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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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2008 Revenue Regulations
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RR No. 1-2008 |
Amends certain provisions of RR No. 10-2006, which prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange
(published in Manila Bulletin on February 7, 2008)
Digest | Full Text |
February 5, 2008 |
|
RR No. 2-2008 |
Amends certain rules and regulations relative to the collection and remittance of taxes paid to Authorized Agent Banks (AABs) thru Over-the-Counter and Electronic Filing and Payment System and further amends the Memorandum of Agreement relative to the accreditation of the AABs
(published in Manila Bulletin on March 2, 2008)
Digest | Full Text | Annex A | Annex A-1 | Annex A-2 |
February 29, 2008 |
|
RR No. 3-2008 |
Amends certain provisions of existing Revenue Regulations on the granting of outright Excise Tax exemption on removal of excisable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribes the provisions for availing claims for product replenishment
(published in Phil. Daily Inquirer on March 9, 2008)
Digest | Full Text | Annex A | Annex B | Annex C |
March 7, 2008 |
|
RR No. 4-2008 |
Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers
(published in Philippine Star on April 18, 2008)
Digest | Full Text |
April 17, 2008 |
|
RR No. 5-2008 |
Further amends Revenue Regulations (RR) Nos. 2-98 and 3-98, as last amended by RR No. 10-2000, with respect to "De Minimis Benefits"
(published in Manila BUlletin on april 25, 2008)
Digest | Full Text |
April 23, 2008 |
|
RR No. 6-2008 |
Consolidates the regulations prescribing the rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets
(published in Manila Bulletin on May 5, 2008)
Digest | Full Text |
May 2, 2008 |
|
RR No. 7-2008 |
Prescribes the regulations to govern the taxation on the sale to the Bangko Sentral ng Pilipinas of gold and other metallic mineral products extracted or produced by small-scale miners and further amends RR No. 2-98, as amended
(published in Manila Bulletin on May 12, 2008)
Digest | Full Text |
May 2, 2008 |
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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