BUREAU OF INTERNAL REVENUE

2004 REVENUE REGULATION

2004 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.
RR No. 1-2004

SUBJECT MATTER
Amends further portions of RR No. 2-98, as amended, exempting marginal
income earners from Creditable Withholding Tax on payments made by hotels,
restaurants, resorts, caterers, food processors, canneries, supermarkets,
livestock, poultry, fish and marine product dealers, hardwares, factories,
furniture shops, and all other establishments

(published in Manila times on Jan. 22, 2004)

RR No. 2-2004

Further enhances the rules on the advance payment of VAT on the sale of
refined sugar
(published in Manila Standard on Feb. 28, 2004)

RR No. 3-2004

Suspends the implementation of withholding tax on income payments made to

suppliers of agricultural products

(published in Manila Standard on March 17, 2004)

RR No. 4-2004

Supplements the rules on the advance payment of Value-Added Tax on sale of

refined sugar
(published in Taliba on March 31, 2004)

RR No. 5-2004

Provides for additional tax returns/forms which shall be filed thru the eFPS, as
well as expands the coverage and revises the requirements for eFPS enrollment

(published in Manila Bulletin on May 22, 2004)

RR No. 6-2004

Implements the tax exemptions and privileges granted under RA No. 9182,
otherwise known as the "Special Purpose Vehicle Act of 2002"

(published in Manila Bulletin on May 22, 2004)

RR No. 7-2004

Excludes medical services rendered by doctors of medicine duly registered with

the PRC and services rendered by lawyers duly registered with the IBP from the
Value-Added Tax
(published in Phiippine Star on May 28, 2004)

RR No. 8-2004

Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise

settlement of internal revenue tax liabilities
(published in Philippine Star on may 28, 2004)

RR No. 9-2004

Implements certain provisions of Republic Act No. 9238, re-imposing the gross
receipts tax on banks and non-bank financial intermediaries performing quasibanking functions and other non-bank financial intermediaries beginning
January 1, 2004

(published in Manila Standard on July 1, 2004)

RR No. 10-2004

Reimposes the Gross Receipts Tax on other non-bank financial intermediaries,

which includes pawnshops, beginning January 1, 2004

(published in Manila Standard on Nov. 25, 2004)

RR No. 11-2004

Prescribes the rules and regulations on the accreditation, registration and use of
Cash Register Machines, Point-of-Sale Machines and/or Business Machines
Generating Receipts/Invoices

(published in Manila times on Jan. 20, 2005)

RR No. 12-2004

Provides the revised tax rates on alcohol and tobacco products introduced on or
before December 31, 1996, and those enumerated under RR Nos. 22-2003 and
23-2003
(published in Manila Standard on Dec. 31, 2004)

RR No. 13-2004

Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing
the Provisions on the Documentary Stamp Tax of the National Internal Revenue
Code of 1997, as Amended, and for Other Purposes"

(published in Manila Standard on Dec. 31, 2004)

DATE OF ISSUE
January 20, 2004

February 26, 2004

March 12, 2004

March 26, 2004

May 14, 2004

May 14, 2004

May 21, 2004

May 21, 2004

June 25, 2004

November 23, 2004

December 21, 2004

December 29, 2004

December 29, 2004