No. of Issuance |
Subject Matter |
Date of Issue |
RR No. 1-2011 |
Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker |
February 24, 2011 |
RR No. 2-2011 |
Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts |
March 2, 2011 |
RR No. 3-2011 |
Provides the policies, guidelines and procedures on the application for change in accounting period |
March 7, 2011 |
RR No. 4-2011 |
Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes |
March 15, 2011 |
RR No. 5-2011 |
Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits" |
March 16, 2011 |
RR No. 6-2011 |
Suspends the implementation of RR No. 2-2011 |
March 16, 2011 |
RR No. 7-2011 |
Prescribes the policies in the tax treatment of campaign contributions and expenditures |
June 14, 2011 |
RR No. 8-2011 |
Amends certain provisions under Annex A of RR No. 23-2003 relative to the revised tax classification of new brands of alcohol products and variants thereof |
June 21, 2011 |
RR No. 9-2011 |
Amends RR No. 3-2011 relative to the policies, guidelines and procedures on the application for change in accounting period |
June 29, 2011 |
RR No. 10-2011 |
Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007, otherwise known as the "Consolidated Value-Added Tax Regulations of 2005", as amended |
July 7, 2011 |
RR No. 11-2011 |
Defines gross receipts for Common Carrier's Tax for international carriers pursuant to Section 118 of the Tax Code, amending Section 10 of RR No. 15-2002 |
July 20, 2011 |
RR No. 12-2011 |
Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities |
July 25, 2011 |
RR No. 13-2011 |
Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009” |
July 25, 2011 |
RR No. 14-2011 |
Amends certain provision of RR No. 5-2000, as amended, prescribing the regulations governing the manner of the issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer |
July 29, 2011 |
RR No. 15-2011 |
Amends Section 5 of Revenue Regulations No. 12-2011 |
August 31, 2011 |
RR No. 16-2011 |
Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended, thereby amending certain provisions of RR No. 16-2005, as amended, otherwise known as the “Consolidated VAT Regulations of 2005” |
October 28, 2011 |
RR No. 17-2011 |
Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” |
October 28, 2011 |
RR No. 18-2011 |
Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt |
November 21, 2011 |
RR No. 19-2011 |
Prescribes the new Income Tax forms |
December 9, 2011 |