Bureau of Internal Revenue
Republic of the Philippines

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2004
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2004
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2002
2001
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2004
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2003


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2004
2003
2002
2001
2000
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2001 REVENUE REGULATIONS

No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2001 Extends further the deadline for the accreditation of Tax Agents to June 30, 2001
Full Text

March 5, 2001

RR No. 2-2001 Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax
Full Text

March 9, 2001

RR No. 3-2001 Grants moratorium on the withholding of Income Tax on the compensation income of public elementary and secondary school teachers employed by the national government
Full Text
April 16, 2001
RR No. 4-2001 Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000
Full Text
April 16, 2001
RR No. 5-2001 Revokes the requirement for non-resident citizens, overseas contract workers and seamen to file information returns on income derived from sources outside the Philippines
Full Text
August 1, 2001
RR No. 6-2001 Amends pertinent provisions of certain revenue issuances relative to the inclusion of additional taxpayers to be subject to Final Withholding Tax, revision of the Withholding Tax rates on certain income payments subject to Creditable Withholding Tax, time for the filing of various tax returns and payment of the taxes due thereon and others
Full Text
August 1, 2001
RR No. 7-2001 Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities
Full Text
August 1, 2001
RR No. 8-2001 Establishes the policies and procedures governing the availment of the Voluntary Assessment Program granting taxpayers the privilege of last priority in the audit and investigation of all internal revenue taxes for the taxable year ending December 31, 2000 and all prior years under certain conditions
Full Text
August 1, 2001
RR No. 9-2001 Regulates the electronic filing of tax returns and payment of taxes
Full Text
August 16, 2001
RR No. 10-2001 Amends RR No. 8-2001 relative to the period of availment of the Voluntary Assessment Program (VAP), additional benefits to taxpayers who availed of the VAP and clarification of some of the conditions for the availment thereof
Full Text
September 10, 2001
RR No. 11-2001 Amends RR No. 1-68, as amended, otherwise known as the Private Retirement Benefit Plan Regulations
Full Text
September 10, 2001
RR No. 12-2001 Amends pertinent provisions of certain revenue issuances relative to the revision of the Withholding Tax rates on certain income payments subject to Withholding Tax, deferment of the new deadline dates for filing selected tax returns, reporting requirements for recipients of talent fees, and for other purposes
Full Text
September 10, 2001
RR No. 13-2001 Implements the provisions of the Tax Code regarding the authority of the Commissioner of Internal Revenue to abate or cancel internal revenue tax liabilities of certain taxpayers
Full Text
October 10, 2001
RR No. 14-2001 Implements certain provisions of the Tax Code relative to the allowance of Net Operating Loss Carry-Over (NOLCO) as a deduction from gross income
Full Text
October 10, 2001
RR No. 15-2001 Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactions
Full Text
October 18, 2001
RR No. 16-2001 Extends further the deadline for availment of the Voluntary Assessment Program until December 15, 2001, and prescribes a more flexible manner of payment of the amount due thereon
Full Text
October 30, 2001
RR No. 17-2001 Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"
Full Text
November 14, 2001
RR No. 18-2001 Prescribes the guidelines on the monitoring of the basis of property transferred and shares received, pursuant to a tax-free exchange of property for shares, as well as establishes the policies governing the imposition of fees for the monitoring thereof
Full Text
November 14, 2001
RR No. 19-2001 Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking system
Full Text
November 16, 2001
RR No. 20-2001 Implements the provisions of Articles 61 and 62 of RA No. 6938, as amended, relative to the availment of tax exemptions granted to cooperatives
Full Text
November 28, 2001
RR No. 21-2001 Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001
Full Text
December 19, 2001