|
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 |
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 |
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 |
January 30, 2003 |
|
RR No. 5-2003 |
Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) |
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 |
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) |
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 |
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 |
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" |
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 |
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 |
March 11, 2003 |
|
RR No. 13-2003 |
Further defers the implementation of RR No. 4-2003, as amended, until May 18, 2003 |
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 |
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 |
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" |
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 |
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 |
May 15, 2003 |
|
RR No. 19-2003 |
Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until September 8, 2003 |
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 |
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 |
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 |
August 13, 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 |
August 28, 2003 |
|
RR No. 24-2003 |
Amends RR No. 16-2003 relative to the taxation of Privilege Stores. |
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. |
September 16, 2003 |
|
RR No. 26-2003 |
Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use. |
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. |
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. |
November 20, 2003 |
|
RR No. 29-2003 |
Prescribes the policies and procedures for the advance payment of VAT on the sale of flour. |
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. |
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. |
December 18, 2003 |
