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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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2004 Revenue Regulations
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RR No. 1-2004 |
Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments
(published in Manila times on Jan. 22, 2004)
Digest | Full Text |
January 20, 2004 |
|
RR No. 2-2004 |
Further enhances the rules on the advance payment of VAT on the sale of refined sugar
(published in Manila Standard on Feb. 28, 2004)
Digest | Full Text |
February 26, 2004 |
|
RR No. 3-2004 |
Suspends the implementation of withholding tax on income payments made to suppliers of agricultural products
(published in Manila Standard on March 17, 2004)
Digest | Full Text |
March 12, 2004 |
|
RR No. 4-2004 |
Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugar
(published in Taliba on March 31, 2004)
Digest | Full Text |
March 26, 2004 |
|
RR No. 5-2004 |
Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment
(published in Manila Bulletin on May 22, 2004)
Digest | Full Text |
May 14, 2004 |
|
RR No. 6-2004 |
Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002"
(published in Manila Bulletin on May 22, 2004)
Digest | Full Text |
May 14, 2004 |
|
RR No. 7-2004 |
Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added Tax
(published in Phiippine Star on May 28, 2004)
Digest | Full Text |
May 21, 2004 |
|
RR No. 8-2004 |
Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise settlement of internal revenue tax liabilities
(published in Philippine Star on may 28, 2004)
Digest | Full Text |
May 21, 2004 |
|
RR No. 9-2004 |
Implements certain provisions of Republic Act No. 9238, re-imposing the gross receipts tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004
(published in Manila Standard on July 1, 2004)
Digest | Full Text |
June 25, 2004 |
|
RR No. 10-2004 |
Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004
(published in Manila Standard on Nov. 25, 2004)
Digest | Full Text |
November 23, 2004 |
|
RR No. 11-2004 |
Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/Invoices
(published in Manila times on Jan. 20, 2005)
Digest | Full Text | Annex A | Annex B | Annex C |
December 21, 2004 |
|
RR No. 12-2004 |
Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003
(published in Manila Standard on Dec. 31, 2004)
Digest | Full Text |
December 29, 2004 |
|
RR No. 13-2004 |
Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"
(published in Manila Standard on Dec. 31, 2004)
Digest | Full Text |
December 29, 2004 |
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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