|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 1-98 |
Redefines the term "Large Taxpayers" amending further RR No. 12-93, as amended by RR No. 3-94 |
April 14,1998 |
|
RR No. 2-98 |
Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes |
May 17,1998 |
|
RR No. 3-98 |
Implements Section 33 of the National Internal Revenue Code (NIRC), as amended by RA No. 8424, relative to the special treatment of fringe benefits granted or paid by the employer to employees, except rank and file employees beginning January 1,1998 |
June 4,1998 |
|
RR No. 4-98 |
Implements the provision of RA No. 6734 relative to the proportionate share of the provinces comprising the Autonomous Region in Muslim Mindanao (ARMM) in the national collections from businesses |
June 29,1998 |
|
RR No. 5-98 |
Implements Section 21 and 23 of RA No. 8479 relative to the payment made by certain oil companies of their respective specific taxes through Reimbursement Certificates" issued by the Department of Energy |
July 1,1998 |
|
RR No. 6-98 |
Amends Section 2 of RR No. 4-97 by providing for the recognition of checks as one of the acceptable modes of payment |
July 20,1998 |
|
RR No. 7-98 |
Implements Section 230 of the NIRC, as amended by RA No. 8242 relative to the treatment of cash refunds and of Tax Credits |
August 20,1998 |
|
RR No. 8-98 |
Amends pertinent portions of RR Nos. 11-96 to 2-98 relative to the tax treatment of the sale, transfer or exchange of real property |
September 2,1998 |
|
RR No. 9-98 |
Prescribes the regulations to implement RA No. 8424 relative to imposition of the Minimum Corporate Income Tax on domestic corporations and resident foreign corporations |
September 2,1998 |
|
RR N. 10-98 |
Prescribes the regulations to implement RA No. 8424 relative to the imposition of income taxes on income derived under Foreign Currency Deposit and Offshore Banking Systems |
September 2,1998 |
|
RR No. 11-98 |
Amends further RR No. 5-98 which implements Section 21 of RA No. 8479 entitled "An Act Deregulating the Downstream Oil Industry, and For Other Purposes |
September 24,1998 |
|
RR No. 12-98 |
Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners |
September 25,1998 |
|
RR No. 13-98 |
Prescribes the regulations to implement RA No. 8424 entitled "An Act Amending the National Internal Revenue Code as amended" |
December 14,1998 |
