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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.,
BIR Road, Diliman,
Quezon City, Philippines
Trunkline:
929-7676 | 927-2511 |
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2010 Revenue Regulations
| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RR No. 1-2010 |
Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS)
(published in Manila Bulletin on January 21, 2010)
Digest | Full Text |
January 21, 2010 |
|
RR No. 2-2010 |
Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of General Professional Partnerships and the partners thereof, as well as the manner and period for making the election to claim OSD in the Income Tax Returns
(Published in Manila Bulletin on February 26, 2010)
Digest | Full Text |
February 24, 2010 |
|
RR No. 3-2010 |
Provides the rationale and guidelines for the submission of the Statement of Management Responsibility
(Published in Manila Bulletin on February 27, 2010)
Digest | Full Text |
February 26, 2010 |
|
RR No. 4-2010 |
Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal Revenue
(Published in Manila Bulletin on February 27, 2010)
Digest | Full Text |
February 26, 2010 |
|
RR No. 5-2010 |
Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and transfer of registration
(Published in Manila Bulletin on May 29, 2010)
Digest | Full Text |
May 28, 2010 |
|
RR No. 6-2010 |
Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter)
(Published in Manila Bulletin on July 14, 2010)
Digest | Full Text |
July 12, 2010 |
|
RR No. 7-2010 |
Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereof
(Published in Manila Bulletin on July 21, 2010)
Digest | Full Text |
July 20, 2010 |
|
RR No. 8-2010 |
Amends RR No. 7-2010 implementing the tax privileges provisions of RA No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010”
(Published in Manila Bulletin on September 7, 2010)
Digest | Full Text |
September 3, 2010 |
|
RR No. 9-2010 |
Provides the policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditions
(Published in Manila Bulletin/Philippine Star on September 15, 2010)
Digest | Full Text | Annex A | Annex B | Annex C | Annex C-1 | Annex D |
September 13, 2010 |
|
RR No. 10-2010 |
Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters
(Published in Manila Bulletin on October 8, 2010)
Digest | Full Text |
October 6, 2010 |
|
RR No. 11-2010 |
Further clarifies the term “Managerial and Technical Positions” under RR No. 2-98, as amended and modifies for this purpose RMC No. 41-09, including guidelines on availment of the 15% preferential Income Tax rate for qualified Filipino personnel employed by Regional or Area Headquarters and Regional Operating Headquarters of multinational companies
(Published in Manila Bulletin on October 28, 2010)
Digest | Full Text | Annex A |
October 26, 2010 |
|
RR No. 12-2010 |
Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the Fiscal Incentives Review Board to the Millennium Challenge Account-Philippines for the Philippine Compact Program
(Published in Philippine Star on November 20, 2010)
Digest | Full Text |
November 18, 2010 |
|
RR No. 13-2010 |
Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returns
(Published in Manila Bulletin on December 13, 2010)
Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex B-1 | Annex C | Annex C-1 | Annex D |
December 10, 2010 |
|
RR No. 14-2010 |
Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the accreditation of tax practitioners/agents as a prerequisite to their practice and representation before the BIR
(Published in Manila Bulletin on December 13, 2010)
Digest | Full Text |
December 10, 2010 |
|
RR No. 15-2010 |
Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returns
(Published in Manila Bulletin on December 14 , 2010)
Digest | Full Text |
December 10, 2010 |
|
RR No. 16-2010 |
Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefrom
(Published in Manila Bulletin on December 14 , 2010)
Digest | Full Text | Annex A |
December 10, 2010 |
|
RR No. 17-2010 |
Consolidates the regulations implementing RA No. 7646, which authorizes the Commissioner of Internal Revenue to prescribe the place for payment of internal revenue taxes by large taxpayers, and prescribes the coverage and criteria for determining large taxpayers
(Published in Manila Bulletin on December 16 , 2010)
Digest | Full Text |
December 14, 2010 |
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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