Amendments to revenue regulation 2-98 pdf

Further amendments to revenue regulations nos 2 98 and 3 98, as last amended by revenue regulations nos. National intemal revenue code of 1997 tax code of 1997 as amended, these regulations are hereby promulgated to amend certain provisions of revenue regulations rr no. Federal register amendments to municipal securities disclosure. Generally, tax returns and tax return information are confidential, as required by 26 u. Prescribes the electronic filing of tax returns and payment of taxes. Proper tax treatment of interest income earnings on financial.

Revenue regulation 162008 as amended by revenue regulation 2. Some of the salient features of rr 112018 are as follows. Revenue regulation 162008 as amended by revenue regulation 22010. Republic of the philippines department of finance bureau of internal revenue quezon city march 16, 2011 revenue regulations no. Nov 07, 2011 bir revenue regulations 2 98 april 17, 1998 subject. Filingsubmission of hard copy of the certificate of compensation paymenttax withheld bir form 2316 covering employees who are qualified for substituted filing, thereby amending revenue regulations rr no. Page 4 section 109 1 h of the tax code exempts private educational institutions duly accredited by deped, ched, and tesda from vat on gross receipts from rendering educational. Amending the provisions of revenue regulations rr no.

Amendments to withholding tax regulations pursuant to. Further amendments to revenue regulations nos 298 and 398, as last. Sep 09, 2014 the bir drafted a revenue regulation entitled amending pertinent provisions of revenue regulations no. Rr 102008 amends the pertinent portions of rr 298, the latter being the consolidated regulation for all withholding taxes. The bureau of internal revenue has issued revenue regulation no. Sep 10, 2019 bir rr 298 pdf and relative to the issuance of certificate of valueadded tax withheld at september 16, amends the revenue regulations governing the. Amends the coverage of the electronic filing and payment system efps by making it mandatory for large taxpayers and optional for certain identified nonlarge taxpayers to avail of the efps in the filing of their tax returns and the payment of taxes due thereon. Amendment to the pertinent provisions of revenue regulations no. Foreclosed properties one comment bureau of internal revenue bir revenue regulations no. All withholding agents enumerated under sections 2. Bir revenue regulations 298 april 17, 1998 subject. Republic of the philippines department of finance bureau of internal revenue quezon city revenue regulations no. Rr 112018 amends withholding tax regulations pursuant to.

Revenue regulations amending pertinent portions of revenue regulations nos. Rr 112018 amending the provisions of rr 0298 to implement further the provisions of republic act no. Amends further pertinent provisions of revenue regulations rr no. This is an amendment of the earlier rule from revenue regulations 298 as further amended by revenue regulations 102008. Amending certain provisions of revenue regulations rr no.

Amending certain provisions of revenue regulations no. Pursuant to the provisions of section 244, in relation to section 245, of the national internal revenue code nirc of 1997, as amended, these regulations are hereby promulgated to amend the specific provisions of section 2. Amendments to withholding tax regulations pursuant to train law. Revenue regulation 162008 as amended by revenue regulation 2 2010. Amended, to implement further amendments introduced by. Section 57b of the national internal revenue code nirc of 1997, as amended, these regulations are hereby promulgated to further amend the provisions of section 2. Republic of the philippines department of finance bureau of internal revenue september 3, 2001 revenue regulations no. Rr 298 withholding tax taxes free 30day trial scribd. Amendments to withholding tax regulations pursuant to train law the bir issued revenue regulations no. Further clarifying the term managerial and technical positions under section 2. Page 4 section 109 1 h of the tax code exempts private educational institutions duly accredited by deped, ched, and tesda from vat on gross receipts from rendering educational services. Full text of the liberty amendments restoring the american republic.

Full text of the liberty amendments restoring the american. Amendment of section 1094 tax clearance in relation to certain licences of principal act. A income payments to a citizen or to a resident alien individual. Amendment of chapter 6 electronic transmission of returns of income, profits, etc. Background this final regulation contains amendments to the income tax regulations 26 cfr parts 1 and 301 under sections 108 and 1017. Rr 112018 amending the provisions of rr 02 98 to implement further the provisions of republic act no. The bir drafted a revenue regulation entitled amending pertinent provisions of revenue regulations no. Bir tax information, business solutions and professional system.