bir revenue regulation
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OFFICE OF THE NATIONAL ADMINISTRATIVE REGISTER
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Date Filed Ref. No. Subject No. Subject Title Date Adopted
14-Dec-10 10-445 Rev. Regs. No. 11-2010
Further Clarifying the Term "Managerial and
Technical Positions" Under Sec. 2.57.1 (D) of
Revenue Regulations (RR) No. 2-98, as
Amended by RR No. 12-2001, ImplementingSection 25 (C) of the NIRC of 1997 (Tax Code),
as Amended and Modifying for this Purpose
Revenue Memo Cir. (RMC) No. 41-09 including
Guidelines on Availment of the Fifteen Percent
(15%) Preferential Income Tax Rate for QualifiedFilipino Personnel Employed by Regional or Area
Headquarters (RHQs) and Regional Operating
Headquartes (ROHQs of Multinational Companies
26-Oct-10
14-Dec-10 10-445 Rev. Regs. No. 12-2010
Regulations Providing for the Policies,Guidelines and Procedures in the
Implementation of the Tax Subsidy to be
Granted by the Fiscal Incentives Review Board
to the Millennium Challenge Account-Philippines
for the Philippine Compact Program
18-Oct-10
14-Dec-10 10-445Rev. Memo Cir. No. 82-
2010
Clarification on the filing of BIR Form No. 1947
Pursuant to the Provisions of Rev. Reg. No. 11-
2010 dated October 28, 2010
05-Nov-10
14-Dec-10 10-445Rev. Memo Cir. No. 86-
2010
Publshing the Full Text of Opinion No. 48, S.
2010 of the Department of Justice15-Nov-10
14-Dec-10 10-445Rev. Memo Cir. No. 91-
2010
Provides Basic Questions and Answers to Clarify
on the Increase in the Statutory Minimum Wage
and Other Concerns in Relation to the Income
Tax Exemption Given to Mimimum Wage Earner
under RA No. 9504, as Implemented by RevenueRegulations 10-2008
02-Dec-10
DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
3-Nov-10 09-406 Rev. Regs. No. 7-2009 Implementing the Electronic DocumentaryStamp Tax System to Replace the Doc. Stamp
Tax Electronic Imprinting Machine
29-Jun-09
20-Oct-10 10-385 Rev. Regs. No. 10-2010 Exchange of Information Regulations 06-Oct-10
20-Oct-10 10-385Rev. Memo Ord. No. 72-
2010
Guidelines on the Processing of Tax Treaty Relief
Applications (TTRA) Pursuant to Existing Phil.
Tax Treaties
25-Aug-10
20-Oct-10 10-385Rev. Memo Ord. No. 76-
2010
Prescribing the Policies and Guidelines in theIssuance of Certificate of Tax Exemption of
Cooperatives and the Monitoring Thereof
27-Sep-10
14-Sep-10 10-343 Rev. Regs. No. 8-2010
Amending Rev. Regulations No. 7-2010
Implementing the Tax Privileges Provisions of RANo. 9994, Otherwise Known as the "Expanded
Senior Citizens Act of 2010"
03-Sep-10
14-Sep-10 10-343 Rev. Regs. No. 9-2010
Providing for Policies and Guidelines for the
Abatement of Surcharges and/or Compromise
Penalties in Relation to the Filing of Tax Returns
and Payment of Taxes Under Certain Conditions
13-Sep-10
14-Sep-10 10-343Rev. Memo Cir. No. 63-
2010Value Added Tax on Tollway Operators 19-Jul-10
14-Sep-10 10-343Rev. Memo Cir. No. 67-
2010
Circularizing Revocation of BIR Ruling No. DA
722-20610-Aug-10
14-Sep-10 10-343Rev. Memo Cir. No. 70-
2010
Revocation of BIR Ruling Nos. DA 413-04 andDA 436-04, and Clarification of the Basis in
Computing Depreciation of Property, Plant and
Equipment
09-Aug-10
22-Jul-10 10-286 Rev. Regs. No. 6-2010
Regulations Providing for the Policies, Guidelines
and Procedures in the Implementaion of the TaxSubsidy Granted Under Sections 17 (c) of RA
3591 (Phil. Deposit Insurance Corporation
[PDIC] Charter), as Amended by RA 9576
29-Jun-10
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
22-Jul-10 10-286 Rev. Regs. No. 7-2010
Implementing the Tax Privileges Provisions of RA9994, Otherwise Known as the "EXPANDED
SENIOR CITIZENS ACT OF 2010" andPrescribing the Guidelines for the Availment
Thereof
20-Jul-10
22-Jul-10 10-286 Rev.Memo Cir. No. 45-2010
Circularizing Sec. 4 of RA 9994, An Act Creating
Additional Benefits and Privileges to Senior
Citizens, Further Amending RA 7432, asAmended, Otherwise Known as "An Act to
Maximize the Contribution of Senior Citizens to
Nation Building, Grant Benefits and Special
Privileges and for Other Purposes
02-Jun-10
22-Jul-10 10-286 Rev.Memo Cir. No. 46-2010
Circularizing Sec. 35 of RA No. 10066 entitled"An Act Providing for the Protection and
Conservation of the National Cultural Heritage,
Strengthening the National Commission for
Culture and Arts (NCAA) and Its Affiliated
Cultural Agencies, and For Other Purposes
02-Jun-10
22-Jul-10 10-286 Rev.Memo Cir. No. 47-2010
Circularizing Sec. 14 of RA No. 10028, an Act
Expanding the Promotion of Breastfeeding,
Amending for the Purpose of RA No. 7600,
Otherwise Known as "An Act Providing
Incentives to All Gov't and Private HealthInstitutions with Rooming-in and Breastfeeding
Practices, and For Other Purposes
02-Jun-10
22-Jul-10 10-286 Rev.Memo Cir. No. 49-2010
Further Amending Certain Portions of RMC No.
30-2008 as Amended by RMC No. 59-2008, on
the Subject of the Taxability of InsuranceCompanies for Minimum Corporate Income Tax
(MCIT), Business Tax and Doc.Stamp Tax
Purposes
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
22-Jul-10 10-286 Rev.Memo Cir. No. 52-2010
Publishing the Full Text of JOINT ORDER No. 1-2010 dated April 5, 2010 by the Secretary of the
Department of Finance (DOF) andCommissioners of Bureau of Customs (BOC) and
Bureau of Internal Revenue (BIR), respectively,
entitled Valuation of Motor Vehicles
22-Jun-10
22-Jul-10 10-286 Rev.Memo Cir. No. 53-2010
Circularizing Sec. 23 of RA No. 10086 entitled
"An Act Strengthening People's Nationalismthrough Philippine History by Changing the
Nomenclature of the National Historical Institute
into the National Historical Commission of the
Phils., Strengthening Its Powers and Functions,and for Other Purposes"
12-May-10
22-Jul-10 10-286 Rev.Memo Cir. No. 57-2010
Circularizing Secs. 3, 4 and 7 of RA No. 10083,
An Act Amending RA No. 9490, Otherwise
Known as the "Aurora Special Economic Zone
Act of 2007"
no date
22-Jul-10 10-286 Rev.Memo Cir. N0. 58-2010
Circularizing Secs. 10,11,12,13,14,15,16,17 and18 of RA No. 9856 entitled "An Act Providing the
Legal Framework for Real Estate Investment
Trust and for Other Purposes"
no date
22-Jul-10 10-286 Rev.Memo Cir. N0. 59-2010
Circularizing Sec. 5 and 6 of RA No. 10072
entitled "An Act Recognizing the Phil. NationalRed Cross as an Independent Autonomous Non-
Government Organization Auxiliary to the
Authorities of the Republic of the Philippines in
the Humanitarian Field, to be Known as the
Philippine Red Cross"
20-Apr-10
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
22-Jul-10 10-286 Rev.Memo Cir. N0. 62-2010Publishing the Full Text of Department OrderNo. 18-2010 dated June 25, 2010 of the
Department of Finance on the NationwideCoverage of the Mandatory Marking of Kerosene
15-Jul-10
3-Jun-10 10-224 Rev. Regs. No. 5-2010
Amending Section 3(D) and 12 of RR No. 11-
2008 Pertaining to the Provisions on the
Issuance of TIN Card and the Transfer of
Registration
25-May-10
3-Jun-10 10-224 Rev. Memo Cir No.30- 2010Value-Added Tax on Toll Fees Paid by Private
Motor Vehicles26-May-10
3-Jun-10 10-224 Rev. Memo Cir No.39- 2010Verification of VAT Compliance of Health
Maintenance Organizations
21-May-10
3-Jun-10 10-224Rev. Memo Ord. No. 42-
2010
Prohibition on the Issuance of Temporary
Restraining Orders on the Collection of Taxes
Against the BIR by Courts other than the Court
of Tax Appeals, the Issuance of Warrants of
Distraint and Garnishment and/or Levy on FinalDecisions of the BIR on Disputed Assessments,
Cases Filed Before the Court of Tax Appeals, and
the Sale of Property Distrained and Garnished
04-May-10
6-Apr-10 10-146 Rev. Regs. No. 2-2010
Amendment to Secs. 6 and 7 of RR No. 16-2008
with Respect to the Determination of theOptional Standard Deduction (OSD) of General
Professional Partnerships (GPPs) and the
Partners thereof, as well as the Manner and
Period for making the Election to Claim OSD in
the Income Tax Returns
18-Feb-10
6-Apr-10 10-146 Rev. Regs. No. 3-2010Submission of the Statement of Management
Responsibility24-Feb-10
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
6-Apr-10 10-146 Rev. Regs. No. 4-2010Amending Rev. Regs. No.11-2006 on theAccreditation of Tax Practitioners/Agents as a
Prerequisite to Their Practice or RepresentationBefore the BIR
24-Feb-10
6-Apr-10 10-146Rev. Memo Cir. No. 12-
2010
Circularizing the Full Text of Joint Rules and
Regulations Implementing Articles 60, 61 and
144 of RA No. 9520, Otherwise Known as the
"Phil. Cooperative Code of 2008" in Relation toRA No. 8424 of the NIRC, as Amended
11-Feb-10
6-Apr-10 10-146Rev. Memo Cir. No. 18-
2010
Clarification on the Coverage and Taxability of
Amusement Places under Section 125(b) of the
NIRC (Tax Code) of 1997, as Amended
01-Mar-10
6-Apr-10 10-146Rev. Memo Cir. No. 21-
2010
Reiteration of the Applicable Penalties for
Employers who Fail to Withhold, Remit, Do the
Year-End Adjustment and Refund of Employees
of the Excess Witholding Taxes on Compensation
08-Mar-10
6-Apr-10 10-146Rev. Memo Cir. No. 22-
2010
Publishing the Full Text of RA No. 10001 entitled
"An Act Reducing the Taxes on Life Insurance
Policies, Amending for this Purpose Sections 123
and 183 of the NIRC Code of 1997, as Amended"
08-Mar-10
6-Apr-10 10-146Rev. Memo Cir. No. 29-
2010
Publishing the Full Text of RA No. 10021 entitled"An Act to Allow the Exchange of Information by
the Bureau of Internal Revenue on Tax Matters
Pursuant to Internationally-Agreed Tax
Standards, Amending Sections 6(F), And 270 of
the NIRC of 1997, as Amended, and for OtherPurposes"
19-Mar-10
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
6-Apr-10 10-146Rev. Memo Cir. No. 28-
2010
Circularizing the Full Text of RA No. 10026entitled "An Act Granting Income Tax Exemptionto Local Water Districts by Amending Sec. 27(C)
of the NIRC Code of 1997, as Amended, and
Adding Sec. 289-A to the Code, for the Purpose"
22-Mar-10
2-Feb-10 10-053 Rev. Regs. No. 9-2009Maintenance, Retention, and Submission of
Electronic Records23-Dec-09
2-Feb-10 10-053 Rev. Regs. No. 10-2009
Amending Further Secs. 2.57.2 and 2.58 of RR
No. 2-98, as Amended, Clarifying that Sub-
Paragraph (W) as Recently Issued Under RR No.
8-2009 should be Sub-Paragraph (X), and OtherConcerns
no date
2-Feb-10 10-053Rev. Memo Cir. No. 63-
2009
Primer on Creditable Withholding Tax on
Campaign Expenditures Prescribed in RR No. 8-
2009
12-Nov-09
2-Feb-10 10-053Rev. Memo Cir. No. 72-
2009VAT Liability of the Tollway Operators 21-Dec-09
2-Feb-10 10-053 Rev. Regs. No. 1-2010
Amending Further Sec. 3 of RR No. 9-2001, as
last Amended by RR No. 10-2007, Expanding
the Coverage of Taxpayers Required to File
Returns and Pay Taxes Through the Electronic
Filing and Payment System (EFPS) of the BIR
21-Jan-10
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
3-Nov-09 09-406Rev. Memo Cir. No. 51-
2009
Clarification on the Requirement for the
Submission of Summary Lists of Sales(SLS)/
Summary Lists of Purchases (SLP); theImposition of Penalties for Their Non-
Submission; the Issusance of Subphoena Duces
Tecum; and the Imposition of Penalties for
Failure to Obey Summons, Pursuant to RR 8-
2002, as Incorporated in RR No. 16-2005, andRMO No.12-2009
15-Sep-09
3-Nov-09 09-406Rev. Memo Cir. No. 57-
2009
Publishing the Full Text of the Memo of
Secretary of Finance Margarito B. Teves
Directing the BIR to Stop Issuing TaxAssessments for Taxable Year 2009 Against
Cooperatives Registered with the Cooperative
Development Authority based on the Old
Cooperative Law
05-Oct-09
3-Nov-09 09-406Rev. Memo Ord. No. 31-
2009
Policies and Guidelines for the Reporting of
Casualty Losses16-Oct-09
3-Nov-09 09-406 Rev. Regs. No. 8-2009
Amending Further Secs. 2.57.2 and 2.57.3 of RR
No. 2-98, as Amended, Subjecting to Creditable
Withholding Tax the Income Payments Made by
Political Parties and Candidates of Local and
National Elections of All Their CampaignExpenditures and Income Payments Made by an
Individual or Juridical Person Forming Part of
their Campaign Contributions to Candidates of
Local and National Elections and to Political
Parties
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
3-Nov-09 09-406 Rev. Regs. No. 7-2009
Implementing the Electronic Documentary
Stamp Tax System to Replace the Documentary
Stamp Tax System to Replace the DocumentaryStamp Tax Electronic Imprinting Machine
29-Jun-09
24-Jul-09 09-272 Rev. Regs. No. 6-2009
Amending Further Pertinent Provisions of RR No.
2-98, as Amended, Providing for an Additional
Criteria in the Determination of Top 20,000
Private Corporations, Including the Threshold ontheir Purchases of Agricultural Products, and
Additional Transactions Subject to Creditable
Withholding Tax on Income Payments Made by
the Top 5,000 Individual Taxpayers Engaged inTrade/Business or Pratice of Profession
03-Jun-09
24-Jul-09 09-272Rev. Memo Cir. No. 26-
2009
Revocation/Cancellation of BIR RR 7 Ruling No.
RR 7-003-876 dated Sept. 13, 2006 Addressed
to Trendset Manpower Services Relative to its
Request for Exemption from the 2% Creditable
Withholding Tax, Prescribed in RR No. 17-2003,On the Sale of Services for Purposes of
Computing its Gross Receipts
11-May-09
24-Jul-09 09-272Rev. Memo Cir. No. 29-
2009
Clarifying Certain Issues Relative to the
Processing of Claims for Tax Credit/Refund16-Apr-09
24-Jul-09 09-272Rev. Memo Cir. No. 31-
2009
Circularizing the Memorandum of theCommissioner Disallowing Bangko Sentral ng
Pilipinas Claimed Interest Expense for Taxable
Year 2005
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
24-Jul-09 09-272Rev. Memo Ord. No. 18-
2009
An Order Dispensing the Necessity of Securing a
Ruling from the BIR as A Requisite for the
Issuance of CAR/TCL on the Conveyance of Landand Common Areas by the Real Estate
Developer to the Condominium Corporation
Organized in Accordance with the Provisions of
RA No. 4726 for the Purpose of Holding Title to
and Managing and Maintaining the Land and theCommon Areas for the Benefit of the
Condominium Unit Owners, as well as
Prescribing the Policies and Guidelines to be
Observed in the Issuance of CAR/TCL in RespectThereto
26-Apr-09
27-May-09 09-186Rev. Memo Cir. No. 18-
2009
Acceptance and Reporting of Tax Returns and
Payments27-Mar-09
27-May-09 09-186Rev. Memo Cir. No. 22-
2009
Clarifying the Allowable Claims for Personal and
Additional Exemptions and Optional Standard
Deductions (OSD) Pursuant to RR Nos. 10-2008and 16-2008 Respectively
12-Apr-09
27-May-09 09-186Rev. Memo Cir. No. 24-
2009
Circularization of the Relevant Excerpts from the
Supreme Court Decision in GR No. 171138, on
the Issue of the Imposition of Doc. Stamps Tax
on Pawn Tickets
05-May-09
27-May-09 09-186 Rev. Regs. No. 5-2009
Reverting the Venue for the Filing of Returns and
Payment of Capital Gains Tax, Creditable
Withholding Tax and Doc. Stamp Tax Due on
Sale, Transfer or Exchange of Real Property of
Large Taxpayers to the Place Where the Propertyis Located
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
27-May-09 09-186 Rev. Regs. No. 4-2009
Amending the Provisions of Sec. 24 of RR No. 3-
2006 Pertaining to the Incremental Revenue
Under RA No. 9334
03-Apr-09
27-May-09 09-186 Rev. Reg. No.3-2009
Amending Further RR No. 9-2001, as Amended
by RR No. 2-2002, RR No. 9-2002, RR No. 26-
2002, RR-5-2004, and RR-10-2007 Expanding
the EFPS Coverage to Include the Top 20,000
Private Corporations Duly Identified Under RRNo. 14-2008
09-Feb-09
27-May-09 09-186Rev. Memo Ord. No. 12-
2009
Enjoining the Strict Implementation of the
Penalty Provisions for the Non-submission of
Quarterly Summary Lists of Sales and Purchases
28-Apr-09
20-Mar-09 09-114Rev. Memo Cir. No. 16-
2009
Clarifying the Instruments Embraced by theTerm "Deposit Substitutes" Under RR No. 8-
2008
09-Feb-09
20-Mar-09 09-114 Rev. Memo Cir. No. 9-2009
Circularizing the Full text of Dept. Order No. 4-
09 dated Jan. 5, 2009 Entitled "Lifting of the
Suspension of Effectivity of Dept Order Nos. 35-05 and 36-05"
09-Feb-09
20-Mar-09 09-114 Rev. Regs. No. 1-2009
Rules and Regulations Implementing RA No.
9442, Entitled "An Act Amending RA 7277,
Otherwise Known as the Magna Carta for
Persons with Disability," Relative to the TaxPrivileges of Persons with Disability and Tax
Incentives for Establishments Granting Sales
Discounts
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
20-Mar-09 09-114 Rev. Regs. No. 2-2009
Amending Further Secs. 2.57.2 and 2.58 of RR
No. 2-98, as Amended, Subjecting to Creditable
Withholding Tax the Interest Portion of theRefund of Meter Deposits by Meralco and Other
Distribution Utilities to Residential and Non-
Residential Electricity Consumers/Customers
04-Feb-09
9-Jan-09 09-017 Rev. Regs. No. 14-2008
Amending Further Section 2.57.2(M) of RR No. 2
98, as Amended, Increasing the Coverage ofWithholding Tax Agents Required to Withhold
1% from Regular Suppliers of Goods and 2%
from Regular Suppliers of Services from the Top
10,000 Private Corporations to Top 20,000Private Corporations
26-Nov-08
9-Jan-09 09-017 Rev. Regs. No. 15-2008
Prescribing the Manner of Computing the
Incremental Revenue to be Used as Basis of the
Fifteen Percent (15%) Share of the Beneficiary
Provinces Producing Burley and Native Tobacco
in the Excise Tax Collection from TobaccoProducts Under RA No. 8240
21-Nov-08
9-Jan-09 09-017 Rev. Regs. No. 16-2008
Implementing the Provisions of Section 34 (L) of
the Tax Code of 1997, as Amended by Section 3
of RA 9504, Dealing on the Optional Standard
Deduction (OSD) Allowed to Individuals andCorporations in Computing their Taxable Income
26-Nov-08
9-Jan-09 09-017Rev. Memo Cir. No. 77-
2008
Taxability of Director's Fees Received by
Directors Who are not Employees of the
Corporation for VAT or Percentage Tax Purposes
as Espoused Under RMC No. 34-2008
24-Nov-08
9-Jan-09 09-017Rev. Memo Cir. No. 82-
2008Registration of Manual Books of Accounts 13-Nov-08
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
25-Nov-08 08-429Rev. Memo Cir. No. 72-
2008
Prescribes and Clarifies the Guidelines and
Procedures in the Issuance of Taxpayer
Identification Number (TIN) to Securities andExchange Commission's (SEC) Registrants
Pursuant to MOA Between the SEC and BIR in
the Implementation of the Electronic Exchange
of Information Among Gov't Agencies, in
Relation to the Implementation of RMO No. 30-2005
03-Nov-08
25-Nov-08 08-429 Rev. Memo Cir. No. 74-2008
Publishing the Full Text of Joint Cir. No. 2008-
01, Guidelines and Procedure for the Release of
the LGU Shares from the VAT in Lieu ofFranchise Tax Collected from RacetrackOperations of the Manila Jockey Club, Inc.
(MJCI) and Phil. Racing Club, Inc (PRCI)
02-Oct-08
25-Nov-08 08-429Rev. Memo Cir. No. 73-
2008
Publishing the Full Text of the Records
Disposition Schedule of the BIR which was
Approved by the Acting Executive Director of theNational Archives of the Phils. (NAP) on June
05,2008
02-Oct-08
5-Nov-08 08-400 Rev. Regs. No. 13-2008
Consolidated Regulations on Advance Value
Added Tax on the Sale of Refined Sugar;
Amendng and/or Revoking All RevenueIssuances Issued to this Effect, and for Other
Related Purposes
19-Sep-08
30-Sep-08 08-352 Rev. Regs. No. 10-2008
Implementing Pertinent Provisions of RA 9504
"An Act Amending Secs. 22, 24, 34, 35, 51 and
79 of RA 8424, as Amended, Otherwise Knownas the NIRC" Relative to Withholding of Income
Tax on Compensation and Other Concerns
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
30-Sep-08 08-352 Rev. Regs. No. 11-2008Consolidated Revenue Regulations on Primary
Registration, Its Updates, and Cancellation 15-Aug-08
30-Sep-08 08-352 Rev. Memo Cir. No. 66-08Filing and Payment of Tax Returns of Newly
Transferred Taxpayers12-Aug-08
30-Sep-08 08-352 Rev. Memo Cir. No. 67-08Acceptance and Reporting of Tax Returns and
Payments14-Aug-08
30-Sep-08 08-352 Rev. Regs. No. 9-2008
Basis of the 15% Share of the Beneficiary
Provinces in the Excise Tax Collection fromLocally Manufactured Virginia-type Cigarettes
under RA 7171
09-Sep-08
30-Sep-08 08-352 Rev. Regs. No. 12-2008
Basis of the Fifteen Percent (15) Share of the
Beneficiary Provinces in the Excise Tax Collectionfrom Locally Manufactured Virginia-typeCigarettes Under RA 7171
23-Sep-08
30-Sep-08 08-352 Rev. Memo Cir. No. 65-08
Clarifying the Business Taxation on the Activities
Undertaken by the Bangko Sentral ng Pilipinas
(BSP) in Pursuance of its Mandate as the
Independent Central Monetary Authority of theRepublic of the Phils.
05-Sep-08
4-Sep-08 08-322 Rev. Regs. No. 8-2008
Supplementing RR No. 09-2004, as Amended by
RR 10-2004 Clarifying that the Transactions of
the BSP Entered Into in the Exercise of Its
Governmental/Regulatory Authority are Outsideof the Coverage of the Gross Receipts Tax
Imposed Under Secs.121 and 122 of the 1997
NIRC Code, as Last Amended by RA 9337
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
4-Sep-08 08-322 Rev. Memo Cir. No.44-2008
Publishing the Full Text of Dept. Order No. 9-08,
"Implementing Rules and Regulations on the
Accessibility of Information on TaxpayersBetween the BIR and the Local Government
Units for Tax Collection Purposes Pursuant to EO
No. 646"
05-May-08
4-Sep-08 08-322 Rev. Memo Cir. No.46-2008
Clarification of Issues Concerning Common
Carriers by Air and Their Agents Relative to theRevenue and Receipt from Transport of
Passengers, Goods/Cargoes and Mail, and from
Excess Baggage
01-Feb-08
4-Sep-08 08-322 Rev. Memo Cir. No. 47-2008 Procedures in Handling Taxpayers' Request forTransfer of Registration 19-Jun-08
4-Sep-08 08-322 Rev. Memo Cir. No 49-2008
Composition of the National Evaluation Board
Contemplated in Sec. 204 of the Tax Code of
1997
18-Jun-08
4-Sep-08 08-322 Rev. Memo Cir. No.55-2008
Deadline of Corporate Taxpayers for the Filing of
the 2nd Quarter Income Tax Return,Clarification on the Procedure in the Filing of Tax
Returns and Enunciating Revised Rules on
Remittance of Collection and Submission of
Collection Reports by Accredited Collection
Agents
12-Aug-08
4-Sep-08 08-322 Rev. Memo Cir. No.58-2008
Clarifying the Time Within Which to Reckon the
Redemption Period on the Foreclosed Asset and
the Period Within which to Pay Capital Gains Tax
on Creditable Withholding Tax and Doc. Stamp
Tax on the Foreclosure of Real Estate Mortgageby those Governed by the General Banking Law
of 2000 (RA No. 8791), as well as the Venue
for the Payment of These Taxes
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
4-Sep-08 08-322 Rev. Memo Cir. No.59-2008
Amending Certain Portions of RMC No 30-2008
on the Subject of the Taxability of Insurance
Companies for Minimum Corporate Income Tax(MCIT), Business Tax and Documentary Stamp
Tax Purposes
23-Aug-08
4-Sep-08 08-322 Rev. Memo Cir. No.56-2008
Procedure on the Handling of Taxpayer's
Application for Cancellation of Business
Registration, and Warning on the Use of OfficialReceipts/Sales Invoices of Dissolved Businesses
for Purposes of Claiming Input Taxes
25-Jul-08
26-May-08 08-195 Rev. Regs. No.7-2008
Taxation on the Sale to the Bangko Sentral ng
Pilipinas of Gold and Other Metallic MineralProducts Extracted or Produced by Small-ScaleMiners, and Further Amending Section 2.57.2
(T) of RR 2-98, as Amended
25-Mar-08
6-May-08 08-161 Rev. Regs. No.6-2008
Consolidated Regulations Prescribing the Rules
on the Taxation of Sale, Barter, Exchange or
Other Disposition of Shares of Stock Held asCapital Assets
22-Apr-08
24-Apr-08 08-155 Rev. Regs. No.5-2008
Further Amendments to RR Nos. 2-98 and 3-98,
as Last Amended by RR No. 10-2000, with
Respect to "De Minimis Benefits"
17-Apr-08
22-Apr-08 08-149 Rev. Memo Cir. No.34-2008 Tax treatment of Director's Fees for Income Taxand Business Tax Purposes
15-Apr-08
21-Apr-08 08-147 Rev. Regs. No.4-2008
Amending the Venue for the Payment of Capital
Gains Tax, Creditable Withholding Tax and Doc.
Stamps Tax Due on Onerous Transfers of Real
Properties Owned by Taxpayers Classified asLarge Taxpayers Pursuant to RR 1-98 as
Amended, Thereby Amending for this Purpose
Pertinent Provisions of RR-8-98
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
15-Apr-08 08-141 Rev. Memo Cir. No.31-2008
Clarification of Issues Concerning Common
Carriers by Sea and Their Agents Relative to the
Transport of Passengers, Goods or Cargoes
30-Jan-08
10-Apr-08 08-132 Rev. Regs. No.3-2008
Amending Certain Provisions of Existing Revenue
Regulations on the Granting of Outright Excise
Tax Exemption on Removal of Excisable Articles
Intended for Export or Sale/Delivery toInternational Carriers or to Tax-Exempt
Entities/Agencies and Prescribing the Provisions
for Availing Claims for Product Replenishment
22-Jan-08
10-Apr-08 08-132 Rev. Memo Cir. No.21-2008Clarification on the Persons Liable to the TaxImposed Under Sec. 127 of the Tax Code and
the Crediting of Tax Collection to the Appropriate
Office of the BIR
29-Feb-08
10-Apr-08 08-132Rev. Memo Cir. No. 24-
2008
Clarifying the Scope of the Term "Direct Costs
and Expenses" that Should Comprise the "Cost
of Services" for Purposes of Computing theGross Income Subject to the 2% Minimum
Corporate Income Tax (MCIT) under Sec. 27(E)
and Sec. 28 (A) (2) of the 1997 National
Internal Revenue Code, as Amended
18-Mar-08
10-Apr-08 08-132 Rev. Memo Cir. No.25-2008 Doc. Stamp Tax (DST) on Certificates Issued byEducational Institutions
17-Mar-08
10-Apr-08 08-132 Rev. Memo Cir. No.29-2008
Publishing the Full Text of Dept Order No. 11-08
Dated March 18, 2008 "Clarification on the Last
Day for Availing of the Benefits under RA No.
9480, Otherwise Known as, the Tax Amnesty Actof 2007"
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
10-Apr-08 08-132 Dept. Ord. No. 11-08
Clarification on the Last Day for Availing of the
Benefits Under RA No. 9480, Otherwise Known
as, the Tax Amnesty Act of 2007
18-Mar-08
10-Apr-08 08-132 Rev. Memo Cir. No.30-2008
Clarifying the Taxability of Insurance Companies
for MCIT, Business Tax, and Doc. Stamp Tax
Purposes
01-Apr-08
4-Apr-08 08-130 Dept. Ord. No. 09--08
Implementing Rules and Regulations on the
Accessibility of Information on TaxpayersBetween the BIR and the LGU for Tax Collection
Purposes Pursuant to EO No. 646
26-Mar-08
4-Apr-08 08-130 Dept. Ord. No. 11-08
Clarification on the Last Day for Availing of the
Benefits Under RA No. 9480, Otherwise Knownas, the Tax Amnesty Act of 2007 18-Mar-08
7-Mar-08 08-095 Rev. Memo Cir. No.19-2008
Circularizing the Full Text of "A Basic Guide on
the Tax Amnesty Act of 2007" for Taxpayers
Who Wish to Avail of the Tax Amnesty Pursuant
to RA 9480 (Tax Amnesty Act of 2007)
22-Feb-08
7-Mar-08 08-095 Rev. Memo Cir. No.12-2008
Reiterating the Requirement for the Submissionof Tax Identification Number (TIN) and Other
BIR - Prescribed Returns/Documents as
Conditions for the Issuance/Renewal of Mayor's
Permit/License/Privilege Tax Receipt by the
Concerned Local Government Unit
08-Jan-08
7-Mar-08 08-095 Rev. Regs. No.2-2008
Amending Certain Rules and Regulations
Relative to the Collection and Remittance of
Taxes Paid to Authorized Agent Banks (AABS)
thru Over-The-Counter (OTC) and Electronic
Filing and Payment System (EFPS) andAmending Further the MOA Relative to
Accreditation of the AABS
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
7-Mar-08 08-095 Rev. Regs. No.1-2008
Amending Certain Provisions of RR No. 10-2006
Prescribing the Guidelines and Conditions for the
Tax Treatment of Securities Borrowing andLending Transactions Involving Shares of Stock
and Securities Listed in the Phil. Stock
Exchange
01-Feb-08
7-Mar-08 08-095 Rev. Regs. No.15-2007
Regulations Allowing for the Abatement of
Penalties/Surcharges and Interest onDisputed/Litigated Assessments
29-Nov-07
3-Jan-08 08-003 Rev. Regs. No.14-2007
Tax on Non-Governmental Organizations (NGOs)
and Cooperatives Engaged in Microfinance
Activities
11-Dec-07
3-Jan-08 08-003 Rev. Regs. No.13-2007Prescribing the Rules on the Advance Payment of
VAT/Percentage Tax on the Transport of
Naturally Grown and Planted Timber Products
15-Oct-07
3-Jan-08 08-003 Rev. Memo Cir. No.90-2007
Amending the Provisions of Question and Answer
(Q & A) No. 28 of the Previously Issued RMC 69-
2007 which Clarify Issues Concerning the TaxAmnesty Program Under RA No. 9480 as
Implemented by Dept Order No. 29-07
03-Dec-07
3-Jan-08 08-003 Rev. Memo Cir. No.88-2007
Publishing the Full Text of EO No. 671 Dated
October 22, 2007 - "Designating Entities that
will Certify and Accredit Charitable Organizationas Donee-Institutions Relative to the
Deductibility of the Tax Reform Act of 1997
07-Dec-07
3-Jan-08 08-003 Rev. Memo Cir. No.77-2007
Supplemental Provision to the Previously Issued
RMC 69-2007 on Issues Pertaining to the Tax
Amnesty Program Under RA No. 9480 asImplemented by Dept. Order No. 29-07
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
3-Jan-08 08-003 Rev. Memo Cir. No.76-2007
Prescribing Additional Mandatory Documentary
Requirements for One-Time Transactions
involving Transfers of Real Property
25-Oct-07
3-Jan-08 08-003 Rev. Memo Cir. No.73-2007
Re-issuing the Guidelines on the Proper
Treatment of Block Sale of Shares of Stock
Disposed of in the Stock Exchange
12-Nov-07
3-Jan-08 08-003 Rev. Memo Cir. No.72-2007
Circularizing the Full Text of AO No. 186,
Directing the City Assessor, Municipal Assessorand Provincial Assessor to Annotate in All Tax
Declarations the Serial Number of the Certificate
Authorizing Registration Issued by BIR
09-Oct-07
3-Jan-08 08-003 Rev. Memo Cir. No.71-2007Circularizing the Full Text of EO No. 646, on theAccessibility of Information on TaxpayersBetween the BIR and LGU for Tax Collection
Purposes
09-Oct-07
3-Jan-08 08-003 Rev. Memo Cir. No.70-2007
Clarification on the Proper Treatment of Cases
under Administrative or Judicial Protest for
Amnesty Tax Purposes
07-Nov-07
3-Jan-08 08-003 Rev. Memo Cir. No.69-2007
Clarification of Issues Concerning the Tax
Amnesty Program Under RA 9480 as
Implemented by Dept. Order No. 29-07
05-Nov-07
23-Oct-07 07-369 Rev. Memo Cir. No.59-2007
Clarifying the Effect of Suspension of RR No. 6-
2007 Otherewise Known as the "ConsolidatedRegulations on Advance Value-Added Tax on the
Sale of Refined Sugar, Amending and/or
revoking all Revenue Issuances Issued to this
Effect and for Other Related Purposes
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
23-Oct-07 07-369 Rev. Memo Cir. No.56-2007
Publishing the Full Text of Dept. Order No. 23-07
Dated July 26, 2007 Entitled "Mandating the
Marking of Imported Kerosene and Fuel Oilswhich are entered Tax and Duty Free to Prevent
the Unauthorized Diversion Thereof Into the
Domestic Market and for Other Purposes
10-Aug-07
23-Oct-07 07-369 Rev. Memo Cir. 55-2007
Publishing the Full Text of Dept. Order No. 29-07
dated August 15, 2007, "Implementing Rulesand Regulations (IRR) of RA No. 9480,"
Otherwise Known as "Tax Amnesty Act of 2007"
21-Aug-07
23-Oct-07 07-369 Rev. Memo Cir. No.53-2007
Reiteration of the Amendment Made by RA 9337
Imposing VAT on the Sale of Non-FoodAgricultural Products, Marine and ForestProducts and on the Sale of Cotton and Cotton
Seeds in their Original State
07-Aug-07
23-Oct-07 07-369 Rev. Regs. No.12-2007
Amending Certain Provisions of RR 9-98 Relative
to the Due Date Within Which to Pay Minimum
Corporate Income Tax (MCIT) Imposed onDomestic Corporations and Resident Foreign
Corporations Pursuant to Sec. 27(E) and Sec.
28(A) (2) of the 1997 NIRC, as Amended
10-Oct-07
23-Oct-07 07-369 Rev. Regs. No 11-2007Suspension of the Implementation of RR No. 6-
200715-Aug-07
7-Aug-07 07-283 Rev. Memo Cir. No.44-2007
Clarifyng the Taxability of Agricultural Suppliers
for Withholding Tax Purposes In Respect to
Sales Made to Top 10,000 Corporations and to
the Government in Relation to RR No. 3-2004
Which Suspended the Implementation ofWithholding Tax on Income Payments Made to
Suppliers of Agricultural Products Under Sec.
2.57.2 (S) of RR No. 2-98, as Amended
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
7-Aug-07 07-283 Rev. Memo Cir. No.43-2007
Compliance with the Requirements of RR No. 3-
2005 for Contractors Applying for Tax Clearance
Certificate for Bidding and Collection Purposes
02-Jul-07
7-Aug-07 07-283 Rev. Memo Cir. No.39-2007
Clarifying the Income Tax and VAT Treatment of
Agency Fees/Gross Receipts of Security Agencies
Including the Withholding of Taxes Due thereon
22-Jan-07
7-Aug-07 07-283 Rev. Regs. No 10-2007
Amending Further Sec. 3 of RR No. 9-2001, asLast Amended by RR 5-2004, Expanding the
Coverage on Taxpayers Required to File Returns
and Pay Taxes Through the Electronic Filing and
Payment System (EFPS) of the BIR
18-Jul-07
7-Aug-07 07-283 Rev. Regs. No 9-2007
Prescribing the Updated MinimumMonthly/Quarterly Gross Receipts in Computing
the Percentage Tax of Domestic Carriers and
Keepers of Garages
04-Jul-07
7-Aug-07 07-283 Rev. Memo Cir. No.50-2007
Tax Treatment of Sale, Barter or Exchange of
Goods or Properties or Sale or Exchange ofServices Made by Suppliers from the Customs
Territory to Registered Freeport Zone
Enterprises in the Subic Freeport Zone (SPZ),
the Clark Freeport Zone (CFZ) as well as Poro
Point Freeport Zone (PPFZ), and Vice-Versaunder Secs. 12 & 15 of RA No. 7227, as
Amended by RA No. 9400
30-Jul-07
7-Aug-07 07-283 Rev. Memo Cir. No.49-2007Lifting the Suspension of Certain Provisions of
RR No. 3-2006 Provided under RMC 10-200616-Jul-07
7-Aug-07 07-283 Rev. Regs. No 8-2007
Additional Compliance Requirements ofConcerned Taxpayers in the light of Mandatory
Adoption of the Phil. Financial Reporting
Standards
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
7-Aug-07 07-283 Rev. Regs. No 7-2007
Amending Certain Provisions of RR 21-2002,
Implementing Sec. 6 (H) of the Tax Code of1997, Authorizing the Commissioner of Internal
Revenue to Prescribe Additional Procedural
and/or Documentary Requirements in
Connection with Preparation and Submission of
Financial Statements Accompanying the Tax
Returns
09-Jul-07
18-Jul-07 07-261 Rev. Regs. No.06-2007
Consolidated Regulations on Advance Value
Added Tax on the Sale of Refined Sugar,
Amending and/or Revoking All Revenue
Issuances Issued to this Effect, and for OtherRelated Purposes
21-Mar-07
18-Jul-07 07-261 Rev. Regs. No.05-2007
Prescribing the Guidelines and Conditions for the
Tax Treatment of Securities Borrowing and
Lending (SBL) or Securities Lending Transactions
(SLTs) involving the Fixed-Income Securities
Lending Program of the Phil. Dealing andExchange Corp.(PDEx)
06-Mar-07
18-Jul-07 07-261 Rev. Regs. No.04-2007
Amending Certain Provisions of RR No. 16-2005,
as Amended, Otherwise Known as the
"Consolidated Value-Added Tax Regulations of
2005
07-Feb-07
18-Jul-07 07-261 Rev. Regs. No.03-2007
Regulations Providing for the Policies, Guidelines
and Procedures in the Implementation of the
Expanded One-Time Administrative Abatement
of All Penalties/Surcharges and Interest on
Delinquent Accounts and Assessments
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
18-Jul-07 07-261 Rev. Regs. No. 01-2007
Amending RR No. 4-2006 Implementing the Tax
Privileges Provisions of RA 9257, OtherwiseKnown as the "Expanded Senior Citizens Act of
2003"
04-Dec-06
18-Jul-07 07-261 Rev. Regs. No.02-2007
Amending Certain Provisions of RR 16-2005
Otherwise Known as the Consolidated Value-
Added Tax Regulation of 2005
22-Dec-06
8-Jan-07 07-009 Rev. Regs. No 18-2006Improved Voluntary Assessment Program (IVAP)
for Taxable Year 2005 and Prior Years under
Certain Conditions
26-Sep-06
25-Oct-06 06-421 Rev. Regs. No 17-2006
Prescribing the Rules on the Accreditation,
Registration, and Use of Taximeter IssuingReceipts (TIR) Systems and /or Models andOther Similar Types of Machines Generating
Official Receipts
06-Sep-06
25-Oct-06 06-421 Rev. Regs. No 16-2006
Submission by Taxpayers of Electronic Books of
Accounts and other Accounting Records in the
Course of a Tax Audit/Investigation
15-Aug-06
25-Oct-06 06-421 Rev. Regs. No 15-2006
Implementing a One-Time Administrative
Abatement of All Penalties/Surcharges and
Interest on Delinquent Accounts and
Assessments (Preliminary or Final, Disputed or
not) as of June 30, 2006
18-Aug-06
25-Oct-06 06-421 Rev. Regs. No 14-2006
Providing for the Revised Implementing Rules of
Executive Order No. 399 (EO 399) as Amended
by Executive Order No. 422 (EO 422) Directing
the BIR to Established "No Audit Program (NAP)"
for the Purpose of Enhancing Tax Complianceand Increasing Tax Collections with Extension of
the Deadline for Availment Thereof
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
25-Oct-06 06-421 Rev. Regs No 13-2006
Amendment to Sub-paragraph 3.3 of RR No. 4-
2005 03-Apr-06
16-Aug-06 06-329 Rev. Regs. No 12- 2006
Rules and Regulations Implementing the TaxSubsidy Granted by Fiscal Incentives Review
Board (FIRB) to the Phil. National Police Service
Store System (PNPSSS)
20-Jun-06
16-Aug-06 06-329 Rev. Regs. No 11-2006
Consolidated Regulations on the Accreditation of
Tax Practitioners/Agents as a Pre-requisite totheir Practice or Representation Before the BIR
and Further Simplifying and Superseding RR No.
15-99
15-Jun-06
16-Aug-06 06-329 Rev. Regs. No 10-2006Prescribing the Guidelines and Conditions for theTax Treatment of Securities Borrowing andLending Transactions Invovling Shares of Stock
or Securities Listed in the Phil. Stock Exchange
23-Jun-06
16-Aug-06 06-329 Rev. Regs. No 09-2006
Amending Further Certain Provisions of RR No. 6
2005 as Amended, Implementing the Provisions
of EO No. 399 as Amended by EO No. 422,Otherwise Known as the "No Audit Program
(NAP)"
27-Jun-06
16-Aug-06 06-329 Rev. Regs. No 08-2006
Prescribing the Implementing Guidelines on the
Taxation and Monitoring of the Raw Materials
Used and the Bioethanol-Blended Gasoline (E-Gasoline) Produced under the Fuel Bioethanol
Program of the Department of Energy (DOE)
09-May-06
16-Aug-06 06-329 Rev. Memo.Cir.No. 35-2006
Clarifying the Proper VAT and EWT Treatment of
Freight and Other Incidental Charges Billed by
Freight Forwarders
21-Jun-06
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
16-Aug-06 06-329 Rev.Memo.Cir.No. 44-2006
Publishing the Full Text of R.A. No. 9343, An Act
Amending RA 9182, Otherwise Known as theSPV of 2010 for the Purpose of Allowing the
Establishment and Registration of New SPVs and
for Other Purposes
14-Jul-06
19-Jun-06 06-248 Rev. Memo Cir. No.31-2006VAT on the Construction or Renovation of Official
Buildings or Properties of the USA Embassy29-May-06
19-Jun-06 06-248 Rev. Memo Cir. No.22-2006
Clarifying Certain Issues Relating to the
Implementation of the Increase in the VAT Rate
from 10% to 12% on the Sale of Goods Pursuant
ot RA No. 9337
05-Apr-06
19-Jun-06 06-248 Rev. Regs. No 07-2006
Further Amending Certain Provisions of RR No. 62005, as Amended by RR No. 10-2005,
Implementing the Provisions of EO No. 399 as
Amended by EO No. 422, Otherwise Known as
the "No Audit Program (NAP)"
18-May-06
19-Jun-06 06-248 Rev. Regs. No 06-2006
Regulating the Use of Functional Currency otherthan the Phil. Peso in Financial Statements that
will be Submitted and in the Books of Accounts
that will be Maintained for Internal Revenue Tax
Purposes
16-Mar-06
7-Apr-06 06-158 Rev. Memo Cir. No.17-2006Clarifying Certain Provisions of RR No. 16-2005,Particulary on the 70 % Cap or Limitation on the
Deductible Input Tax for VAT Purposes
21-Feb-06
7-Apr-06 06-158 Rev. Memo Cir. No.16-2006
Application and Computation of the 32% and
35% Income Tax Rates for Taxable Year 2005 in
the Light of the Effectivity of RA 9337
21-Feb-06
7-Apr-06 06-158 Rev. Memo Cir. No.10-2006Suspension of the Implementation of Certain
Provisions of Section 20 B of RR No. 3-200611-Jan-06
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
7-Apr-06 06-158 Rev. Memo Cir. No.09-2006Clarifying the Amount Subject to VAT andExpanded Witholding Tax (Income Tax) of
Brokers and Others Similarly Situated and the
Other Parties with whom They Transact Business
25-Jan-06
7-Apr-06 06-158 Rev. Memo Cir. No.08-2006
Clarifying Certain Issues Relating to the
Implementation of the Increase in the VAT Rate
from 10% to 12% Pursuant to RA No. 9337
31-Jan-06
7-Apr-06 06-158 Rev. Memo Cir. No.07-2006
Publishing the Full Text of the Memorandum
from Exec. Sec. Eduardo R. Ermita Dated Jan.
31, 2006 Approving the Recommendation of the
Sec. of Finance to Increase the VAT Rate from
Ten Percent to Twelve Percent
31-Jan-06
7-Apr-06 06-158 Rev. Regs. No 05-2006 Implementation of RR 17-2005 08-Mar-06
7-Apr-06 06-158 Rev. Regs. No 04-2006
Implementing the Tax Privileges Provisions of RA
No. 9257, Otherwise Known as the "Expanded
Senior Citizens Act of 2003" and Prescribing theGuidelines in the Availment Thereof
02-Dec-05
26-Jan-06 06-054 Rev. Memo Cir. No. 6-2006Clarification to RR No. 14-2005, as last Amended
by RR No. 16-2005, Implementing RA No. 933703-Jan-06
26-Jan-06 06-054 Rev. Memo Cir. No.5-2006
Prescribing the Use of the Gov't Money PaymentChart Implementing Secs. 2.57.2 , 4.114 and
5.116 of RR No. 2-98 as Amended by RR No. 16-
2005 in Relation to Secs. 57 (B) 114(C) and 116
to 123 of RA No. 8424 as Amended by RA No.
9337
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
26-Jan-06 06-054 Rev. Regs. No 03-2006
Prescribing the Implementing Guidelines on the
Revised Tax Rates on Alcohol and TobaccoProducts, Pursuant to the Provisions of RA No.
9334, and Clarifying Certain Provisions of
Existing Revenue Regulations Relative Thereto
03-Jan-06
26-Jan-06 06-054 Rev. Regs. No 02-2006
Mandatory Attachment of the Summary Alphalist
of Withholding Agents of Income Payments
Subjected to Tax Withheld at Source (SAWT) toTax Returns with Claimed Tax Credits Due to
Creditable Tax Witheld at Source and of the
Monthly Alphalist of Payees Whose Income
Received Have Loan Subjected to Withholding
Tax Remittance Return Filed by the WithholdingAgent/Payor of Income Payments
01-Dec-05
26-Jan-06 06-054 Rev. Regs. No 01-2006
Amendments to Sections 2.78.1 (B), Sec.
2.79(A) and (F) 2.83.4 (C) and 2.83.5 of RR No.
2-98 as Amended
29-Dec-05
25-Nov-05 05-461 Rev. Regs. No 19-2005Temporary Deferment of the Implementation of
Rev. Regs. No. 17-200507-Nov-05
25-Nov-05 05-461 Rev. Regs. No 18-2005
Enhanced Voluntary Assessment Program
(EVAP) for Taxable Year 2004 and Prior Years
Under Certain Conditions
12-Oct-05
25-Nov-05 05-461 Rev. Regs. No 17-2005
Regulations Providing for the Policies, Guidelinesand Procedures in the Implementation of the Tax
Subsidy Granted by the Fiscal Incentives
Review Board (FIRB) to the Bases Conversion &
Development Authority (BCDA) for the Subic-
Clark-Tarlac Expressway Project
29-Jul-05
25-Nov-05 05-461 Rev. Regs. No 16-2005 Consolidated VAT Regulations of 2005 01-Sep-05
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
25-Nov-05 05-461 Rev. Memo Cir. No.62-2005
Revised Guidelines in the Registration and
Invoicing Requirements Including Clarification onCommon Issues Affecting VAT Taxpayers
Pursuant to RA 9337 (An Act Amending Sections
27, 28, 34, 106, 108, 109, 110, 111, 112, 113,
114, 116, 117, 119, 121, 148, 151, 236, 237
and 288 of the NIRC of 1997, as Amended, and
for Other Purposes)
18-Oct-05
25-Nov-05 05-461 Rev. Memo Cir. No.61-2005Clarifying the VAT Provisions of RA 9337
Applicable to the Power Industry27-Oct-05
25-Nov-05 05-461 Rev. Memo Cir. No.59-2005Clarification on the Tax Treatment of Petroleum
Products Sold to International Marine Vessels21-Oct-05
25-Nov-05 05-461 Rev. Memo Cir. No 52-2005 VAT Liability of the Tollway Industry 28-Sep-05
5-Aug-05 05-321Rev. Memo Cir. No 29 -
2005
Clarifying the Provisions of RA No. 9337 (VAT
Law of 2005) Applicable to the Petroleum
Industry
29-Jun-05
5-Aug-05 05-321 Rev. Regs. No 15-2005
Providing for Policies and Guidelines for the
Abatement of Surcharges in Relation to theFiling of Amended Tax Returns Filed under
Certain Conditions
09-Jun-05
5-Aug-05 05-321 Rev. Regs. No 14-2005 Consolidated VAT Regulations of 2005 22-Jun-05
5-Aug-05 05-321 Rev. Regs. No 13-2005
Regulations Defining "Gross Income Earned" to
Implement the Tax Incentive Provision UnderPar. (c) of Sec. 12 of RA No. 7227, Otherwise
Known as "The Bases Conversion Dev. Act of
1992" Revoking Section 7 of RR No.2-2005, and
Suspending the Effectivity of Certain Provisions
of RR No. 2-2005
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
5-Aug-05 05-321 Rev. Regs. No 12-2005
Regulations Defining "Gross Income" toImplement the Tax Incentives Provision UnderPar. (c) of Sec. 4 of RA No. 7922, Otherwise
Known as the "Cagayan Special Economic Zone
Act of 1995" and Par. (f) of Sec. 4 of RA No.
7903, Otherwise Known as "Zamboanga City
Special Economic Zone Act of 1995, RevokingSec. 7 of RR No. 2-2005 and Suspending the
Effectivity of Certain Provisions of RR No. 2-2005
25-Apr-05
5-Aug-05 05-321 Rev. Regs. No 11-2005
Regulations Defining "Gross Income Earned" to
Implement the Tax Incentive Provision in Sec.24 of RA 7916, Otherwise Known as "The
Special Economic Zone Act of 1995" Revoking
Sec. 7 of RR No. 2-2005, and Suspending the
Effectivity of Certain Provisions of RR No. 2-2005
25-Apr-05
21-Jun-05 05-255 Rev. Regs. No 10-2005
Amending Certain Provisions of RR No. 6-2005Resulting from the Amendment of Sec. 2 of EO
No. 399, Directing the BIR to Establish the "No.
Audit Program" (NAP) for the Purpose of
Enhancing Tax Compliance and Increasing Tax
Collections
18-May-05
21-Jun-05 05-255 Rev. Regs. No 09-2005
Amending Pertinent Provisions of RR No. 6-04
Relative to the Tax Exemptions and Privileges
Granted Under RA No. 9182, Otherwise Known
as "The Special Purpose Vehicle (SPV) Act of
2002 ("The Act")
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
21-Jun-05 05-255 Rev. Regs. No 08-2005
Amending Further Pertinent Provisions of RR No.
2-98, as last Amended by RR No. 3-2004, asAmended, Providing for the Inclusion of IncomePayments Subject to Creditable Withholding Tax
under Sec. 2.57.2 (U) on MERALCO Refund
Arising from SC Case G.R. No. 14814 of April
09, 2003 to Customers under Phase IV as
Approved by Energy Regulatory Commission(ERC)
23-Feb-05
11-May-05 05-198 Rev. Regs. No 07-2005
Amending Pertinent Provision of RR No. 4-2000,
by Providing a New Format for the Notice to the
Public to be Exhibited at Place of Business
31-Mar-05
11-May-05 05-198 Rev. Regs. No 06-2005
Providing for the Implementing Rules for EO No.
399 Directing the BIR to Establish the "No Audit
Program" (NAP) for the Purpose of Enhancing
Tax Compliance and Increasing Tax Collections
04-Mar-05
11-May-05 05-198 Rev. Regs. No 05-2005
Monthly Submission of Sales Report and Otherinformation Generated by Cash Register
Machines (CRMs) and Point of Sales Machines
(POS) and/or any Machine Sales Generating
Receipt/Invoice Registered with the BIR
16-Feb-05
11-May-05 05-198 Rev. Regs. No 04-2005Rules and Regulations Implementing BSP Cir.
No. 472 s. 2005 Sec.1 Requiring All Bank
Borrowers and Co-makers to Submit Latest ITR
and Financial Statements Received by BIR
16-Feb-05
11-May-05 05-198 Rev. Regs. No 03-2005
Rules and Regulations Implementing EO No. 398
and Requiring Timely and Complete Payment ofTaxes as a Precondition for Entering Into and as
a Continuing Obligation in Contracts with
Government.
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
11-May-05 05-198 Rev. Regs. No 02-2005
Consolidated Revenue Regulations Implementing
Relevant Provisions of RA No. 7227 OtherwiseKnown as "Bases Conversion and Development
Act of 1992", RA No. 7916 as Amended
Otherwise Known as "Special Economic Zone Act
of 1995", RA No. 7903 Otherwise Known as
"Zamboanga City Special Economic Zone Act of
1995" and RA No. 7922 Other wise Known as"Cagayan Special Economic Zone Act of 1995"
Thereby Amending RR No. 1-95 as Amended by
RR No. 16-99
08-Feb-05
11-May-05 05-198 Rev. Regs. No 01-2005Amending Further Pertinent Provisions of RR No.
7-95, as Amended by RR No. 8-2002 28-Dec-04
11-Feb-05 05-071 Rev. Regs. No. 13-2004
Implementing the Provisions of RA No. 9243, An
Act Rationalizing the Provisions on the
Documentary Stamp Tax of the NIRC of 1997, as
Amended, and for Other Purposes
23-Dec-04
11-Feb-05 05-071 Rev. Regs. No. 12-2004
Providing for the Revised Tax Rates on Alcoholand Tobacco Products Introduced on or Before
December 31, 1996, and for those Alcohol and
Tobacco Products Covered by RR Nos. 22-2003
and 23-2003. Implementing RA No. 9334,
Otherwise Known as "An Act Increasing theExcise Tax Rates Imposed on Alcohol and
Tobacco Products, Amending for the Purpose
Sections 131, 141, 142, 143, 144,, 145, and 288
of the NIRC OF 1997, as Amended"
28-Dec-04
11-Feb-05 05-071 Rev. Regs. No. 11-2004
Rules and Regulations on the Accreditation,Registration and Use of Cash Register Machines
(CRM), Point-of-Sale (POS) Machines and/or
Business Machines Generating Receipts/Invoices
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
16-Aug-04 04-274 Rev. Regs. No 05-2004
Amending Further RR No. 9-2001, as Amended
by RR No. 2-2002, RR No. 9-2002 and RR No.26-2002, Providing for Additional Tax
Returns/Forms which shall be Filed thru the
Electronic Filing and Payment System (EFPS),
Revising the Requirements for Enrolment of
Taxpayers, and Expanding the Coverage Thereof
to Include the Top 10,000 Private CorporationsDuly Identified Under RR No. 17-2003
26-Apr-04
12-May-04 04-141Rev. Memo Cir. No 22 -
2004
Supplement to RMC No. 44-2002 on Acctn'g
Methods to be Used by Taxpayers for Internal
Revenue Tax Purposes
12-Apr-04
12-May-04 04-141Rev. Memo Cir. No 10 -
2004
Guidelines and Policies to Supplement RMC No.9-2004 Issued in Relation to the Implementation
of RA No. 9238 for Banks and Non-Bank
Financial Intermediaries, Specifically for the Re-
Imposition of Gross Receipts Tax
19-Feb-04
12-May-04 04-141Rev. Memo Cir. No 09 -
2004
Guidelines and Policies Applicable to the
Business Tax Applicable to Banks and Non-Bank
Financial Intermediaries Performing Quasi-
Banking Functions and Other Non-Bank Financial
Intermediaries As A Result of the Enactment and
Effectivity of RA No. 9238, An Act AmendingCertain Provisions of the NIRC of 1997, as
Amended, by Excluding Several Services from
the Coverage of the VAT and Re-Imposing the
Gross Receipt Tax on Banks and Non-BankFinancial Intermediaries Performing Quasi-
Banking Functions and Other Non-Bank Financial
Intermediaries Beginning January 1, 2004
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
12-May-04 04-141 Rev. Memo Cir. No 02 -2004
Clarifying the Issues on VAT Taxable
Transactions of Philippine Ports AuthorityAmending RMC No. 20-88, Pursuant to RA No.
7716 as Implemented by RR 7-95
26-Dec-03
12-May-04 04-141Rev. Memo Ord. No 05 -
2004
Prescribing the Guidelines and Procedures in the
Implementation of RR No. 29-2003 on the
Advance Payment of VAT on the Sale of Flour
29-Dec-03
12-May-04 04-141Rev. Memo Ord. No 04 -
2004
Defining Guidelines Relating to Registration ofAgricultural Supplier as Marginal Income
Earners and their Exemption from the 1%
Creditable Withholding Tax on Payments Made
by Hotels, Restaurants, Resorts, Caterers, Food
Processors, Canneries, Supermarkets, Livestock,Poultry, Fish and Marine Product Dealers,
Hardwares, Factories, Furnitures Shops, and All
Other Establishment
30-Jan-04
12-May-04 04-141 Rev. Regs. No 4-2004
Supplementing the Rules on the Advance
Payment of VAT on Sale of Refined Sugar asProvided for in RR 2-2004
22-Mar-04
12-May-04 04-141 Rev. Regs. No 03-2004
Suspending the Implementation of Withholding
Tax on Income Payments Made to Suppliers of
Agricultural Products under Sec. 2.57.2 (S) of
RR 2-98, as Amended by RR 17-2003, FurtherAmended by RR 30-2003 and 1-2004
01-Mar-04
12-May-04 04-141 Rev. Regs. No 02-2004
Further Enhancing the Rules on the Advance
Payment of VAT on Sale of Refined Sugar,
Amending Revenue Regulations No. 7-89 and
29-2002
02-Jan-04
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
18-Feb-04 04-053 Rev. Memo Cir. No. 2-2004
Clarifying the Issues on VAT Taxable
Transactions of Philippine Ports AuthorityAmending RMC No. 20-88, Pursuant to RA No.
7716 as Implemented by RR 7-95
26-Dec-03
18-Feb-04 04-053Rev. Memo Cir. No 76 -
2003
Tax Exemptions of Non-Stock, Non-Profit
Corporations Under Sec., 30 Tax Code of 1997
and Non-Stock, Non-Profit Educational
Institutions under Par. 3, Sec. 4 Art. XIV of theConstitution
14-Nov-03
18-Feb-04 04-053Rev. Memo Ord. No 42 -
2003
Prescribing Additional Guidelines Governing the
Rules on Assessment of National Internal
Revenue Taxes Covered by a Letter of Notice
(LN) Issued under the RELIEF System as Definedin RMO No. 30-2003 and Other Data Matching
Processes
23-Oct-03
18-Feb-04 04-053 Rev. Regs. No. 1-2004
Amending Further Sec. 2.57.2 (S) of RR No. 2-
98, as Last Amended by RR No. 30-2003,
Exempting Marginal Income Earners fromCreditable 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, andOther Establishments
14-Jan-04
18-Feb-04 04-053 Rev. Regs. No 31-2003
Regulations Providing for the Policies, Guidelines
and Procedures in the Implementation of the
Tax Subsidy Granted by the Fiscal Incentives
Review Board (FIRB) to the Armed Forces ofthe Philippines Commissary and Exchange
Services (AFPCES)
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
18-Feb-04 04-053 Rev. Regs. No 30-2003
Amending Further Pertinent Provisions of RR No.
2-98, as Last Amended by RR No. 17-2003, andRR No. 8-98, as Amended, Providing for the
Imposition of Final Withholding Tax on the Sale,
Exchange or Other Disposition of Real Property
Classified as Capital Assests by Non-Resident
Aliens, Increasing the Withholding Tax Rates on
Certain Income Payments, Inclusion of CertainIncome Payments, Sanctions to be Imposed on
Payees who Refuse the Withholding of Tax on
Their Income/Receipts and for other purposes
12-Nov-03
18-Feb-04 04-053 Rev. Regs. No 29-2003 Advance Payment of VAT on the Sale of Flour 30-Oct-03
18-Feb-04 04-053 Rev. Regs. No 28-2003
Amending Further Pertinent Provisions of RRNo. 2-98 as Amended, Relative to the Issuance
of Cert. of VAT Withheld at Source, thereby
Amending RR 4-2002, and for Other Purposes
15-Oct-03
9-Dec-03 03-575Rev. Memo Order. No 38-
2003
Prescribing Uniform Guidelines and Procedures in
the Processing of Various Permits for Excise TaxPurposes
24-Oct-03
9-Dec-03 03-575Rev. Memo Cir. No 72 -
2003
Tax Implications of Electric Cooperatives
Registered with the National Electrification
Administration and Cooperative Development
Authority
20-Oct-03
9-Dec-03 03-575Rev. Memo Cir. No 69 -
2003
Clarifying the Tax Base for Purposes of the
Percentage (Gross Receipts) Tax Imposed under
Sec. 121 & 122 of the Tax Code
13-Oct-03
9-Dec-03 03-575Rev. Memo Cir. No 66 -
2003
Clarifying the Taxability of Philippine Airlines
(PAL) for Income Tax Purposes as well as OtherFranchise Grantees Similarly Situated
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
9-Dec-03 03-575Rev. Memo Cir. No 62 -
2003
Providing Guidelines for Doc. Stamp Tax
Evaluation on Cash-Settled Securities SwapTransactions under the Memo of Agreement for
Cash-Settled Securities Swap Transactions
(CSST) among the Bangko Sentral ng Pilipinas,
Bureau of Treasury, Bankers Association of the
Phils. and Investment Houses Association of the
Phils..
no date
9-Dec-03 03-575Rev. Memo Cir. No 61 -
2003
Issuance of VAT Invoice/Receipt for Non-
VAT/Exempt Sale of Goods, Properties or
Services
06-Oct-03
9-Dec-03 03-575Rev. Memo Cir. No 60 -
2003
Clarifying Certain Issues Raised Relative to the
Implementation of RR 25-2003 Governing theImposition of Excise Tax on Automobiles
Pursuant to RA 9224
06-Oct-03
9-Dec-03 03-575Rev. Memo Cir. No. 58-
2003
Prescribing the Formats to be Used in the
Preparation of Sworn Statement and Official
Register Books by Manufacturers/Assemblers,Importers and Dealers of Automobiles Pursuant
to the Provisions of RR No. 25-2003, Amended
Rev. Regulations Governing the Imposition of
Excise Tax on Automobiles Pursuant to RA No.
9224
30-Sep-03
9-Dec-03 03-575 Rev. Regs. No 27-2003
Regulations Further Amending the Transitory
Provisions of RR 18-99 as Amended by RR 12-
2003, Pertaining to the Deadline for the Usage
of Properly Stamped Unused Non-VAT Invoices
or Receipts
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
9-Dec-03 03-575 Rev. Regs. No 26-2003
Modified Procedures of Registering Manually
Printed Receipts or Sales/Commercial InvoicesPrior to their Use Amending the Requirement of
Stamping the BIR-Registration Thereon
18-Sep-03
9-Dec-03 03-575 Rev. Regs. No 25-2003
Amended Revenue Regulations Governing the
Imposition of Excise Tax on Automobiles
Pursuant to the Provisions of RA 9224, An Act
Rationalizing the Excise Tax on Automobiles,Amending for the Purpose the NIRC of 1997, and
for Other Purposes
16-Sep-03
5-Sep-03 03-429 Rev. Memo Cir. No 50 -2003
Clarifying the Venue for Payment of Capital
Gains Tax/Creditable Expanded Withholding Tax
and Corresponding Documentary Stamp TaxRelative to the Sale of Real Properties by
Insurance Companies
22-Aug-03
5-Sep-03 03-429 Rev. Memo Ord No 23-2003Guidelines Regarding Revalidation and
Conveyance of Tax Credit Certificates23-Jun-03
5-Sep-03 03-429Rev. Memo Ord. No 15 -
2003
Policies, Guidelines & Procedures in theProcessing and Monitoring of One-time
Transactions (ONETT) and the Issuance of
Certificates Authorizing Registration (CARs)
Covering Transactions Subject to Final Capital
Gains Tax on Sale of Real Properties Consideredas Capital Assets as Well as Capital Gains Tax
on the Net Capital Gain on Sale, Transfer or
Assignment of Stocks not Traded in the Stock
Exchange(s), Expanded Withholding Tax on Sale
of Real Properties Considered as OrdinaryAssets, Donors Tax, Estate Tax and Other Taxes
Including Doc. Stamp tax Related to the
Sale/Transfer of Properties
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
5-Sep-03 03-429Rev. Memo Cir. No 49 -
2003
Amending Answer to Question 17 of RMC 42-
2003 and Providing Additional Guidelines onIssues Relative to the Processing of Claims forVAT Credit/Refund, Including Those Filed with
the Tax and Revenue Group, One-Stop Shop
Inter-Agency Tax Credit & Duty Drawback
Center, Department of Finance (OSS-DOF) by
Direct Exporters
15-Aug-03
5-Sep-03 03-429Rev. Memo Cir. No 47 -
2003
Publishing Dept. Ord. 19-03 dated July 18,
2003, of the Department of Finance Directing
the One-Stop Shop Inter-Agency Tax Credit and
Duty Draw back Center (Center) to Conduct a
Special Revalidation of All Outstanding TCCsIssued Prior to Oct. 1, 2003 in Order to
Safeguard the Integrity of the Tax Credit System
being Administered by said Center
30-Jul-03
5-Sep-03 03-429Rev. Memo Cir. No 46 -
2003
Publishing the Full Text of Department Ord. 20-
03. Dated July 18, 2003, of the Department ofFinance Providing for Measures to Safeguard the
Integrity of the Tax Credit System Being
Administered by the One-Stop Shop Inter-
Agency Tax Credit and Drawback Center
30-Jul-03
5-Sep-03 03-429 Rev. Memo Cir. No 45 -2003 Use of Head Office Receipts/Invoices byBranches 11-Aug-03
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
5-Sep-03 03-429Rev. Memo Cir. No 43 -
2003
Amending Certain Provisions of RMC No. 13-
2003, Regarding the Issuance of Letters ofAuthority(LA) /Audit Notices (AN), TaxVerification Notice (TVN) Covering the
Audit/Verification of Taxpayers' Tax Return/Tax
Liabilities and Providing for Clarificatory
Guidelines on the Submission of Reports of
Investigation and Status Reports of PendingCases as well as on the Handling of Cases
Issued under RMC 13-2003
18-Jul-03
5-Sep-03 03-429Rev. Memo Cir. No 42 -
2003
Clarifying Certain Issues Raised Relative to the
Processing of Claims for VAT Credit/Refund,
Including Those Filed with the Tax & RevenueGroup, One-Stop Shop Inter-Agency Tax Credit
& Duty Drawback Center, Department of Finance
(OSS) by Direct Exporters
15-Jul-03
5-Sep-03 03-429Rev. Memo Cir. No 40 -
2003
Effect of the Issuance and Receipt of Letter
Notice to the Taxpayer's Right to Amend its TaxReturns as Provided under Sec. 6 of the NIRC
03-Jul-03
5-Sep-03 03-429 Rev. Memo Cir. No 39 -2003
Termination and Handling of Audit/Investigation
and Reinvestigation/Reconsideration of Tax
Liabilities/Tax Returns of Taxpayers Under the
Jurisdiction of the Large Taxpayers Service,Enforcement Service and Legal Service, and
Those Handled by the Various Task Forces in the
Light of the Pronouncement of the President last
January 20, 2003
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
5-Sep-03 03-429Rev. Memo Cir. No 35 -
2003
Guidelines Relating to the Filing and Remittance
of Taxes Withheld on Income Payments Made toSuppliers of Agricultural Products, for the Month
of June, Under Sec. 2.57.2(S) of RR 2-98 as
Amended by RR 17-2003
16-Jun-03
5-Sep-03 03-429Rev. Memo Cir. No 32 -
2003
Revised Uniform Guidelines on the Imposition of
VAT on the Sale Through the Public
Auction/Negotiated Sale of Motor VehiclesImported Through the Subic Freeport Zone and
Other Freeport Zones
05-Jun-03
5-Sep-03 03-429
Rev. Memo Cir. No 31 -
2003
Uniform Guidelines on the Taxation of Imported
Motor Vehicles through the Subic Freeport Zone
and Other Freeport Zones that are Sold at PublicAuction
03-Jun-03
5-Sep-03 03-429Rev. Memo Cir. No 30 -
2003
Clarification of Par. 1-Q of Rev. Memo. Cir. No.
28-200320-May-03
5-Sep-03 03-429Rev. Memo Cir. No 29 -
2003
Guidelines Relating to the Filing of the Monthly
Value-Added Tax (VAT) Return by Banks, Non-Bank Financial Intermediaries, Finance
Companies, and Other Financial Intermediaries
not Performing Quasi-Banking Function for the
Month of April 2003, Pursuant to RR 12-2003
19-May-03
5-Sep-03 03-429Rev. Memo Cir. No 28 -
2003
Clarification of Issues on the Imposition of Value-Added Tax on Banks, Non-Bank Financial
Intermediaries, Finance Companies and Other
Financial Intermediaries Not Performing Quasi-
Banking Functions
16-May-03
5-Sep-03 03-429 Rev. Regs. No 24-2003Amending Pertinent Provisions of RR 16-2003Relating to the Taxation of Privilege Stores
no date
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
5-Sep-03 03-429 Rev.Regs.No. 20-2003
Amending Certain Provisions of Revenue
Regulations No. 18-99, as Amended by RevenueRegulations No. 12-2003, Implementing Section5 of Republic Act No. 8424, Otherwise Known as
the Tax Reform Act of 1997, and Other Pertinent
Provisions of the National Internal Revenue Code
of 1997 Imposing VAT on Services of Banks, Non
Bank Financial Intermediaries, and FinancialIntermediaries, and Finance Companies,
Beginning Jan. 1, 2003 pursuant to Section 1 of
Republi Act No. 9010
02-Jun-03
5-Sep-03 03-429 Rev.Regs.No. 21-2003
Regulations Further Amending the Transitory
Provisions of Revenue Regulations No. 4-2003,As Amende by Revenue Regulations No. 8-2003,
Pertaining to the Deadlines on the Submission of
Inventory List and Inventory Taking of
Automobiles
17-Jul-03
5-Sep-03 03-429 Rev.Reg. No. 22-2003
Implementing the Revised Tax Classification ofNew Brands of Cigarettes and Variants Thereof
Based on the Current Net Retail Prices Thereof
as Determined in the Survey Conducted
Pursuant to Revenue Regulations No. 9-2003
08-Aug-03
5-Sep-03 03-429 Reg.Reg.No. 23-2003
Implementing the Revised Tax Classification ofNew Brands of Alcohol Products and Variants
Thereof Based on the Current Net Retail Prices
Thereof as Determined in the Survey Conducted
Pursuant to Revenue Regulations No. 9-2003
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
21-May-03 03-240 Rev. Regs. No 17-2003
Amending Further Pertinent Provisions of RR 2-
98, as Amended, Providing for AdditionalTransactions Subject to Creditable WithholdingTax; Re; Establishing the Policy that the Capital
Gains Tax on the Sale, Exchange or Other
Disposition of Real Property Clasified as Capital
Assets Shall be Collected as a Final Withholding
Tax, Thereby Further Amending RR Nos. 8-98and 13-99, as amended by RR 14-2000; and for
Other Purposes
31-Mar-03
21-May-03 03-240 Rev. Regs. No 18-2003
Regulations Further Amending RR 13-2003
which Amended RR 4-2003; as Amended by RR
8-2003
14-May-03
21-May-03 03-240 Rev. Regs. No 16-2003
Implementing the Provisions of Sec. 6, 244 &
245 in Relation to Secs. 24, 25, 27, 28, 51, 52,
106, 108, 114, 116 & 128 of the NIRC of 1997
(Code), Imposing Advance Payment of VAT or
Percentage Tax and of Income Tax on "PrivilegeStore" and Prescribing and Reiterating the
Obligations of Organizer or Exhibitor of Space
for the Operation of "Privilege Store", as well as
of the "Privilege Store" Operators
31-Mar-03
21-May-03 03-240 Rev. Regs. No 15-2003Granting Taxpayers with Accounting PeriodEnded Dec. 31, 2002 an Extension of Time up to
April, 21, 2003 within which to File their Income
Tax Returns
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
21-May-03 03-240 Rev. Regs. No 14-2003
Amending RR 2-98, as Amended, in Order to
Simplify the Collection of Tax, throughWithholding at the Source, on Sales of Goods orServices Subject to the 3% Percentag Tax under
Sec. 116 of the Code, and/or to the VAT under
Secs. 106 and 108 pf the Same Code
26-Mar-03
21-May-03 03-240 Rev. Regs. No 13-2003Regulations Further Amending RR No. 8-2003
which Amended RR 4-200326-Mar-03
21-May-03 03-240Rev. Memo. Cir. No 23-
2003
Clarifying Certain Issues Relative to Imposition
of VAT on Services of Stock, Real Estate,
Commercial, Customs & Immigration Brokers
Beginning January 01,2003
31-Mar-03
21-May-03 03-240Rev. Memo. Cir. No 19-
2003
Guidelines Relating to the Filing of the QuarterlyVAT Return by Banks, Non-Bank Financial
Intermediaries and Finance Companies For the
First Quarter of Taxable Year 2003, Pursuant to
RR No. 12-2003
24-Apr-03
21-May-03 03-240Rev. Memo. Cir. No 16-
2003
Defining the Term "Certificate of Deposit" for thePurpose of Clarifying Its Taxability Under Sec.
180 of NIRC of 1997
18-Feb-03
21-May-03 03-240Rev. Memo. Cir. No 15-
2003
Publishing the Full Text of the Procurement
Policy Board and the Infrastructure Committee
of the National Economic and DevelopmentAuthority Board dated Feb. 11, 2002 Entitled "
IRR of EO 40, s. 2001 - Consolidating
Procurement Rules and Procedures for All
National Government Agencies, GOCC & GFI
and Requiring the Use of Gov't ElectronicProcurement System
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
21-May-03 03-240Rev. Memo. Cir. No 14-
2003
Waiver of Penalties on Persons Engaged in the
Practice of Profession or Calling and ProfessionalServices Rendered by Gen. Professional.,
Partnerships; Services Rendered by Actors,
Actresses, Talents, Singers and Emceess, Radio
and Television Broadcasters and
Choreographers, Musical, Radio, Movie,
Television and Stage Directors, and ProfessionalAthletes; and, Services Rendered by Customs,
Real Estate, Stock, Immigration and Commercial
Brokers Becoming Liable to VAT or Percentage
Tax, Whichever is Applicable, Beginning Jan. 1,
2003 Who Failed to File their VAT/PercentageTax Returns for the Months of Jan. and Feb. on
the Due Dates Specified Under RR No. 1-2003,
as Amended by RR Nos. 3-2003 and 11-2003
24-Mar-03
21-May-03 03-240 Rev.Memo. Cir. No 13-2003
Termination of Audit/Investigation of Tax
Returns in the Light of the Pronouncement of thePresident Last Jan. 20, 2003
17-Mar-03
21-May-03 03-240Rev. Memo. Ord. No 13-
2003
Prescribing the Use of BIR Printed
Receipts/Invoices25-Apr-03
21-May-03 03-240 Rev.Memo. Ord. No 9-2003 Amending RMO No. 35-90 02-Apr-03
21-May-03 03-240 Rev. Memo. Ord. No 8-2003
Compliance of Local Government Units (LGUs),National Government Agencies (NGAs) and
Other Gov't Offices to Withholding Tax Laws,
Rules and Regulations and to Clarify and Identify
the Officials Responsible for Withholding of Tax
and Its Remittance
03-Mar-03
21-May-03 03-240Rev. Delegation Authorty
Order No 2-2003
Delegation of Authority to Sign Authorities to
Publish Notices of Sale10-Feb-03
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
21-Mar-03 03-146 Rev. Memo. Ord. No 06-2003
Prescribing the Guidelines and Procedures in the
Establishment of Current Net Retail Prices ofNew Brands of Cigarettes and Alcohol Products
Pursuant to RR No. 9-2003
11-Mar-03
21-Mar-03 03-146 Rev. Memo. Ord. No 4-2003
Guidelines and Procedures on the Processing of
Quarterly Summary Lists of Sales and Purchases
and of the Imposition of Penalties Therefor as
Provided under RR No. 8-2002
20-Feb-03
21-Mar-03 03-146 Rev. Memo Ord. No. 2-2003
Prescribing Revised Guidelines in the Approval
and Issuance of Certificates of Qualification for
Voluntary Assessment Program (VAP) Availment
of Taxpayers Where no Returns Have Been
Previously Filed Pursuant to RR No. 8-2001
10-Feb-03
21-Mar-03 03-146 Rev. Memo. Ord. No 3-2003
Prescribing Guidelines and Procedures in the
Conduct of InventoryTaking/Stocktaking and
Verification of Inventories Covering Taxable
Year 2002 by the Large Taxpayers Audit and
Investigation Division 1, Large Taxpayers Auditand Investigation Division II, Large Taxpayers
District Office - Makati, Large Taxpayers District
Office - Cebu and Revenue District Offices
17-Feb-03
21-Mar-03 03-146 Rev. Memo Ord. No 2-2003
Prescribing Revised Guidelines in the Approval
and Issuance of Certificates of Qualification forVoluntary Assessment Program (VAP) Availment
of Taxpayers Where No Returns Have Been
Previously Filed Pursuant to RR No. 8-2001
10-Feb-03
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
21-Mar-03 03-146 Rev. Regs. No 12-2003
Amending Certain Provisions of RR No. 18-99
Implementing Sec. 5 of RA No. 8424, OtherwiseKnown as the Tax Reform Act of 1997, andOther Pertinent Provisions of the National
Internal Revenue Code of 1997 Imposing VAT on
Services of Banks, Non-Bank Financial
Intermediaries and Finance Companies,
Beginning Jan. 1, 2003, Pursuant to Sec. 1 of RANo. 9010
02-Jan-03
21-Mar-03 03-146 Rev. Regs. No 11-2003
Amending Further RR No. 3-2003, in Relation to
RR No. 1-2003, thereby Extending Further the
Deadline for Registration and Other Compliance
Requirements During the Transitory Period ofthe Imposition of VAT on Sale of Services by
Persons Engaged in the Practise of Profession or
Calling and Professional Services Rendered by
General Professional Partnerships; Services
Rendered by Actors, Actresses, Talents, Singersand Emcees; Radio and Television Broadcasters
and Choreographers; Musical, Radio, Movie,
Television and Stage Directors; Professional
Athletes; as well as Services Rendered by
Customs, Real Estate, Stock, Immigration andCommercial Brokers, Beginning Jan. 01, 2003
and for Other Purposes
27-Feb-03
21-Mar-03 03-146 Rev. Regs. No 10-2003
Implementing the Tax Incentives Provisions of
RA 8525, Otherwise Known as the "Adopt-a-
School Act Act of 1998"
27-Jan-03
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DEPARTMENT OF FINANCEBUREAU OF INTERNAL REVENUE
21-Mar-03 03-146 Rev. Regs. No 9-2003
Amending Certain Provisions of RR 1-97, and RR
No. 2-97 Relative to the Excise Taxation ofAlcohol Products, Cigars, and Cigarettes for thePurpose 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
17-Feb-03
21-Mar-03 03-146 Rev. Regs. No. 8-2003Regulations Further Amending RR No. 14-97 as
Last Amended by RR No. 4-200312-Feb-03
21-Mar-03 03-146 Rev. Regs. No 7-2003
Providing the Guidelines in Determining Whether
a Particular Real Property is a Capital A