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 |
January 20, 2004 |
RR No. 2-2004 |
Further enhances the rules on the advance payment of VAT on the sale of refined sugar |
February 26, 2004 |
RR No. 3-2004 |
Suspends the implementation of withholding tax on income payments made to suppliers of agricultural products |
March 12, 2004 |
RR No. 4-2004 |
Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugar |
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 |
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" |
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 |
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 |
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 |
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 |
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 |
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 |
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" |
December 29, 2004 |