Amending pertinent provisions of revenue regulations nos. 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. Ganer revenue officer assessment division, rr 19davao city. 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. Withholding tax rr 298 april 17, 1998 revenue regulations no. Foreclosed properties one comment bureau of internal revenue bir revenue regulations no. Rr 102008 amends the pertinent portions of rr 298, the latter being the consolidated regulation for all withholding taxes.
Republic of the philippines department of finance bureau of internal revenue quezon city december 17, 20 revenue regulations no. Exemption of certain individuals from the capital gainstax on the sale, exchange or disposition of a principal residence under certain conditions to. Republic of the philippines department of finance bureau of internal revenue quezon city march 16, 2011 revenue regulations no. It will be applied on all income paid beginning january 1, 1998. A income payments to a citizen or to a resident alien individual. Republic of the philippines department of finance bureau of internal revenue october 26, 2010 revenue regulations no. Effectively further amending the pertinent provisions of revenue. Amending certain provisions of revenue regulation no implementing section 5 of republic act no.
If the employer fails to withhold and remit the correct amount of tax, such tax shall be collected from the employ. Pursuant to section 79 b of the revised administrative code, the following regulations are hereby promulgated prescribing the terms and conditions under which a qualified employee benefit plan may avail of tax. The inclusion of this additional item was described as a. Further amendments to revenue regulations nos 298 and 398, as last amended by revenue regulations nos. Amending the provisions of revenue regulations rr no. Amending certain provisions of revenue regulations rr no. Amending certain provisions of revenue regulations no. Further amendments to revenue regulations nos 2 98 and 3 98, as last amended by revenue regulations nos. Scribd is the worlds largest social reading and publishing site. Amended consolidated revenue regulations on primary registration, updates and cancellation. Private retirement benefit plan regulations to all internal revenue officers and others concerned. Amends further pertinent provisions of revenue regulations rr no.
The following forms of income shall be subject to final withholding tax at the rates herein specified. Amended, to implement further amendments introduced by republic act. All internal revenue officers and others concerned section 1. These regulations will govern the collection of taxes at source. Prescribes the electronic filing of tax returns and payment of taxes. Amended, to implement further amendments introduced by. Rr 298 withholding tax taxes free 30day trial scribd. 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. The new revenue regulations require enterprises registered with investment promotions agencies, including. Further clarifying the term managerial and technical positions under section 2.
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