cigarettes and variants thereof based on the current net retail prices
(published in Philippine Star on Aug. 16, 2003)
Digest | Full Text | Annex A
August 13, 2003
RR No. 23-2003
Prescribes the revised tax classification of new brands of alcohol products, including variants thereof based on the current net retail prices
(published in Manila Bulletin on Aug. 30, 2003)
Digest | Full Text | Annex A
August 28, 2003
RR No. 24-2003
Amends RR No. 16-2003 relative to the taxation of Privilege Stores.
(published in Manila Standard on Sept. 4, 2003)
Digest | Full Text
August 29, 2003
RR No. 25-2003
Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224.
(published in Manila Times on Sept. 18, 2003)
Digest | Full Text
September 16, 2003
RR No. 26-2003
Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use.
(published in Manila Times on Oct. 10, 2003)
Digest | Full Text | Annex A | Annex B
October 7, 2003
RR No. 27-2003
Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts.
(published in Manila Times on Oct. 10, 2003)
Digest | Full Text
October 9, 2003
RR No. 28-2003

Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury.
(published in Manila Times on Nov. 25, 2003) 


Digest | Full Text
November 20, 2003
RR No. 29-2003
Prescribes the policies and procedures for the advance payment of VAT on the sale of flour.
(published in Manila Times on Dec. 2, 2003)
Digest | Full Text
December 1, 2003
RR No. 30-2003
Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes.
(published in Manila Bulletin on Dec. 16, 2003) 
Digest | Full Text
December 15, 2003
RR No. 31-2003
Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service.
(published in Manila times on Dec. 20, 2003)
Digest | Full Text
December 18, 2003


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