BIR RR 2-98 PDF

Amends further portions of RR No. Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service. Amends further pertinent portions of RR Nos. Amends portions of RR Nos.

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Implements the provisions of RA No. Amends pertinent provision of RR No. Amends Sections 2, 3 and 7 of RR No. Amends pertinent provisions of Sections 9 and 10 under RR No. Amends pertinent provisions of Section 2 under RR No. Implements the tax incentives provisions of RA No.

Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5 B of the NIRC of , as amended, and in relation to Sections 58 E , 95 and 97 of the same Code. Further amends certain provisions of RR No.

Amends certain provisions of RR No. Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescibed for diabetes, high cholesterol and hypertension provided under the TRAIN Law. Further amends Section 9 of Revenue Regulations No. Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No.

Amends RR No. Amends specific provisions of RR No. Amends Section 13 of Revenue Regulations No. Amends Revenue Regulations No. May 25, April 5, Amends the provisions of RR No.

March 15, Amends Section 10 of RR No. February 26, January 24, Amends pertinent provisions of RR No. Prescribes the rules and regulations implementing RA No. Implements the tax provisions of RA No. Published in Manila Bulletin on September 26, Amends Section 3 of Revenue Regulations No. Digest Full Text. Published in Manila Bulletin on March 28, Amends certain provisions of Revenue Regulations No.

Amends Sections 4. Amends further the provisions of Section 2. Amends Section 9 of RR No. Amends further the provision of Section 2. Implements the provision of RA No. Amends further Section 2 of RR No. Further amends RR Nos. Amends further Section 3 of RR No. Further amends the provisions of RR No. Prescribes the policies and guidelines in the monitoring of service fees of professionals Published in Manila Bulletin on March 21, Digest Full Text.

Amends certain sections of RR No. Prescribes the guidelines on the preservation of books of accounts and other accounting records. Revokes RR Nos. Amends Section 2 b of Revenue Regulations No. Implements RA No. Amends Section 2. Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation. Amends certain provision of RR No. Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials.

Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice.

Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No.

Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions. Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor. Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No.

Implements certain Sections of the NIRC of relative to the non-redemption of properties sold during involuntary sales. Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System. Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities.

Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals.

Prescribes the effectivity of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section P , Q and V of the Tax Code of , as amended. Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt.

Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section P , Q and V of the Tax Code of , as amended, thereby amending certain provisions of RR No. Implements the tax provisions of Republic Act No.

Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities. Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes.

Provides the policies, guidelines and procedures on the application for change in accounting period. Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker.

Proposed tax reform in a time of pandemic - Business World. P1 billion fake cigarettes, tax stamps seized - Philippine Star. Foreign businesses seek five more years to keep tax perks - Philippine Daily Inquirer.

Indonesia keeps palm oil - Business World. How to catch investment fallout from China - Philippine Star. Create - Business World. Lopez firms among top taxpayers in - Philippine Star. Unused tax credit certificates to be converted to cash after a year - Business World. Luna Street cor.

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Implements the provisions of RA No. Amends pertinent provision of RR No. Amends Sections 2, 3 and 7 of RR No. Amends pertinent provisions of Sections 9 and 10 under RR No.

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