 |
:. BIR Portal |
 |
|
|
|
|
To access other BIR eServices and internal applications,
click here. |
|
|
|
|
|
|
:. Contact Us |
|
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2007 Revenue Regulations
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RR No. 1-2007 |
Amends certain provisions of RR No. 4-2006 which implements the tax privileges provisions of R.A. No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003”
(published in Manila Bulletin on January 12, 2007)
Digest | Full Text |
January 11, 2007 |
|
RR No. 2-2007 |
Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005
(published in Manila Bulletin on January 12, 2007)
Digest | Full Text |
January 11, 2007 |
|
RR No. 3-2007 |
Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments
(published in Phil. Daily Inquirer on February 16, 2007)
Digest | Full Text |
February 14, 2007 |
|
RR No. 4-2007 |
Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005
(published in Manila Bulletin on March 22, 2007)
Digest | Full Text |
March 20, 2007 |
|
RR No. 5-2007 |
Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx)
(published in Manila Bulletin on May 10, 2007)
Digest | Full Text |
May 7, 2007 |
|
RR No. 6-2007 |
Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposes
(published in Manila Bulletin on May 11, 2007)
Digest | Full Text | Annex A-E | Annex F-J |
May 9, 2007 |
|
RR No. 7-2007 |
Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns
(published in Manila Bulletin on August 12, 2007)
Digest | Full Text |
August 1, 2007 |
|
RR No. 8-2007 |
Prescribes the additional compliance requirements of concerned taxpayers in the light of mandatory adoption of the Philippine Financial Reporting Standards
(published in Manila Bulletin on August 3, 2007)
Digest | Full Text |
August 1, 2007 |
|
RR No. 9-2007 |
Prescribes the updated minimum monthly/quarterly gross receipts in computing the Percentage Tax of domestic carriers and keepers of garages
(published in Philippine Daily inquirer on August 3, 2007)
Digest | Full Text |
August 1, 2007 |
|
RR No. 10-2007 |
Amends further Section 3 of RR No. 9-2001 expanding the coverage of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment System
(published in Philippine Star on August 3, 2007)
Digest | Full Text |
August 1, 2007 |
|
RR No. 11-2007 |
Suspends the implementation of Revenue Regulations No. 6-2007 entitled “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect, and for Other Related Purposes”
(published in Manila Bulletin on August 29, 2007)
Digest | Full Text |
August 28, 2007 |
|
RR No. 12-2007 |
Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations
(published in Manila Bulletin on Oct. 19, 2007 )
Digest | Full Text |
October 17, 2007 |
|
RR No. 13-2007 |
Prescribes the policies and procedures for the advance payment of Value-Added Tax/Percentage Tax on the transport of naturally grown planted timber products
(published in Philippine Daily Inquirer on Dec. 7, 2007)
Digest | Full Text | Annex A |
December 5, 2007 |
|
RR No. 14-2007 |
Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives
(published in Manila Bulletin on Dec. 14, 2007)
Digest | Full Text |
December 12, 2007 |
|
RR No. 15-2007 |
Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments
(published in Manila Bulletin on Dec. 29, 2007)
Digest | Full Text | Annex A | Annex B |
December 28, 2007 |
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.
|
|
|
|
