Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
of Issuance
RR No. 2-2010
RR No. 3-2010
RR No. 5-2010
RR No. 6-2010
RR No. 7-2010
RR No. 8-2010
RR No. 1-2011
RR No. 2-2011
RR No. 4-2011
RR No. 6-2011
RR No. 7-2011
RR No. 11-2011
Subject Matter
Amends Sections 6 and 7 of RR No. 16-2008
with respect to the determination of the
Optional Standard Deduction (OSD) of
General Professional Partnerships and the
partners thereof, as well as the manner and
period for making the election to claim OSD in
the Income Tax Returns
Provides the rationale and guidelines for the
submission of the Statement of Management
Responsibility
Amends Sections 3(D) and 12 of RR No. 112008 pertaining to the issuance of TIN card
and transfer of registration
Prescribes the policies, guidelines and
procedures in the implementation of the Tax
Subsidy granted under Section 17 (c) of RA
No. 3591 (Philippine Deposit Insurance
Corporation [PDIC] Charter)
Implements the tax privileges provisions of RA
No. 9994, otherwise known as the "Expanded
Senior Citizens Act of 2010", and prescribes
the guidelines for the availment thereof
Amends RR No. 7-2010 implementing the tax
privileges provisions of RA No. 9994,
otherwise known as the Expanded Senior
Citizens Act of 2010
Defines the tax treatment of income earnings
and money remittances of an Overseas
Contract Worker or Overseas Filipino Worker
Prescribes the filing of Income Tax Return
and/or Annual Information Return by
individuals, including estates and trusts
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
Suspends the implementation of RR No. 22011
Prescribes the policies in the tax treatment of
campaign contributions and expenditures
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. 15-2002
Date of Issue
February 24,
2010
Page
01 05
February 26,
2010
06 08
09 14
15 19
20 31
September 3,
2010
32 33
February 24,
2011
34 36
March 2, 2011
37 40
41 43
44
45 46
47
RR No. 19-2011
RR No. 6-2012
RR No. 11-2012
RR No. 12-2012
RR No. 14-2012
RR No. 5-2013
RR No. 7-2013
RR No. 8-2013
RR No. 15-2013
RR No. 16-2013
December 9,
2011
April 2, 2012
48 65
70 71
72 73
November 7,
2012
74 81
82 96
97 101
102 103
September 20,
2013
104 - 124
September 25,
2013
125 173
66 69
RR No. 2-2014
RR No. 3-2015
February 3, 2014
March 13, 2015
174 176
177 178