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2005 Revenue Regulations



No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2005
Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases
(published in Manila Standard on Feb. 18, 2005) 
Digest | Full Text
February 11, 2005
RR No. 2-2005
Implements relevant provisions of Republic Act Nos. 7227, 7916, 7903 and 7922 otherwise known as "Bases Conversion and Development Act of 1992," "Special Economic Zone Act of 1995," "Zamboanga City Special Economic Zone Act of 1995" and "Cagayan Special Economic Zone Act of 1995" respectively
(published in Manila Times on Feb. 18, 2005) 
Digest | Full Text
February 15, 2005
RR No. 3-2005
Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government
(published in Manila Standard on Feb. 19, 2005)
Digest | Full Text | EO No. 398
February 17, 2005
RR No. 4-2005
Prescribes the rules and regulations implementing Bangko Sentral ng Pilipinas Circular No. 472, Series 2005 requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR
(published in Daily Tribune on Feb. 19, 2005)
Digest | Full Text | BSP Revised Circular No. 472, S 2005
February 17, 2005
RR No. 5-2005
Prescribes the monthly submission of sales report and other information generated by Cash Register Machines (CRMs) and Point of Sales Machines (POS) and/or any machine sales generating receipt/invoice registered with the BIR
(published in Daily Tribune on Feb. 19, 2005)
Digest | Full Text
February 17, 2005
RR No. 6-2005
Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collections
(published in Manila Bulletin on March 9, 2005)
Digest | Full Text
March 7, 2005
RR No. 7-2005
Amends pertinent provisions of Revenue Regulations No. 4-2000 by providing a new format for the Notice to the Public to be exhibited at place of business
(published in Manila Bulletin on April 14, 2005)
Digest | Full Text
April 11, 2005
RR No. 8-2005

Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customers
(published in Manila Bulletin on May 19, 2005)

 


Digest | Full Text | Annex A
May 10, 2005
RR No. 9-2005
Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002”
(published in Manila Bulletin on June 1, 2005)
Digest | Full Text
May 10, 2005
RR No. 10-2005
Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 
(published in Manila Bulletin on June 1, 2005) 
Digest | Full Text
May 30, 2005
RR No. 11-2005
Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995”
(published in Philippine Star on June 25, 2005)
Digest | Full Text
June 23, 2005
RR No. 12-2005
Defines “Gross Income” to implement the tax incentive provision of Republic Act No. 7922, otherwise known as “Cagayan Special Economic Zone Act of 1995” and of Republic Act No. 7903, otherwise known as “Zamboanga City Special Economic Zone Act of 1995”
(published in Philippine Star on June 25, 2005)
Digest | Full Text
June 23, 2005
RR No. 13-2005
Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7227, otherwise known as “The Bases Conversion Development Act of 1992”
(published in Philippine Star on June 25, 2005)
Digest | Full Text
June 23, 2005
RR No. 14-2005
Implements Title IV of the Tax Code by prescribing the Consolidated Value-Added Tax Regulations of 2005
(published in Manila Bulletin on June 29, 2005)
Digest | Full Text
June 28, 2005
RR No. 15-2005
Provides policies and guidelines for the abatement of surcharges in relation to the filing of amended tax returns under certain conditions
(published in Manila Bulletin and Philippine Star on July 8, 2005)
Digest | Full Text
July 7, 2005
RR No. 16-2005
Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005
(published in Manila Times on Oct. 21, 2005) 
Digest | Full Text
October 19, 2005
RR No. 17-2005
Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway Project
(published in Manila Bulletin on Oct. 21, 2005)
Digest | Full Text
October 19, 2005
RR No. 18-2005
Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions
(published in Manila Bulletin on Nov. 12, 2005) 
Digest | Full Text
November 11, 2005
RR No. 19-2005
Temporarily defers until further notice the implementation of RR No. 17-2005 relative to the implementation of the tax subsidy granted by the FIRB to the Bases Conversion Development Authority for the Subic-Clark-Tarlac Expressway Project
(published in Manila Bulletin on Nov. 18, 2005)
Digest | Full Text
November 15, 2005


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