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7 matching records · 1,352 in the collection
Showing 7 on page 1 · RR · Excise tax
RR No. 27-2025 Digest
To amend Section 8 of RR No. 25-2003 to prescribe the tax treatment on the subsequent sale, transfer, or exchange of a tax-exempt automobile by a tax-exempt person/entity to a non-…
RR 8-2025
To implement Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as amended by Sections 9 and 11 of Republic Act No. 12066 (CREATE MORE), by prescribing the pr…
RR 6-2025
To implement Section 135 on petroleum products sold to international carriers and exempt entities or agencies, and the new Section 135-A of the National Internal Revenue Code of 19…
RR 1-2025
To further amend Section 9 of RR No. 25-2003 relative to the documentary requirements to be submitted by motor vehicle manufacturers/assemblers/importers as basis for the BIR to de…
RR 16-2024
To prescribe the updated floor price of cigarettes, heated tobacco, and vapor products pursuant to Sections 144 (B) and (C) and 145 (C) of the National Internal Revenue Code (NIRC)…
RR No. 9-2023
Implements the 20% excise tax on locally manufactured and imported perfumes and toilet waters under Section 150(b) of the NIRC, covering taxpayer liability, filing via Form 2200-AN/eFPS, permits, and denatured alcohol rules.
RR 4-2022Digest
RR No. 4-2022 was issued to implement Section 295(F), in relation to Section 294, of the NIRC of 1997 as amended by the CREATE Act (RA No. 11534), on the tax treatment of the impor…