Bir Revenue Regulation

OFFICE OF THE NATIONAL ADMINISTRATIVE REGISTER
Inventory of Administrative Issuances
Date Filed
14-Dec-10
Ref. No.
10-445
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Subject No.
Subject Title
Date Adopted
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, Implementing
Section 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 Qualified
Filipino Personnel Employed by Regional or Area
Headquarters (RHQs) and Regional Operating
Headquartes (ROHQs of Multinational Companies
26-Oct-10
14-Dec-10
10-445
14-Dec-10
10-445
Rev. Memo Cir. No. 822010
14-Dec-10
10-445
14-Dec-10
10-445
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
Clarification on the filing of BIR Form No. 1947
Pursuant to the Provisions of Rev. Reg. No. 112010 dated October 28, 2010
Publshing the Full Text of Opinion No. 48, S.
2010 of the Department of Justice
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 Revenue
Regulations 10-2008
1
18-Oct-10
05-Nov-10
15-Nov-10
02-Dec-10

3-Nov-10
09-406
20-Oct-10
10-385
20-Oct-10
10-385
Rev. Memo Ord. No. 722010
20-Oct-10
10-385
14-Sep-10
10-343
14-Sep-10
10-343
14-Sep-10
10-343
14-Sep-10
10-343
14-Sep-10
10-343
22-Jul-10
10-286

Implementing the Electronic Documentary

Stamp Tax System to Replace the Doc. Stamp
Tax Electronic Imprinting Machine
Exchange of Information Regulations
Guidelines on the Processing of Tax Treaty Relief
Applications (TTRA) Pursuant to Existing Phil.
Tax Treaties
Prescribing the Policies and Guidelines in the
Issuance of Certificate of Tax Exemption of
Cooperatives and the Monitoring Thereof
Amending Rev. Regulations No. 7-2010
Implementing the Tax Privileges Provisions of RA
No. 9994, Otherwise Known as the "Expanded
Senior Citizens Act of 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
Value Added Tax on Tollway Operators
Circularizing Revocation of BIR Ruling No. DA
722-206
Revocation of BIR Ruling Nos. DA 413-04 and
DA 436-04, and Clarification of the Basis in
Computing Depreciation of Property, Plant and
Equipment
Regulations Providing for the Policies, Guidelines
and Procedures in the Implementaion of the Tax
Subsidy Granted Under Sections 17 (c) of RA
3591 (Phil. Deposit Insurance Corporation
[PDIC] Charter), as Amended by RA 9576
2
29-Jun-09
06-Oct-10
25-Aug-10
27-Sep-10
03-Sep-10
13-Sep-10
19-Jul-10
10-Aug-10
09-Aug-10
29-Jun-10

22-Jul-10
10-286
22-Jul-10
10-286
Rev.Memo Cir. No. 45-2010
22-Jul-10
10-286
22-Jul-10
10-286
22-Jul-10
10-286

9994, Otherwise Known as the "EXPANDED
SENIOR CITIZENS ACT OF 2010" and
Prescribing the Guidelines for the Availment
Thereof
Circularizing Sec. 4 of RA 9994, An Act Creating
Additional Benefits and Privileges to Senior
Citizens, Further Amending RA 7432, as
Amended, Otherwise Known as "An Act to
Maximize the Contribution of Senior Citizens to
Nation Building, Grant Benefits and Special
Privileges and for Other Purposes
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
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 Health
Institutions with Rooming-in and Breastfeeding
Practices, and For Other Purposes
Further Amending Certain Portions of RMC No.
30-2008 as Amended by RMC No. 59-2008, on
the Subject of the Taxability of Insurance
Companies for Minimum Corporate Income Tax
(MCIT), Business Tax and Doc.Stamp Tax
Purposes
3
20-Jul-10
02-Jun-10
02-Jun-10
02-Jun-10
03-Jun-10

22-Jul-10
10-286
22-Jul-10
10-286
22-Jul-10
10-286
22-Jul-10
10-286
Rev.Memo Cir. N0. 58-2010
22-Jul-10
10-286
Publishing the Full Text of JOINT ORDER No. 12010 dated April 5, 2010 by the Secretary of the
Department of Finance (DOF) and
Commissioners of Bureau of Customs (BOC) and
Bureau of Internal Revenue (BIR), respectively,
entitled Valuation of Motor Vehicles
Circularizing Sec. 23 of RA No. 10086 entitled
"An Act Strengthening People's Nationalism
through 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"
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"
Circularizing Secs. 10,11,12,13,14,15,16,17 and
18 of RA No. 9856 entitled "An Act Providing the
Legal Framework for Real Estate Investment
Trust and for Other Purposes"
Circularizing Sec. 5 and 6 of RA No. 10072
entitled "An Act Recognizing the Phil. National
Red Cross as an Independent Autonomous NonGovernment Organization Auxiliary to the
Authorities of the Republic of the Philippines in
the Humanitarian Field, to be Known as the
Philippine Red Cross"
22-Jun-10
12-May-10
no date
no date
20-Apr-10

22-Jul-10
10-286
3-Jun-10
10-224
3-Jun-10
10-224
3-Jun-10
10-224
3-Jun-10
10-224
Publishing the Full Text of Department Order

No. 18-2010 dated June 25, 2010 of the
Department of Finance on the Nationwide
Coverage of the Mandatory Marking of Kerosene
Amending Section 3(D) and 12 of RR No. 112008 Pertaining to the Provisions on the
Issuance of TIN Card and the Transfer of
Registration
Value-Added Tax on Toll Fees Paid by Private
Rev. Memo Cir No.30- 2010
Motor Vehicles
Verification of VAT Compliance of Health
Rev. Memo Cir No.39- 2010
Maintenance Organizations
25-May-10
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 Final
Decisions 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
6-Apr-10
10-146
Amendment to Secs. 6 and 7 of RR No. 16-2008

with Respect to the Determination of the
Optional 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
Submission of the Statement of Management
Responsibility
5
15-Jul-10
26-May-10
21-May-10
18-Feb-10
24-Feb-10

6-Apr-10
10-146
6-Apr-10
10-146
6-Apr-10
10-146
6-Apr-10
6-Apr-10
6-Apr-10
Amending Rev. Regs. No.11-2006 on the

Accreditation of Tax Practitioners/Agents as a
Prerequisite to Their Practice or Representation
Before the BIR
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 to
RA No. 8424 of the NIRC, as Amended
Clarification on the Coverage and Taxability of
Amusement Places under Section 125(b) of the
NIRC (Tax Code) of 1997, as Amended
24-Feb-10
11-Feb-10
01-Mar-10
10-146
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
10-146
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
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 Other
Purposes"
19-Mar-10
10-146
08-Mar-10

Circularizing the Full Text of RA No. 10026
entitled "An Act Granting Income Tax Exemption
to 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"
6-Apr-10
10-146
2-Feb-10
10-053
2-Feb-10
10-053
2-Feb-10
10-053
2-Feb-10
10-053
VAT Liability of the Tollway Operators
21-Dec-09
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
2-Feb-10
10-053
Maintenance, Retention, and Submission of

Electronic Records
Amending Further Secs. 2.57.2 and 2.58 of RR
No. 2-98, as Amended, Clarifying that SubParagraph (W) as Recently Issued Under RR No.
8-2009 should be Sub-Paragraph (X), and Other
Concerns
Primer on Creditable Withholding Tax on
Campaign Expenditures Prescribed in RR No. 82009
22-Mar-10
23-Dec-09
no date
12-Nov-09

3-Nov-09
09-406
3-Nov-09
09-406
3-Nov-09
09-406
3-Nov-09
09-406
Clarification on the Requirement for the

Submission of Summary Lists of Sales(SLS)/
Summary Lists of Purchases (SLP); the
Imposition of Penalties for Their NonSubmission; the Issusance of Subphoena Duces
Tecum; and the Imposition of Penalties for
Failure to Obey Summons, Pursuant to RR 82002, as Incorporated in RR No. 16-2005, and
RMO No.12-2009
Publishing the Full Text of the Memo of
Secretary of Finance Margarito B. Teves
Directing the BIR to Stop Issuing Tax
Assessments for Taxable Year 2009 Against
Cooperatives Registered with the Cooperative
Development Authority based on the Old
Cooperative Law
Policies and Guidelines for the Reporting of
Casualty Losses
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 Campaign
Expenditures 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
15-Sep-09
05-Oct-09
16-Oct-09
22-Oct-09

3-Nov-09
09-406
24-Jul-09
09-272
24-Jul-09
09-272
24-Jul-09
09-272
24-Jul-09
09-272
Implementing the Electronic Documentary

Stamp Tax System to Replace the Documentary
Stamp Tax System to Replace the Documentary
Stamp Tax Electronic Imprinting Machine
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 on
their Purchases of Agricultural Products, and
Additional Transactions Subject to Creditable
Withholding Tax on Income Payments Made by
the Top 5,000 Individual Taxpayers Engaged in
Trade/Business or Pratice of Profession
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
Clarifying Certain Issues Relative to the
Processing of Claims for Tax Credit/Refund
Circularizing the Memorandum of the
Commissioner Disallowing Bangko Sentral ng
Pilipinas Claimed Interest Expense for Taxable
Year 2005
29-Jun-09
03-Jun-09
11-May-09
16-Apr-09
15-Jun-09

24-Jul-09
09-272
27-May-09
09-186
27-May-09
09-186
27-May-09
09-186
27-May-09
09-186
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 Land
and 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 the
Common 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 Respect
Thereto
Acceptance and Reporting of Tax Returns and
Payments
Clarifying the Allowable Claims for Personal and
Additional Exemptions and Optional Standard
Deductions (OSD) Pursuant to RR Nos. 10-2008
and 16-2008 Respectively
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
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 Property
is Located
10
26-Apr-09
27-Mar-09
12-Apr-09
05-May-09
16-Mar-09

27-May-09
09-186
27-May-09
09-186
27-May-09
09-186
20-Mar-09
09-114
20-Mar-09
09-114
20-Mar-09
09-114
Amending the Provisions of Sec. 24 of RR No. 32006 Pertaining to the Incremental Revenue
Under RA No. 9334
Amending Further RR No. 9-2001, as Amended
by RR No. 2-2002, RR No. 9-2002, RR No. 262002, RR-5-2004, and RR-10-2007 Expanding
Rev. Reg. No.3-2009
the EFPS Coverage to Include the Top 20,000
Private Corporations Duly Identified Under RR
No. 14-2008
Enjoining the Strict Implementation of the
Rev. Memo Ord. No. 12Penalty Provisions for the Non-submission of
2009
Quarterly Summary Lists of Sales and Purchases
Clarifying the Instruments Embraced by the
Rev. Memo Cir. No. 16Term "Deposit Substitutes" Under RR No. 82009
2008
Circularizing the Full text of Dept. Order No. 409 dated Jan. 5, 2009 Entitled "Lifting of the
Rev. Memo Cir. No. 9-2009
Suspension of Effectivity of Dept Order Nos. 3505 and 36-05"
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 Tax
Privileges of Persons with Disability and Tax
Incentives for Establishments Granting Sales
Discounts
11
03-Apr-09
09-Feb-09
28-Apr-09
09-Feb-09
09-Feb-09
09-Dec-08

20-Mar-09
09-114
9-Jan-09
09-017
9-Jan-09
09-017
9-Jan-09
09-017
9-Jan-09
09-017
9-Jan-09
09-017
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 the
Refund of Meter Deposits by Meralco and Other
Distribution Utilities to Residential and NonResidential Electricity Consumers/Customers
Amending Further Section 2.57.2(M) of RR No. 298, as Amended, Increasing the Coverage of
Withholding 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 20,000
Private Corporations
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 Tobacco
Products Under RA No. 8240
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 and
Corporations in Computing their Taxable Income
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
Registration of Manual Books of Accounts
12
04-Feb-09
26-Nov-08
21-Nov-08
26-Nov-08
24-Nov-08
13-Nov-08

25-Nov-08
08-429
25-Nov-08
08-429
25-Nov-08
08-429
5-Nov-08
08-400
30-Sep-08
08-352
Prescribes and Clarifies the Guidelines and

Procedures in the Issuance of Taxpayer
Identification Number (TIN) to Securities and
Exchange 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. 302005
Publishing the Full Text of Joint Cir. No. 200801, Guidelines and Procedure for the Release of
the LGU Shares from the VAT in Lieu of
Franchise Tax Collected from Racetrack
Operations of the Manila Jockey Club, Inc.
(MJCI) and Phil. Racing Club, Inc (PRCI)
Publishing the Full Text of the Records
Disposition Schedule of the BIR which was
Approved by the Acting Executive Director of the
National Archives of the Phils. (NAP) on June
05,2008
Consolidated Regulations on Advance Value
Added Tax on the Sale of Refined Sugar;
Amendng and/or Revoking All Revenue
Issuances Issued to this Effect, and for Other
Related Purposes
Implementing Pertinent Provisions of RA 9504
"An Act Amending Secs. 22, 24, 34, 35, 51 and
79 of RA 8424, as Amended, Otherwise Known
as the NIRC" Relative to Withholding of Income
Tax on Compensation and Other Concerns
13
03-Nov-08
02-Oct-08
02-Oct-08
19-Sep-08
08-Jul-08

30-Sep-08
08-352
30-Sep-08
08-352
30-Sep-08
08-352
30-Sep-08
08-352
30-Sep-08
08-352
30-Sep-08
08-352
4-Sep-08
08-322
Consolidated Revenue Regulations on Primary

Registration, Its Updates, and Cancellation
Filing and Payment of Tax Returns of Newly
Transferred Taxpayers
Acceptance and Reporting of Tax Returns and
Payments
Basis of the 15% Share of the Beneficiary
Provinces in the Excise Tax Collection from
Locally Manufactured Virginia-type Cigarettes
under RA 7171
Basis of the Fifteen Percent (15) Share of the
Beneficiary Provinces in the Excise Tax Collection
from Locally Manufactured Virginia-type
Cigarettes Under RA 7171
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 the
Republic of the Phils.
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 Outside
of the Coverage of the Gross Receipts Tax
Imposed Under Secs.121 and 122 of the 1997
NIRC Code, as Last Amended by RA 9337
14
15-Aug-08
12-Aug-08
14-Aug-08
09-Sep-08
23-Sep-08
05-Sep-08
20-Aug-08

4-Sep-08
08-322
Rev. Memo Cir. No.44-2008
4-Sep-08
08-322
4-Sep-08
08-322
4-Sep-08
08-322
Rev. Memo Cir. No 49-2008
4-Sep-08
08-322
4-Sep-08
08-322
Publishing the Full Text of Dept. Order No. 9-08,

"Implementing Rules and Regulations on the
Accessibility of Information on Taxpayers
Between the BIR and the Local Government
Units for Tax Collection Purposes Pursuant to EO
No. 646"
Clarification of Issues Concerning Common
Carriers by Air and Their Agents Relative to the
Revenue and Receipt from Transport of
Passengers, Goods/Cargoes and Mail, and from
Excess Baggage
Procedures in Handling Taxpayers' Request for
Transfer of Registration
Composition of the National Evaluation Board
Contemplated in Sec. 204 of the Tax Code of
1997
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
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 Mortgage
by those Governed by the General Banking Law
of 2000 (RA No. 8791), as well as the Venue
for the Payment of These Taxes
15
05-May-08
01-Feb-08
19-Jun-08
18-Jun-08
12-Aug-08
15-Aug-08

4-Sep-08
08-322
4-Sep-08
08-322
26-May-08
08-195
6-May-08
08-161
24-Apr-08
08-155
22-Apr-08
08-149
21-Apr-08
08-147
Amending Certain Portions of RMC No 30-2008

on the Subject of the Taxability of Insurance
Rev. Memo Cir. No.59-2008 Companies for Minimum Corporate Income Tax
(MCIT), Business Tax and Documentary Stamp
Tax Purposes
Procedure on the Handling of Taxpayer's
Application for Cancellation of Business
Rev. Memo Cir. No.56-2008 Registration, and Warning on the Use of Official
Receipts/Sales Invoices of Dissolved Businesses
for Purposes of Claiming Input Taxes
Taxation on the Sale to the Bangko Sentral ng
Pilipinas of Gold and Other Metallic Mineral
Rev. Regs. No.7-2008
Products Extracted or Produced by Small-Scale
Miners, and Further Amending Section 2.57.2
(T) of RR 2-98, as Amended
Consolidated Regulations Prescribing the Rules
on the Taxation of Sale, Barter, Exchange or
Other Disposition of Shares of Stock Held as
Capital Assets
Further Amendments to RR Nos. 2-98 and 3-98,
as Last Amended by RR No. 10-2000, with
Respect to "De Minimis Benefits"
Tax treatment of Director's Fees for Income Tax
and Business Tax Purposes
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 as
Large Taxpayers Pursuant to RR 1-98 as
Amended, Thereby Amending for this Purpose
Pertinent Provisions of RR-8-98
16
23-Aug-08
25-Jul-08
25-Mar-08
22-Apr-08
17-Apr-08
15-Apr-08
19-Feb-08

15-Apr-08
10-Apr-08
08-141
Clarification of Issues Concerning Common

Rev. Memo Cir. No.31-2008 Carriers by Sea and Their Agents Relative to the
Transport of Passengers, Goods or Cargoes
30-Jan-08
08-132
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 to
International 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
10-Apr-08
08-132
10-Apr-08
08-132
10-Apr-08
08-132
Clarification on the Persons Liable to the Tax

Imposed Under Sec. 127 of the Tax Code and
the Crediting of Tax Collection to the Appropriate
Office of the BIR
Clarifying the Scope of the Term "Direct Costs
and Expenses" that Should Comprise the "Cost
of Services" for Purposes of Computing the
Rev. Memo Cir. No. 24Gross Income Subject to the 2% Minimum
2008
Corporate Income Tax (MCIT) under Sec. 27(E)
and Sec. 28 (A) (2) of the 1997 National
Internal Revenue Code, as Amended
Doc. Stamp Tax (DST) on Certificates Issued by
Educational Institutions
Publishing the Full Text of Dept Order No. 11-08
Dated March 18, 2008 "Clarification on the Last
Rev. Memo Cir. No.29-2008 Day for Availing of the Benefits under RA No.
9480, Otherwise Known as, the Tax Amnesty Act
of 2007"
17
29-Feb-08
18-Mar-08
17-Mar-08
02-Apr-08

10-Apr-08
08-132
10-Apr-08
08-132
4-Apr-08
08-130
4-Apr-08
08-130
7-Mar-08
08-095
7-Mar-08
08-095
7-Mar-08
08-095
Clarification on the Last Day for Availing of the

Benefits Under RA No. 9480, Otherwise Known
as, the Tax Amnesty Act of 2007
Clarifying the Taxability of Insurance Companies
for MCIT, Business Tax, and Doc. Stamp Tax
Purposes
Implementing Rules and Regulations on the
Dept. Ord. No. 09--08
Between the BIR and the LGU for Tax Collection
Purposes Pursuant to EO No. 646
Clarification on the Last Day for Availing of the
Dept. Ord. No. 11-08
Benefits Under RA No. 9480, Otherwise Known
as, the Tax Amnesty Act of 2007
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)
Reiterating the Requirement for the Submission
of 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
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) and
Amending Further the MOA Relative to
Accreditation of the AABS
Dept. Ord. No. 11-08
18
18-Mar-08
01-Apr-08
26-Mar-08
18-Mar-08
22-Feb-08
08-Jan-08
10-Jan-08

7-Mar-08
08-095
7-Mar-08
08-095
3-Jan-08
08-003
3-Jan-08
08-003
3-Jan-08
08-003
3-Jan-08
08-003
3-Jan-08
08-003
Amending Certain Provisions of RR No. 10-2006

Prescribing the Guidelines and Conditions for the
Tax Treatment of Securities Borrowing and
Lending Transactions Involving Shares of Stock
and Securities Listed in the Phil. Stock
Exchange
Regulations Allowing for the Abatement of
Penalties/Surcharges and Interest on
Disputed/Litigated Assessments
Tax on Non-Governmental Organizations (NGOs)
and Cooperatives Engaged in Microfinance
Activities
Prescribing the Rules on the Advance Payment of
VAT/Percentage Tax on the Transport of
Naturally Grown and Planted Timber Products
Amending the Provisions of Question and Answer
(Q & A) No. 28 of the Previously Issued RMC 69Rev. Memo Cir. No.90-2007 2007 which Clarify Issues Concerning the Tax
Amnesty Program Under RA No. 9480 as
Implemented by Dept Order No. 29-07
Publishing the Full Text of EO No. 671 Dated
October 22, 2007 - "Designating Entities that
Rev. Memo Cir. No.88-2007 will Certify and Accredit Charitable Organization
as Donee-Institutions Relative to the
Deductibility of the Tax Reform Act of 1997
Supplemental Provision to the Previously Issued
RMC 69-2007 on Issues Pertaining to the Tax
Amnesty Program Under RA No. 9480 as
Implemented by Dept. Order No. 29-07
19
01-Feb-08
29-Nov-07
11-Dec-07
15-Oct-07
03-Dec-07
07-Dec-07
16-Nov-07

3-Jan-08
08-003
3-Jan-08
08-003
3-Jan-08
08-003
3-Jan-08
08-003
3-Jan-08
08-003
3-Jan-08
08-003
23-Oct-07
07-369
Prescribing Additional Mandatory Documentary

Requirements for One-Time Transactions
involving Transfers of Real Property
Re-issuing the Guidelines on the Proper
Treatment of Block Sale of Shares of Stock
Disposed of in the Stock Exchange
Circularizing the Full Text of AO No. 186,
Directing the City Assessor, Municipal Assessor
and Provincial Assessor to Annotate in All Tax
Declarations the Serial Number of the Certificate
Authorizing Registration Issued by BIR
Circularizing the Full Text of EO No. 646, on the
Between the BIR and LGU for Tax Collection
Purposes
Clarification on the Proper Treatment of Cases
under Administrative or Judicial Protest for
Amnesty Tax Purposes
Clarification of Issues Concerning the Tax
Amnesty Program Under RA 9480 as
Implemented by Dept. Order No. 29-07
Clarifying the Effect of Suspension of RR No. 62007 Otherewise Known as the "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 Other Related Purposes
20
25-Oct-07
12-Nov-07
09-Oct-07
09-Oct-07
07-Nov-07
05-Nov-07
12-Sep-07

23-Oct-07
07-369
23-Oct-07
07-369
23-Oct-07
07-369
23-Oct-07
07-369
23-Oct-07
07-369
7-Aug-07
07-283
Publishing the Full Text of Dept. Order No. 23-07

Dated July 26, 2007 Entitled "Mandating the
Marking of Imported Kerosene and Fuel Oils
which are entered Tax and Duty Free to Prevent
the Unauthorized Diversion Thereof Into the
Domestic Market and for Other Purposes
Publishing the Full Text of Dept. Order No. 29-07
dated August 15, 2007, "Implementing Rules
Rev. Memo Cir. 55-2007
and Regulations (IRR) of RA No. 9480,"
Otherwise Known as "Tax Amnesty Act of 2007"
Reiteration of the Amendment Made by RA 9337
Imposing VAT on the Sale of Non-Food
Agricultural Products, Marine and Forest
Products and on the Sale of Cotton and Cotton
Seeds in their Original State
Amending Certain Provisions of RR 9-98 Relative
to the Due Date Within Which to Pay Minimum
Corporate Income Tax (MCIT) Imposed on
Domestic Corporations and Resident Foreign
Corporations Pursuant to Sec. 27(E) and Sec.
28(A) (2) of the 1997 NIRC, as Amended
Suspension of the Implementation of RR No. 6Rev. Regs. No 11-2007
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 of
Withholding Tax on Income Payments Made to
Suppliers of Agricultural Products Under Sec.
2.57.2 (S) of RR No. 2-98, as Amended
21
10-Aug-07
21-Aug-07
07-Aug-07
10-Oct-07
15-Aug-07
06-Jul-07

7-Aug-07
7-Aug-07
07-283
Compliance with the Requirements of RR No. 3Rev. Memo Cir. No.43-2007 2005 for Contractors Applying for Tax Clearance
Certificate for Bidding and Collection Purposes
02-Jul-07
07-283
Clarifying the Income Tax and VAT Treatment of

Rev. Memo Cir. No.39-2007 Agency Fees/Gross Receipts of Security Agencies
Including the Withholding of Taxes Due thereon
22-Jan-07
7-Aug-07
07-283
7-Aug-07
07-283
7-Aug-07
07-283
7-Aug-07
07-283
7-Aug-07
07-283
Amending Further Sec. 3 of RR No. 9-2001, as

Last Amended by RR 5-2004, Expanding the
Rev. Regs. No 10-2007
Coverage on Taxpayers Required to File Returns
and Pay Taxes Through the Electronic Filing and
Payment System (EFPS) of the BIR
Prescribing the Updated Minimum
Monthly/Quarterly Gross Receipts in Computing
the Percentage Tax of Domestic Carriers and
Keepers of Garages
Tax Treatment of Sale, Barter or Exchange of
Goods or Properties or Sale or Exchange of
Services Made by Suppliers from the Customs
Territory to Registered Freeport Zone
Rev. Memo Cir. No.50-2007 Enterprises in the Subic Freeport Zone (SPZ),
the Clark Freeport Zone (CFZ) as well as Poro
Point Freeport Zone (PPFZ), and Vice-Versa
under Secs. 12 & 15 of RA No. 7227, as
Amended by RA No. 9400
Lifting the Suspension of Certain Provisions of
RR No. 3-2006 Provided under RMC 10-2006
Additional Compliance Requirements of
Concerned Taxpayers in the light of Mandatory
Adoption of the Phil. Financial Reporting
Standards
22
18-Jul-07
04-Jul-07
30-Jul-07
16-Jul-07
03-Jul-07

7-Aug-07
07-283
18-Jul-07
07-261
18-Jul-07
07-261
18-Jul-07
07-261
18-Jul-07
07-261
Amending Certain Provisions of RR 21-2002,

Implementing Sec. 6 (H) of the Tax Code of
1997, 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
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 Other
Related Purposes
Lending (SBL) or Securities Lending Transactions
(SLTs) involving the Fixed-Income Securities
Lending Program of the Phil. Dealing and
Exchange Corp.(PDEx)
Amending Certain Provisions of RR No. 16-2005,
as Amended, Otherwise Known as the
"Consolidated Value-Added Tax Regulations of
2005
and Procedures in the Implementation of the
Expanded One-Time Administrative Abatement
of All Penalties/Surcharges and Interest on
Delinquent Accounts and Assessments
23
09-Jul-07
21-Mar-07
06-Mar-07
07-Feb-07
16-Jan-07

18-Jul-07
07-261
18-Jul-07
07-261
8-Jan-07
07-009
25-Oct-06
06-421
25-Oct-06
06-421
25-Oct-06
06-421
25-Oct-06
06-421
Amending RR No. 4-2006 Implementing the Tax

Privileges Provisions of RA 9257, Otherwise
Known as the "Expanded Senior Citizens Act of
2003"
Amending Certain Provisions of RR 16-2005
Otherwise Known as the Consolidated ValueAdded Tax Regulation of 2005
Improved Voluntary Assessment Program (IVAP)
for Taxable Year 2005 and Prior Years under
Certain Conditions
Prescribing the Rules on the Accreditation,
Registration, and Use of Taximeter Issuing
Receipts (TIR) Systems and /or Models and
Other Similar Types of Machines Generating
Official Receipts
Submission by Taxpayers of Electronic Books of
Accounts and other Accounting Records in the
Course of a Tax Audit/Investigation
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
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 Compliance
and Increasing Tax Collections with Extension of
the Deadline for Availment Thereof
24
04-Dec-06
22-Dec-06
26-Sep-06
06-Sep-06
15-Aug-06
18-Aug-06
31-Jul-06

25-Oct-06
06-421
16-Aug-06
06-329
16-Aug-06
06-329
16-Aug-06
06-329
16-Aug-06
06-329
16-Aug-06
06-329
16-Aug-06
06-329
Amendment to Sub-paragraph 3.3 of RR No. 403-Apr-06

2005
Rules and Regulations Implementing the Tax
Subsidy Granted by Fiscal Incentives Review
Rev. Regs. No 12- 2006
20-Jun-06
Board (FIRB) to the Phil. National Police Service
Store System (PNPSSS)
Consolidated Regulations on the Accreditation of
Tax Practitioners/Agents as a Pre-requisite to
their Practice or Representation Before the BIR
15-Jun-06
and Further Simplifying and Superseding RR No.
15-99
23-Jun-06
Lending Transactions Invovling Shares of Stock
or Securities Listed in the Phil. Stock Exchange
Amending Further Certain Provisions of RR No. 62005 as Amended, Implementing the Provisions
of EO No. 399 as Amended by EO No. 422,
27-Jun-06
Otherwise Known as the "No Audit Program
(NAP)"
Prescribing the Implementing Guidelines on the
Taxation and Monitoring of the Raw Materials
Used and the Bioethanol-Blended Gasoline (E09-May-06
Gasoline) Produced under the Fuel Bioethanol
Program of the Department of Energy (DOE)
Clarifying the Proper VAT and EWT Treatment of
Rev. Memo.Cir.No. 35-2006 Freight and Other Incidental Charges Billed by
21-Jun-06
Freight Forwarders
Rev. Regs No 13-2006
25

16-Aug-06
06-329
Publishing the Full Text of R.A. No. 9343, An Act

Amending RA 9182, Otherwise Known as the
Rev.Memo.Cir.No. 44-2006
SPV of 2010 for the Purpose of Allowing the
Establishment and Registration of New SPVs and
for Other Purposes
19-Jun-06
06-248
19-Jun-06
06-248
19-Jun-06
06-248
19-Jun-06
06-248
7-Apr-06
06-158
7-Apr-06
06-158
7-Apr-06
06-158
VAT on the Construction or Renovation of Official

Buildings or Properties of the USA Embassy
14-Jul-06
29-May-06
Clarifying Certain Issues Relating to the

Implementation of the Increase in the VAT Rate
05-Apr-06
from 10% to 12% on the Sale of Goods Pursuant
ot RA No. 9337
Further Amending Certain Provisions of RR No. 62005, as Amended by RR No. 10-2005,
Implementing the Provisions of EO No. 399 as
18-May-06
Amended by EO No. 422, Otherwise Known as
the "No Audit Program (NAP)"
Regulating the Use of Functional Currency other
than the Phil. Peso in Financial Statements that
will be Submitted and in the Books of Accounts
16-Mar-06
that will be Maintained for Internal Revenue Tax
Purposes
Clarifying Certain Provisions of RR No. 16-2005,
Particulary on the 70 % Cap or Limitation on the 21-Feb-06
Deductible Input Tax for VAT Purposes
Application and Computation of the 32% and
35% Income Tax Rates for Taxable Year 2005 in 21-Feb-06
the Light of the Effectivity of RA 9337
Suspension of the Implementation of Certain
11-Jan-06
Provisions of Section 20 B of RR No. 3-2006
26

7-Apr-06
06-158
7-Apr-06
06-158
7-Apr-06
06-158
7-Apr-06
06-158
Clarifying the Amount Subject to VAT and

Expanded Witholding Tax (Income Tax) of
Brokers and Others Similarly Situated and the
Other Parties with whom They Transact Business
Clarifying Certain Issues Relating to the
Rev. Memo Cir. No.08-2006 Implementation of the Increase in the VAT Rate
from 10% to 12% Pursuant to RA No. 9337
Publishing the Full Text of the Memorandum
from Exec. Sec. Eduardo R. Ermita Dated Jan.
Rev. Memo Cir. No.07-2006 31, 2006 Approving the Recommendation of the
Sec. of Finance to Increase the VAT Rate from
Ten Percent to Twelve Percent
Implementation of RR 17-2005
25-Jan-06
31-Jan-06
31-Jan-06
08-Mar-06
7-Apr-06
06-158

No. 9257, Otherwise Known as the "Expanded
Senior Citizens Act of 2003" and Prescribing the
Guidelines in the Availment Thereof
26-Jan-06
06-054
Clarification to RR No. 14-2005, as last Amended

by RR No. 16-2005, Implementing RA No. 9337
03-Jan-06
06-054
Prescribing the Use of the Gov't Money Payment

Chart Implementing Secs. 2.57.2 , 4.114 and
5.116 of RR No. 2-98 as Amended by RR No. 16Rev. Memo Cir. No.5-2006
2005 in Relation to Secs. 57 (B) 114(C) and 116
to 123 of RA No. 8424 as Amended by RA No.
9337
02-Nov-05
26-Jan-06
27
02-Dec-05

26-Jan-06
06-054
26-Jan-06
06-054
26-Jan-06
06-054
25-Nov-05
05-461
25-Nov-05
05-461
25-Nov-05
05-461
25-Nov-05
05-461
Prescribing the Implementing Guidelines on the

Revised Tax Rates on Alcohol and Tobacco
Products, Pursuant to the Provisions of RA No.
9334, and Clarifying Certain Provisions of
Existing Revenue Regulations Relative Thereto
Mandatory Attachment of the Summary Alphalist
of Withholding Agents of Income Payments
Subjected to Tax Withheld at Source (SAWT) to
Tax 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 Withholding
Agent/Payor of Income Payments
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
Temporary Deferment of the Implementation of
Enhanced Voluntary Assessment Program
(EVAP) for Taxable Year 2004 and Prior Years
Under Certain Conditions
and 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 SubicClark-Tarlac Expressway Project
Consolidated VAT Regulations of 2005
28
03-Jan-06
01-Dec-05
29-Dec-05
07-Nov-05
12-Oct-05
29-Jul-05
01-Sep-05

25-Nov-05
05-461
25-Nov-05
05-461
25-Nov-05
05-461
25-Nov-05
05-461
5-Aug-05
05-321
Rev. Memo Cir. No 29 2005
5-Aug-05
05-321
5-Aug-05
05-321
5-Aug-05
05-321
Revised Guidelines in the Registration and

Invoicing Requirements Including Clarification on
Common 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)
Clarifying the VAT Provisions of RA 9337
Applicable to the Power Industry
Clarification on the Tax Treatment of Petroleum
Products Sold to International Marine Vessels
VAT Liability of the Tollway Industry
Clarifying the Provisions of RA No. 9337 (VAT
Law of 2005) Applicable to the Petroleum
Industry
Providing for Policies and Guidelines for the
Abatement of Surcharges in Relation to the
Filing of Amended Tax Returns Filed under
Certain Conditions
Consolidated VAT Regulations of 2005
Regulations Defining "Gross Income Earned" to
Implement the Tax Incentive Provision Under
Par. (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
29
18-Oct-05
27-Oct-05
21-Oct-05
28-Sep-05
29-Jun-05
09-Jun-05
22-Jun-05
25-Apr-05

5-Aug-05
5-Aug-05
05-321
05-321
Regulations Defining "Gross Income" to

Implement the Tax Incentives Provision Under
Par. (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, Revoking
Sec. 7 of RR No. 2-2005 and Suspending the
Effectivity of Certain Provisions of RR No. 2-2005
25-Apr-05
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
21-Jun-05
05-255

Resulting 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
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")
30
18-May-05
19-Mar-05

21-Jun-05
05-255
11-May-05
05-198
11-May-05
05-198
11-May-05
05-198
11-May-05
05-198
11-May-05
05-198

2-98, as last Amended by RR No. 3-2004, as
Amended, Providing for the Inclusion of Income
Payments 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)
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
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
Monthly Submission of Sales Report and Other
information Generated by Cash Register
Machines (CRMs) and Point of Sales Machines
(POS) and/or any Machine Sales Generating
Receipt/Invoice Registered with the BIR
Rules 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
Rules and Regulations Implementing EO No. 398
and Requiring Timely and Complete Payment of
Taxes as a Precondition for Entering Into and as
a Continuing Obligation in Contracts with
Government.
31
23-Feb-05
31-Mar-05
04-Mar-05
16-Feb-05
16-Feb-05
16-Feb-05

11-May-05
05-198
11-May-05
05-198
11-Feb-05
05-071
11-Feb-05
05-071
11-Feb-05
05-071
Consolidated Revenue Regulations Implementing

Relevant Provisions of RA No. 7227 Otherwise
Known 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
7-95, as Amended by RR No. 8-2002
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
Providing for the Revised Tax Rates on Alcohol
and 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 the
Excise 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"
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
32
08-Feb-05
28-Dec-04
23-Dec-04
28-Dec-04
15-Dec-04

11-Feb-05
05-071
16-Aug-04
04-274
16-Aug-04
04-274
16-Aug-04
04-274
16-Aug-04
04-274
To Further Implement the Provisions of Sec. 4 of

RA No. 9238 Re-imposing the Gross Receipts
Tax on Other Non-Bank Financial Intermediaries
Beginning Jan. 1, 2004 and Hereby Amending
for the Purpose Sec. 4 or RR No. 9-2004 by
Including Pawnshops Under the Classification of
Other Non-Bank Financial Intermediaries
Implementing Certain Provisions of RA No. 9238,
Re- Imposing the Gross Receipt Tax on Banks
and Non-Bank Financial Intermediaries
Performing Quasi-Banking Functions and Other
Non-Bank Financial Intermediaries Beginning
Jan.-01-04
Rev. Regs. Implementing Sec. 7 , 204 (A) and
290 of the NIRC of 1997 on Compromise
Settlement of Internal Revenue Tax Liabilities
Superseding RR Nos. 7-2001 and 30-2002
Implementing Sec. 109 (bb) and (cc) of the
NIRC, as Amended by RA 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 IBP from the
Coverage of VAT
Implementing theTax Exemptions and Privileges
Granted Under RA No. 9182, Otherwise Known
as the "The Special Purpose Vehicle (SPV) Act
of 2002"
33
18-Oct-04
21-Jun-04
19-May-04
07-May-04
31-Mar-04

16-Aug-04
04-274
12-May-04
04-141
12-May-04
04-141
12-May-04
04-141

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 Corporations
Duly Identified Under RR No. 17-2003
Supplement to RMC No. 44-2002 on Acctn'g
Methods to be Used by Taxpayers for Internal
Revenue Tax Purposes
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 ReImposition of Gross Receipts Tax
Guidelines and Policies Applicable to the
Business Tax Applicable to Banks and Non-Bank
Financial Intermediaries Performing QuasiBanking Functions and Other Non-Bank Financial
Intermediaries As A Result of the Enactment and
Effectivity of RA No. 9238, An Act Amending
Certain 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-Bank
Financial Intermediaries Performing QuasiBanking Functions and Other Non-Bank Financial
Intermediaries Beginning January 1, 2004
34
26-Apr-04
12-Apr-04
19-Feb-04
19-Feb-04

12-May-04
04-141
12-May-04
04-141
Rev. Memo Ord. No 05 2004
12-May-04
04-141
Rev. Memo Ord. No 04 2004
12-May-04
04-141
12-May-04
04-141
12-May-04
04-141
Clarifying the Issues on VAT Taxable

Transactions of Philippine Ports Authority
Amending RMC No. 20-88, Pursuant to RA No.
7716 as Implemented by RR 7-95
Prescribing the Guidelines and Procedures in the
Implementation of RR No. 29-2003 on the
Advance Payment of VAT on the Sale of Flour
Defining Guidelines Relating to Registration of
Agricultural 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
Supplementing the Rules on the Advance
Payment of VAT on Sale of Refined Sugar as
Provided for in RR 2-2004
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, Further
Amended by RR 30-2003 and 1-2004
Further Enhancing the Rules on the Advance
Payment of VAT on Sale of Refined Sugar,
Amending Revenue Regulations No. 7-89 and
29-2002
35
26-Dec-03
29-Dec-03
30-Jan-04
22-Mar-04
01-Mar-04
02-Jan-04

18-Feb-04
04-053
18-Feb-04
04-053
18-Feb-04
04-053
18-Feb-04
04-053
18-Feb-04
04-053
Clarifying the Issues on VAT Taxable

Transactions of Philippine Ports Authority
Amending RMC No. 20-88, Pursuant to RA No.
7716 as Implemented by RR 7-95
Tax Exemptions of Non-Stock, Non-Profit
Corporations Under Sec., 30 Tax Code of 1997
Rev. Memo Cir. No 76 and Non-Stock, Non-Profit Educational
2003
Institutions under Par. 3, Sec. 4 Art. XIV of the
Constitution
Prescribing Additional Guidelines Governing the
Rules on Assessment of National Internal
Rev. Memo Ord. No 42 Revenue Taxes Covered by a Letter of Notice
2003
(LN) Issued under the RELIEF System as Defined
in RMO No. 30-2003 and Other Data Matching
Processes
Amending Further Sec. 2.57.2 (S) of RR No. 298, as Last Amended by RR No. 30-2003,
Exempting Marginal Income Earners from
Creditable 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, and
Other Establishments
and Procedures in the Implementation of the
Tax Subsidy Granted by the Fiscal Incentives
Review Board (FIRB) to the Armed Forces of
the Philippines Commissary and Exchange
Services (AFPCES)
36
26-Dec-03
14-Nov-03
23-Oct-03
14-Jan-04
22-Sep-03

18-Feb-04
04-053
18-Feb-04
04-053
18-Feb-04
04-053
9-Dec-03
03-575
Rev. Memo Order. No 382003
9-Dec-03
03-575
9-Dec-03
03-575
9-Dec-03
03-575

2-98, as Last Amended by RR No. 17-2003, and
RR 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 Certain
Income Payments, Sanctions to be Imposed on
Payees who Refuse the Withholding of Tax on
Their Income/Receipts and for other purposes
Advance Payment of VAT on the Sale of Flour
Amending Further Pertinent Provisions of RR
No. 2-98 as Amended, Relative to the Issuance
of Cert. of VAT Withheld at Source, thereby
Amending RR 4-2002, and for Other Purposes
Prescribing Uniform Guidelines and Procedures in
the Processing of Various Permits for Excise Tax
Purposes
Tax Implications of Electric Cooperatives
Registered with the National Electrification
Administration and Cooperative Development
Authority
Clarifying the Tax Base for Purposes of the
Percentage (Gross Receipts) Tax Imposed under
Sec. 121 & 122 of the Tax Code
Clarifying the Taxability of Philippine Airlines
(PAL) for Income Tax Purposes as well as Other
Franchise Grantees Similarly Situated
37
12-Nov-03
30-Oct-03
15-Oct-03
24-Oct-03
20-Oct-03
13-Oct-03
14-Oct-03

9-Dec-03
03-575
9-Dec-03
03-575
9-Dec-03
03-575
9-Dec-03
03-575
9-Dec-03
03-575
Providing Guidelines for Doc. Stamp Tax

Evaluation on Cash-Settled Securities Swap
Transactions 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..
Issuance of VAT Invoice/Receipt for NonVAT/Exempt Sale of Goods, Properties or
Services
Clarifying Certain Issues Raised Relative to the
Implementation of RR 25-2003 Governing the
Imposition of Excise Tax on Automobiles
Pursuant to RA 9224
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
Regulations Further Amending the Transitory
Provisions of RR 18-99 as Amended by RR 122003, Pertaining to the Deadline for the Usage
of Properly Stamped Unused Non-VAT Invoices
or Receipts
38
no date
06-Oct-03
06-Oct-03
30-Sep-03
30-Jun-03

9-Dec-03
03-575
9-Dec-03
03-575
5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
Modified Procedures of Registering Manually

Printed Receipts or Sales/Commercial Invoices
Prior to their Use Amending the Requirement of
Stamping the BIR-Registration Thereon
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
Clarifying the Venue for Payment of Capital
Gains Tax/Creditable Expanded Withholding Tax
Rev. Memo Cir. No 50 and Corresponding Documentary Stamp Tax
2003
Relative to the Sale of Real Properties by
Insurance Companies
Guidelines Regarding Revalidation and
Rev. Memo Ord No 23-2003
Conveyance of Tax Credit Certificates
Policies, Guidelines & Procedures in the
Processing 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 Considered
Rev. Memo Ord. No 15 as Capital Assets as Well as Capital Gains Tax
2003
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 Ordinary
Assets, Donors Tax, Estate Tax and Other Taxes
Including Doc. Stamp tax Related to the
Sale/Transfer of Properties
39
18-Sep-03
16-Sep-03
22-Aug-03
23-Jun-03
08-May-03

5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
Amending Answer to Question 17 of RMC 422003 and Providing Additional Guidelines on

Issues Relative to the Processing of Claims for
VAT 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
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 TCCs
Issued Prior to Oct. 1, 2003 in Order to
Safeguard the Integrity of the Tax Credit System
being Administered by said Center
Publishing the Full Text of Department Ord. 2003. Dated July 18, 2003, of the Department of
Finance Providing for Measures to Safeguard the
Integrity of the Tax Credit System Being
Administered by the One-Stop Shop InterAgency Tax Credit and Drawback Center
Use of Head Office Receipts/Invoices by
Branches
40
15-Aug-03
30-Jul-03
30-Jul-03
11-Aug-03

5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
Amending Certain Provisions of RMC No. 132003, Regarding the Issuance of Letters of
Authority(LA) /Audit Notices (AN), Tax
Verification 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 Pending
Cases as well as on the Handling of Cases
Issued under RMC 13-2003
Clarifying Certain Issues Raised Relative to the
Processing of Claims for VAT Credit/Refund,
Including Those Filed with the Tax & Revenue
Group, One-Stop Shop Inter-Agency Tax Credit
& Duty Drawback Center, Department of Finance
(OSS) by Direct Exporters
Effect of the Issuance and Receipt of Letter
Notice to the Taxpayer's Right to Amend its Tax
Returns as Provided under Sec. 6 of the NIRC
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
41
18-Jul-03
15-Jul-03
03-Jul-03
12-Jun-03

5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
5-Sep-03
03-429
Guidelines Relating to the Filing and Remittance

of Taxes Withheld on Income Payments Made to
Suppliers of Agricultural Products, for the Month
16-Jun-03
of June, Under Sec. 2.57.2(S) of RR 2-98 as
Amended by RR 17-2003
Revised Uniform Guidelines on the Imposition of
VAT on the Sale Through the Public
Auction/Negotiated Sale of Motor Vehicles
05-Jun-03
Imported Through the Subic Freeport Zone and
Other Freeport Zones
Uniform Guidelines on the Taxation of Imported
Motor Vehicles through the Subic Freeport Zone
03-Jun-03
and Other Freeport Zones that are Sold at Public
Auction
Clarification of Par. 1-Q of Rev. Memo. Cir. No.
20-May-03
28-2003
Guidelines Relating to the Filing of the Monthly
Value-Added Tax (VAT) Return by Banks, NonBank Financial Intermediaries, Finance
19-May-03
Companies, and Other Financial Intermediaries
not Performing Quasi-Banking Function for the
Month of April 2003, Pursuant to RR 12-2003
Clarification of Issues on the Imposition of ValueAdded Tax on Banks, Non-Bank Financial
Intermediaries, Finance Companies and Other
16-May-03
Financial Intermediaries Not Performing QuasiBanking Functions
Amending Pertinent Provisions of RR 16-2003
no date
Relating to the Taxation of Privilege Stores
42

5-Sep-03
03-429
Rev.Regs.No. 20-2003
5-Sep-03
03-429
Rev.Regs.No. 21-2003
5-Sep-03
03-429
Rev.Reg. No. 22-2003
5-Sep-03
03-429
Reg.Reg.No. 23-2003
Amending Certain Provisions of Revenue

Regulations No. 18-99, as Amended by Revenue
Regulations No. 12-2003, Implementing Section
5 of Republic Act No. 8424, Otherwise Known as
the Tax Reform Act of 1997, and Other Pertinent
Provisions of the National Internal Revenue Code 02-Jun-03
of 1997 Imposing VAT on Services of Banks, NonBank Financial Intermediaries, and Financial
Intermediaries, and Finance Companies,
Beginning Jan. 1, 2003 pursuant to Section 1 of
Republi Act No. 9010
Regulations Further Amending the Transitory
Provisions of Revenue Regulations No. 4-2003,
As Amende by Revenue Regulations No. 8-2003,
17-Jul-03
Pertaining to the Deadlines on the Submission of
Inventory List and Inventory Taking of
Automobiles
Implementing the Revised Tax Classification of
New Brands of Cigarettes and Variants Thereof
Based on the Current Net Retail Prices Thereof
08-Aug-03
as Determined in the Survey Conducted
Pursuant to Revenue Regulations No. 9-2003
Implementing the Revised Tax Classification of
New Brands of Alcohol Products and Variants
Thereof Based on the Current Net Retail Prices
22-Aug-03
Thereof as Determined in the Survey Conducted
Pursuant to Revenue Regulations No. 9-2003
43

21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
Amending Further Pertinent Provisions of RR 298, as Amended, Providing for Additional

Transactions Subject to Creditable Withholding
Tax; 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. 8-98
and 13-99, as amended by RR 14-2000; and for
Other Purposes
Regulations Further Amending RR 13-2003
which Amended RR 4-2003; as Amended by RR
8-2003
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 "Privilege
Store" 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
Granting Taxpayers with Accounting Period
Ended Dec. 31, 2002 an Extension of Time up to
April, 21, 2003 within which to File their Income
Tax Returns
44
31-Mar-03
14-May-03
31-Mar-03
15-Apr-03

21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
Rev. Memo. Cir. No 232003
21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
Amending RR 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% Percentag Tax under
Sec. 116 of the Code, and/or to the VAT under
Secs. 106 and 108 pf the Same Code
Regulations Further Amending RR No. 8-2003
which Amended RR 4-2003
Clarifying Certain Issues Relative to Imposition
of VAT on Services of Stock, Real Estate,
Commercial, Customs & Immigration Brokers
Beginning January 01,2003
Guidelines Relating to the Filing of the Quarterly
VAT Return by Banks, Non-Bank Financial
Intermediaries and Finance Companies For the
First Quarter of Taxable Year 2003, Pursuant to
RR No. 12-2003
Defining the Term "Certificate of Deposit" for the
Purpose of Clarifying Its Taxability Under Sec.
180 of NIRC of 1997
Publishing the Full Text of the Procurement
Policy Board and the Infrastructure Committee
of the National Economic and Development
Authority 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 Electronic
Procurement System
45
26-Mar-03
26-Mar-03
31-Mar-03
24-Apr-03
18-Feb-03
28-Mar-03

21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
21-May-03
03-240
Waiver of Penalties on Persons Engaged in the

Practice of Profession or Calling and Professional
Services Rendered by Gen. Professional.,
Partnerships; Services Rendered by Actors,
Actresses, Talents, Singers and Emceess, Radio
and Television Broadcasters and
Choreographers, Musical, Radio, Movie,
Rev. Memo. Cir. No 14Television and Stage Directors, and Professional
2003
Athletes; 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/Percentage
Tax 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
Termination of Audit/Investigation of Tax
Rev.Memo. Cir. No 13-2003 Returns in the Light of the Pronouncement of the
President Last Jan. 20, 2003
Rev. Memo. Ord. No 13Prescribing the Use of BIR Printed
2003
Receipts/Invoices
Rev.Memo. Ord. No 9-2003
Amending RMO No. 35-90
Compliance of Local Government Units (LGUs),
National Government Agencies (NGAs) and
Other Gov't Offices to Withholding Tax Laws,
Rev. Memo. Ord. No 8-2003
Rules and Regulations and to Clarify and Identify
the Officials Responsible for Withholding of Tax
and Its Remittance
Rev. Delegation Authorty
Delegation of Authority to Sign Authorities to
Order No 2-2003
Publish Notices of Sale
46
24-Mar-03
17-Mar-03
25-Apr-03
02-Apr-03
03-Mar-03
10-Feb-03

21-Mar-03
03-146
Rev. Memo. Ord. No 062003
21-Mar-03
03-146
21-Mar-03
03-146
Rev. Memo Ord. No. 2-2003
21-Mar-03
03-146
21-Mar-03
03-146
Rev. Memo Ord. No 2-2003

Establishment of Current Net Retail Prices of
New Brands of Cigarettes and Alcohol Products
Pursuant to RR No. 9-2003
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
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
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 Audit
and Investigation Division II, Large Taxpayers
District Office - Makati, Large Taxpayers District
Office - Cebu and Revenue District Offices
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
47
11-Mar-03
20-Feb-03
10-Feb-03
17-Feb-03
10-Feb-03

21-Mar-03
03-146
21-Mar-03
03-146
21-Mar-03
03-146

Implementing Sec. 5 of RA 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 Finance Companies,
Beginning Jan. 1, 2003, Pursuant to Sec. 1 of RA
No. 9010
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 of
the 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, Singers
and 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 and
Commercial Brokers, Beginning Jan. 01, 2003
and for Other Purposes
Implementing the Tax Incentives Provisions of
RA 8525, Otherwise Known as the "Adopt-aSchool Act Act of 1998"
48
02-Jan-03
27-Feb-03
27-Jan-03

21-Mar-03
03-146
21-Mar-03
03-146
21-Mar-03
03-146
21-Mar-03
03-146
Amending Certain Provisions of RR 1-97, and RR

No. 2-97 Relative to the Excise Taxation of
Alcohol Products, Cigars, and Cigarettes for the
Purpose 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
Regulations Further Amending RR No. 14-97 as
Last Amended by RR No. 4-2003
Providing the Guidelines in Determining Whether
a Particular Real Property is a Capital Asset or
an Ordinary Asset Pursuant to Sec. 39(A) (1) of
the National Internal Revenue Code of 1997 for
Purposes of Imposing the Capital Gains Tax
under Secs. 24(D), 25(A), 25(B) and 27 (D) (5),
Or the Ordinary Income Tax under Secs. 24(A),
25 (A) & (B), 27(A), 28(A)(1) and 28(B) (1), or
the Minimum Corporate Income Tax (MCIT)
under Secs. 27(E) & 28 (A) (2) of the Same
Code
Amending Sec. 4 of RR No. 17-2002 as
Amended by RR 23-2002 and 28-2002 Relative
to the Authority of the Commissioner of Internal
Revenue to Delegate the Review and Evaluation
of the VAAP Availments Which Shall Likewise
Apply to Unprocessed VAP Availments Made
Pursuant to RR 8-2001, as Amended
49
17-Feb-03
12-Feb-03
27-Dec-02
29-Jan-03

12-Feb-03
03-075
12-Feb-03
03-075
Rules and Regulations to Implement the

Remittance of the following: a) 70% Share of
the ARMM in the Withholding Tax Payments of
National Gov't Agencies (NGAs) and in the
National Collections from Taxpayers Other than
NGAs as Provided for under Sec. 9, Art. IX of RA
No. 9054, Amending Therein Certain Secs. of RR
No. 4-98; b) Allotment to the Regional Gov't
(RG) of the 30% Share of the National Gov't
(NG) of all Current Year Collections of Internal
Revenue Taxes within ARMM for a Period of Five
(5) Years as may be Provided in the Annual
Appropriations Act as Provided for under Sec.
15, Art. IX of RA No. 9054; and c) 50% of the
80% Share of the NG from the Yearly
Incremental Revenue from VAT Collections
within ARMM Received by the Central Gov't as
Provided for under Sec. 15, in Relation to Sec. 9,
both of Art. IX of RA No. 9054 as well as in
Relation to Sec. 283 of NIRC of 1997
Amending Certain Sections of RR No. 14-97, as
Amended by RR No. 14-99, Otherwise Known as
Revenue Regulations Governing the Imposition
of Excise Tax on Automobiles
50
22-Jan-03
29-Jan-03

12-Feb-03
03-075
12-Feb-03
03-075
12-Feb-03
03-075
12-Feb-03
03-075
Amending RR No. 1-2003, Thereby Extending

the Deadline for Registration and Other
Compliance Requirements During the Transitory
Period of the Imposition of VAT on Sale of
Services by Persons Engage in the Practice of
Profession or Calling and Professional Services
Rendered by General Professional Partnerships;
Services Rendered by Actors, Actresses, Talents,
Singers, and Emcees; Radio and TV
Broadcasters & Choreographers; Musical, Radio,
Movie and TV Stage Directors; and Prof.
Athletes, as well as Services Rendered by
Customs, Real Estate, Stock, Immigration and
Commercial Brokers beginning Jan. 01,2003
Consolidated Revenue Regulation on Estate Tax
and Donor's Tax Incorporating the Amendments
Introduced by RA 8424, The Tax Reform Act of
1997
Classifying Certain Issues Relative to the
Services Rendered by Individual Professional
Practitioners, General Professional Partnerships,
Rev.Memo. Cir. No 6-2003 Entertainers and Professional Athletes Who are
Subject to the VAT or Percentage Tax,
Whichever is Applicable, Beginning Jan. 01,
2003
Clarifying Items that would Constitute Gross
Receipts and Costs in Determining "Gross
Income" on Services for the Purpose of
Rev.Memo. Cir. No 4-2003
Computing the Minimum Corporate Income Tax
(MCIT) Pursuant to Secs. 27 (E) & 28 (A) (2) of
the National Internal Revenue Code of 1997
51
23-Jan-03
16-Dec-02
15-Jan-03
31-Dec-02

12-Feb-03
03-075
10-Jan-03
03-020
10-Jan-03
03-020
10-Jan-03
03-020
10-Jan-03
03-020
10-Jan-03
03-020
10-Jan-03
03-020
Prescribing the Manner of Accomplishing Annual

Information Return of Income Taxes Withheld on
Rev.Memo. Cir. No 3-2003
Compensation and Final Withholding Taxes (BIR
Form 1604-CF
Clarifying Certain Issues Relative to the
Rev.Memo. Cir. No 2-2003 Staggered Filing of Returns Pursuant to RR No.
26-2002
Rev.Memo. Cir. No 56Taxability of Health Maintenance Organizations
2002
(HMOs) for VAT Purposes
Revenue Regulations Implementing Sec. 7 (c),
204 (A) and 290 of the National Internal
Revenue Code of 1997 on Compromise
Superseding RR Nos. 6-2000 & 7-2001
Enhancing the Rules on the Advance Payment of
VAT on Sale of Refined Sugar, thereby
Amending RR No. 7-89, and for Other Purposes
Amending RR No. 5-99, Further Implementing
Section 34(E) of the Tax Code of 1997 on the
Requirements for Deductibility of Bad Debts
from Gross Income
Regulations Prescribing the Information to be
Periodically Required or Obtained by the
Commissioner Relative to the
Registration/Recording of Transfers of Real
Properties with the Register of Deeds/Assessors
Pursuant to Sec. 5(B) of the NIRC of 1997 in
Relation to Secs. 58(E), 95 and 236 (J) of the
same Code as well as Providing for the Manner
of the Issuance of Certificate Authorizing
Registration (CAR)
52
17-Dec-02
06-Jan-02
13-Dec-02
16-Dec-02
09-Dec-02
19-Nov-02
15-Nov-02

10-Jan-03
03-020
10-Jan-03
03-020
13-Dec-02
02-555
13-Dec-02
02-555
13-Dec-02
02-555

Processing and Issuance of Authority to Release
Imported Goods (ATRIG) for Excise and ValueAdded Tax Purposes
Clarifying Certain Provisions of RR No. 3-2002 as
Amended by RR No. 19-2002 Amending Sec.
2.83 of RR 2-98 in Relation to the Substituted
Filing of Income Tax Returns of Qualified Pure
Compensation Income Earners
Policies, Guidelines and Procedures on the
Sale/Disposal of Acquired/Forfeited Real
Rev. Memo Ord. No 33Properties Transferred in the Name of the
2002
Republic of the Philippines Pursuant to Sec. 216
of NIRC of 1997, as Amended
Amending Rev. Memo Ord. No. 23-2002 to
Prescribe Additional Guidelines and Procedures
in the Implementation of the Expanded
Rev. Memo Ord. No 32Voluntary Assessment and Abatement Program
2002
Promulgated Under RR No. 17-2002, as
Amended by RR No. 18-2002 Allowing for the
Installment Payment of VAAP Amounts and for
Other Purposes
Implementing Sec. 7 of RR No. 12-2002, as
Amended by RR No. 17-2002 and RR No. 182002, on the Institution of Closure Proceedings
Rev. Memo Ord. No 31and the Filing of Criminal Action Against
2002
Taxpayers Who have not Responded to the
Letter Notices Sent by BIR under the RELIEF
System
Rev. Memo Ord. No 352002
53
28-Oct-02
27-Dec-02
29-Nov-02
22-Nov-02
14-Nov-02

13-Dec-02
02-555
13-Dec-02
02-555
13-Dec-02
02-555
Rev. Memo Cir.No. 50-2002
13-Dec-02
02-555
Rev. Memo Cir. No 512002
13-Dec-02
02-555
13-Dec-02
02-555
13-Dec-02
02-555
13-Dec-02
02-555
Authorizing the Use of BIR Form No. 1928 Application for Relief from Double Taxation
(Gains from Sale or Transfer of Shares of Stock
in Phill Corp) for Processing of Tax Treaty Relief
Applications Involving Gains from Sale or
Transfer of Shares of Stocks in Phil. Corporation
Including Gains from Sale or Transfer of Unit of
Participation in Phil. Partnership
Revised Procedures in the Processing and
Approval of Applications for Permit to Adopt
Computerized Accounting System (CAS) or
Components Thereof Amending RMO 21-2000
Multiple Claims of Input Tax Credit Attributable
to Zero Rated Sales
Imposition of the Gross Receipts Tax under
Secs. 121 and 122 of the Tax Code on Items of
Gross Income Subject to Final Withholding Tax
and Clarifying the Tax Base Thereof
Clarifying the Implication of Article 12(2)(b) on
Royalties of the RP-China Tax Treaty, in Relation
to Art. 13(2) (b) (iii), Otherwise Known as the
"Most Favored-Nation" Clause of the RP-US Tax
Treaty
Amending the Procedural Requirements for the
Tax Exemption of Sale of Principal Residence
Accounting Methods to be Used by Taxpayers for
Internal Revenue Tax Purposes
Issuance of Doc. Stamp with a P15
Denomination, which has been Designed and
Printed by the Banknote and Securities Printing
Department of the Bangko Sentral ng Pilipinas
54
04-Nov-02
16-Sep-02
02-Oct-02
14-Nov-02
02-Sep-02
14-Oct-03
17-Sep-02
23-Oct-02

13-Dec-02
02-555
13-Dec-02
02-555
13-Dec-02
02-555
13-Dec-02
02-555
13-Dec-02
02-555
Extending Further the Deadline for the

Availment of the Last Priority in Audit Under the
Voluntary Assessment and Abatement Program
(VAAP), Amending for this Purpose RR Nos. 122002, 17-2002, 18-2002, and for Other
Purposes
Rules Implementing the Resale of Real Estate
Taken for Taxes under Sec. 216 of the NIRC of
1997
Implementing the Provisions of Sec 6(H) of the
Tax Code of 1997, Authorizing the Commissioner
of Internal Revenue to Prescribe Additional
Procedural and/or Doc. Requirements in
Connection with the Preparation and Submission
of Financial Statements Accompanying the Tax
Returns
Clarifying the Tax Treatment of Income Earned
from Unregistered Activities by Enterprises
Registered under the Bases Conversion and
Development Act of 1992 and the PEZA Act of
1995
Amending RR No. 3-2002 and Further Amending
Sec. 2.83 of RR No. 2-98 as Amended, Relative
to Substituted Filing of Income Return of
Employees Receiving Purely Compensation
Income from Only One Employer for One
Taxable Year Whose Tax Due is Equal to Tax
Withheld and Individual-Payees whose
Compensation Income is Subject to Final
Withholding Tax
55
29-Nov-02
25-Nov-02
18-Sep-02
14-Oct-02
11-Oct-02

02-555
Amending RR Nos. 12-2002 & 17-2002 Relative

to the Implementation of the Voluntary
Assessment and Abatement Program (VAAP)
14-Nov-02
29-Oct-02
02-492
Modified Guidelines and Procedures in Processing

Application and Issuance of Authority to Print
(ATP) Receipts, Sales or Commercial Invoices
25-Sep-02
29-Oct-02
02-492
29-Oct-02
02-492
29-Oct-02
02-492
29-Oct-02
02-492
29-Oct-02
02-492
29-Oct-02
02-492
29-Oct-02
02-492
13-Dec-02
Administrative Disciplinary Rules on Sexual

Harassment Cases in the Bureau of Internal
Revenue
Deletion and Creation of Alphanumeric Tax
Rev. Memo Ord. No 25Codes (ATCs) of Revenue Sources for Proper
2002
Classification of Taxes
Creation of Alphanumeric Tax Codes (ATC) on
Rev. Memo Ord. No 24Taxes Collected Through Voluntary Assessment
2002
and Abatement Program VAAP (RR 12-2002)
Implementation of the Voluntary Assessment
Rev. Memo Ord. No 23and Abatement Program (VAAP) Pursuant to the
2002
Provisions of RR No. 12-2002 dated Sept. 11,
2002
Dept. Ord. No. 7-02 "Providing for the
Rev. Memo Cir. No 40-A- Implementing Rules of First Par. of Sec. 4 of the
2002
NIRC of 1997, Repealing for this Purpose Dept.
Ord. No. 005-99 and Rev. Adm. Ord. No 1-99"
Rev. Memo Cir. No 32-2002 Audit/Verification of 2001 and 2002 Tax Returns
Procedures, and Guidelines in the
Implementation of the Expanded Voluntary
Assessment and Abatement Program (VAAP)
56
05-Sep-02
30-Sep-02
30-Sep-02
30-Sep-02
07-May-02
21-Aug-02
15-Oct-02

29-Oct-02
02-492
29-Oct-02
02-492
20-Sep-02
02-423
20-Sep-02
02-423
20-Sep-02
02-423
20-Sep-02
02-423
Modes of and Procedure for the Payment of

Internal Revenue Taxes Through Authorized
Agent Banks Amending RR No. 4-97, as
Amended by RR No. 6-98
of Income Tax on the Gross Phil. Billings, Other
Income of International Air Carriers and
Common Carrier's Tax Pursuant to Sec. 28(A)
(3) (a), 28(A)(1), and 118 of the NIRC of 1997
as well as Manner of Claiming Deductions on
Travel Expenses and Freight Charges Incurred
Pursuant to Sec. 34 of the Same Code
Prescribing the Required Procedure and
Rev. Memo cir. No 24-2002 Electronic Format in the Submission of Quarterly
List of Sales/Purchases
Amending Pertinent Provision of RMO 57-2000
Rev. Memo Ord. No 20Relative to the Confrontational Requirements,
2002
Execution, & Enforcement of Closure Orders as
well as the Duration and the Lifting Thereof
Prescribing the Procedures in the Manner of
Filing of VAT and PercentageTax Returns and
Rev. Memo Cir. No 30-2002 Payment of Taxes Due Thereon of Taxpayers
under Revenue District Office No. 24-City of
Valenzuela, Revenue Region No. 5-Valenzuela
Clarifying Certain Provision of Revenue Memo
Ord. No. 16-2002 in Relation to the Issuance of
Tax Verification Notice for the Investigation of
Rev. Memo Cir. No 27-2002 Local Government Units and the Assignment of
Revenue Officers Comprising the Regional Task
Forces Created Pursuant to Revenue Special
Order No. 343-2001
57
11-Oct-02
30-May-02
28-Jun-02
29-Jul-02
10-Aug-02
05-Aug-02

20-Sep-02
02-423
20-Sep-02
02-423
20-Sep-02
02-423
20-Sep-02
02-423
24-Jul-02
02-335
24-Jul-02
02-335

2-98, as Amended
Amending Further the RR No. 9-90. Which
Implements the Tax Subsidy Granted to AFP
Commissary & Exchange Service (AFPCES)
Procedures and Guidelines in the
Implementation of the Voluntary Assessment
and Abatement Program (VAAP) for Taxpayers
with Underdeclared Sales/Receipts/Income for
the Calendar and Fiscal Years 2000, and 2001,
and the First and Second Quarter ending June
30,2002, Pursuant to the RELIEF Program of the
BIR, and the Consequences for Non-Availment
Thereof
Extending the Deadline for the Submission of the
Application for Revalidation of Issued Permits to
Establishments Subject to Excise Tax as well as
Rev. Regs. No.11- 2002
Providing for Appeals Mechanism in the
Revalidation Process, Amending for this Purpose
RR No. 7-2002
Processing and Issuance of Tax Credit Cert.
(TCC) or Disbursement Voucher for Tax Refund
Rev. Memo Cir. No 21-2002 in Compliance with a Writ of Execution Issued by
the Supreme Court, Court of Appeals and Court
of Tax Appeals
Payment of Commercial Banks and Universal
Banks (BANKS) for their Own Tax Liabilities
through Electronic Fund Transfer Instruction
System (EFTIS)
58
09-Sep-02
31-Jul-02
11-Sep-02
30-Jul-02
06-Jun-02
17-Jun-02

24-Jul-02
02-335
24-Jul-02
02-335
24-Jul-02
02-335
24-Jul-02
02-335
Entry into Force and Applicability on Income of

the Convention Between the Republic of the
Phils. And the Swiss Confederation for the
Avoidance of Double Taxation with Respect to
Taxes on Income and Agreement Between the
Gov't of the Republic of the Philippines and the
Government of the People's Republic of China for
the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with Respect to
Taxes on Income
Amending Par. III (G), (I) & (J) and Par. IV (B)
(4.1) of RMO No. 5-2002 dated April 1, 2002
Implementing RR No. 9-2001, as Amended by
RR No. 2-2002, as Further Amended by RR No.
9-2002, Prescribing the Guidelines and
Procedures in the Adoption of Electronic Filing
and Payment System (EFPS)
Prescribing the Policies, Guidelines and
Procedures in Identifying and Handling Valid or
Actual Stop-Filer Cases
Modified Guidelines for Implementing RR No. 182001 on the Procedure in Filing the Application
and Joint Certification Pursuant to Sec. 40(C)(2)
in Relation to Sec. 40(C)(6)(c) of the Tax Code
of 1997 as Implemented by RR No. 18-2001,
Designating the Venue for the Payment of the
Processing Fee, and Providing the Guidelines for
the Issuance of a Preliminary Letter-Ruling in
Certain Requests for Ruling under Sec. 40 (C)
(2) Pursuant to Rev. Memo Ord. No. 32-2001
dated Nov. 28, 2001
59
10-Jun-02
09-Jul-02
10-Jul-02
01-Jul-02

24-Jul-02
02-335
24-Jul-02
02-335
Rev. Memo Ruling No.22002
24-Jul-02
02-335
24-Jul-02
02-335
24-Jul-02
02-335
24-Jul-02
02-335
21-Jun-02
02-277
Rev. Memo. Ruling No. 12002
Investigation of Internal Revenue Tax Liabilities

of Local Gov't Units (LGUs) for Year 2001 and
the 1st and 2nd Quarters of CY 2002
Determination of Substituted Basis of Property
Transferred and Shares Received, Pursuant to
Sec. 40(C) (5) of the NIRC of 1997
Implementing the Provisions of Sec. 34(A) (1)
(a) (iv) of the Tax Code of 1997, Authorizing the
Imposition of a Ceiling on "Entertainment,
Amusement and Recreation Expenses"
by RR No. 2-2002, Implementing Filing of Tax
Returns and Payment of Taxes Thru the
Electronic Filing and Payment System (EFPS)
and Likewise Amending partly RR No. 1-98
7-95, as Amended, with Respect to the Time of
Filing of Quarterly VAT Returns, Contents and
Submission of Quarterly Total of Monthly Sales
and Purchases per Supplier or Customer, and
Providing for the Penalties and Effect of NonSubmission Thereof; and Clarifying Further the
Mode of Remittance of VAT Due from NonResidents
Revalidation of Issued Permits to Establishments
Subject to Excise Tax
Tax Consequences of De Facto Merger Pursuant
to Sec. 40 (C) (2) & (6) (b) on the NIRC of 1997
60
25-Jun-02
10-Jun-02
10-Jul-02
28-Jun-02
13-Jun-02
04-Jun-02
25-Apr-02

21-Jun-02
02-277
21-Jun-02
02-277
21-Jun-02
02-277
21-Jun-02
02-277
21-Jun-02
02-277
21-Jun-02
02-277
28-May-02
02-243
Prescribing Policies and Guidelines in

Implementing the MOA Entered into By and
Among the DOF, BIR, DILG, League of Provinces
of the Phils., League of Cities of the Phils,
League of Municipalities of the Phils. and the
Rev. Memo Ord. No 14Liga ng mga Barangay sa Pilipinas on the
2002
Commitment of All Parties to Help One Another
in the Implementation of Strategies to Enhance
Their Tax Enforcement & Collection Efforts by
Utilizing All Available Resources Necessary in the
Pursuit of these Objectives
Green Cross Baby Cologne and All Other Cologne
Products
Processing and Issuance of Tax Credit Certificate
Rev. Memo Cir. No 16-2002 in Compliance with a Writ of Execution Issued by
of Tax Appeals
Interpretation of the Pertinent Provisions of

Section 140 of the NIRC of 1997 by the Supreme
Court of the Phils. Under GR No. 145275
Electronic Linkage with Excise Tax

Establishments
Revoking RR No. 3-90 and All Other Internal
Revenue Issuances Relative to its
Implementation
Interpretation of the Term "Engaged in Preferred
Rev. Memo Cir. No 15-2002 Areas of Activities" under Tax Treaty Article on
Royalties
61
17-May-02
24-May-02
17-Apr-02
24-May-02
06-May-02
02-May-02
24-Apr-02

28-May-02
02-243
28-May-02
02-243
28-May-02
02-243
28-May-02
02-243
28-May-02
02-243
5-Apr-02
02-154
Prescribing the Procedures for the Manner of

Filing of Tax Returns for Income Derived by
Foreign Currency Deposit Units from Foreign
Currency and Other Transactions and the
Manner of Reporting their Income for Income
Tax Purposes Pursuant to Sec. 27 (D)(3) and 28
(A)(7) (b) of the Tax Code
Audit/Investigation of Year 2000 Tax Returns of
Rev. Memo Ord. No 13Taxpayers Under the Jurisdiction of the Regional
2002
Office
Lifting of the Suspension on the Issuance of
Rev. Memo. Ord. No 12Letter/s of Authority (LOA) in the Special
2002
Investigation Divisions of the Regional Offices
Guidelines and Procedures in the Adoption of
Electronic Filing and Payment System (EFPS)
Amending the Due Dates for the Filing/Issuance
of Certain BIR Tax Returns/Forms, Clarifying the
Rev. Reg. No. 4-2002
Form Type to be Used on Certain Transactions
and Prescribing Certain Attachments to Returns
Filed
Submission in Diskette Form of Alphabetical List
of Employees and List of Payees which Form Part
of the Annual Information Return (BIR ) Form
No. 1604-CF/1604-E)
62
10-Apr-02
13-May-02
08-May-02
01-Apr-02
26-Mar-02
22-Mar-02

5-Apr-02
02-154
5-Apr-02
02-154
5-Apr-02
02-154
5-Apr-02
02-154
Prescribing Policies, Guidelines and Procedures

in the Implementation of Taxpayer Account
Management Program (TAMP) Amending Further
Certain Provisions of RMO 22-2000 as Amended
by RMO 12-2001 Affecting the Returns
Compliance System (RCS) and the Total
Registration Database Clean-up under ITS
Sustainability for Operations Project
Amending Sec. 2-58 and Further Amending Sec.
2-83 of RR No. 2-98, as Amended, Relative to
the Submission of the Alphabetical Lists of
Employees/Payees in Diskette Form and the
Substituted Filing of Income Tax Returns of
Payee/Employees Receiving Purely
Compensation Income from only One Employer
for One Taxable Year Whose Tax Due is Equal to
Tax Withheld and Individual-Payees whose
Compensation Income is Subject to Final
Withholding Tax
Amending 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 EFPS in Filing of Their Income Tax Returns
and Payment of Taxes Due Thereon
Prescribing the Use of New Excise Tax Return
Forms
63
01-Mar-02
22-Mar-02
05-Mar-02
22-Feb-02

7-Dec-01
01-479
7-Dec-01
01-479
7-Dec-01
01-479
7-Dec-01
01-479
7-Dec-01
01-479
7-Dec-01
01-479
Regulations Implementing Articles 61 and 62 of

RA No. 6938, Otherwise Known as the
"Cooperative Code of the Phils." in Relation to
RA Nos. 7716, 8241 & 8424, Thereby Amending
Rev. Memo. Cir. No. 48-91
Amendment to the Agreement Between the BIR
and the Authorized Agent Bank (AAR) Relative
to the Collection of internal Revenue Tax
Liabilities Through the Banking System Pursuant
to EO 937, as Implemented by RR No. 5-84, as
Amended
Guidelines on the Monitoring of the Basis of
Property Transferred and Shares Received,
Pursuant to a Tax-Free Exchange of Property for
Shares under Sec. 40(C) (2) of the NIRC of
1997, Prescribing the Penalties for Failure to
Comply with such Guidelines, and Authorizing
the Imposition of Fees for the Monitoring
Thereof
Revenue Regulations Implementing the
Provisions on Community Mortgage Program
(CMP) of RA No. 7279, Otherwise Known as the
"Urban Development Housing Act of 1992"
Guidelines and Procedures in the Reconciliation
of Collections and Remittances of Authorized
Agent Banks (AABs) at the Revenue District
Office (RDO) Level
Amending Specific Provisions of RMO 16-2000
re: Prescribing the Policies and Procedures for
Processing and Monitoring of Withholding Tax
Payments from National Gov't Agencies (NGAs)
64
12-Nov-01
06-Nov-01
13-Nov-01
05-Oct-01
22-Oct-01
22-Oct-01

7-Dec-01
01-479
7-Dec-01
01-479
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
Rev. Adm. Order No. 22001
Amending RMO No. 62-99 dated July 19, 1999

Regarding the Prescribed Procedure in the
Review and Reporting of Tax Fraud Cases
Recommended for Criminal Prosecution
Revised Regional Allocation of the BIR Collection
Goal for CY-2001
Exercise of the Power of the Commissioner to
Compromise Taxes Pursuant to Sec. 204, in
Relation to Sec. 7(C) of the Tax Code of 1997,
as Implemented by RR No. 7-2001
Extending Further the Deadline for Availment of
Last Priority in Audit and Investigation Under the
Voluntary Assessment Program (VAP) and
Providing for a More Flexible Manner of
Payment, Amending for this Purpose RR No. 82001 as Amended by RR No. 10-2001
Revised Regulations on the Manner of Purchase
and Affixture or Payment of Doc. Stamp Tax on
Documents/Facilities Evidencing Taxable
Transactions
Implementing Sec. 34 (D)(3) of the NIRC of
1997, Relative to the Allowance of Net Operating
Loss Carry Over (NOLCO) as a Deduction from
Gross Income
Implementing Sec. 204(B, in Relation to Sec.
290 of the Tax Code of 1997, Regarding
Abatement or Cancellation of Internal Revenue
Tax. Liabilities
Implementing the Provisions of Dept. Ord. No.
23-01
65
07-Sep-01
28-Sep-01
01-Oct-01
25-Oct-01
16-Oct-01
27-Aug-01
27-Sep-01
22-Oct-01

7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
Implementing Further Dept. Ord. No. 23-01

dated October 5, 2001 That Provides for the
Rev. Adm Order No. 3-2001
Rules on the First Paragraph of Sec. 4 of the Tax
Code of 1997
Revision to RMO No. 63-94 Clarifying the
Procedure on the Receipt, Processing, Control,
Transmittal and Collection of
Returned/Dishonored Checks Received Through
Rev. Memo Ord. No 25Accredited Agent Banks (AABs) under the
2001
Jurisdiction of Computerized and Noncomputerized Revenue District Offices (RDOs)
(formerly NPCS) as well as Large Taxpayers
Service (LTS) and Large Taxpayer District
Offices (LTDOS)
Publishing the Full Text of Executive Order No
31 dated August 13, 2001 Entitled "Amending
Rev. Memo Cir. No 47Executive Order No. 98 dated April 28, 1999 by
2001
Exempting Therefrom Diplomatic Missions and
International Organizations as well as their
Accredited Foreign Personnel
Rev. Memo Cir. No 45Taxability of Pawnshop Operators for VAT
2001
Purposes
Circularizing Dept. Ord. No. 23-01 Providing for
the Implementing Rules of the First Paragraph of
Rev. Memo Cir. No 44Sec. 4 of the NIRC of 1997 and Repealing for
2001
this Purpose Dept. Ord, No. 005-99 and Rev.
Adm. Ord. No. 1-99
66
22-Oct-01
16-Oct-01
22-Oct-01
12-Oct-01
11-Oct-01

7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
7-Nov-01
01-441
Circularizing the MOA Between the National

Home Mortgage Finance Corp. and the Bureau of
Intenal Revenue Streamlining the Procedures
and Requirements for the Implementation of the
Tax Incentives Granted to Legally Organized
Associations under the Community Mortagage
Program Pursuant to RA No. 7279
Circularizing the Tax Incentives of Sellers of
Real Properties in Existing Areas for Priority
Development (APDs) Sites, and in Other Areas
that may be Identified by the Local Government
Units as Suitable for Socialized Housing Projects
Under RA 7229, Otherwise Known as the "Urban
Development and Housing Act of 1992" and the
Valuation of the Subject Real Properties for
National Internal Revenue Tax Purposes
Publishing the Full Text of the Department of
Interior and Local Government (DILG) Circular
No. 2001-33 Re: Enhancing Tax Enforcement
and Collection Efforts
Publishing the Full Text of DILG Cir. 99151dated August 14, 1999 Re: Implementation
of the Withholding Tax System
Further Delegation of Authority to the Assistant
Commissioner of Internal Revenue, Legal
Service, to Sign Rulings with Established
Precedents
67
08-Oct-01
05-Oct-01
25-Sep-01
25-Sep-01
24-Sep-01

5-Oct-01
01-399
5-Oct-01
01-399
5-Oct-01
01-399
5-Oct-01
01-399
5-Oct-01
01-399
5-Oct-01
01-399
Processing and Issuance of Tax Credit Certificate

in Compliance with a Writ of Execution Issued by
of Tax Appeals
Prescribing the Guidelines and Procedures for
the Availment of Voluntary Assessment Program
Granting Last Priority in Audit and Investigation
of All Internal Revenue Taxes for the Taxable
Year Ending Dec. 31, 2000 and All Prior Years
Renaming of Alphanumeric Tax Codes (ATCs) for
Percentage Tax on Winnings and Prizes Withheld
by Race Track Operators
Creation of New Alphanumeric Tax Codes
(ATCs) for Marginal Income Earners and for
Other Income Earnings not Otherswise Classified
as Compensation or Business Income or Income
Derived from the Practice of Profession
Amendments to RR No. 1-68, as Amended by RR

No. 1-83, Otherwise Known as the Private
Retirement Benefit Plan Regulations
Amendment to RR No. 8-2001 Relative to the
Period of Availment of the Voluntary Assessment
Program (VAP), Additional Benefits to Taxpayers
Who Availed of the VAP and Clarification of
Some of the Conditions for the Availment
Thereof
68
13-Aug-01
10-Sep-01
19-Jul-01
19-Jul-01
03-Sep-01
03-Sep-01

5-Oct-01
01-399
5-Oct-01
01-399
24-Aug-01
01-330
24-Aug-01
01-330
24-Aug-01
01-330
24-Aug-01
01-330
24-Aug-01
01-330
24-Aug-01
01-330

Amendment to the Pertinent Provisions of RR

No. 1-98, as Amended, RR No. 2-98, as
Amended, and RR No. 6-2001, Relative to the
Revision of Withholding Tax Rates on Certain
Income Payments Subject to Withholding Tax,
the Deferment of the New Deadline Dates for
Filing Selected Tax Returns, the Reporting
Requirements for Recipients of Talent Fees, and
for Other Purposes
Use of the Alphanumeric Tax Code (ATCs)
Created Pursuant to RMO No. 28-2000 for
Certain Taxes Due from the Services of Stock,
Real Estate. Commercial and Immigration
Brokers is Extended Until Dec. 31, 2002
Lifting of Suspension of Tax Audit, Examination,
Investigation and /or Verification in theRevenue
District Offices, Assessment Divisions and
Special Investigation Divisions of the Regional
Offices
Taxability of Movie/Cinema House Operators for
VAT Purposes
Finality of the Deadline for the Accreditation of
Tax Agents as Prescribed in RR No. 15-99, as
Amended by RR Nos. 3-2000, 12-2000, 1-2001
Guidelines on Whether or not to Appeal from
Adverse Court Decisions
Enrollment Procedures Prior to Electronic Filing
and Payment System (EFPS)
An Act Exempting from Tax Certain Allowances
and Benefits Granted to the Members of the AFP
69
07-Sep-01
19-Jul-01
03-Jul-01
02-Jul-01
22-Jun-01
23-May-01
28-May-01
22-May-01

24-Aug-01
01-330
24-Aug-01
01-330
24-Aug-01
01-330
24-Aug-01
24-Aug-01
01-330
01-330
Publishing the MOA Entered into by and Among

the DOF, BIR, DILG, League of Provinces of the
Phils. League of Cities of the Phils., League of
Muncipalities of the Phils. and the Liga ng mg
Barangay sa Pilipinas re: Commitment of All
Parties to Help one another in the
Implementation of Strategies to Enhance their
Tax Enforcement and Collection Efforts by
Utilizing All Available Resources Necessary in the
Pursuit of these Objectives
Prescribing the Policies, Guidelines, and
Procedures in the Use of On-Line Electronic
Documentary Stamp Tax (DST) Metering
Machine Pursuant to RR 9-2000 dated August
31, 2000
Electronic Filing of Tax Returns and Payment of
Taxes
16-May-01
16-Jun-01
03-Aug-01
Voluntary Assessment Program Granting

Taxpayers the Privilege of Last Priority in the
Audit and Investigation of All Internal Revenue
Taxes for the Taxable Year Ending Dec. 31, 2000
and All Prior Years Under Certain Conditions
01-Aug-01
Further Implementing Secs. 7(C), 204(A), 290

of the Tax Code of 1997 on Compromise
and Thereby Amending RR No. 6-2000
31-Jul-01
70

24-Aug-01
01-330
24-Aug-01
01-330
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
Amending Pertinent Provisions of RR Nos. 1-98,

2-98, as Amended, and 7-95, as Amended, and
Rev. Memo. Cir.No. 1-98 Relative to the
Inclusion of Additional Taxpayers to be Subject
to Final Withholding Tax, Revision of the
Withholding Tax Rates on Certain Income
Payments Subject to Creditable Withholding Tax,
Time for the Filing of Various Tax Returns and
Payment of the Taxes Due Thereon and Others.
Revoking the Requirement for Non-Resident
Citizens, Overseas Contract Workers (OCWs)
and Seamen to File Information Returns on
Income Derived from Sources Outside the Phils.
Ended Dec. 31.2000, an Extension of Time to
File their Income Tax Returns up to April 18,
2001
Delegation of Authority to the Assistant
Commisioner, Collection Service to Act on
Certain Documents
Lists of Requirements from Taxpayers for
Issuance of Certain Rulings with Established
Precedents Delegated to Regional Directors and
to the Assistant Commisioner, Legal Service
under RMC. Nos. 2-2001, 3-2001 & 10-2001
Delegation of Authority to Verify or Certify
Petitions or Complaints to the Deputy
Commissioner, Legal and Inspection Group
71
31-Jul-01
31-Jul-01
11-Apr-01
06-Apr-01
12-Mar-01
09-Mar-01

23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
Prescribing the Format of the Sworn Statement

(Annex D) Required under RMO No. 21-2000
(Processing and Approval of Taxpayer's
Application for Permit to Adopt Computerized
Accounting System and/or Components Thereof)
Delegation of Authority to Sign Denial of Claim
for Informer's Reward under Sec. 282 of the Tax
Code of 1997; Issuance of Disbursement
Voucher for Informer's Reward; Issuance of Tax
Credit Certificate or Disbursement Voucher for
Tax Refund in Compliance with the Decision of
of Tax Appeals which has Become Final and
Executory; and Selected Types of Rulings
Publishing the Full Text of Republic Act No.
9010, An Act to Further Defer the Imposition of
the Value-Added Tax on Certain Services
Amending for the Purpose Sec. 5 of RA No.
8424, as Amended by RA No. 8761
Accreditation of Tax Agents Pursuant to RR No. 12001
Taxability of Thrift Banks Effective Jan. 1, 2000
Simpflified Procedure in Complying with the
Accomplishment of Account Information Form
(AIF) to be Attached to the Income Tax Returns
of Taxpayers Whose Gross Quarterly Earning
Exceed One Hundred Fifty Thousand Pesos
(P150,000.00)
72
07-Feb-01
22-Feb-01
06-Mar-01
05-Mar-01
20-Feb-01
13-Feb-01

23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
23-Apr-01
01-182
Grounds and Procedures for the Implementation

of Sec. 206 of the Tax Code of 1997 on
Constructive Distraint
Prohibiting Officers and Employees of the BIR
from Entering into Certain Kinds of Official
Transactions with Real, Pretended or Imaginary
Relatives of the Commissioner of Internal
Revenue and from Accepting Gifts, Fees, or
Other Valuable Items from Taxpayers
Delegation of Authority to Regional Directors to
Issue Certain Rulings with Established
Precedents
Rev. Audit Memo. Ord. No. Clarification on the Valuation of Improvements
1, 2001
for Internal Revenue Tax Purposes
Ended Dec. 31.2000, an Extension of Time up to
April 18, 2001 within which to File their Income
Tax Returns
Granting Moratorium on the Withholding of
Income Tax on the Compensation Income of
Public Elem. And Secondary School Teachers
Employed by the National Gov't
Implementing the Provision on Improperly
Accumulated Earnings Tax under Sec. 29 of the
Tax Code of 1997
Accreditation of Tax Agents, Amending for this
Purpose RR No. 15-99, as Amended by RR Nos.
3-2000 and 12-2000
73
19-Feb-01
12-Feb-01
31-Jan-01
15-Feb-01
11-Apr-01
03-Apr-01
12-Feb-01
28-Feb-01

4/23/01
01-182
24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
Prescribing the Establishment of Tax Filing

Centers at the Revenue District Offices, Large
Taxpayers Assistance Divisions (LTAS) 1 & II,
Rev. Memo Cir. No. 13Large Taxpayers District Office (LTDO) - Makati
2001
and Taxpayers Information and Education
Division (TIED) to Receive "No Payment"
Returns (Exempt/Break-even/Refundable and
"For Second Installment")
Delegation of Authority to Sign the VAT
Exemption Certificate, Cert. of Tax Exemption,
Cert. of Residency and Cert. of Registration as a
Qualified Donee Institution
Guidelines in the Implementation of the
Rev. Memo Ord. No 57Administrative. Sanction of Suspension and
2000
Temporary Closure of Business
Amendment of the Revised Schedule of
Suggested Compromise Penalties under RMO
Rev. Memo Ord. No 56No. 1-90, dated Nov. 28, 1989, for Violation of
2000
Sec. 264 of the NIRC of 1997 Relating to the
Printing, Possession, Use and Issuance of Sales
or Commercial Invoices
Rev. Memo Ord. No 54Guidelines and Procedures on the Conduct of
2000
Surveillance
Extending the Period of Availment of RMO No.
Rev. Memo Ord.. No 5342-2000 on the Compromise Settlement
2000
Program or Intensifying Collection/Settlement of
Delinquent Accounts
74
16-Mar-01
27-Dec-00
21-Dec-00
01-Dec-00
04-Dec-00
28-Nov-00

24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
Providing the Policies and Procedures in the

Posting of Notice for the Issuance of
Rev. Memo Ord. No 50Sales/Commercial Invoice and/or Official
2000
Receipt by Persons Required by Law and
Providing the Penalties for Non-Compliance
Thereof under RR No. 4-2000
Amending Secs. 2 (2), 3 and 6 of RR No. 13-99
vis--vis Sale, Exchange or Disposition, by a
Natural Person, of his "Principal Residence"
Implementing Sec. 34 (B) of the Tax Code of
1997 on the Requirements for Deductibility of
Rev. Regs.Cir. No 13-2000
Interest Expense from the Gross Income of a
Taxpayer
Accreditation of Tax Agents, Amending for this
Purpose RR No. 15-99, as Amended by RR No. 32000
Regulations Prescribing the Registration and the
Manner of Filing of Income Tax Returns and
Payment of Income Tax, if any, of Marginal
Income Earners with Gross Sales/Receipts not
Exceeding P100,000.00 During any Twelve (12)Month Period
Further Amendments to RR Nos. 2-98 and 3-98,
as Last Amended by RR No. 8-2000
Mode of Payment and/or Remittance of the Doc.
Stamp Tax (DST) under Certain Conditions
75
19-Oct-00
20-Nov-00
20-Nov-00
22-Dec-00
12-Dec-00
14-Dec-00
31-Aug-00

24-Jan-01
01-034
24-Jan-01
01-034
24-Jan-01
01-034
Rev. Memo. Cir. No. 232000
24-Jan-01
01-034
Rev. Memo. Cir. No. 152000
4-Oct-00
00-384
4-Oct-00
00-384
4-Oct-00
00-384
4-Oct-00
00-384
Amending Secs. 2.78.1 (A)(1), (A)(3), (A)(6),

(A)(7) and (B)(11)(b) of RR No. 2-98, as
Amended, and Sec. 2.33 (C) of RR No. 3-98,
with Respect to "De Minimis" Benefits, Additional
Compensation Allowance (ACA), Representation
Transportation Allowance (RATA) and Personal
Economic Relief Allowance (PERA)
Amending Revenue Regulations No. 2-98
Existing Revenue Procedures on the Assessment
of Deficiency Internal Revenue Taxes Based on
the "Best Evidence Obtainable"
Salient Features of RR No. 6-2000,
Implementing Sections 7(C), 204 (A), and 290
of the Tax Code of 1997, and RMO No. 42-2000
on Compromise Settlement of Internal Revenue
Tax Liabilities
Intensifying Collection/Settlement of Delinquent
Accounts and Disputed Assessments
Prescribing Policies and Guidelines on Data
Purification of Registration, Return and Payment
Information of Top Taxpayers
Guidelines/Procedures in the Computation of the
Share of Local Government Units in the 2%
Special Privilege Taxes Collected by the BIR
from Mini-Hydroelectric Power Developers
Pursuant to RA No. 7156, An Act Granting
Incentives to Mini-Hydroelectric Power
Developers and for Other Purposes
Prescribing an Office Audit Program in the

Assessment Division of Revenue Regional Offices
76
21-Aug-00
16-Jun-00
27-Nov-00
23-Oct-00
07-Sep-00
07-Aug-00
08-Sep-00
26-Jul-00

4-Oct-00
00-384
4-Oct-00
00-384
4-Oct-00
00-384
4-Oct-00
00-384
4-Oct-00
00-384
4-Oct-00
00-384
22-Mar-00
00-106
22-Mar-00
00-106
22-Mar-00
00-106
9-Feb-00
00-053

2000 Audit Program for Excise Taxpayers
Year 2000 Audit Program for Revenue District

Offices
Implementing Secs. 7(C), 204 (A) and 290 of
the Tax Code of 1997 on Compromise
Prescribing the Regulations Governing the
Manner of the Issuance of Tax Credit
Certificates, and the Conditions for their Use,
Revalidation and Transfer
Prescribing the Posting of Notice for the
Issuance of Sales/Commercial Invoice and /or
Official Receipt by Persons Required by Law to
Issue Sales/ Commercial Invoices and/or Official
Receipts and Providing the Penalties for NonCompliance thereof
Extending the Deadline for the Accreditation of
Tax Agents, Amending for this Purpose RR No.
15-99
Procedures to be Adopted During the Transition
Period in the Phase-out of Leaded Gasoline in
Metro Manila
Generation of the Annual Top Individual and
Corporate Income Taxpayers
Strategies and Activities for the Year-Round
Dialogue with Taxpayers and Tax
Information/Education Campaign of the Bureau
Suspension of Issuance of Letters of Authority or
Orders to Audit and/or Investigate
77
23-Jun-00
24-Jul-00
05-Sep-00
19-Jul-00
18-Jul-00
14-Jun-00
15-Jan-00
19-Jan-00
07-Jan-00
18-Jan-00

9-Feb-00
00-053
9-Feb-00
00-053
9-Feb-00
00-053
9-Feb-00
00-053
7-Jan-00
00-009
7-Jan-00
00-009
7-Jan-00
00-009
7-Jan-00
00-009
Suspension of Tax Audit, Examination,

Investigation and/or Verification
Rev. Memo Ord. No 2-2000 Allocation of the BIR Collecton Goal for CY 2000
Procedures for Processing Tax Treaty Relief
Application
Regulations Implementing Sec. 4 of RA No.
8748, Entitled "An Act Amending RA No. 7916",
Otherwise Known as the Special Economic Zone
Act of 1995, Amending for this Purpose RR No.
12-97
Rev. Memo Ord. No 91Suspension of All Field Operations of the BIR
1999
Effective Dec. 16, 1999
Rev. Memo Ord. No 89Prescribing the Use of Revised Letter of
1999
Authority Register (BIR Form No. 1968)
Strict Monitoring and Verification of Gov't Offices
Rev. Memo Ord. No 88Compliance to the Withholding Tax
1999
Requirements as Part of the "Government
Withholding Tax Program"
Tax Treatment of Sales of Goods, Property and
Services Made by a Supplier from the Customs
Rev. Memo Cir. No. 74Territory to a PEZA Registered Enterprise; and
1999
Sale Transactions made by PEZA Registered
Enterprises within and without ECOZONE
78
18-Jan-00
28-Dec-99
25-Nov-99
12-Nov-99
15-Dec-99
19-Nov-99
13-Oct-99
15-Oct-99

7-Jan-00
00-009
7-Jan-00
00-009
7-Jan-00
00-009

Other Pertinent Provisions of the NIRC Code of
1997, Imposing VAT on Sale of Services by
Persons Engaged in the Practice of Profession or
Calling and Professional Services Rendered by
General Professional Partnerships; Services
Rendered by Actors, Actresses, Talents, Singers,
Emcees, Radio and TV Broadcasters and
Choreographers; Musical, Radio, Movie,
Televisions and Stage Directors; and
Professional Athletes, Beginning January 1, 2000
Other Pertinent Provisions of the NIRC Code of
1997 Imposing VAT on Services of Banks, NonBank Financial Intermediaries and Finance
Companies, Beginning Jan. 1, 2000
Implementing Sections 141, 142, 143, and 145
(A) and (C)(1), (2), (3), and (4) of the NIRC
Code of 1997 Relative to the Increase of the
Excise Tax on Distilled Spirits, Wines, Fermented
Liquors and Cigars and Cigarettes Packed by
Machine by 12% on Jan. 1, 2000
79
27-Dec-99
21-Dec-99
16-Dec-99

3-Dec-99
99-398
3-Dec-99
99-398
3-Dec-99
99-398
3-Dec-99
99-398
3-Dec-99
99-398
3-Dec-99
99-398
3-Dec-99
99-398

Amending RR No. 1-95 as Amended, and Other

Related Rules and Regulations to Implement the
Provisions of Par. (b) & (c) of Sec. 12 of RA No.
7227, Otherwise Known as the "Bases
Conversion and Development Act of 1992"
Relative to the Tax Incentives Granted to
Enterprises Registered in the Subic Special
Economic Freeport Zone
Creating the Revenue Regional Accreditation
Board (RRAB) in Each Revenue Region and the
Revenue National Accreditation Board (RNAB) in
the National Office, Defining their Function &
Composition, and Providing for the Rules for the
Accreditation, Conduct and Suspension of Tax
Practitioners Before the BIR
Amending Sec. 2 of RR No. 14-97, Otherwise
Known as the Revenue Regulations Governing
the Imposition of Excise Taxes on Automobiles
and Other Motor Vehicles
Clarfified Procedures in the Issuance of Authority
to Print (ATP) Invoices and Receipts
Policies and Procedures in the Issuance of
Taxpayer Identification Number
Issuance of VAT Exemption Cert. To All Qualified
Embassies and their Personnel
Determination of Taxable Income on InterCompany Loans or Advances Applying Sec. 50 of
the NIRC, as Amended
80
27-Sep-99
16-Jul-99
13-Oct-99
15-Oct-99
28-Sep-99
08-Oct-99
19-Nov-99

Exemption of Certain Individuals from the

Capital Gains Tax on the Sale, Exchange or
Disposition of a Principal Residence under
Certain Conditions
Implementing the Provisions of the NIRC Code of
1997 Governing the Rules on Assessment of
National Internal Revenue Taxes, Civil Penalties
and Interests and the Extra-Judicial Settlement
of a Taxpayer's Criminal Violation of the Code
Through Payment of a Suggested Penalty
Rules on the Use of Cash Register and Point-ofSale Machines in Lieu of Registered Sales
Invoices or Receipts
29-Sep-99
99-336
29-Sep-99
99-336
29-Sep-99
99-336
29-Sep-99
99-336
Revenue Regulations No, 4-99
23-Aug-99
Revoking RMC No. 19-99 Entitled "Deemed Sale,

for VAT Purposes, of Merchandise Inventories in
Case of Mergers/Consolidations of Corporations"
and RMO No. 73-98 Entitled "Prescribing
Procedures on the Processing of Claims for VAT
Credit/Refund by Exempt/Non-VAT Registered
Taxpayers in the Computerized RDO's"
06-May-99
6-Aug-99
99-271
81
26-Jul-99
06-Sep-99
25-Jun-99

6-Aug-99
99-271
Computation of the Civil Penalties, Consisting of

Surcharge and Interest, Incident to Deficiency or
Delinquency Internal Revenue Taxes, Pursuant
to Sec. 248 and 249 of the NIRC; as Amended
by RA No. 8424; and Suggested Compromise
Penalty in Extra-Judicial Settlement of a
Taxpayer's Criminal Liability Incident to his
Violation of Cetain Provision of the Code, or any
of Its Implementing Rev. Regs. Pursuant to Sec.
204 Thereof
6-Aug-99
99-271
Amending Rev. Memo Circular No. 32-99
6-Aug-99
99-271
6-Aug-99
99-271
6-Aug-99
99-271
6-Aug-99
99-271
Extending the Period of Payment of the

Additional Tax to Meet the Minimum Amount
Prescribed under RR No. 2- 99 in Order to
Qualify for Immunity from Audit of 1998
Income, VAT and Percentage Tax Returns
Amending Pertinent Provisions of Sec. III of RMO
No. 33-99 and Clarifying Certain Provisions of
RMO Nos. 33-99 & 36-99
Exemption from RMO No. 53-98 on Mandatory
Reporting Requirements and on RMO No. 38-88
on Revalidation of Letters of Authority for Cases
under Investigation by Special Teams under the
Enforcement Service
Uniform Procedures and Documentary
Requirements for the Importation of All Articles
Subject to Excise Tax as well as the Raw
Materials and Apparatus or Mechanical
Contrivances Specially Used for the Manufacture
Thereof
82
18-Jun-99
02-Jun-99
15-Jul-99
21-May-99
12-Jul-99
06-Jul-99

6-Aug-99
99-271
6-Aug-99
99-271
6-Aug-99
99-271
6-Aug-99
99-271
6-Aug-99
99-271
Rev. Regs, No. 9-99
6-Aug-99
99-271
Rev. Regs, No. 8-99

Extension of RSO No. 673-98 on Joint and

Coordinated Examination of Interrelated
Taxpayers per RMO No. 97-98, RSO 697-98 on
Audit of Banks, Insurance and Other Financial
Intermediaries for Taxable Year 1997 and
Unverified Prior Years
All Pages of Rulings or Decisions Issued by the
Office of the Commissioner of Internal Revenue
or Deputy Commissioner for Legal and
Enforcement Group (DCIR-LEG) Must Bear the
Initial of the DCIR-LEG and Contain the Dry Seal
of the Issuing Office
Authority to Sign ITS- Generated Assessment
Notices for Large Taxpayers
Delegation of Authority to Verify or Certify
Pleadings to be Filed in Court
Amending RMO No. 30-99 dated March 17,
1999 Prescribing the Filing of Returns by Those
Individual Exempt from Tax as Provided under
Sec. 23 (B) and (C) in Relation to Sec. 51 (A)
(2) (d) and (A) (3) of RA No. 8424 (NIRC of
1997)
Providing Penalties for Violation of the
Requirement that Output Tax on the Sale of
Goods and Services Should not be Separately
Indicated in the Sales Invoice or Official Receipt
83
28-Jun-99
18-Jun-99
03-Jun-99
14-May-99
19-Apr-99
26-Apr-99

7-May-99
99-157
7-May-99
99-157
7-May-99
99-157
7-May-99
99-157
7-May-99
99-157
7-May-99
99-157
Salient Features of RR No. 2-99, Otherwise

Known as the "Economic Recovery Assistance
Payment (ERAP) Program", Granting Immunity
from Audit & Investigation of Income Tax, VAT
and Percentage Tax Returns for the Taxable Year
1998 under Certain Conditions
Japanese Contractors Undertaking Overseas
Economic Cooperation Fund of Japan (OECF)
Funded Project are Exempt from the Eight and
One Half Percent (8.5%) Creditable VAT
Imposed Under Sec. 114 (C) of the Tax Code of
1997 and to the One (1%) Expanded
Withholding Tax Imposed Under Sec. 2.57.2 (E)
of RR No. 2-98 Implementing Sec. 57 (B) of the
Tax Code of 1997
Publishing the Full Text of BIR Bulletin dated
March 18, 1999
Disseminating the Ruling of the Commissioner of
Internal Revenue on the Non-Eligibility for VAT
Zero-Rating of Automobile Sales to Entities
Registered with PEZA, SBMA and Clark
Development Authority
"Deemed Sale", for VAT Purposes, of
Merchandise Inventories in Cases of
Mergers/Consolidations of Corporations
from Audit and Investigation of Income Tax, VAT
1998 Under Certain Conditions
84
05-May-99
no date
07-Apr-99
18-Mar-99
25-Feb-99
15-Mar-99

7-May-99
99-157
7-May-99
99-157
Rev. Regs, No. 7-99
7-May-99
99-157
Rev. Regs, No. 6-99
7-May-99
99-157
Rev. Regs, No. 5-99
7-May-99
99-157
Rev. Regs, No. 4-99
7-May-99
99-157

from Audit and Investigation of Income Tax, VAT
1998 Under Certain Conditions
Amending Further RR No. 7-95, as Last
Amended by RR No. 13-97
Extending the Deadline for Availment of the
Economic Recovery Assistance Payment (ERAP)
Program Under RR No. 2-99, Until Feb. 15, 1999
Implementing Sec. 34 (E) of the Tax Code of
1997 on the Requirements for Deductibility of
Bad Debts from Gross Income
Further Amending RMO No. 29-86 dated Sept. 3,
1986, as Amended by RMO No. 16-88 dated
April 18, 1988, as Further Amended by RMO No.
27-89 dated April 18, 1989, and as Last
Amended by RMO No. 6-92 dated Jan. 15, 1992
Relative to the Payment of Capital Gains Tax and
Doc. Stamp Tax on Extra-Judicial Foreclosure
Sale of Capital Assets Initiated by Banks,
Finance and Insurance Companies
Prescribing Policies and Guidelines in the Use of
Electronic/Computer Generated Forms in Filing
Tax/Information Returns, Payment Forms,
Declaration Forms, Certificates And Other
Attachments to BIR Forms
85
11-Mar-99
10-Feb-99
15-Apr-99
10-Mar-99
09-Apr-99
25-Mar-99

7-May-99
99-157
7-May-99
99-157
7-May-99
99-157
7-May-99
99-157
25-Feb-99
99-075
25-Feb-99
99-075
25-Feb-99
99-075
25-Feb-99
99-075
3-Feb-99
99-058
Prescribing the Filing of Returns by those

Individuals Exempt from Tax as Provided Under
Rev. Memo Ord. No. 30Sec. 23(B) and (C) in Relation to Sec. 51 (A)
1999
(2)(d) and (A) (3) of RA No. 8424 (NIRC of
1997)
Rev. Memo Ord. No. 28Prescribing the Procedures in the Acceptance of
1999
Property Donations to the BIR
Amending RMONo.11-99 Regarding the
Rev. Memo Ord. No. 19Coverage of Exceptions from Suspension of Tax
1999
Examination of the BIR Effective March 01,
1999
Rev. Memo Ord. No. 11Suspension of Tax Examination of the BIR
1999
Effective March 1, 1999
Program, Granting Immunity from Audit and
Rev. Memo Ord. No. 10Investigation of Income Tax, VAT and
1999
Percentage Returns for the Taxable Year 1998
Pursuant to RR No. 2-99
Further Amending Sec. 2 of RR No.12-98
Program, Granting Immunity from Audit and
Investigation of Income Tax, VAT and
Percentage Returns for the Taxable Year 1998
Implementing the Provisions of Dept. Order No.
Rev. Adm. Ord. No. 1-1999
5-99
Requirement that Output Tax on the Sale of
Goods, Properties and Services not to be
Separately Indicated in the Sales Invoice or
Official Receipt
86
17-Mar-99
16-Mar-99
02-Mar-99
15-Feb-99
09-Feb-99
22-Jan-99
07-Feb-99
05-Feb-99
20-Jan-99

3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
Automatic Application of Overpayment in Annual

Registration Fee of P500.00 by VAT-Registered
Taxpayers Last Jan., 1998
Prescribing the Use of the Revised Withholding
Tax Table Implementing Sec. 24 (A)(1) (c) in
Relation to Sec. 79 of RA No. 8424
Rules and Regulations Implementing the Tax
Incentives Provided Under Sec. 3(b) and (d) of
RA No. 8502 Otherwise Known as the "Jewelry
Industry Development Act. of 1998"
Rev. Memo Cir. No. 1-1999 Amending the Date of Effectivity of RMO 4-99
Rev. Memo Cir. No. 47Abatement and/or Cancellation of Tax Liabilities
1998
Clarifying the Extended Period Granted to
Rev. Memo Cir. No. 46Corporations Using the FY Accounting Period for
1998
Late Payment of Tax in 1998 Under RR No. 9-98
(MCIT Regulations)
Prescribing Procedures on the Filing of Excise
Rev. Memo Ord. No. 99Tax Returns and Payment of Excise Taxes on
1998
Petroleum Products Pursuant to Sec. 130(A) of
the NIRC of 1997
Extension of RMO No. 61-98 on Joint and
Coordinated Examination of Interrelated
Rev. Memo Ord. No. 97Taxpayers; RSO # 697-98 on Audit of Banks,
1998
Insurance and Other Financial Intermediaries for
Taxable Year 1997 and Uninvestigated Prior
Years
Implementing Policies, Guidelines and ITS
Rev. Memo Ord. No. 92Transition Procedures for the Implementation of
1998
RR No. 8-98
87
11-Jan-99
07-Jan-99
06-Jan-99
08-Jan-99
06-Oct-98
09-Oct-98
28-Dec-98
18-Dec-98
25-Nov-98

3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
3-Feb-99
99-058
Amendments to RMO Nos. 69-98 and 54-97
24-Sep-98
Rev.Regs. No. 13-1998
Implementing RA No. 8424 "An Act Amending

the NIRC, as Amended" Specifically Sec. 34 (H)
Relative to the Deductibility of Contributions or
Gifts Actually Paid or Made to Accredited Donee
Institutions in Computing Taxable Income
08-Dec-98
3-Feb-99
99-058
Suspension of All Field Operations of the BIR

Payment of Printing Cost of Internal Revenue
Labels for Wines, Spirits, and Other Alcohol
Products
Prescribing Additional Rules for the Raffle of
Sales Invoices and Receipts , "Humingi ng
Resibo, Manalo ng Libo-libo, Part 2"
Payment of National Internal Revenue Taxes in
the Form of Tax Credit Cert. (TCC), under
Certain Conditions, Pursuant to Sec. 204 of the
Tax Code of 1997
Prescribing the Raffle of Sales Invoices and
Receipts, "Humingi ng Resibo Manalo ng Libolibo, Part II"
Designation of Officials Authorized to Sign
Warrants of Distraint and Levy/Garnishment and
Defining the Jurisdictional Amounts, and the
Lifting of the Notice of the Tax Liens and the
Cancellation of the Writ of Garnishment &
Authority to Cancel Assessment (ATCA)
88
11-Dec-98
20-Nov-98
04-Dec-98
10-Nov-98
17-Nov-98
28-Sep-98

29-Sep-98
98-274
Rev. Memo Ord. 70-98
29-Sep-98
98-274
29-Sep-98
29-Sep-98
98-274
98-274

29-Sep-98
98-274
07-Sep-98
98-255
07-Sep-98
98-255
07-Sep-98
98-255
07-Sep-98
98-255
Amending Pertinent Provisions of Rev. Memo

Ord. No. 14-98 Prescribing the Policies and
Procedures to Implement Rev. Reg. No. 10-97
Amending Rev. Reg. No. 1-87, in Relation to E.O
No. 651 re: Designation of Gov't Officials as
Witholding Agents
Issuance of Permit to Print Sales Invoices and
Receipts; and Audit Notice for the Investigation
of Tax Cases
OPLAN Accounts Receivable - (AREC)
Amending Sec. 2.57.2 of Rev. Reg. No. 2-98
Amending Further Rev. Regs. No. 5-98,
Implementing Section 21 of RA No. 8479 "An
Act Deregulating the Downsream Oil Industry,
and for Other Purposes"
Amendment to RMO No. 27-97 to Clarify the
Procedural Process in the Maintenance of Codes
Tables and to Further Define the Roles and
Responsibilities of the Concerned Offices and
Personnel
Prescribing the Policies and Procedures for
Processing and Monitoring of Tax Payments
from Insurance Companies
Prescribing the Use of the Security Access Kit
and the Security Access Technical Handbook
Implementing the Provisions of the NIRC as
Amended by RA No. 8424, Relative to the
Imposition of Income Taxes on Income Derived
under the Foreign Currency Deposit and
Offshore Banking Systems
89
27-Jul-98
04-Sep-98
27-Aug-98
14-Aug-98
no date
04-May-98
20-Aug-98
01-Jul-98
25-Aug-98

07-Sep-98
98-255
Rev. Regs. No. 9-98
07-Sep-98
98-255
Rev. Regs. No. 8-98
07-Sep-98
98-255
Rev. Regs. No. 7-98
24-Jul-98
98-207
24-Jul-98
98-207
24-Jul-98
98-207
24-Jul-98
98-207
24-Jul-98
98-207
Implementing RA No. 8424, "An Act Amending

the NIRC as Amended" Relative to the
Imposition of the Minimum Corporate Income
Tax (MCIT) on Domestic Corporations and
Resident Foreign Corporations
Revenue Regulations Amending Pertinent
Portions of Rev. Reg. Nos. 11-96 and 2-98
Relative to the Tax Treatment on the Sale,
Transfer or Exchange of Real Property and for
this Purpose Revising the Time and Place of
Payment of the Capital Gains Tax Due Thereon
Implementing Section 230 of the NIRC, as
Amended by RA No. 8242, Relative to the
Revalidation of Tax Credit Certificates
Submission of Inventories of Pending
Cases/Dockets and Other Reports in Relation to
the Suspension of Audit/Investigation Pursuant
to Revenue Memo Ord. No. 59-98
Prescribing the Form to be Used in the
Remittance of Taxes on Fringe Benefits
Joint and Coordinated Examination of
Interrelated Taxpayers for Taxable Year 1997
and Uninvestigated Prior Years
Suspending the Tax Audit of Taxpayers
Guidelines and Procedures on BIR Forms
Requirements for the Mass Rollout of the
Integrated Tax System (ITS) and Internal Adm.
System (IAS)
90
25-Aug-98
25-Aug-98
09-Jul-98
14-Jul-98
13-Jul-98
07-Jul-98
06-Jul-98
19-Jun-98

24-Jul-98
98-207
24-Jul-98
98-207
24-Jul-98
98-207
Amending RMO No. 22-98 on the Preparation

and Monitoring of Report on the Number of
Registered Taxpayers and Stop Filers, in
Compliance to RMO No. 20-98
Checklist of Registration Requirements
Checklist of Documents to be Submitted by a
Taxpayer upon Audit of his Tax Liabilities as well
Rev. Memo Ord. No. 53-98 as of the Mandatory Reporting Requirements to
be Prepared by a Revenue Officer, all of which
Comprise a Complete Tax Docket
24-Jul-98
98-207
Policies and Procedures on the Benefits

Realization Review of Enhancements under the
Rev. Memo Ord. No. 49-98 Bureau of Internal Revenue-Tax Computerization
Project (TCP) and the Designation of Responsible
Revenue Offices Concerned
24-Jul-98
98-207
24-Jul-98
98-207
Rev. Regs. No. 6-98
24-Jul-98
98-207
Rev. Regs. No. 5-98
24-Jul-98
98-207
Rev, Regs. No. 4-98
Consolidated Common Procedural Problems and

Solutions During Pilot Roll-out
Amending Section 2 of RR No. 4-97 Relative to
the Acceptable Modes of Payment of Internal
Revenue Taxes
Implementing Section 21 of RA No. 8479
Entitled "An Act Deregulating the Downstream
Oil Industry, and for Other Purposes"
Rules and Regulations to Implement the
Provision Under Article X of RA 6734 on the
Proportionate Share of the Autonomous Region
in Muslim Mindanao (ARMM) in the National
Collections from Businesses Operating in the
Region
91
15-May-98
01-Jun-98
01-Jun-98
22-May-98
20-May-98
13-Jul-98
09-Jun-98
05-Feb-98

Audit Guidelines and Procedures in the

Examination of Inter-related Group of
Companies
1998 Audit Work Plan
Prescribing the Use of the Taxpayer Record
Updated (TRU) Manual
24-Jul-98
98-207
Rev. Audit Memo Ord. 1-98
24-Jul-98
98-207
10-Jun-98
98-166
98-166
Amendment of RMO No. 73-94 dated Dec. 26,

1994, Revising the Format and Procedures in the
Preparation of the "Report on Drastic Changes in
Collection Performance" (BIR Form No. 1771)
10-Jun-98
10-Jun-98
98-166
10-Jun-98
98-166
10-Jun-98
98-166
Rev. Memo Ord.No. 44-98
10-Jun-98
98-166
10-Jun-98
98-166
10-Jun-98
98-166
Prescribing the Policies and Guidelines for the

Availment of Compromise and/or Abatement of
Tax Liablilities for Assessment Notices Issued on
or Before April 30, 1998
Use of the SPIRIT Mass Rollout Manual
Security Requirements in the Technical
Computing Environment
Prescribing the Policies, Guidelines and
Procedures for Processing Payment Data from
Accredited Agent Banks (AABs) under NonComputerized RDOs Using the Limited Bank
Data Entry System (LBDES) Replacing the New
Payment Control System (NPCS)
Guidelines and Procedures in Handling TRU
Validation and Upload of Suspense Records
Circularizing Dept. Order (DOF) 37-98 dated
May 20, 1998 Extending the Grace Period for
Compliance of Rev. Regs. No. 2-98
92
07-Jul-98
18-May-98
29-Apr-98
19-Mar-98
26-May-98
22-May-98
22-May-98
18-May-98
23-Apr-98
25-May-98

10-Jun-98
98-166
21-May-98
98-152
21-May-98
98-152
21-May-98
98-152
21-May-98
98-152
Implementing Section 33 of the NIRC, as

Amended by RA No. 8424 Relative to the Special
Treatment of Fringe Benefits
Creation of an Inspection and Acceptance
Committee in Every Revenue Data Center (RDO)
Amendment of Rev. Memo Ord. No. 11-98
(Priority Audit of 1996 and 1997 Value Added
Tax Returns)
National Office, Regional Office and Revenue
Data Center Clearances
Rev. Regs. No. 3-98
Amending Certain Portions of RMO No. 18-98

Rev. Memo Ord. No. 33-98 dated Feb. 23, 1998: re Institutionalization of All
Projects Under OPERATIONS, MOST and SPIRIT
21-May-98
98-152
21-May-98
98-152
21-May-98
98-152
21-May-98
98-152
21-May-98
98-152
21-May-98
98-152
Guidelines and Procedures in the Roll-Out of the

Accountable Forms System (AFS) at the AFS
Pilot and Non-Pilot Sites
Amendment to RMO 21-84 Defining the New
Composition of the Committee on Disposal of
Specialized Accountable Forms in the Regional
Offices
Security Control Measures in the Accountable
Forms Division
Dissemination of CTRP-ITS Enhancements to all
Rev. District Offices
1998 Enforcement Audit Program
Establishment of the Inquiry Handling Facility for
the BIR Web Page
93
21-May-98
28-Apr-98
31-Mar-98
13-Apr-98
03-Apr-98
05-Mar-98
no date
24-May-98
23-Mar-98
16-Feb-98
09-Mar-98

21-May-98
98-152
21-May-98
98-152
21-May-98
98-152
30-Apr-98
98-135
30-Apr-98
98-135
31-Mar-98
98-099
Waiver of Penalties for Self-Employed

Individuals and Professionals Who Failed to
Rev. Memo Cir. No. 17-98 Submit their First Quarter Income Tax Returns
for 1998 on April 15, 1998, but Nonetheless filed
their Return on or Before May 15, 1998
Dates of Filing of Quarterly Value-Added Tax
(VAT) Returns (BIR Form No. 2550Q) and
Quarterly Percentage Tax Returns (BIR Form No.
2551)
the NIRC as Amended" Relative to the
Withholding of Income Tax Subject to the
Rev. Regs. No. 2-98
Expanded Withholding Tax, Final Withholding
Tax, Withholding of Income Tax on
Compensation, Withholding of Creditable ValueAdded Tax and Other Percentage Taxes
Clarification of the Conflict Between the Tax
Code of 1997 and Rev. Reg. 7-93 with Respect
to the Prescribed Dates of Filing of Quarterly
Income Tax Return and Payment of Estimated
Tax by an Individual
Re-Defining the Term "Large Taxpayers",
Modifying the Criteria for Determining Large
Taxpayers, and Prescribing the Time, Place and
Rev. Regs. No. 1-98
Manner of Filing of Tax Returns and Payment of
Taxes by Large Taxpayers Amending Further RR
No. 12-93, as Amended by RR-3-94
Prescribing Policies for the
Amendment/Clarification of RMO No. 8-98, on
the Corporate Stock Documentary Stamp Tax
(DST) Program
94
15-May-98
21-Apr-98
17-Apr-98
01-Apr-98
08-Apr-98
11-Mar-98

31-Mar-98
98-099
31-Mar-98
98-099
31-Mar-98
98-099
31-Mar-98
98-099
31-Mar-98
98-099
31-Mar-98
98-099
31-Mar-98
31-Mar-98
98-099
98-099

31-Mar-98
98-099
Amendment to RMO No. 50-97 to Clarify the

Procedural Process of the Validation of the
Enhancement Deliverables under the BIR Tax
Computerization Project and to Further Define
the Roles and Responsibilities of the Concerned
Personnel
Preparation and Monitoring of Report on the
Number of Registered Taxpayers and Stop Filers
Interim Procedures in Handling and Processing
of Donor's Tax Return (1800), Estates Tax
Return (1801), Documentary Stamps (2000),
Capital Gains (1706), Monthly Remittance
Return of Income Taxes Withheld (1601) and
Quarterly Remittance Return of Final Income
Taxes Withheld (1602) While Waiting for CTRP
Enhancements
Returns Processing System Pre-Conversion
Activities
Institutionalization of All Projects under
OPERATIONS, MOST and SPIRIT
Prescribing the Policies and Procedures to
Implement RR No. 10-97 Amending RR No. 1-87
in Relation to EO No. 651, re: Designation of
Government Officials as Withholding Agents
Audit Program for 1998
Priority Audit of 1996 and 1997 VAT Returns
Corporate Stock Documentary Stamp Tax (DST)
Program
95
24-Feb-98
17-Feb-98
12-Feb-98
29-Jan-98
23-Feb-98
10-Dec-97
11-Feb-98
11-Feb-98
10-Feb-98

31-Mar-98
98-099
26-Jan-98
98-023
26-Jan-98
98-023
26-Jan-98
98-023
26-Jan-98
98-023
26-Jan-98
98-023
26-Jan-98
98-023
26-Jan-98
98-023
Prescribing the Policies and Guidelines for

Intensified Collection/Settlement of Delinquent
Accounts Under RA 8424 Otherwise Known as
the Tax Reform Act of 1997 and Allowing
Taxpayers A Grace Period for Settlement of
Accounts Which Have Been Delinquent as of
Dec. 31, 1996
Prescribing the Use of the Revised Withholding
Tax Table Implmenting Section 24)A)(1) In
Relation to Section 79 of RA No. 8424
Exempting Subsistence Livelihood from Payment
of Value-Added Tax or Percentage Tax and/or
the Payment of Registration Fee Imposed under
RA 8424, Otherwise Known as the Tax Reform
Act of 1997
Clarification on the Schedule of
Payment/Remittance of Taxes Withheld on
Compensation, Creditable Expanded Withholding
Tax and Final Tax
Salient Features of Certain Amendments to the
NIRC Made by RA No. 8424, Otherwise Known
as the Comprehensive Tax Reform Act of 1997
Consolidation of the Integrated Tax System
(ITS)-Generated and Manually Prepared Reports
Addendum to Rev. Memo Ord. No. 9-97 on the
Completion of TRU Phase II at the ITSConverted Revenue District Officer
Pilot Implementation of a Technical Procedures
Unit in the Collection Division, Rev. Region No.
8, Makati City
96
21-Jan-98
22-Jan-98
21-Jan-98
14-Jan-98
02-Jan-98
29-Dec-97
05-Dec-97
03-Sep-97

26-Jan-98
98-023
26-Jan-98
98-023
26-Jan-98
98-023
Addendum to RMO 51-97 - Guidelines and

Rev. Memo Ord. No. 66-97 Procedures on the Mass Rollout of the Integrated
Tax System
Guidelines and Procedures in the Roll-Out of the
National Office Management Information and
Planning and Control System (NO MIS) at the
ITS Pilot Sites
Modifications/Revisions on the 1.2 April 1997
Version of the Operations Manual Affecting
Segments of the Case Monitoring, Audit,
Collection and Bank Reconciliation, Registration
and Returns Processing System
Expanding the Coverage of Rev. Memo Ord. Nos.
59-97 and 60-97 on the Voluntary Assessment
Program, Clarifying Issues Related thereto and
Extending the Deadline for Availment Thereof
26-Jan-98
98-023
26-Jan-98
26-Jan-98
98-023
98-023
Rev. Regs. No.16-97

26-Jan-98
98-023
Rev. Regs. No.14-97
26-Jan-98
98-023
21-Nov-97
97-322
21-Nov-97
97-322
21-Nov-97
97-322
Amending Rev. Reg. No. 1-97

Regulations Amending Rev. Regs. No. 2-97
of Excise Tax on Automobiles and Other Motor
Vehicles
Amending Further Rev. Regs. No. 7-95, as Last
Amended by Rev. Regs. No. 6-97
Intensifying Collection/Settlement of Delinquent
Accounts
Supplement to Rev. Memo Ord. No. 59-97 on
the Voluntary Assessment Program
Voluntary Assessment Program
97
20-Nov-97
27-Nov-97
07-Oct-97
27-Nov-97
20-Nov-97
20-Nov-97
05-Nov-97
18-Nov-97
14-Nov-97
30-Nov-97
27-Oct-97

21-Nov-97
97-322
21-Nov-97
97-322
21-Nov-97
97-322
21-Nov-97
97-322
Rev. Memo Ord. No.54-97
21-Nov-97
97-322
21-Nov-97
97-322
21-Nov-97
97-322
21-Nov-97
97-322
21-Nov-97
97-322
Implementing Guidelines and Procedures on

Value-Added Tax Information System (VATIS)
Transition to Integrated Tax System
Guidelines and Procedures in the Conversion of
Accounts Receivable Cases for the Integrated
Tax System (ITS)
(a) Policies and Procedures on the Identification
and Recommendation of Enhancements to the
ITS/IAS Application Systems under the BIR Philippine Tax Computerization Project (PTCP).
(b) Designation of Appropriate Stakeholders (c).
Designation of Approving Officials
Guidelines and Procedures on TIN and
Correspondence Issuance in Case of System NonAvailability for Computerized RDOs
Guidelines and Procedures on the Handling of
Out-of- District/Out- of- System Tax
Returns/Payment Forms Received in
Computerized and Non-Computerized Revenue
District Offices (RDOs)
Documentary Stamp Tax on Original Issues of
Certificates of Stock
Clarification of Invoicing Requirements
Clarification of the Term "Tax Credit" under
Section 4 (a) of RA No. 7432, Otherwise Known
as the "Senior Citizens Act" vis--vis Section 2
(i) of RR No. 2-94
Extension of the Selective Deferment of the
Implementation of the Acceptable Modes of
Payment
98
27-Oct-97
03-Oct-97
09-Oct-97
22-Sep-97
08-Aug-97
12-Nov-97
02-Oct-97
15-Sep-97
01-Oct-97

30-Sep-97
97-263
Rev. Memo Order No. 51-97
30-Sep-97
97-263
30-Sep-97
97-263
30-Sep-97
97-263
30-Sep-97
97-263
30-Sep-97
97-263
30-Sep-97
97-263
30-Sep-97
97-263
29-Jul-97
97-190
Guidelines and Procedures on the Mass Rollout

of the Integrated Tax System
Policies and Procedures on the Validation of
Enhancement Deliverables Under the Tax
Computerization Project (TCP) and the
Designation of Signatories of Enhancement
Documents
Pilot Implementation of a Techical Procedures
Unit in the Collection Division, Revenue Region
No. 12, Bacolod City
Creation of AD Hoc Information System Units
(ISU) at QC in Consonance with RMO No. 16-96
Guidelines for the Office Automation LAN-WAN
Implementation at RDC-Quezon City and Other
Pilot Offices
Policies and Guidelines on Office Automation
Security in the National Office (N.O.) and the
Revenue Data Center (RDC)
Prescribing the Use of the Operations Manual for
the Integrated Tax System (ITS)
Regulations Implementing Section No. 12 and
15 of RA No. 7227 and Sections 24(b) and of
RA No. 7916 Allocating 2% of the Gross Income
Earned by All Businesses nd Enterprises Within
Subic, Clark, John Hay, Poro Point Special
Economic Zones, and Other Special Economic
Zones Under PEZA To All LGUs Concerned
Prescribing the Policies and Procedures in the
Implementation of Operation "Even Returns"
99
29-Aug-97
11-Aug-97
06-Aug-97
28-Jul-97
30-Jul-97
23-Jul-97
25-Jul-97
07-Aug-97
17-Jul-97

29-Jul-97
97-190
29-Jul-97
97-190
29-Jul-97
97-190
29-Jul-97
97-190
30-Jun-97
97-167
30-Jun-97
97-167
30-Jun-97
97-167
Clarifications on the Implementation of RR No. 4Rev. Memo Ord. No. 40-97 97 and RMO No. 19-97 on the Acceptable Modes
30-Jun-97
of Payment
Additional Code for the Registration System's
no date
Codes Table
Guidelines for the Office Automation
Implementation in the Information Systems
24-Jun-97
Group (NO, RDC-Manila & RDC Visayas) and
Other Selected Offices
Revised Rev. Regulations Implementing RA No.
7279, Otherwise Known as the Urban
Development and Housing Act of 1992, Providing
Tax Incentives to Government-Owned or
Controlled Corps. and Local Government Units,
04-Jul-97
as well as Private Sector Participating in
Socialized Housing and Community Mortgage
Program, Amending for the Purpose Pertinent
Provisions of Sections 2, 4, and 5 of Rev. Regs.
No. 9-93
Guidelines and Procedures in the Conversion of
Rev. Memo Ord. No. 32-97 Audit Cases for the Integrated Tax System (ITS) 04-Mar-97
Implementation
Prescribing a Codes Table for Use in the
Implementation of the Integrated Tax System
(ITS) and Outlining the Guidelines and
15-May-97
Procedures in the Maintenance of the Codes
Table
Guidelines for the Office Automation
Implementation in the Information Systems
27-May-97
Group (NO-RDC- Manila) and Other Selected
Offices
100

30-Jun-97
97-167
30-Jun-97
97-167
30-Jun-97
97-167
23-May-97
97-139
23-May-97
97-139
23-May-97
97-139
23-May-97
97-139
23-May-97
97-139
23-May-97
97-139
Exemption from Tax of Certain Benefits Granted

to the Members of the PNP and Those Benefits
Granted to the Members of the AFP
Amendments to Rev. Regs. No. 1-87,
Designating Personnel of Government Offices as
Withholding Agents and Fixing Official
Responsibilities, in Relation to EO No. 651
Rev. Regs. No. 9-97
Amending Revenue Regulations No. 2-96
Exceptions to Revenue Memo Order No. 19-97
Memorandum
Implement Revenue Regulations No. 4-97 Re:
Acceptable Modes of Payment of Internal
Revenue Taxes
Procedures in the Issuance of New Plastic
Rev. Memo Ord. No. 25-97 Taxpayer Identification Number (TIN) Card with
Security Features
Further Amendment to RMO No. 15-95 as
Amended by RMO 31-95 and RMO 1-96 to
Rev. Memo Ord. No.23-97 Clarify Certain Provisions and to Add Necessary
Steps in the Procedural Process of the Tax Fraud
Investigation
Amendments to RMO 5-97 dated Jan. 22, 1997
Prescribing Guidelines and Procedures in
Monitoring the Implementation and Activation of
the ITS in the NO, RDC, RO and RDO
Adoption and Implementation of the BIR
Collection Manual
Policies and Guidelines in the Issuance and

Revocation of Security Access to Identified Users
101
05-Jun-97
05-Jun-97
13-May-97
24-Apr-97
no date
07-Apr-97
28-Apr-97
01-Apr-97
16-Apr-97

23-Apr-97
97-112
23-Apr-97
97-112
23-Apr-97
97-112
31-Mar-97
97-097
31-Mar-97
97-097
31-Mar-97
31-Mar-97
97-097
97-097

Implement RR No. 4-97 Prescribing the
Acceptable Modes of Payment of Internal
Revenue Taxes and Reguiring the Enrollment of
Taxpayers with Acredited Agent Banks
Policies and Guidelines to be Observed in the
Issuance of Tax Clearance Certificates (TCLs)
and Certificate Authorizing Registration (CARs)
for Transfers of Real Properties Under RR No. 1196, Amending RMO No. 34-96 dated November
15, 1996
Clarification to RR No. 8-97- Filing of Account
Information Form (AIF) in Pilot Computerized
Districts
Establisment of the Internal Communications
Network
Authorized Bank Accounts of Regional Offices
and their Signatories
18-Apr-97
01-Apr-97
31-Mar-97
20-Mar-97
25-Mar-97
Rev. Regs. No.7-97
Amending the Effectivity Clause of Rev. Reg. No.

4-97, Prescribing the Acceptable Modes of
Payment of Internal Revenue Taxes Through
Accredited Banks and Their Subsidiaries and the
Enrollment of Taxpayers Required Thereunder
12-Feb-97
Amendment to RMO No. 39-96 Prescribing for

the Voluntary Assessment by Dealers of
Petroleum Products of Deficiency Taxes for the
Years 1993, 1994 and 1995
05-Mar-97
102

31-Mar-97
97-097
31-Mar-97
97-097
Rev. Regs. No. 8-97
31-Mar-97
97-097
31-Mar-97
97-097
14-Feb-97
97-054
Rev. Regs. No. 6-97
4-Feb-97
97-040
Rev. Regs. No. 5-97
4-Feb-97
97-040
Rev. Regs. No. 4-97
4-Feb-97
97-040
Rev. Regs. No. 3-97
Guidelines and Procedures for the Taxpayer

Record Update Program of Employees Earning
Pure Compensation Income in the Revenue
District Offices Nationwide (TRU Phase II)
Regulations Prescribing the Use of the Account
Information Form to Accompany the Tax Returns
Required to be Filed with the BIR Through the
Authorized Agent Banks and Their
Subsidiaries/Revenue Collection Officers
Creation and Restoration of Alphanumeric Tax
Codes of Revenue Sources for Proper
Classification of Taxes
Amendment of RMO No. 26-96 Extending the
Implementation up to June 30, 1997
Implementing RA No. 8241, an Act Amending RA
No. 7716, Otherwise Known as the Expanded
Value-Added Tax Law, and Other Pertinent
Provisions of the NIRC, as Amended, and Further
Amending RR No. 7-95, as Amended, Otherwise
Known as the Consolidated Value-Added Tax
Regulations
Revised Regulations Prescribing the New
Procedures on the Purchase and Affixture of
Documentary Stamp on Taxable
Documents/Transactions
Revenue Regulations Prescribing the Acceptable
Modes of Payment of Internal Revenue Taxes
Through Accredited Banks and Their Subsidiaries
and the Enrollment of Taxpayers Required
Thereunder
Amendment to RR No. 3-97
103
06-Mar-97
24-Mar-97
04-Mar-97
28-Dec-96
02-Jan-97
31-Jan-97
31-Jan-97
27-Dec-96

23-Jan-97
97-025
Rev. Regs. No. 1-97
23-Jan-97
97-025
Rev. Regs. No. 2-97
6-Jan-97
97-002
6-Jan-97
97-002
6-Jan-97
97-002
27-Nov-96
96-298
27-Nov-96
96-298
16-Sep-96
96-237
16-Sep-96
96-237
Revenue Regulations Governing the Excise

Taxation of Cigars and Cigarettes
Revenue Regulations Governing Excise Taxation
on Distilled Spirits, Wines and Fermented
Liquors
Voluntary Assessment by Dealers of Petroleum
Products of Deficiency Taxes for the Years 1993,
1994 and 1995
Payment of VAT for Oct. 1996
Procedures in the Creation of an Automated
Preliminary Data Base of Active Business
Taxpayers for each Revenue District Office
Preparatory to the Full Implementation of the
Taxpayer's Record Update (TRU) Program,
Otherwise Known as TRU-Phase I
Clarification on the Issuance of Tax Clearance
Certificate under Rev. Regs. No. 11-96
To Simplify the Procedures in Writing-off Cases
Involving P5,000 and Below as Prescribed in
RMO 35-95
Further Clarification on the Date of Remittance
of Internal Revenue Collections by Authorized
Agent Banks as Prescribed by RR No. 15-94
Supplying of and Requiring the Indication of
Taxpayer Identification Number (TIN) on Certain
Documents
104
13-Dec-96
13-Dec-96
09-Dec-06
21-Nov-96
04-Nov-96
15-Nov-96
23-Sep-96
23-Aug-96
20-Aug-96

16-Sep-96
96-237
16-Sep-96
96-237
15-Aug-96
96-207
15-Aug-96
96-207
15-Aug-96
96-207
15-Aug-96
96-207
Revenue Regulations Prescribing the Procedures

in the Preparation and Issuance of Tax
Clearance Certificate by the Revenue District
Officer Upon Payment of Capital Gains Tax,
Estate and Donor's Gift Taxes, and Expanded
Creditable Withholding Tax, for Purposes of
Registration of Transfers of Real Properties
Regulations Implementing Sections 9 and 18 of
RA No. 7686, An Act to Strengthen Manpower
Education and Training in the Philippines by
Institutionalizing the Dual Training System as an
Instructional Delivery System of Technical and
Vocational Education and Training, Providing the
Mechanism, Appropriating Funds Therefor and
for Other Purposes
Transitional Procedures Guide for Processing
Capital Gains Tax Returns
Transitional Procedures Guide for Processing
Rev. Memo Ord. No. 21-96 Applications for Authority to Print Invoices and
Receipts
Transferring from Revenue District Office No. 33
(Intramuros) to Revenue District Office No. 51
(Pasay City) the Processing of Documents
Rev. Memo Ord. No. 20-96 Coming from Foreign Service Posts (FSPs) and
from the Revenue Attache Office (RAO) and the
Processing of Returns of Non-Resident Citizens
with Foreign Addresses
Amending Section 3 of RR No. 6-90 dated June
29, 1990 Prescribing the Time and Place for the
Rev. Regs. No.9-96
Filing of Engagement Letters by Independent
Certified Public Accountants
105
07-Aug-96
07-Aug-96
05-Aug-96
05-Aug-96
26-Jun-96
26-Jul-96

15-Aug-96
96-207
Rev. Regs. No. 8-96
19-Jul-96
96-177
19-Jul-96
96-177
19-Jul-96
96-177
19-Jul-96
96-117
19-Jul-96
96-177
21-Jun-96
96-149
21-Jun-96
96-149
21-Jun-96
96-149
21-Jun-96
96-149
Rev. Regs. No. 7-96
21-Jun-96
96-149
Rev. Regs. No. 6-96
Rev. Regulations Implementing RA No. 8184, An

Act Restructuring the Excise Tax on Petroleum
Products, Amending for this Purpose Pertinent
Sections of the NIRC, as Amended
Defining the Authority and Responsibility of the
Head, Information Systems Unit, to Sign
Computer Generated Outbound Correspondents
Unused VAT/NonVAT Invoices or Receipts
Prescribing the Guidelines and Procedures for
the Pilot Implementation of the Systems for Phil.
Internal Revenue Information Technology
(SPIRIT)
Ad Hoc Information System Units (ISU)
Returns Processing System Pilot Site PreConversion Activities
Withholding Tax Payments Under RR 1-90 as
Amended by RR 12-94 on Sale of Condominium
Units on a Deferred Payment Basis
Audit of Banks, Insurance Companies and Other
Financial Intermediaries
Prescribing the Use of the Redesigned/New
Forms in the Filing of Tax and Information
Returns/Declarations and Applications for
Registration and Permit
Amendments to RR No. 1-87 Designating
Personnel of Government Offices as Withholding
Agents and Fixing Official Responsibilities, in
Relation to EO No. 651
106
26-Jul-96
28-Jun-96
01-Jul-96
13-Jun-96
11-Jun-96
13-Jun-96
04-Jan-96
18-Jun-96
30-May-96
06-Jun-96
13-Mar-96

29-Mar-96
96-073
29-Mar-96
96-073
29-Mar-96
96-073
Rev. Regs. No. 5-96
29-Mar-96
96-073
29-Mar-96
96-073
4-Mar-96
96-050
4-Mar-96
96-050
4-Mar-96
96-050
1-Feb-96
96-030
VAT on Rental Payable to Non-Resident Foreign

Corporations Or Owners for the Use or Lease of
Properties in the Phils.
Test-Verification of Inventory and Presumptive
Input Tax (PIT) of Taxpayers Newly Covered by
EVAT (RA 7716)
Amendment to the Consolidated VAT Regulations
Amending RR No. 4-89 Requiring Banks,

Financial Institutions, Non-Bank Financial
Rev. Regs. No. 4-96
Intermediaries and Insurance Companies to File
a Monthly Information Return for Doc. Stamp
Taxes Paid
Implementing Rules and Guidelines on the Tax
Rev. Regs. No. 3-96
Administration Development Fund
Clarification of Issues Affecting Zero-Rated
Sales and Claims for Input Tax Credit/Refund
under RA No. 7716, Otherwise Known as the
"Expanded VAT Law"
Preparation of a "Masterlist of Taxpayers" in Pilot
Revenue Offices for the Integrated Tax System
(ITS)
Prescribing the Issuance of Plastic Taxpayer
Rev. Regs. No. 2-96
Identification Number (TIN) Card and Charging
the Cost Thereof to the Taxpayers
Clarification of Issues Affecting Dealers in
Securities and Lending Investors under RA No.
7716, Otherwise Known as the "Expanded VAT
Law"
107
28-Mar-96
01-Mar-96
20-Feb-96
29-Feb-96
13-Feb-96
20-Feb-96
19-Feb-96
12-Feb-96
15-Jan-96

1-Feb-96
96-030
1-Feb-96
96-030
1-Feb-96
96-030
1-Feb-96
96-030
1-Feb-96
96-030
1-Feb-96
96-030
1-Feb-96
96-030
Clarification of Issues Affecting Non-life

Insurance Companies under RA No. 7716,
Otherwise Known as the "Expanded VAT Law"
Clarification of Issues Affecting the Hotel and
Restaurant Industry under RA No. 7716,
Otherwise Known as the "Expanded VAT Law"
Clarification of Issues Affecting Operators of
Taxicabs, Rent-a-Car Companies, Tourist Buses;
and Other Common Carriers by Land, Air and
Sea Relative to their Transport of Goods or
Cargoes, Under RA No. 7716, Otherwise Known
as the 'Expanded VAT Law"
Clarification of Issues Affecting Franchise
Grantees under Section 117 of the Tax Code, as
Amended, under RA No. 7716, Otherwisew
Known as the "Expanded VAT Law"
Clarification of Issues Affecting Media under RA
No. 7716, Otherwise Known as "Expanded VAT
Law"
Clarification of Issues Affecting the Sale,
Exchange, Transfer or Lease of Real Properties
Under RA No. 7716, Otherwise Known as the
"Expanded VAT Law"
Publishing Pertinent Portions of RA No. 7660
Authorizing the Increase in the Imposition of
Documentary Stamp Tax on Certain Documents
Beginning January 01, 1996
108
15-Jan-96
15-Jan-96
15-Jan-96
15-Jan-96
15-Jan-96
15-Jan-96
04-Jan-96

1-Feb-96
96-030
1-Feb-96
96-030
Rev. Regs. No. 1-96
1-Feb-96
96-030
21-Dec-95
95-333
Rev. Regs. No. 7-95
21-Dec-95
95-333
Rev. Regs. No. 6-95
21-Dec-95
95-333
21-Dec-95
95-333
21-Dec-95
95-333
6-Oct-95
95-265
Clarification on the Provision of the Third

Paragraph of Section 142(d) of the NIRC, as
Amended, by RA No. 7654 that "The Twenty
Percent (20%) Mark-up and Minimum Taxes
Provided in this Section shall be Automatically
Increased in 1996 by Ten Percent (10%)"
Regulations Implementing RA No. 7643
Allocating Fifty Percent (50%) of the Excess of
the Increase in Collections of National Taxes
under Sections 100, 102, 112 of the NIRC, as
Amended
Tax Exemption of Interest Income and/or Yield
from Phil. Currency Bank Deposits and Deposit
Substitutes of Non-Stock, Non-Profit Private
Educational Institutions
Consolidated Value Added Tax Regulations
Implementation of RA No. 7716 (The Expanded
VAT Law)
Unified Procedures for Registration of Taxpayers
Under Rev. Memo Ord. No. 41-94
Amendment to RMO 28-95 Extending the Period
of Moratorium on Inventory Verification up to
Dec. 31, 1995
Prescribing Procedures to Write-0ff Uncollectible
Accounts Receivable
Amendment to Rev. Memo Ord. No. 15-95,
Delegating the Signing/Approval of Letters of
Authority and Reports of Investigation of the Tax
Fraud Division
109
03-Jan-96
11-Jan-96
11-Dec-95
09-Dec-95
11-Dec-95
01-Dec-95
08-Nov-95
20-Oct-95
22-Sep-95

6-Oct-95
95-265
6-Oct-95
95-265
6-Oct-95
95-265
6-Oct-95
95-265
25-Aug-95
95-215
25-Aug-95
95-215
Suspension of the Issuance of Mission Orders for

Inventory Verification (Rev. Memo Ord. No. 1895) Under Certain Conditions
Requiring All Revenue District Officers to
Conduct Spot Checking/Verification on
Compliance by Government Agencies and
Instrumentalities on the Withholding Tax Laws
and Regulations
Amending Certain Sections of Rev. Reg. No. 3Rev. Regs. No. 5-95
95
Memo Circular No. 124 dated July 10 1995

Entitled: "Authorizing All Government
Departments, Agencies and Offices, Including
Government- Owned and Controlled
Rev. Memo. Circ. No. 33-95 Corporations to Purchase and Use the Centennial
Logo, as Specified in the Phil. Centennial Logo
Manual, on All Government Stationery, Vehicles
and Other Installations to Maximize Public
Awareness", Office of the President
Publishing in Full Text of the Memo of
Agreement Between Non-Government
Organizations (NGOs) and the Bureau of Internal
Rev. Memo Circ. No. 10-95
Revenue to Ensure their Support and Assistance
in the Taxpayer Service and Information
Activities of BIR
Delegation of Authority to Issue Authority to
Release Imported Goods (ATRIG) for Motor
Vehicles Imported Under No-Dollar Importation
Program
110
01-Sep-95
08-Aug-95
29-Sep-95
20-Sep-95
10-Mar-95
24-Mar-95

25-Aug-95
95-215
25-Aug-95
95-215
25-Aug-95
95-215
25-Aug-95
95-215
23-Aug-95
95-211
23-Aug-95
95-211
23-Aug-95
95-211
Prescribing the Procedures in the

Audit/Investigation of Cases Covered by the
Third Party Information Program of the
Assessment Service
Implementing RA No. 7717, an Act Imposing Tax
on the Sale, Barter or Exchange of Shares of
Stock Listed and Traded Through the Local Stock
Rev. Regs. No. 3-95
Exchange or Through Initial Public Offering,
Amending for the Purpose the NIRC, as
Amended, by Inserting a New Section and
Repealing Certain Subsections Thereof
Implementing RA No. 7833, an Act to Exclude
the Benefits Mandated Pursuant to RA No. 6686
and Presidential Decree No. 851, as Amended
and Other Benefits from the Computation of
Rev. Regs. No. 2-95
Gross Compensation Income for Purposes of
Determining Taxable Compensation Income,
Amending for the Purpose Sec. 28 (b) (8) of the
NIRC, as Amended
Rules and Regulations to Implement the Tax
Incentives Provisions under Paragraphs (b) and
Rev. Regs. No. 1-95
of Section 12, RA No. 7227 Otherwise Known
as the Bases Conversion Act and Development
Act of 1992
Guidelines and Procedures on the Verification of
Inventories
General Policies in the Investigation of Tax Fraud
Cases
111
08-Feb-95
07-Feb-95
03-Jan-95
24-Jan-95
17-May-95
08-Jun-95
09-Jun-95

23-Aug-95
95-211
23-Aug-95
95-211
23-Aug-95
95-211
23-Aug-95
95-211
23-Aug-95
95-211
Rev. Regs. No. 4-95
23-Aug-95
95-211
Publishing the Full Text of RA No. 7919, an Act

Granting Legal Residence Status to Certain
Aliens Through a Social Integration Program in
the Phils. Under Certain Conditions, Otherwise
Known as "The Alien Social Integration Act of
1995
Publishing the Full Text of Dept Ord. No. 34-95
dated May 25, 1995 Creating an Inter Agency
Task Force to Implement the Memo of
Agreement Between the BIR and Bureau of Local
Government Finance (BLGF)
Publishing the Full Text of Memo of Agreement
Between the Bureau of Local Govenrnment
Finance (BLGF) and the BIR to Ensure their
Support and Assistance in the Taxpayer Service
and Information Activities of BIR
Temporary Restraining Order Issued by the

Supreme Court Against the Commission on Audit
(COA) to Cease and Desist from Enforcing COA
Resolution No. 95-208 dated March 28, 1995
RA No. 7906, Otherwise Known as the Thrift
Banks Act of 1995, Providing for the Regulation
of the Organization and Operations of Thrift
Banks and for Other Purposes
Prescribing Guidelines and Procedures in the
Implementation of the Memorandum of
Agreement, dated May 25, 1995, Between the
BIR and the Bureau of Local Government
Finance (BLGF)
112
05-Jul-95
01-Jun-95
01-Jun-95
05-Jun-95
15-Jun-95
14-Aug-95

16-Jan-95
16-Jan-95
95-014
Publishing the Full Text of RA No. 7833 - An Act

Excluding the Benefits Mandated Pursuant to RA
No. 6686 and PD No. 851, as Amended, and
other Benefits from the Computation of Gross
Compensation Income for the Purpose of
Determining Taxable Compensation Income,
Amending for the Purpose Section 28 (b) (8) of
14-Dec-94
95-014
Prescribing the Procedures in the Filing and

Processing of the Employees' Compensation and
Withholding Exemption Certificate (BIR Form No.
W-4) of Teachers and Non-Teaching Personnel of
the Department of Education, Culture and Sports
Paid Through the Payroll Services Division
12-Dec-94
16-Jan-95
95-014
16-Jan-95
95-014
16-Jan-95
95-014
16-Jan-95
95-014
16-Jan-95
95-014
Prescribing the Procedure on the Receipt,

Processing Control, Transmittal and Collection of
Returned/Dishonored Checks Under the New
Payment Control System
Deferment of the Implementation of Expanded
VAT under RA 7716
The Bureau of Internal Revenue (BIR) Special
Rev. Regs. No.17-94
Fund Created and Authorized under Section 284
of the NIRC, as Amended
Amending Certain Sections of Rev. Regs. No. 685 as Amended by Rev. Regs. No. 12-94
Otherwise Known as the Expanded Withholding
Tax Regulations
Further Amendment of the Penalties Stipulated
in the Agreement Prescribed in Rev. Regs. Nos.
5-84 and 1-85
113
03-Jun-94
23-Sep-94
28-Nov-94
05-Sep-94
08-Aug-94

16-Jan-95
95-014
31-Aug-94
94-266
31-Aug-94
94-266
31-Aug-94
94-266
31-Aug-94
94-266
31-Aug-94
94-266
31-Aug-94
94-266
31-Aug-94
94-266
31-Aug-94
94-266
28-Jun-94
94-206
Regulations Amending Rev. Reg. No. 10-94

Otherwise Known as the Revised and
Consolidated VAT Regulations
Strategic Plans to Intensify the VAT Information
and Educational Campaign
Creditable Withholding Tax on Income Payments
by Top 5,000 Corporations
Temporary Restraining Order on the
Rev. Memo Cir. No. 27-94 Implementation of the Expanded VAT Law Under
RA 7716
Clarification on the Conduct of Ocular
Rev. Memo Cir. No. 26-94 Inspection for Registration Purposes Prescribed
under Rev. Memo Ord. No. 41-94
Procedure on Issuance of Taxpayer Identification
No.(TIN) at the RDO Level
of Excise Tax on Minerals and Mineral Products
Amendments to Rev. Regs. No. 6-85, as
Amended, Otherwise Known as the Expanded
Withholding Tax Regulations
Regulations Amending Rev. Regs. No. 10-94
Otherwise Known as the Revised Consolidated
VAT Regulations
Modified Procedures in the Registration of VAT,
Non VAT, and Excise Taxpayers, Withholding
Agents, Branch(es) Whether or not Filing of
Rev. Memo Ord. No. 41-94 Return is Required or Payment of Tax is Due and
Storage Place/Premises where Inventory of
Goods for Sale or for Use in Business are Kept,
and the Cancellation of Registration Thereof
114
02-Sep-94
26-Aug-94
29-Jul-94
30-Jun-94
24-Jun-94
02-Jun-94
20-Jul-94
27-Jun-94
27-Jun-94
20-May-94

28-Jun-94
94-206
28-Jun-94
94-206
28-Jun-94
94-206
28-Jun-94
94-206
28-Jun-94
94-206
28-Jun-94
94-206
28-Jun-94
94-206
Rev. Regs. No. 9-94
29-Apr-94
94-142
29-Apr-94
94-142
Lifting the Suspension of Issuance of Letters of

Authority and All On Going Audit/Investigations
Under RMO 31-93 dated June 1, 1993
Prescribing the Modified Procedures on the
Processing of Claims for VAT Tax Credit/Refund
Modified Policies and Procedures on the
Processing of Refundable Income Tax Returns
and the Refund of Excess Taxes Withheld on
Individual Income
Revision to RMOs 27-85 and 51-89 Regarding
Procedure on the Preparation, Approval and
Release of Assessment Notices and Demand
Letters and the Preparation of BIR Form 40.00
Transfer of Submission of Monitoring of Letters
of Authority and Audit Performance
Measurement Reports to the Performance
Monitoring Service
Revised and Consolidated VAT Regulations
RA No. 7660, An Act Rationalizing Further the
Structure and Administration of the
Documentary Stamp Tax, Amending for the
Purpose Certain Provisions of the NIRC, as
Amended
Publishing Rev Regs. No. 2-94 Implementing the
Tax Incentives Provisions Under Sections 4 and
5 (a) of RA No. 7432, Otherwise Known as "An
Act to Maximize the Contribution of Senior
Citizens to Nation Building, Grant Benefits and
Special Privileges and for Other Purposes"
Dissemination of Department Order No. 51-90 of
the Secretary of Finance
115
23-May-94
06-May-94
no date
25-Mar-94
25-Apr-94
14-Jun-94
08-Mar-94
30-Mar-94
15-Mar-94

29-Apr-94
Guidelines in the Processing of Application of

Issuance of Certification for Travel Tax
Exemption Purposes
94-142
Rev Memo Ord. No. 31-94
29-Apr-94
94-142
Guidelines for the Issuance of the International

Carrier's Special Certificate (ICSC) and the
International Carrier's General Certificate (ICGC)
14-Apr-94
29-Apr-94
94-142
11-Apr-94
29-Apr-94
94-142
29-Apr-94
94-142
29-Apr-94
94-142
29-Apr-94
94-142
18-Mar-94
94-019

Final Extension of the Effectivity of Rev. Memo
Ord. No. 45-93, as Amended by Rev. Memo Ord.
No. 54-93 on Compromise
Settlement/Abatement of Penalties
Clarification of Certain Issues on the Filing of
Rev. Memo Ord. No. 19-94 Income Tax Returns and the Use and Issuance
of Stick-on Labels
Rev. Regs. No. 8-94
6-94, as Amended by Rev. Reg. No.7-94
Rev. Regs. No. 7-94
6-94
Prescribing Additional Guidelines for the
Implementation of RMO 45-93 dated Sept.
29,1993 Including the Use of BIR Form 189-A
(Application of Compromise
Rev. Memo Ord. No. 54-93 Settlement/Abatement of Penalties Under RMO
45-93) and BIR Form No.189 (Action on
Application of Compromise
Settlement/Abatement of Penalties) and the
Procedures for Processing the same
116
14-Apr-94
30-Mar-94
17-Mar-94
18-Apr-94
no date
01-Dec-93

18-Mar-94
94-019
18-Mar-94
94-019
18-Mar-94
94-019
18-Mar-94
94-019
14-Mar-94
94-089
14-Mar-94
94-098
14-Mar-94
94-098
Publishing the Full Text of RA No. 7660 which is

an Act Rationalizing Further the Structure and
Administration of Documentary Stamp Tax,
Amending for the Purpose Certain Provisions of
the NIRC, as Amended, Allocating Funds for
Specific Programs, and for Other Purposes
Memo of Agreement Between the Land
Registration Authority (LRA) and the BIR
Relative to the Registration of Instruments
Involving Real Properties or Real Rights Therein
or Any Chattel Mortgage, and Notice of Lien on
Properties of Delinquent Taxpayers
Regulations Implementing RA No. 7654 Revising
the Excise Tax Base on Cigars and Cigarettes
Amending for the Purpose Section 142 of the
Rev. Regs. No. 1-94
NIRC and allocating a Portion of the Incremental
Revenue Collected for the Emergency
Employment Program for Certain Workers
"Inventors and Invention Incentives Act of the
Phils", Providing Tax Incentives and Tax
Exemption Privileges for Filipino Inventors
Value Added Tax (VAT) on Sale of Water
Memo of Agreement Between the Sugar
Regulatory Administration (SRA) and the BIR to
Ensure the Prompt Assessment and Collection of
the Correct Internal Revenue Taxes from Sugar
Mill Companies, Refineries, Planters, Traders and
Exporters
Consolidation of Existing and Prescribing New
BIR Forms
117
12-Jan-94
27-Dec-93
03-Jan-94
27-Jul-93
18-Feb-94
26-Jan-94
14-Feb-94

14-Mar-94
94-098
14-Mar-94
94-098
14-Mar-94
94-098
14-Mar-94
94-089
14-Mar-94
94-089
29-Dec-93
93-309
29-Dec-93
93-309
29-Dec-93
93-309
29-Dec-93
93-309
29-Dec-93
93-309
29-Dec-93
93-309
29-Dec-93
93-309
Amendments to Rev. Regs. No. 6-85, Otherwise

Known as the Expanded Withholding Tax
Regulations
Registration of Place/Premises Where Inventory
Rev. Regs. No. 5-94
of Goods for Sale are Kept
RA No. 7642, An Act Incresing the Penalties for
Rev. Regs. No. 4-94
Tax Evasion, Amending for this Purpose the
Pertinent Sections of the NIRC, as amended
Rev. Regs. No. 3-94
Amending Rev. Regs. No. 12-93
RA No. 7432, Otherwise Known as An Act to
Maximize the Contribution of Senior Citizens to
Rev. Regs. No. 2-94
Nation Building, Grant Benefits and Special
Privileges and for Other Purposes
Deferment of the Implementation of the
Rev. Memo Cir. No. 63-93 Effectivity of Rev. Regs. No. 7-93 from 1993 to
1994
Expanded Withholding Tax Rate Imposed on
Sales or Transfers of Real Property by Banks
Collection of Third Party Information by
Authority of Section 7 of the NIRC
Compliance with EO No. 54
Amending Further Rev. Regs. No.5-85, as
Amended by Rev. Regs. No. 3-93
Estate and Donor's Taxes as Restructured by RA
No. 7499
RA No. 7353, Otherwise Known as the Rural
Banks Act of 1992, Providing for the Creation,
Organization and Operations of Rural Banks and
for Other Purposes
Rev. Regs. No. 6-94
118
15-Feb-94
18-Feb-94
14-Jan-94
07-Dec-93
23-Aug-93
18-Nov-93
21-Sep-93
09-Dec-93
01-Sep-93
25-Oct-93
30-Aug-93
22-Apr-93

29-Dec-93
93-309
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
15-Oct-93
93-243
3-Aug-93
93-173
Prescribing the Guidelines for Availment of the

Tax Incentives Granted by RA No. 7471,
Otherwise Known as the Philippine Overseas
Shipping Development Act
Features of Tax Administration Strategic Plan
Instruction of the President for Increased and
Efficient Tax Collection
Audit/Investigation of Withholding Taxes by
RDOs
Compromise Settlement of Certain Deficiency
Rev. Memo Ord. No.45-93 Tax Assessment and Abatement of the Penalties
Arising from Certain Late Payment of Taxes
Rev. Memo Ord. No. 44-93 Guidelines for Development of Tax Fraud Cases
U.S. Internal Revenue Service (IRS) Technical
Assistance
Use of Keycodes for TASP Action Plans
Prescribing the Issuance and use of the New
Taxpayer Identification Number (TIN), and
Further Defining Violations Thereon and
Providing Penalties Therefor
Payment of Taxes by Checks or Bank Debit
Memos
RA No. 7646, An Act Authorizing the
Commissioner of Internal Revenue to Prescribe
the Place for Payment of Internal Revenue
Taxes by Large Taxpayers, Amending for this
Purpose Certain Provisions of the NIRC, as
Amended
Reclassification of Cigarettes Subject to Excise
Tax
119
01-Sep-93
06-Aug-93
23-Jul-93
22-Sep-93
29-Sep-93
09-Sep-93
no date
02-Aug-93
31-Aug-93
31-Aug-93
02-Jul-93
01-Jul-93

3-Aug-93
93-173
3-Aug-93
93-173
3-Aug-93
93-173
3-Aug-93
93-173
3-Aug-93
93-173
3-Aug-93
93-173
3-Aug-93
93-173
3-Aug-93
93-173
Publishing the Provisions of EO No. 90 "Requiring the Owners of Taxable Imported

Motor Vehicles with Year Models 1988 to 1992 to
Obtain Clearances from the Bureau of Customs
and Bureau of Internal Revenue as a
Precondition to the Renewal of their Registration
with the Land Transportation Office"
Basis of Capital Gains Tax on Sales of Private
Property in Favor of the Government for Road
Right-of-Way Purposes
Prescribing the Guidelines for RA No. 7498
Granting Tax Amnesty to Persons Repatriating
their Foreign Currencies and/or Securities to the
Phils.
Prescribing the Procedures for Processing the
Amnesty Tax Returns Filed Pursuant to RA No.
7498 and Payments of Amnesty Taxes Indicated
Therein and Designating the ATC for this
Purpose
Suspension of Issuance of Letters of Authority
(L/As) and All on going Audits/Investigations;
and Submission of Inventory of L/As
Guidelines and Procedures on the Printing,
Requisitioning, Issuance and Distribution of BIR
Tax Return Forms to Revenue Regional and
District Offices
Handbook on Alphanumeric Tax Codes of
Revenue Sources - Creation of New Categories
"Liwayway Vinzons-Chato Commissioner of
Internal Revenue"
120
17-Jun-93
27-May-93
23-Jun-93
16-Jul-93
01-Jun-93
17-May-93
22-Apr-93
18-May-93

3-Aug-93
93-173
20-May-93
93-115
Rev.Memo Ord. No. 27-93
20-May-93
93-115
20-May-93
93-115
20-May-93
93-115
20-May-93
93-115
Rev. Regs. No. 9-93
30-Apr-93
93-104
30-Apr-93
93-104
30-Apr-93
93-104
RA No. 7649, Further Amending Section 110 of

the NIRC, as Amended, Requiring the
Withholding of Creditable Value-Added Tax
Correspondence Prepared for the Signature of
the Commissioner of Internal Revenue
Monitoring Payments, by Individuals, of the
Second Installment of their Annual Income
Taxes
Guidelines/Procedures in the Computation of
40% Share of Local Government Units in the
Proceeds of Mining Taxes (Excise) Collected by
the Bureau Pursuant to the Local Government
Code
Stoppage of Audit of 1992 Internal Revenue Tax
Liabilities
RA No. 7279 Otherwise Known as the Urban
Development and Housing Act of 1992, Providing
Tax Incentives to Government Owned and
Controlled Corporations and Local Government
Units as Well as Private Sector Participating in
Socialized Housing and Community Mortgage
Program
Modified Procedures on the Registration of
Withholding Agents
Revised Guidelines and Procedures Relative to
Documentary Stamps Metering Machines Used
by Authorized Taxpayers
Revision of the Application Forms for Taxpayer
Identification Number (TIN)
121
16-Jun-93
18-May-93
08-Mar-93
14-Apr-93
30-Apr-93
04-Mar-93
12-Feb-93
21-Dec-92
25-Mar-93

30-Apr-93
93-104
30-Apr-93
93-104
30-Apr-93
93-104
30-Apr-93
93-104
2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
93-089
Clarification of Certain Issues Concerning the

Rev. Memo Ord. No. 18-93 Expanded New Payment Control System (NPCS)
Covering All Taxes
Requests for the Issuance of Certification/s and
Release of Taxpayer Information from the
Computer and Information Systems Service
(CISS)
Extension of Deadline from 31 March 1993 to
May 28, 1993
RA No. 7277 Otherwise Known as the Magna
Carta for Disabled Persons, Providing Tax
Incentives for Employers and Donor's to
Rev. Regs. No. 8-93
Government Agencies Engaged in the
Rehabilitation of Disabled Persons and
Organizations of Disabled Persons
Tax Fraud Program - Tax Fraud Investigation for
Criminal Prosecution
Prescribing Procedures on the Receipt,
Transmittal and Processing of BIR Form No.
1702H (Information Return on Transactions with
Related Foreign Persons)
Prescribing the Procedures for the Monitoring of
the Collection of Qualifying Fees by the Phil.
Amusement and Gaming Corporation (PAGCOR)
in Compliance with Executive Order (EO) No. 48
Guidelines in the Filing of Confidential
Information for Violations of the National
Internal Revenue Code (NIRC) and Investigation
by Authorized Revenue Officer
Revenue Sources -Creation of New Categories
122
01-Mar-93
05-Mar-93
03-Mar-93
no date
24-Feb-93
08-Jan-93
19-Feb-93
01-Feb-93
02-Feb-93

2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
93-089
2-Apr-93
2-Apr-93
2-Apr-93
93-089
93-089
93-089
2-Apr-93
93-089
2-Apr-93
93-089

Processing of Claims for Tax Credit or Refund of
the then 15% now 20% Final Income Tax
Withheld from Interest Income/Yield from
Deposit Substitute Instruments and Interest
Income from Phil. Currency Bank Deposits of
Employees' Trust/Trusteed Private Employees
Retirement Plans
Implementation of "OPLAN: Tax Mopping"
Amendments to RMO No. 33-92 which Prescribes

Guidelines for the Expanded BIR Raffle Promo
BIR Collection Goal for CY 1993 and Monthly

Goal Allocation for the Revenue Region/Regional
District Offices
Publishing Pertinent Provisions of the "Rules and
Regulations to Implement the Provisions of RA
No. 7471, the Phil. Overseas Shipping
Development Act"
Administrative Settlement of "Back-to-Back"
Loans Tax Cases
Publishing Executive Order No. 52
Rev. Memo Cir No. 3-93
Filing of Quarterly Income Tax Returns and
Rev. Regs. No. 7-93
Payment of Quarterly Income Tax by Individuals
Receiving Self-Employment Income
Prescribing the Guidelines to Implement the
Rev. Regs. No. 6-93
Collection of Qualifying Fees from Players
Entering the Casino
123
15-Oct-92
02-Feb-93
29-Jan-93
02-Feb-93
04-Jan-93
23-Oct-92
01-Feb-93
01-Feb-93
01-Feb-93
04-Jan-93
03-Feb-93

22-Feb-93
93-048
22-Feb-93
93-048
22-Feb-93
93-048
22-Feb-93
93-048
22-Feb-93
93-048
22-Feb-93
93-048
22-Feb-93
93-048
22-Feb-93
93-048
22-Feb-93
93-048
Allowing the Attachment of a Photocopy of TIN

Card Instead of Pre-printed Stick-on Label to
1701A and 1701C Returns
Modification of the Consolidated Report of Daily
Collections of Internal Revenue Taxes (CRDC)
Prescribing the Use, Guidelines and Procedures
in the Printing, Issuance and Distribution of Two
Revised Forms (BIR Form Nos. 1954 and 1954-A
and two New Forms (BIR Form Nos. 1954-A-1
abd 1954-B) on Real and/or Personal Property
Transactions
Amendments to Pertinent Portions of RMO No.
28-89 Affecting Tax Refund Notices for
Encashment in Metro Manila Area
Expanding the Coverage of RMO Nos. 29-91 and
Rev. Memo Order No.1-93
31-91 to Include All Taxes Under the New
RA No. 7643 Requiring the Monthly Payment of
Rev. Regs. No. 5-93
VAT and Amending for the Purpose Section 110
of the NIRC
Pertinent Provisions of the NIRC,as Amended,
Rev. Regs. No. 4-93
Relative to the Final Withholding Tax on Purely
Compensation Income"
Rev. Regs. No. 3-93
Amending Rev. Regs. No. 5-85
RA No. 7496 Adopting the Simplified Net
Income Taxation Scheme (SNITS) for the SelfRev. Regs. No. 2-93
Employed and Professionals Engaged in the
Practice of Their Profession
124
25-Jan-93
22-Jan-93
17-Dec-92
11-Jun-92
15-Dec-92
22-Jan-93
30-Oct-92
08-Jan-93
20-Jan-93

22-Feb-93
93-048
29-Dec-92
IPD-656
29-Dec-92
IPD-656
29-Dec-92
IPD-656
29-Dec-92
IPD-656
29-Dec-92
IPD-656
29-Dec-92
IPD-656
Further Amending Rev. Reg. Nos. 2-92, 4-92

and 8-92, Prescribing Revised Guidelines for
Rev. Regs. No. 1-93
Availing the Accelerated Depreciation for DieselPowered Electric Power Generating Equipment
Publishing the Memo of Agreement Made and
Entered Into by Among DAR, BIR, LBP, LRA and
GFI Concerning the Generation and Registration
of CLOA of GFI Agrilands with Unconsolidated
Titles Transferred to DAR Pursuant to EO No.
407/448
Apprehension of Jose Mariano Y. Cruz Alias
Leopoldo Castro Posing as BIR Agent
Clarification on the Effect of the Resolution of
the Court of Appeals in the Case of
Commissioner of Internal Revenue vs. Hon.
Rev. Memo Cir. No. 47-92 Andres B. Reyes, etc., Josefina Leal, CA-G.R. SP
No. 28824, Promulgated on Sept. 22, 1992 on
the Investigation and Assessments by this Office
of the Lending Investor's Tax Against Pawnshops
Recomputation of Income Tax for 1991 for
Purposes of the Credit/Refund of Excess
Withholding Tax
Procedures for Claiming the Accelerated
Depreciation for Diesel-powered Electric Power
Generating Equipment Pursuant to Rev. Regs.
No. 2-92 as Amended, and Reporting Thereof
Suspension of All Field Operations of the Bureau
125
04-Jan-93
13-Oct-92
22-Oct-92
15-Oct-92
02-Oct-92
07-Dec-92
08-Dec-92

29-Dec-92
IPD-656
29-Dec-92
IPD-656
29-Dec-92
IPD-656
29-Dec-92
IPD-656
29-Dec-92
IPD-656
Rev. Regs. No. 8-92
29-Dec-92
IPD-656
Rev. Reg. No. 7-92
29-Dec-92
IPD-656
Rev. Regs. No. 6-92
29-Dec-92
IPD-656
Rev. Regs. No. 5-92
21-Sep-92
IPD-577
Prescribing the Use and Guidelines for

Accomplishing BIR Form No. 1702H (Information
18-Nov-92
Return on Transactions with Related Foreigh
Persons
Implementation of the Memo of Agreement
Between the Department of Public Works and
09-Sep-92
Highways and Dept of Finance
Addenda/Amendments to RMO No. 32-92 dated
August 7, 1992 Relative to the Guidelines and
Procedures in the Processing of Tax
Credit/Refund of Excess Withholding
Tax/Overpayment of Individual Income Tax for
11-Sep-92
1991 (Covering BIR Form Nos. 1701) for
Individuals with Income from
Business/Profession and Compensation; 1701A for Individuals with Compensation Income Only
Modified Overall Procedure in the Registration of
11-Sep-92
New VAT and Non-VAT Taxpayers
Extension of the Period of Accreditation for the
05-Nov-92
Accelerated Depreciation Program
Revised Regulations on the Management of
Documentary Stamp Metering Machines in the
07-Sep-92
Custody of Authorized Taxpayers
Amendment to Section 203 of Regulations No.
26 as Amended, Otherwise Known as the
04-Sep-92
"Documentary Stamp Tax Regulation"
Submission of Annual Reports by Insurance
Companies to the Banks, Financing and
11-Sep-92
Insurance Division
Taxpayer's Bill of Rights
09-Sep-92
126

21-Sep-92
IPD-577
21-Sep-92
IPD-577
21-Sep-92
IPD-577
Prescribing Guidelines for the Expanded BIR

Raffle Promo
Publishing the Approved Memorandum
Reiterating that Meat and Bone Meal are Subject
to VAT
Clarification on the Effectivity Date of RA Nos.
7496, 7497 and 7499
Applicable Foreign Exchange Conversion Rate for

the Collection of Withholding Taxes from Foreign
Currency Denominated Income Payments,
Supplementing Rev. Memo Cir. No. 77-89
14-Aug-92
28-Jul-92
23-Jul-92
21-Sep-92
IPD-577
21-Sep-92
IPD-577
21-Sep-92
IPD-577
21-Sep-92
IPD-577
21-Sep-92
IPD-577
Clarifying Rev. Memo Order No. 23-92 Regarding

Suspension of 1990-91 Tax Investigation
03-Aug-92
21-Sep-92
IPD-577
Rev. Regs. No. 4-92
Amending Rev. Regs. No. 2-92 Prescribing

Accelerated Depreciation for Diesel Powered
Electric Power Generatin Equipment
01-Sep-92
Guidelines to Implement the "Most Favored

Nation Clause Provided in Article 13, 2 (b) (iii) of
the Philippines-United States Tax Treaty
Lifting the Suspension of Audit of Income and
Business Tax Returns for 1990 and 1991
Processing of Tax Credit/Refund of Excess
Withholding Tax/Overpayment of Individual
Income Tax for 1991 (Covering BIR Form Nos.
1701 - For Individuals with Income From
Business/Profession and Compensation; 1701-A
- For Individuals with Compensation Income
Only)
127
27-Jul-92
01-Jul-92
04-Sep-92
07-Aug-92

21-Sep-92
IPD-577
Rev. Regs. No. 3-92
21-Sep-92
IPD-577
Rev. Regs. No. 2-92
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
Amending Pertinent Provisions of Rev. Regs. No.

6-82. As Last Amended by Rev. Reg. No. 1-92
on the Applicability/Effectivity of the Increased
Basic Personal and Additional Exemptions,
Allowable to Individual Taxpayers for Income
Tax Purposes under Section 29(I) of the NIRC,
as Amended by RA No. 7167, and Prescribing
the Guidelines for the Credit/Refund of Excess
Withholding Tax on Compensation Income for
1991
Prescribing Accelerated Depreciation for DieselPowered Electric Power Generating Equipments
Revocation and Withdrawal of RMC No. 26-92
dated June 4, 1992 Re: Applicability of RA No.
7167; and Clarification on the Computation of
the Second Installment Payable on or Before
July 15, 1992 of Individual Income Tax for
Taxable Year 1991
Publishing the Provisions of RA No. 7498 - An
Act Granting Tax Amnesty to Persons
Repatriating their Foreign Currencies and/or
Securities to the Phils.
Publishing the Full Text of RA No. 7497,
Otherwise Known as the "Finality of the
Withholding Tax on Purely Compensation
Income"
Publishing the Provisions of RA No. 7499 - An
Act Restructuring the Estate and Donor's Taxes,
Amending for the Purpose Sections 77, 79(a),
83(b) and 92(a) and (b) on Transfer Taxes of
128
09-Jul-92
24-Jul-92
02-Jul-92
21-May-92
02-Jun-92
02-Jun-92

24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
Applicability of Increased Basic Personal and

Additional Exemptions Allowable to Individual
04-Jun-92
Taxpayers for Income Tax Purposes Under RA
No 7167
Publishing the Full Text of RA No. 7496 Which
Provides for a Simplified Net Income Taxation
Scheme (SNITS) for the Self-Employed and
27-May-92
Professionals Engaged in the Practice of their
Profession, Amending Further for this Purpose,
Sections 21 and 29 of the NIRC, as Amended
Digest of VAT Rulings for Sept., Oct., Nov., and
24-Apr-92
Dec., 1991
Prescribing the Revised Formats Used in the
Evaluation of the New Payment Control System
10-Jun-92
(NPCS)
Prescribing the Requirements and Conditions
Precedent to the Non-recognition of Gain in
Transactions Involving Transfer of Properties in
Exchange for Shares of Stock under Section 34
28-May-92
(c) (2) of the Tax Code, and the Procedure to be
Observed in Monitoring Compliance with Said
Conditions
Prescribing the Procedures on the Processing of
Taxable Break-even, Exempt and Refundable
Individual Income Tax Returns (1701A) and Non- 09-Jun-92
Resident Citizen Income Tax Returns (1701C)
Including the Numbering of Tax Returns
BIR Star Award System
10-Jun-92
Suspension of Audit of 1990 and 1991 Internal
11-Jun-92
Revenue Tax Liabilities
129

Guidelines to Clarify Implementation of Rev.

Regs. No. 2-88: Sale of Raw Materials to EPZA
and Sale of Gold to the Central Bank
Radio/Television and Broadcasting Stations
Making Use of Tax Offsetting Arrangements
Under the Terms and Conditions of P.D. 1362
Management of Surrendered Sales Receipts and
Invoices in BIR Raffle Promos
Specific Guidelines for the BIR Raffle Promo from
April 3 - July 5, 1992
Emergency Use of Revenue Official Receipts
(ROR's) in Areas Where Power Outages Occur
24-Jul-92
IPD-548
24-Jul-92
IPD-548
24-Jul-92
IPD-548
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
Prescribing the Revised Procedures in the

Processing of Batch Control Sheet (BCS)
Reports/Returns Received from Accredited Agent
Banks/Office of Collection Officers Including
Decentralization of Preparation of the List of
Stop-Filers/Non-Filers and Reminder Letters
04-Mar-92
15-May-92
IPD-504
16-Mar-92
15-May-92
IPD-504
15-May-92
IPD-504
Revised Collection Goal for CY 1992

Clarification of Certain Issues Concerning the
Rev. Memo Ord. No, 12-92
New Payment Control System (NPCS)
Prescribing Revised Procedures in the Application
for and Issuance of TIN of Overseas Contract
Workers and on the Receipt, Transmittal and
Processing of Income Tax Returns (1701C) of
Non-Resident Citizens
130
14-May-92
03-Apr-92
20-May-92
04-May-92
13-Apr-92
10-Mar-92
24-Feb-92

15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
15-May-92
IPD-504
17-Feb-92
IPD-454
VAT Ruling No. 008-92
Prescribing the Procedures on the Issuance of

Authority to Accept Payment (ATAP-BIR Form
No. 2319A) and TIN Labels Relative to the
Payment of Income Tax Returns on Second
Installment
Revised Procedures for Tax Treaty Relief
Applications and Processing Thereof
1992 Tax Campaign Thrust
Amendment to Rev. Memo Ord. No. 27-91 Which
Prescribes the Raffle of Sales Invoices and
Receipts
BIR Collection Goal for CY 1992 and Monthly
Goal Allocation for the Revenue Regional/District
Offices
Digest of VAT Rulings for May, June, July and
August 1991
Publishing the Joint BIR-LBP Regulations No. 192 Relative to the Use of the Matured/Maturing
Portion of the 10 Year Land Bank Bond as
Payment for Internal Revenue Tax Liabilities
Tax Treatment of Personnel Economic Relief
Allowance (PERA)
Prohibition on the Solicitation and Collection of
Political Contributions Through any Government
Office, Particularly Through the BIR or the
Bureau of Customs (BOC)
Status of Phil. Income Tax Treaties
Revocation of Rev. Reg. No. 2-88 - Jan. 23,
1992 "Indirect Constructive Exports of Goods for
VAT Purpose
131
26-Feb-92
01-Feb-92
19-Feb-92
04-Feb-92
24-Jan-92
no date
24-Mar-92
11-Mar-92
12-Feb-92
10-Jan-92
23-Jan-92

3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
Amendment of Rev. Memo Ord. No. 29-86 dated

Sept. 3, 1986 as Amended by Rev. Memo Order
No. 16-88 dated April 18, 1988 and as Further
Amended by Rev. Memo Order No. 27-89 dated
Rev. Memo Ord No. 6-92
April 18, 1989 Relative to the Payment of Capital
Gains Tax on Extra-Judicial Foreclosure Sale
Initiated by Banks, Finance and Insurance
Companies
Amendment/Addendum to RMO No. 29-91
Relative to the Receipt of Individual Income Tax
Returns (BIR Form Nos. 1701 and 1701A) Under
the New Payment Control System
Prescribing the Procedures on the Processing of
VAT Returns Originating from the Seven (7)
NPCS Pilot RDOs
Rendition of Overtime Services with Pay
Amending Annex A, "Summary of Income Tax
Returns Filed" Including Certain Portions of
Revenue Memo Order No. 10-91
Evaluation of the New Payment Control System
Expanding the Coverage of RMO No. 31-91 to
Rev. Memo Ord. No. 43-91 Include Other Taxes Under New Payment Control
System (NPCS)
Prescribing the Use of the Revised Authority to
Accept Payment (ATAP-BIR Form No. 2319A)
Determination of the Tax Base of Sales,
Exchange or Any Disposition or Conveyance of
Real Property for Documentary Stamp Tax
Purposes
132
15-Jan-92
13-Jan-92
18-Dec-91
17-Dec-91
03-Jan-92
03-Jan-92
19-Dec-91
18-Dec-91
11-Nov-91

3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
3-Feb-92
IPD-445
27-Nov-91
IPD-417
Implementing Rev. Reg. No. 5-91 Relative to the

Payment of the Documentary Stamp Tax on
Stocks Transactions in the Stock Exchanges
Amending Pertinent Provisions of Rev. Regs.
No. 6-82, as Amended by Rev. Reg. No. 12-86,
Rev. Regs. No. 1-92
Otherwise Known as the Withholding Tax
Regulations on Compensation and Prescribing a
Revised Withholding Tax Table Therefor
Publishing the Full Text of RA No. 7167 Which
Provides for Increased Basic Personal and
Additional Exemptions Allowable to Individual
Taxpayers for Income Tax Purposes; and
Clarifying the Effectivity Date as Well as
Applicability of Said Act
Publishing the Resolution of the Supreme Court
in the Case of "Commissioner of Internal
Revenue vs. the Court of Appeals and Efren P.
Castaneda", G.R. No. 96016 Promulgated
October 17, 1991, re: Non-Taxability of
Terminal Leave Pay Received by
Officials/Employees Retiring from the
Government Service
Publishing the Resolution of the Supreme Court
Dated March 7, 1990 in G.R. No. 76573 Entitled
"Marubeni Corp. vs. Commissioner of Internal
Revenue and Court of Tax Appeals" re: PreRev. Memo Cir. No. 80-91
requisites for the Availment of 15% Preferential
Tax Rate under then Section 24(b)(1) {now
Section 25(b) (5) (B) of the Tax Code, as
Amended
Income Tax Returns of Non-resident Citizens
133
25-Oct-91
26-Dec-91
03-Jan-92
12-Nov-91
12-Aug-91
12-Sep-91

27-Nov-91
IPD-417
Rev. Audit Memo Ord 3-91
27-Nov-91
IPD-417
Rev. Regs. No. 5-91
27-Nov-91
IPD-417
Rev. Regs. No. 4-91
27-Nov-91
IPD-417
27-Nov-91
IPD-417
Rev.Memo Cir No. 77-91
27-Nov-91
IPD-417
27-Nov-91
IPD-417
27-Nov-91
IPD-417
27-Nov-91
IPD-417
27-Nov-91
IPD-417
Tentative Tax Credit Certificate for VAT

Amendment to Section 203 of Regs. No. 26, as
Amended, Otherwise Known as the
"Documentary Stamp Tax Regulation"
Amending Rev. Regs. No. 6-85 by Inserting a
Paragraph (L) to Section 1 of Said Regulations
Buying and Selling of TV Air-Time is VATTaxable
Publishing DENR Memo Dated July 13, 1989, and
Prescribing Guidelines for an Effective Monitoring
and Investigation of Excise and Income Tax
Payments on Mineral, Forest and Rattan
Products
Applicable Exchange Rate of US Dollar and Other
Foreign Currencies to Phil. Peso for the
Collection of Income Taxes of Non-Resident
Citizens, Supplementing Rev. Memo Cir. No. 7789, dated Dec. 19, 1989
Amendments/Addenda to RMO Nos. 19-91 and
29-91 Relative to the Receipt of Tax Returns and
Payment of Tax thru the Banks Under the New
Payment Control System(NPCS)
Revenue Sources - Creation of New Catergories
Requiring All Revenue District Officers to
Conduct Seminars, Dialogues, and Campaigns
on the Year-End Adjustment for Withholding Tax
Procedures on the Receipt, Transmittal and
Processing of VAT Returns/ATAPs Paid to
Collection Officers (CO's) Under the New
134
14-Aug-91
01-Jul-91
30-Jul-91
19-Jul-91
24-Sep-91
12-Sep-91
17-Oct-91
12-Sep-91
08-Oct-91
17-Sep-91

27-Nov-91
IPD-417
Rev.Memo Ord. No. 30-91
27-Nov-91
IPD-417
Rev. Memo Ord.No. 29-91
27-Nov-91
IPD-417
Rev. Memo Ord No. 28-91
5-Aug-91
IPD-347
5-Aug-91
1PD-347
5-Aug-91
1PD-347
5-Aug-91
1PD-347
5-Aug-91
1PD-347
5-Aug-91
1PD-347
Rev. Audit Memo Ord.2-91
Prescribing the Conditions/Requirements for

Exemption from the VAT of Importation and/or
Sale of Chemicals to be Used in the Formulation
of Pesticides
Prescribing the Procedures on the Receipt,
Transmittal and Proccessing of Tax Returns Filed
Thru the Banks Under the New Payment Control
System (NPCS)
Acceptance of Compromise Penalties on Real
Property Transactions and Use of Manager's
Checks in Payment of Certain Tax Liabilities
Adoption of New Taxpayer Identification Number
(TIN)
Addendum to Clarificatory Guidelines on Time of
Payment of Documentary Stamp Tax on Deeds
of Sale
Guidelines for the Determination of The Tax
Treatment of Separation Benefits Received by
the Officials and Employees on Account of their
Separation from the Service of Government and
Private Entities Due to Sickness or Other
Physical Disability
New Taxpayer Indentification Number
Suspension of the Issuance of Tax Account
Number (TAN) and the Phasing-in of Taxpayer
Identification Number (TIN)
Amending RMO 1-88 Regarding the
Determination of the Tax Base for Sales,
Transfers or Other Disposition of Real Property
Including Improvements Thereon for Internal
Revenue Tax Purposes
135
12-Aug-91
11-Sep-91
10-Sep-91
08-Jul-91
28-Jun-91
18-Jul-91
03-Jul-91
03-Jul-91
18-Feb-91

4-Jun-91
IPD-304
4-Jun-91
IPD-304
4-Jun-91
IPD-304
4-Jun-91
IPD-304
4-Jun-91
IPD-304
4-Jun-91
IPD-304
8-Apr-91
IPD-274
8-Apr-91
IPD-274
8-Apr-91
IPD-274
Guidelines for the Implementation of Rev. Regs

.No. 8-90, as Amended by Rev. Regs. No. 2-91,
Pertaining to the Withholding of Tax on Income
Payments from the Sale, Exchange or Transfer
of Motor Vehicles
Ante-dating of Deeds of Sale Involving Real
Properties
Rev. Regs. No. 3-90, Prescribing Additional
Requirements for Certification of Independent
CPAs and Rev. Regs. No. 6-90, Reguiring the
Submission of Engagement Letters
Prescribing the Use of Application for Certificate
Authorizing Registration of Motor Vehicles (BIR
Form 1555-A) and Certificate Authorizing
Registration (BIR Form No. 1555) and Providing
Guidelines in the Processing and Issuance
Thereof
Liability of Pawnshops to the 5% lending
Investor's Tax
Audit of Claims for Refund on Tax Credit of VAT
Arising for Zero-Rated Transaction as Well as
Purchase or Importation of Capital Goods
Filing of BIR Form 1701-C by Non-Resident
Citizens Abroad
"Balikbayan" Travel Tax Exemption
Prescribing the Use of Application for Tax
Compliance Certificate for Excise Tax (BIR Form
2322-E/Value Added Tax (BIR Form 2322-V) and
Tax Compliance Certificate (TCC) (BIR Form
2322) and Providing Guidelines in the Issuance
and Distribution Thereof
136
01-Apr-91
08-Apr-91
18-Feb-91
23-Apr-91
11-Mar-91
11-Jan-91
28-Jan-91
21-Jan-91
12-Feb-91

8-Apr-91
IPD-274
8-Apr-91
IPD-274
8-Apr-91
IPD-274
8-Apr-91
IPD-274
6-Feb-91
IPD-237
6-Feb-91
IPD-237
6-Feb-91
IPD-237
6-Feb-91
IPD-237
6-Feb-91
IPD-237
6-Feb-91
IPD-237
Further Extending Administrative. Compromise

Settlement of Delinquent Accounts Under RMO
No. 1-88, as Last Amended by RMO No. 29-90
Amenments to Section 1(k) of Rev. Regs. No. 8Rev. Regs. No. 2-91
90
Tax Treatment of Funds Used by Banks in the
Rev. Regs. No. 1-91
Purchase of Reconstruction Bonds
Rev. Regs. No. 3-91
Implementing Section 249 of the Tax Code
Further Extending Administrative Compromise
Rev.Memo Ord. No.3-91
No. 1-88, as Last Amended by RMO No. 29-90
Publishing Sections 7(1), (2) and (5) and (8) of
"Productivity Incentives Act of 1990"
Further Extending the Deadline for the
Availment of the Privilege of Last Priority in
Audit Under RMC No.93-90 and RMC No. 75-90
Extending the Deadline for Filing Engagement
Letters as Required In Rev. Regs. No. 6-90
Determination of When Cause of Action for
Willfull Failure to Pay Deficiency Tax Occurs;
and Prescription Under Section 280 of the Tax
Code
Extending the Deadline for the Availment of the
Privilege of Last Priority in Audit Under Rev.
Memo Cir. No. 75-90 and Amending and
Simplifying Certain Requirements Thereof
137
14-Jan-91
no date
13-Feb-91
24-Jan-91
14-Jan-91
13-Dec-90
10-Dec-90
27-Nov-90
26-Nov-90
07-Nov-90

6-Feb-91
IPD-237
Rev. Regs. No. 7-90
6-Feb-91
IPD-237
Rev. Regs. No. 8-90
6-Feb-91
IPD-237
6-Feb-91
IPD-237
6-Feb-91
IPD-237
Rev. Regs. No. 9-90
24-Sep-90
IPD-162
24-Sep-90
IPD-162
24-Sep-90
IPD-162
24-Sep-90
IPD-162
24-Sep-90
IPD-162
Revenue Regulations Implementing RA No.

6965, An Act Revising the Form of Taxation on
Petroleum Products from AD Valorem to Specific,
Amending for the Purpose Section 145 of the
NIRC, as Amended
Amendments to Sections 1, 2 and 9 of Rev.
Regs. No. 6-85
Publishing the Specific Tax Rates on Certain
Petroleum Products Pursuant to RA 6965
Revising the Form of Excise Tax Therefor from
Ad Valorem Tax to Specific Tax
Publishing the Revised Ad Valorem Taxes on
Certain Petroleum Products as a Result of the
Change in Company Net back per Energy
Regulatory Board Resolution No. 90-11 dated
August 14, 1990
Rules and Regulations to Implement the Subsidy
Availment of AFPCES and INPSSS
Guidelines and Procedures in the Application and
Issuance of Authority to Print Receipts/Invoices,
and Registration and Stamping of Receipts/
Invoices Prior to their Use
Last Priority in Audit and Investigation of 1988,
1989 Income Tax, VAT and 2% liabilities
Taxability of Prizes From Small Town Lotteries
(STL)
To Extend Administrative Compromise
No. 1-88, as Amended
Filing of Tax Returns and Payment of Internal
Revenue Taxes
138
03-Oct-90
15-Oct-90
05-Oct-90
22-Aug-90
06-Jul-90
16-Aug-90
03-Aug-90
01-Aug-90
18-Jun-90
14-May-90

24-Sep-90
IPD-162
24-Sep-90
IPD-162
24-Sep-90
IPD-162
24-Sep-90
IPD-162
24-Sep-90
IPD-162
24-Sep-90
IPD-162
Rev. Regs. No. 9-89
24-Sep-90
IPD-162
Rev. Regs. No. 7-89
24-Sep-90
IPD-162
Rev. Regs. No. 5-89
24-Sep-90
IPD-162
Rev. Regs. No. 8-89
24-Sep-90
IPD-162
Rev. Regs. No. 6-89
24-Sep-90
IPD-162
Rev. Regs. No. 4-89
Creditable Withholding Tax on Sales, Exchanges

or Transfers of Real Property
Pertinent Portions of Rev. Memo Order No. 1-90,
Entitled "Amendments to the Provisions of a
Revised Schedule of Compromise Penalties for
Internal Revenue Violations, as Prescribed in
RMO No. 26-86, Relevant to the Collection of
Taxes Abroad
Creditable Withholding Tax on Sales, Exchanges
or Transfers of Real Property
Submission of Summary List of Sales and
Purchases and Issuance of Four-Copy Invoices
for Certain Transactions Prescribed Under Rev.
Regs. No. 6-89
Effectivity of BIR Ruling Subjecting Household
Insecticides to VAT
Prescribing the Guidelines in Determining the
Refundable/Creditable Input Taxes Attributable
to Zero-rated Transactions
Advance Payment of Value Added Tax on Sale of
Refined Sugar
Amending Section 9 (b) (2) of Rev. Reg. No. 587
Amendment to Paragraph 4 Secion 7 of Rev.
Regs. No. 3-87 dated February 9, 1987
Rev. Regulations Amending Sections 21 and 23
of Rev. Regulations No. 5-87
Annual Information Return on Documentary
Stamp Taxes Paid by Banks, Quasi-Banks, and
Insurance Companies
139
16-Feb-90
01-Feb-90
16-Jan-90
09-Jan-90
03-Jan-90
04-Dec-89
08-Nov-89
no date
25-Sep-89
15-Sep-89
18-May-89

Tax Treatment of Returnable Containers used by

VAT-Registered Persons
Revenue Regulations Amending Sections 3 and
6 of Rev. Regs. No. 6-88 dated Dec. 8, 1988
Regulations Amending Revenue Regulations No.
6-85, Otherwise Known as the Revised and
Consolidated Expanded Withholding Tax
Regulations
Regulations Governing the Registration of NonVAT Taxpayers
Amendment to Sec. 203 of Rev. Regs. No. 26,
as Amended, Otherwise Known as the
"Documentary Stamp Tax Regulation".
Regulations Amending Certain Provisions of
Rev. Reg. Nos. 20-86 Re: Withholding of Taxes
on Money Payments by Government Offices,
Agencies and Instrumentalities
Revenue Regulations Amending Sections 16 and
23 of Rev. Regs. No. 5-87
23-Feb-89
IPD-36
Rev. Regs. No. 3-89
23-Feb-89
IPD-36
Rev. Regs. No. 2-89
23-Feb-89
IPD-36
Rev. Regs. No. 1-89
18-Jan-89
IPD-22
Rev. Regs. No. 6-88
18-Jan-89
IPD-22
Rev. Regs. No. 5-88
18-Jan-89
IPD-22
Rev. Regs. No. 4-88
18-Jan-89
IPD-22
Rev. Regs. No. 3-88
18-Jan-89
IPD-22
Rev. Regs. No. 2-88
Regulations Governing the Application of ZeroRate, Exemption on Certain Transactions Related

to Exporters, and Refunds of Input Taxes
15-Feb-88
18-Jan-89
IPD-22
Rev. Regs. No. 1-88
Exhibition of the Value-Added Tax (VAT)

Registration Number
28-Jan-88
140
05-Jan-89
11-Jan-89
09-Jan-89
08-Dec-88
12-Aug-88
21-Jan-88
07-Apr-88

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