Bureau of Internal Revenue
Republic of the Philippines

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• 2004
• 2003
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• 2004
• 2003
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• 2002
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• 2004
• 2003
   
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• 2003


Rulings

• 2004
• 2003
• 2002
• 2001
• 2000
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• 1998

 

 

 

 

 

2004 REVENUE REGULATIONS


No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2004

Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments.
Full Text
January 20, 2004
RR No. 2-2004
 Further enhances the rules on the advance payment of VAT on the sale of refined sugar. Full Text
March 1, 2004
RR No. 3-2004
 Suspends the implementation of withholding tax on income payments made to suppliers of agricultural products. Full Text
March 12, 2004
RR No. 4-2004
 Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugar. Full Text
March 26, 2004
RR No. 5-2004
 Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment. Full Text
May 14, 2004
RR No. 6-2004
 Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002." Full Text
May 14, 2004
RR No. 7-2004
 Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added Tax. Full Text
May 21, 2004
RR No. 8-2004
 Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise settlement of internal revenue tax liabilities. Full Text
May 21, 2004
RR No. 9-2004
 Implements certain provisions of Republic Act No. 9238, re-imposing the gross receipts tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004. Full Text
June 25, 2004
RR No. 10-2004
 Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004. Full Text