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9 matching records · 1,352 in the collection
Showing 9 on page 1 · RR · Withholding tax
RR No. 29-2025 digest FINAL
To further amend the "De Minimis" benefits provisions of RR No. 2-98, as amended, by increasing the ceiling of non-taxable benefits.
RR 5-2025
To amend the creditable withholding tax rates prescribed in RR No. 2-98 on certain income payments — specifically the rates on income payments made by credit card companies and on …
RR 4-2025
To further amend the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to Republic Act No. 11975, the Fiscal Year 2024 General…
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 16-2023
To impose withholding tax on gross remittances made by electronic marketplace (e-marketplace) operators and digital financial services providers to sellers/merchants for goods and …
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 15-2022 2
To further amend Section 2 of RR No. 11-2018 (which amended Section 2.57.2 of RR No. 2-98) so as to prescribe the creditable withholding tax rates on MERALCO refund payments and on…
RR 13-2022
RR No. 13-2022 prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity-based compensation of any kind.
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…