|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 1-2012 |
Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers |
February 20, 2012 |
|
RR No. 2-2012 |
Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals |
February 20, 2012 |
|
RR No. 3-2012 |
Prescribes the effectivity 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 |
February 20, 2012 |
|
RR No. 4-2012 |
Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilities |
March 28, 2012 |
|
RR No. 5-2012 |
Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997 |
April 2, 2012 |
|
RR No. 6-2012 |
Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities |
April 2, 2012 |
|
RR No. 7-2012 |
Amends the consolidated Revenue Regulations on primary registration, updates and cancellation |
April 2, 2012 |
|
RR No. 8-2012 |
Further amends Revenue Regulations relative to the “De Minimis Benefits” |
May 11, 2012 |
|
RR No. 9-2012 |
Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales |
June 1, 2012 |
|
RR No. 10-2012 |
Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System |
June 1, 2012 |
|
RR No. 11-2012 |
Amends certain provisions of RR No. 1-2011 |
August 17, 2012 |
|
RR No. 12-2012 |
Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor |
October 12, 2012 |
|
RR No. 13-2012 |
Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended |
October 12, 2012 |
|
RR No. 14-2012 |
Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions |
November 7, 2012 |
|
RR No. 15-2012 |
Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices |
December 5, 2012 |
|
RR No. 16-2012 |
Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose |
December 7, 2012 |
|
RR No. 17-2012 |
Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue Regulations |
December 26, 2012 |
|
RR No. 18-2012 |
Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof |
December 28, 2012 |
