 |
Bureau of
Internal Revenue |
Issuances
|
Revenue
Regulations |
|
| • | 2004 |
| • | 2003 |
| • | 2002 |
| • | 2001 |
| • | 2000 |
| • | 1999 |
| • | 1998 |
|
Revenue
Memorandum Orders |
|
| • | 2004 |
| • | 2003 |
| • | 2002 |
| • | 2001 |
| • | 2000 |
| • | 1999 |
| • | 1998 |
| Revenue Memorandum Rulings |
|
| • | 2002 |
| • | 2001 |
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 |