Professional Documents
Culture Documents
1999 BIR-RR Contents
1999 BIR-RR Contents
RR No. 1-99
SUBJECT MATTER
Prescribes the rules and regulations for the effective implementation of the tax
incentives provided for qualified jewelry enterprises under Republic Act No.
8502, otherwise known as the "Jewelry Industry Development Act of 1998"
RR No. 2-99
Establishes the policies and procedures for the availment of immunity from
audit and investigation of Income Tax, VAT and Percentage Tax returns filed for
taxable year 1998 granted under the Economic Recovery Assistance Payment
(ERAP) Program
RR No. 3-99
Amends Revenue Regulations No. 12-98 to streamline and make more efficient
the collection of the creditable withholding tax on income payments from
medical practitioners
RR No. 4-99
Amends the RMO relative to the payment of Capital Gains Tax and
Documentary Stamp Tax on extra-judicial foreclosure sale of capital assets
initiated by banks, finance and insurance companies
RR No. 5-99
Implements Section 34(E) of the Tax Code of 1997 relative to the requirements
for deductibility of bad debts from gross income
RR No. 6-99
Extends the deadline until July 15, 1999 for the availment of immunity from
audit or investigation of Income Tax, VAT and Percentage Tax returns under the
Economic Recovery Assistance Program (ERAP)
RR No. 7-99
RR No. 8-99
Provides penalties for violation of the requirement that output tax on sale of
goods and services should not be separately indicated in the sales invoice or
official receipt
RR No. 9-99
Prescribes the filing of information returns (BIR Form 1701C or the new
computerized Form 1703) by non-resident citizens, overseas contract workers
and seamen
RR No. 10-99
Prescribes the procedures for the grant of the permit to use cash registers and
point-of sale machines in lieu of registered sales invoices or receipts
RR No. 11-99
RR No. 12-99
RR No. 13-99
RR No. 14-99
RR No. 16-99
Amends RR No. 1-95 and other related rules and regulations relative to the
grant of tax incentives to enterprises registered in the Subic Special Economic
and Freeport Zone
RR No. 17-99
Prescribes the regulations to implement the 12% increase in the Excise Tax
imposed on distilled spirits, wines, fermented liquors and cigars and cigarettes
packed by machine effective January 1, 2000
RR No. 18-99
RR No. 19-99
DATE OF ISSUE
6-Jan-99
9-Feb-99
15-Feb-99
16-Mar-99
16-Mar-99
19-Apr-99
20-Apr-99
11-May-99
24-May-99
August 25,1999
August 30,1999
September 14,1999
September 14,1999
13-Oct-99
17-Nov-99
23-Nov-99
27-Dec-99
29-Dec-99
29-Dec-99