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9 matching records · 1,352 in the collection
Showing 9 on page 1 · RR · Payments & refunds
RR No. 4-2026 Digest Final
To prescribe the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers.
RR No. 12-2025 Digest
To further amend Section 5 of RR No. 3-69, relative to the pertinent provision of Section 5(a), and to include additional provisions on the service of warrants and notices to taxpa…
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 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 7-2025
RR No. 7-2025 implements the amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 (CREATE MORE).
RR No. 17-2024
Requires contractors with government contracts to present an updated BIR tax clearance before final settlement of contracts; without it, settlement may be suspended and amounts, including RA 9184 retention money, subjected to tax lien.
RR 11-2023
Prescribes the use of electronic mail (e-mail) and electronic signature as an additional mode of service of the Warrant of Garnishment (WG) pursuant to Section 208 in relation to S…
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 1-2022
To extend for thirty (30) calendar days from their due dates the statutory deadlines for filing, payment, audit-related submissions, tax refund applications and VAT refund processi…