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Showing 7 on page 1 · RR · Tax credits & incentives
RR No. 13-2025 Digest
The issuance provides consolidated provisions to simplify and streamline the procedures and requirements for the availment of tax exemptions and incentives granted to participating…
RR No. 10-2025
Amends RR 16-2005 to implement VAT zero-rating on sales of goods and services, VAT exemptions on certain importations, and VAT refund/credit rules, effective for refund claims filed from April 1, 2025.
RR No. 2-2025
Implements the tax provisions of the Securitization Act of 2004 (RA No. 9267): VAT/DST exemptions for SPE asset transfers and secondary ABS trades, CGT exemption for dacion en pago, 20% final withholding tax on ABS yields, and income tax exemption for certified low-cost/socialized housing-related ABS.
RR 7-2023
The purpose of RR No. 7-2023 is to amend certain provisions of RR Nos. 17-2011 and 2-2022 — the regulations implementing RA No. 9505 (PERA Act of 2008) — specifically the definitio…
RR 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.
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…
RR 2-2022
To prescribe additional guidelines for implementing the tax provisions of the Personal Equity and Retirement Account (PERA) Act of 2008, effectively amending pertinent provisions o…