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
(published in Manila times on Jan. 22, 2004) 
Digest | 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 
(published in Manila Standard on Feb. 28, 2004)
Digest | Full Text

February 26, 2004

RR No. 3-2004

Suspends the implementation of withholding tax on income payments made to suppliers of agricultural products 
(published in Manila Standard on March 17, 2004)
Digest | 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 
(published in Taliba on March 31, 2004) 
Digest | 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
(published in Manila Bulletin on May 22, 2004)
Digest | 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" 
(published in Manila Bulletin on May 22, 2004)
Digest | 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 
(published in Phiippine Star on May 28, 2004)
Digest | 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 
(published in Philippine Star on may 28, 2004)
Digest | 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 
(published in Manila Standard on July 1, 2004)
Digest | 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
(published in Manila Standard on Nov. 25, 2004)
Digest | Full Text

November 23, 2004

RR No. 11-2004

Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/Invoices
(published in Manila times on Jan. 20, 2005) 
Digest | Full Text | Annex A | Annex B | Annex C

December 21, 2004

RR No. 12-2004

Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003
(published in Manila Standard on Dec. 31, 2004) 
Digest | Full Text

December 29, 2004

RR No. 13-2004

Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" 
(published in Manila Standard on Dec. 31, 2004)
Digest | Full Text

December 29, 2004