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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
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Trunkline:
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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 |
|
RR No. 8-2008 |
Supplements RR No. 09-2004, as amended by RR No. 10-2004, by clarifying that the transactions of Bangko Sentral ng Pilipinas entered into in the exercise of its governmental/regulatory authority are outside of the coverage of the Gross Receipts Tax
(published in Philippine Star on August 30, 2008)
Digest | Full Text |
August 29, 2008 |
|
RR No. 9-2008 |
Prescribes the manner of computing the basis of the 15% share of the beneficiary provinces in the Excise Tax collection from locally manufactured Virginia-type cigarettes
(published in Philippines Star on September 15, 2008)
Digest | Full Text |
September 12, 2008 |
|
RR No. 10-2008 |
Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns
(published in Philippine Star on September 25, 2008)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
September 24, 2008 |
|
RR No. 11-2008 |
Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellation
(published in Philippine Star on September 26, 2008)
Digest | Full Text |
September 24, 2008 |
|
RR No. 12-2008 |
Prescribes the manner of computing the basis of the 15% allocable share of the beneficiary provinces in the Excise Tax collection from locally manufactured Viginia-type cigarettes
(published in Philippine Star on September 27, 2008)
Digest | Full Text |
September 25, 2008 |
|
RR No. 13-2008 |
Consolidates regulations on advance Value-Added Tax on the sale of refined sugar and amends and/or revokes all revenue issuances issued to this effect and for other related purposes
(published in Philippine Star on October 7, 2008)
Digest | Full Text | Annex A-B, E-J | Annex C | Annex D |
October 6, 2008 |
|
RR No. 14-2008 |
Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations
(published in Manila Bulletin on December 10, 2008)
Digest | Full Text |
December 8, 2008 |
|
RR No. 15-2008 |
Prescribes the manner of computing the incremental revenue to be used as basis of the 15% share of the beneficiary provinces producing burley and native tobacco in the Excise Tax collection from tobacco products under R.A. No. 8240
(published in Manila BUlletin on December 12, 2008)
Digest | Full Text |
December 10, 2008 |
|
RR No. 16-2008 |
Implements the provisions of Section 34(L) of the Tax Code of 1997, as amended by RA No. 9504, on the Optional Standard Deduction allowed to individuals and corporations in computing their taxable income
(published in Philippine Star on December 20, 2008)
Digest | Full Text |
December 18, 2008 |
Note: To
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