Revenue Regulations

 

RR No. 9-2001

Prescribes the Electronic Filing of Tax Returns and Payment of Taxes

 

RR No.2-2002

Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon 

 

RR No.4-2002

Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed

 

RR No.8-2002

Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents

 

RR No.9-2002

Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS) 

 

RR No.26-2002

Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification

 

RR No.17-2003

Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax

 

RR No.30-2003

Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes

 

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

 

RR No.1-2005

Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases

 

RR No.3-2005

Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government

 

RR No.2-2006

Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments

 

RR No.10-2007

Expands coverage of taxpayers required to file returns and pay taxes thru eFPS to include (1) Corporations with paid-up capital stock of 10M and above (2) Corporations with complete Computerized Systems and (3) all government bidders  pursuant to EO No. 398 as implemented by RR No. 3-2005

 

RR No.12-2007

Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations

 

RR No.14-2008

Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations

 

RR No.3-2009

Amends further RR No. 9-2001 by expanding the EFPS coverage to include the top 20,000 private corporations duly identified under RR No. 14-2008

 

RR No.1-2010

Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS)

RR No. 1-2013

Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice

 

 

 

Revenue Memorandum Orders

 

RMO No.5-2002

Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS) 

 

RMO No.15-2002

Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates

 

RMO No.19-2002

Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)

 

RMO No.25-2002

Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes

 

RMO No.1-2003

Creates the Alphanumeric Tax Codes (ATC) of selected revenue
sources subject to Expanded Withholding Tax per RR No. 14-2002

 

RMO No.34-2003

Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax

 

RMO No.3-2004

Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes

 

RMO No.9-2004

Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the Order

 

RMO No.27-2004

Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection

 

RMO No.6-2005

Creates Alphanumeric Tax Codes for income payment subject to creditable withholding taxes

 

RMO No.7-2005

Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with the corresponding revised Excise Tax rates effective January 1, 2005

 

RMO No.1-2006

Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments

 

RMO No.2-2006

Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products

 

RMO No.10-2006

Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)

 

RMO No.19-2007

Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code

 

RMO No.35-2008

Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003

 

RMO No.4-2009

Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns

 

 

 

 

Revenue Memorandum Circulars

 

RMC No.24-2001

Prescribes the Enrolment Procedures Prior to Electronic Filing and Payment System (eFPS)

 

RMC No.2-2003

Clarifies certain issues relative to the staggered filing of returns pursuant to Revenue Regulations No. 26-2002

 

RMC No.28-2004

Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected.

 

RMC No.71-2004

Reiterates the provision of RMO No. 39-87 which specifies that deficiency tax assessments of P 100 or less shall no longer be assessed nor collected.

 

RMC No.68-2005

Circularizes the enhanced VAT forms – BIR Form No. 2550M (Monthly Value-Added Tax Declaration) and BIR Form No. 2550Q (Quarterly Value-Added Tax Return) – September 2005 version

 

RMC No.72-2005

Prescribes the transition procedures for all Electronic Filing and Payment System filers (Large Taxpayers/Top 10,000 Corporations) in filing tax returns affected by the new VAT Law (R.A. 9337)

 

RMC No.8-2006

Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12%

 

RMC No.16-2006

Clarifies the effectivity date for the application and computation of the 32% and 35% Income Tax rates for taxable year 2005

 

RMC No.17-2006

Clarifies certain provisions on Revenue Regulations No. 16-2005 on the application of the 70% cap or limitation on the deductible input tax for VAT purposes

 

RMC No.21-2006

Provides basic questions and answers to clarify issues and guidelines on how to fill-up the September 2005 version of VAT Forms and other related issues

 

RMC No.22-2006

Clarifies certain issues relating to the implementation of the increase in the VAT rate from 10% to 12% on the sale of goods pursuant to RA No. 9337

 

RMC No.55-2006

Announces the availability of the enhanced version of BIR Forms 2550M/2550Q and 1702/1702Q in Electronic Filing and Payment System

 

RMC No.23-2007

Clarifies the computations of Withholding Taxes and other requirements on Government Money Payments due or payable to suppliers of goods and/or services, in connection with the implementation of Republic Act No. 9337, as amended, and other related law and regulations

 

RMC No.62-2007

Publishes the full text of unnumbered memorandum entitled “EFPS Filers Without Payment for Returns Filed in 2007”

 

RMC No.89-2007

Directs all large taxpayers to strictly comply with the Electronic Filing and Payment System regulations relative to the mandatory e-Filing of tax returns and e-Payment of taxes due thereon

 

RMC No.3-2008

Circularizes the transition procedures for all eFPS filers in using the enhanced BIR Form No. 1702Q – Quarterly Income Tax Return for corporations and partnerships (October 2007 [ENCS])

 

RMC No.32-2008

Gives permission and extends the deadline for the manual filing of tax returns of taxpayers enrolled in the eFPS due to technical problems encountered in the eFPS environment

 

RMC No.33-2008

Prescribes the electronic filing of returns after manual payment of the tax during officially announced system limited availability

 

RMC No.42-2008

Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment

 

RMC No.43-2008

Authorizes the manual filing of tax returns of taxpayers enrolled in Electronic Filing and Payment System (eFPS) due to technical problems encountered in the eFPS environment

 

RMC No.4-2009

Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR form No. 1604-CF) until February 27, 2009

 

RMC No.10-2009

Extends the deadline for submission of the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Taxes (BIR Form No. 1604-E)

RMC No. 21-2009

Prescribes the procedures for all eFPS filers in filing tax returns affected by revenue issuances in the enhanced eFPS

RMC No. 25-2009

Circularizes the transition procedures for all eFPS filers in filing tax returns affected by RA No. 9504 and RR No. 7-2008

RMC No. 69-2009

Circularizes the mandatory enrollment to and availment of the eFPS facility for selected taxpayers

RMC No. 10-2012

Prescribes the transition procedures for all eFPS filers in using the Enhanced Income Tax Returns [BIR Form Nos. 1700, 1701 and 1702 (November 2011 ENCS)]

RMC No.15-2012

Prescribes the additional guidelines in the filing, receiving and processing of Taxable Year 2011 Income Tax Returns and their attachments prescribed under RR No. 19-2011

RMC No. 43-2012

Prescribes the procedures for all eFPS filers in filing Annual Income Tax Returns (AITRs) covering and starting calendar year 2011, as well as juridical entities starting with those covered under ending January 31, 2012 using the Enhanced Income Tax Return [BIR Form No. 1702 (November 2011 ENCS)] prescribed under Revenue Regulations No. 19-2011

RMC No. 10-2013

Prescribes the transition procedures for all eFPS filers in filing tax returns affected by the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act (RA) No. 10351, amending RA 8424, as amended by RA 9334, and for other purposes

RMC No. 27-2013

Guidelines in the Filing, Receiving and Processing of Taxable Year 2012 Income Tax Returns (ITRs) and Prescribing the Additional Attachment of the Regular Allowable Itemized Deductions to BIR Form November 2011 ENCS versions

 

 

Note:

To view the full text of the above revenue issuances, please visit http://www.bir.gov.ph.