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12 matching records · 1,352 in the collection
Showing 12 on page 1 · RR · VAT & percentage tax
RR 14-2025
To amend the transitory registration and VAT-effectivity rules in Section 14 of RR No. 3-2025, which prescribes the policies and guidelines for implementing RA No. 12023 imposing V…
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 9-2025
To implement Section 295(D) of the National Internal Revenue Code of 1997, as amended by Section 18 of RA No. 12066 (CREATE MORE), particularly on the treatment of local sales of g…
RR 3-2025
To prescribe policies and guidelines for the implementation of Republic Act No. 12023, which amends Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and adds Sections 1…
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 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 11-2024
To amend the transitory provisions of RR No. 7-2024 relative to deadlines for compliance with the Invoicing Requirements under the Ease of Paying Taxes Act.
RR 1-2024
To implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax (VAT) exemption purposes.
RR No. 8-2023
RR 8-2023 clarifies official receipt and sales invoice requirements for Senior Citizen and PWD purchases made online or through mobile applications: the SC/PWD's signature is not required, but the SC/PWD Identification Card number must still be provided and existing entitlement and tax deduction rules apply.
RR 3-2023 Digest FINAL
To implement Sections 294(E) and 295(D), Title XIII of the National Internal Revenue Code of 1997, as amended by the CREATE Act (RA No. 11534), and Section 5, Rule 2 and Section 5,…
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 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.