|
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 |
March 5, 2001 |
|
RR No. 2-2001 |
Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax |
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 |
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 |
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 |
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 |
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 |
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 |
August 1, 2001 |
|
RR No. 9-2001 |
Regulates the electronic filing of tax returns and payment of taxes |
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 |
September 10, 2001 |
|
RR No. 11-2001 |
Amends RR No. 1-68, as amended, otherwise known as the Private Retirement Benefit Plan Regulations |
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 |
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 |
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 |
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 |
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 |
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" |
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 |
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 |
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 |
November 28, 2001 |
|
RR No. 21-2001 |
Extends further the deadline for availment of the Voluntary Assessment Program until December 28, 2001 |
December 19, 2001 |
