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CORPORATE AFFAIRS
INVESTMENT
TRADE
TAX
- BIR Revenue Regulations No. 2-2007 - The Bureau of Internal Revenue amends certain provisions of Revenue Regulations No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2003.
- BIR Regulations No. 1-2006 - Amendments to Section 2.78.1 (B) re
withholding of income tax on compensation income, Section 2.79 (A) and
(F)
re income tax collected at source on compensation income, 2.83.4(C) re
substituted filing of Income Tax Returns by employees receiving purely
compensation income and 2.83.5 re registration as withholding agent of
Revenue Regulations No. 2-98.
- BIR Memo Circular No. 7-2006 - Publishing the full text of the
memorandum from Executive Secretary Eduardo R. Ermita dated January 31,
2006
approving the recommendation of the Secretary of Finance to increase
the
Value Added Tax rate from Ten Percent to Twelve Percent.
- BIR Memo Circular No. 8-2006 - Clarifying certain issues relating to
the implementation of the increase in the VAT rate from 10% to 12%
pursuant
to Republic Act No. 9337.
- BIR Memo Circular No. 9-2006 - Clarifying the amount subject to VAT
and Expanded Withholding Tax (Income Tax) of Brokers and other
similarly
situated and the other parties with whom they transact business.
- BIR Memo Circular 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 R.A. 9337.
- BIR Memo Circular No. 17-2006 - Clarifying certain provision of
Revenue Regulations No. 16-2005, particularly on the 70% cap or
limitation
on the deductible input tax for VAT purposes.
- BIR Memo Circular 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 to Republic Act No. 9337.
- BIR Regulations No. 7-2004 - Implementing Section 109 (bb) and (cc) of the National Internal Revenue Code, as amended by R.A. No. 9238, Excluding Services Rendered by Doctors of Medicine duly registered with the Professional Regulatory Commission (PRC), and Services Rendered by Lawyers duly registered with the Integrated Bar of the Philippines (IBP) from the Coverage of Value Added Tax.
- BIR Regulation No. 15-2001 - Revised Regulations on the Manner of Purchase
and Affixture or Payment of Documentary Stamp Tax on Documents/Facilities
Evidencing Taxable Transactions
- BIR Regulations No. 10-2002 - Implementing the Provisions of Section 34
(A)(1)(a)(iv) of the Tax Code of 1997. Authorizing the imposition of a
Ceiling on Entertainmnet, Amusement and Recreational Expenses
- BIR Regulations No. 2-2003 - Consolidated Revenue Regulations on Estate Tax
and Donor's Tax
Incorporating the Amendments Introduced by Republic Act No. 8424, the Tax
Reform Act of 1997.
- BIR Regulations No. 14-2003 - Amending Revenue Regulations No. 2-98, as
amended, in order to
simplify the collection of tax, through withholding at the source, on sales
of goods or services subject to the 3% percentage tax under Section 116 of
the Code, and/or to the value-added tax (VAT)under Sections 106 and 108 of
the same Code.
- BIR Memo Circular No. 6-2003 - Clarifying Certain Issues Relative to the
Services Rendered by
Individual Professional Practitioners, General Professional Partnerships,
Entertainers, and Professional Athletes Who Are Subject to the Value-Added
Tax or Percentage Tax, Whichever is
Applicable, Beginning January 1, 2003
- REPUBLIC ACT NO. 9238 - An Act Amending Certain Sections of the National
Internal Revenue Code of 1997, As Amended, by Excluding Several Services
from the Coverage of the Value-Added Tax on Banks and Non-Bank Financial
Intermediaries performing Quasi-banking Functions and Other Non-bank
Financial Intermediaries Beginning January 1, 2004
- R.A. 9243 (An Act rationalizing the provision on the Documentary Stamp Tax
of the National Internal Revenue Code of 1997, as amended.)
- BIR Regulations No. 2-2001(Implementing
the Provision on Improperly
Accumulated Earnings Tax Under Section 29 of the Tax Code of 1997)
- BIR Revenue Regulations No. 1-2003
- BIR Revenue Regulations No. 3-2003
- BIR Revenue Regulations No. 4-2003
- BIR Revenue Regulations No. 11-2003
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