 |
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 |
2003 REVENUE REGULATIONS
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
|
RR No. 1-2003
|
Imposes Value-Added Tax (VAT) on sale
of services by persons engaged in the practice of profession or calling
and professional services rendered by general professional partnerships;
services rendered by actors, actresses, talents, singers and emcees;
radio and television broadcasters and choreographers; musical, radio,
movie, television and stage directors; and professional athletes,
as well as services rendered by customs, real estate, stock, immigration
and commercial brokers, beginning January 1, 2003 Full Text |
January 7, 2003
|
|
RR No. 2-2003
|
Consolidates all Revenue Regulations
issued on Estate Tax and Donor's Tax, incorporating the amendments
introduced by the Tax Reform Act of 1997 Full Text |
January 17, 2003
|
|
RR No. 3-2003
|
Extends the deadline for registration and other compliance requirements
during the transitory period of the imposition of Value-Added Tax
(VAT) on sale of services by persons engaged in the practice of
profession or calling professional services rendered by general
professional partnerships; services rendered by actors, actresses,
talents, singers and emcees; radio and television broadcasters and
choreographers; musical, radio, movie, television and stage directors;
and professional athletes, as well as services rendered by customs,
real estate, stock, immigration and commercial brokers, beginning
January 1, 2003 |
January 29, 2003
|
|
RR No. 4-2003
|
Amends certain sections
of RR No 14-97, as amended, otherwise known as the Revenue Regulations
governing the imposition of excise tax on automobiles Full Text |
January 30, 2003
|
|
RR No. 5-2003
|
Implements
the remittance of the shares/allotment from certain internal revenue
taxes to the provinces/city comprising the expanded ARMM Full Text |
February 4, 2003
|
|
RR No. 6-2003
|
Amends Section 4 of RR
No. 17-2002 relative to the authority of the Commissioner of Internal
revenue to delegate the review and evaluation of the VAAP availments Full Text |
February 10, 2003
|
|
RR No. 7-2003
|
Provides guidelines in
determining whether a particular real property is a capital asset
or an ordinary asset for purposes of imposing Capital Gains Tax, or
the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT) Full Text |
February 11, 2003
|
|
RR No. 8-2003
|
Defers the implementation
of the amendatory provisions introduced by RR No. 4-2003 until March
31,2003, except for the compliance requirements provided in the transitory
provisions of the RR Full Text |
February 19, 2003
|
|
RR No. 9-2003
|
Amends certain
provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation
of alcohol products, cigars and cigarettes for the purpose of prescribing
the rules and procedures to be observed in the establishment of the
current net retail price of new brands and variants of new brands
of alcohol and tobacco products Full Text |
February 26, 2003
|
|
RR No. 10-2003
|
Implements
the tax incentives provisions of Republic Act No. 8525, otherwise
known as the "Adopt-a-School Act of 1998" Full Text |
March 4, 2003
|
|
RR No. 11-2003
|
Extends further
the deadline for registration and other compliance requirements during
the transitory period of the imposition of Value-Added Tax (VAT) on
sale of services by professionals and brokers Full Text |
March 4, 2003
|
|
RR No. 12-2003
|
Amends certain
provisions of RR No. 18-99 which governs the imposition of VAT on
services of banks, non-bank financial intermediaries and finance companies
beginning January 1, 2003 Full Text |
March 11, 2003
|
|
RR No. 13-2003
|
Futher defers
the implementation of RR No. 4-2003, as amended, until May 18, 2003 Full Text |
March 27, 2003
|
|
RR No. 14-2003
|
Amends RR No.
2-98 to simplify the collection of tax through withholding at source
on sales of goods or services subject to the 3% Percentage Tax and/or
the Value-Added Tax Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
April 3, 2003
|
|
RR No. 15-2003
|
Grants taxpayers
with accounting period ended December 31, 2002 an extension of time
up to April 21, 2003 within which to file their Income Tax returns Full Text |
April 16, 2003
|
|
RR No. 16-2003
|
Imposes advance
payment of Value-Added Tax or Percentage Tax and of Income Tax on
operators of "privilege stores" (or "tiangges"),
as well as prescribes the tax obligations of organizers or exhibitors
of space for the operation of "privilege stores" Full Text |
April 29, 2003
|
|
RR No. 17-2003
|
Amends further
pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended,
by providing for additional transactions subject to Creditable Withholding
Tax and re-establishing the policy that the Capital Gains Tax on the
sale, exchange or other disposition of real property classified as
capital assets shall be collected as a Final Withholding Tax Full Text |
May 6, 2003
|
|
RR No. 18-2003
|
Defers until
June 8, 2003 the implementation of RR No. 4-2003, which pertains to
the imposition of Excise Tax on automobiles Full Text |
May 15, 2003
|
|
RR No. 19-2003
|
Defers the
implementation of the amendatory provisions introduced by RR No. 4-2003
until September 8, 2003 Full Text |
June 9, 2003
|
|
RR No. 20-2003
|
Amends certain
provisions of RR No. 18-99, as amended by RR No. 12-2003, governing
the imposition of VAT on services of banks, non-bank financial intermediaries
and finance companies Full Text |
June 27, 2003
|
|
RR No. 21-2003
|
Further amends
the Transitory Provisions of RR No. 4-2003, which pertains to the
deadlines of submission of inventory list and inventory taking of
automobiles Full Text |
July 18, 2003
|
|
RR No. 22-2003
|
Implements
the revised tax classification of new brands of cigarettes and variants
thereof based on the current net retail prices Full Text | Annex A |
August 16, 2003
|
|
RR No. 23-2003
|
Prescribes
the revised tax classification of new brands of alcohol products,
including variants thereof based on the current net retail prices
Full Text | Annex A |
August 28, 2003
|
|
RR No. 24-2003
|
Amends RR No.
16-2003 relative to the taxation of Privilege Stores. Full Text |
August 29, 2003
|
|
RR No. 25-2003
|
Amends the
Revenue Regulations governing the imposition of Excise Tax on automobiles
pursuant to the provisions of Republic Act No. 9224. Full Text |
September 16, 2003
|
|
RR No. 26-2003
|
Modifies the
procedures of registering manually-printed receipts or sales/commercial
invoices prior to their use. Full Text | Annex A | Annex B |
October 7, 2003
|
|
RR No. 27-2003
|
Amends the
transitory provisions of RR No. 18-99 pertaining to the deadline for
the usage of properly stamped unused non-VAT invoices or receipts.
Full Text |
October 9, 2003
|
|
RR No. 28-2003
|
Amends portions
of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate
of Value-Added Tax Withheld at Source on certain income payments made
by the Bureau of Treasury. Full Text |
November 20, 2003 |
|
RR No. 29-2003
|
Prescribes the policies and procedures for the advance payment of VAT on the sale of flour. Full Text |
December 1, 2003
|
|
RR No. 30-2003
|
Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes. Full Text | Annex A |
December 15, 2003
|
|
RR No. 31-2003
|
Prescribes
the policies, guidelines and procedures in the implementation of the
tax subsidy granted by the Fiscal Incentives Review Board to the Armed
Forces of the Philippines Commissary and Exchange Service. Full Text |
December 18, 2003
|