Scribd Logo
Upload

Welcome to Scribd!

  • 132 views

    2011 BIR-RR Contents

    Uploaded by

    Mary Grace Caguioa Agas
    This document contains a list of 19 Revenue Regulations issued by the Bureau of Internal Revenue in 2011. Each regulation is numbered and includes a brief description of its subject matter and the date it was published in the Manila Bulletin. The regulations cover a range of tax-related topics including income tax treatment for overseas workers, filing requirements, accounting period changes, allocation of costs and expenses, value-added tax provisions, and prescription of new tax forms.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    2011 BIR-RR Contents

    Uploaded by

    Mary Grace Caguioa Agas
    132 views5 pages
    This document contains a list of 19 Revenue Regulations issued by the Bureau of Internal Revenue in 2011. Each regulation is numbered and includes a brief description of its subject matter and the date it was published in the Manila Bulletin. The regulations cover a range of tax-related topics including income tax treatment for overseas workers, filing requirements, accounting period changes, allocation of costs and expenses, value-added tax provisions, and prescription of new tax forms.

    Original Description:

    2011 BIR REVENUE REGULATION 2011

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document contains a list of 19 Revenue Regulations issued by the Bureau of Internal Revenue in 2011. Each regulation is numbered and includes a brief description of its subject matter and the date it was published in the Manila Bulletin. The regulations cover a range of tax-related topics including income tax treatment for overseas workers, filing requirements, accounting period changes, allocation of costs and expenses, value-added tax provisions, and prescription of new tax forms.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    132 views5 pages

    2011 BIR-RR Contents

    Uploaded by

    Mary Grace Caguioa Agas
    This document contains a list of 19 Revenue Regulations issued by the Bureau of Internal Revenue in 2011. Each regulation is numbered and includes a brief description of its subject matter and the date it was published in the Manila Bulletin. The regulations cover a range of tax-related topics including income tax treatment for overseas workers, filing requirements, accounting period changes, allocation of costs and expenses, value-added tax provisions, and prescription of new tax forms.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    BUREAU OF INTERNAL REVENUE

    2011 REVENUE REGULATION

    2011 BUREAU OF INTERNAL REVENUE


    REVENUE REGULATION
    RR NO.

    SUBJECT MATTER

    RR No. 1-2011
    Defines the tax treatment of income earnings and money remittances of an
    Overseas Contract Worker or Overseas Filipino Worker
    (Published in Manila Bulletin on February 26, 2011)

    RR No. 2-2011

    Prescribes the filing of Income Tax Return and/or Annual Information Return by
    individuals, including estates and trusts
    (Published in Manila Bulletin on March 4, 2011)

    RR No. 3-2011

    Provides the policies, guidelines and procedures on the application for change
    in accounting period
    (Published in Manila Bulletin on March 9, 2011)

    RR No. 4-2011

    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
    (Published in Manila Bulletin on March 17, 2011)

    RR No. 5-2011

    Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008,
    with respect to "De Minimis Benefits"
    (Published in Manila Bulletin on March 18, 2011)

    RR No. 6-2011

    Suspends the implementation of RR No. 2-2011


    (Published in Manila Bulletin on March 18, 2011)

    RR No. 7-2011

    Prescribes the policies in the tax treatment of campaign contributions and


    expenditures
    (Published in Manila Bulletin on June 17, 2011)

    RR No. 8-2011

    Amends certain provisions under Annex A of RR No. 23-2003 relative to the


    revised tax classification of new brands of alcohol products and variants thereof
    (Published in Manila Bulletin on June 23, 2011)

    RR No. 9-2011

    Amends RR No. 3-2011 relative to the policies, guidelines and procedures on


    the application for change in accounting period
    (Published in Manila Bulletin on July 1, 2011)

    RR No. 10-2011

    Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007,


    otherwise known as the "Consolidated Value-Added Tax Regulations of 2005",
    as amended
    (Published in Manila Bulletin on July 9, 2011)

    RR No. 11-2011

    Defines gross receipts for Common Carrier's Tax for international carriers
    pursuant to Section 118 of the Tax Code, amending Section 10 of RR No. 152002
    (Published in Manila Bulletin on July 22, 2011)

    RR No. 12-2011

    Prescribes the reportorial requirement for establishments leasing or renting out


    spaces for commercial activities
    (Published in Manila Bulletin on July 27, 2011)

    RR No. 13-2011

    Implements the tax provisions of Republic Act No. 9856, otherwise Known as
    The Real Estate Investment Trust Act of 2009
    (Published in Manila Bulletin on July 27, 2011)

    RR No. 14-2011

    Amends certain provision of RR No. 5-2000, as amended, prescribing the


    regulations governing the manner of the issuance of Tax Credit Certificates and
    the conditions for their use, revalidation and transfer
    (Published in Manila Bulletin on August 5, 2011)

    RR No. 15-2011

    RR No. 16-2011

    Amends Section 5 of Revenue Regulations No. 12-2011


    (Published in Manila Bulletin on September 2, 2011)

    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 109 (P), (Q) and (V) of the Tax
    Code of 1997, as amended, thereby amending certain provisions of RR No. 162005, as amended, otherwise known as the Consolidated VAT Regulations of
    2005
    (Published in Manila Bulletin on November 2, 2011)

    RR No. 17-2011

    Implements the tax provisions of Republic Act No. 9505, otherwise known as the
    Personal Equity and Retirement Account (PERA) Act of 2008
    (Published in Manila Bulletin on November 2, 2011)

    RR No. 18-2011

    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
    (Published in Manila Bulletin on November 23, 2011)

    RR No. 19-2011

    Prescribes the new Income Tax forms


    (Published in Manila Bulletin on December 12, 2011)

    DATE OF ISSUE
    February 24, 2011

    March 2, 2011

    March 7, 2011

    March 15, 2011

    March 16, 2011

    March 16, 2011

    June 14, 2011

    June 21, 2011

    June 29, 2011

    July 7, 2011

    July 20, 2011

    July 25, 2011

    July 25, 2011

    July 29, 2011

    August 31, 2011

    October 28, 2011

    October 28, 2011

    November 21, 2011

    December 9, 2011

    You might also like