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10 matching records · 1,352 in the collection
Showing 10 on page 1 · RR · Registration & TIN
RR 11-2025 Digest
To implement Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 12066 (CREATE MORE), prescribing the mandatory issuance of electr…
RR 12-2024
To amend pertinent provisions of RR No. 3-2019 — specifically Sections 5 and 6 on the validity of the eCAR and its revalidation — which prescribed the use of the eCAR System.
RR 10-2024
To amend certain provisions of RR No. 10-2006, as amended, relative to the registration of Master Securities Lending Agreement (MSLA) and Global Master Securities Lending Agreement…
RR 8-2024
To implement Section 21(b) of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers.
RR No. 12-2023
Exempts Agricultural Producers with annual gross sales up to ₱1 million from issuing receipts/invoices on sales of Agricultural Food Products if they record sales in a Simplified Sales Book, and sets ₱300,000/1% withholding tax rules and BIR Form 2304/2307 requirements for buyers.
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 No. 9-2022
RR No. 9-2022 makes EIS-verified electronic sales and purchases data admissible in audits, investigations, and verifications in lieu of hard copies for covered taxpayers, and removes requirements to submit printed invoices/receipts or stamp 'zero-rated sales' on invoices.
RR 8-2022
To prescribe the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), covering the issuance of electronic r…
RR 6-2022 copy
To remove the five-year validity period on receipts/invoices, including the validity of the PTU and/or system-generated receipts/invoices and the ATP of manual receipts/invoices.
RR No. 5-2022
Implements the estate tax exemption under RA 11597 for transfers of a veteran's Philippine Veterans Bank shares to a widow, orphan, or compulsory heir, and requires an eCAR/Tax Clearance Certificate before share transfers are registered in the bank's books.