RR No. 13-2015 — Amends further the provisions of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended by RR No. 7-2015 (Published in Manila Bulletin on October 30, 2015) Digest | Full Text | Annex A
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City RECEIVED YS3:oopNJ OCT 2 9 2015
October 12, 2015
REVENUE REGULATIONS NO./3- 20/C
SUBJECT (RR) No. 2-98, as Amended by RR No. 7-2015 Amending Further the Provisions of Section 2.57.2 of Revenue Regulations
TO All Internal Revenue Officers and Others Concerned
Regulations (RR) No. 2-98, as last amended by RR No. 7-2015. 57(B) of the National Internal Revenue Code (NIRC) of 1997, as amended, these Regulations are hereby promulgated to further amend the pertinent provisions of Section 2.57.2 of Revenue SECTION 1. SCOPE. -- Pursuant to the provisions of Section 244, in relation to Section
as amended by RR No. 7-2015, are hereby further amended to read as follows: SEC. 2.AMENDMENTS. - The pertinent provisions of Section 2.57.2 of RR No. 2-98.
"(AA) Income payments -on sugar. -- On gross payments on purchases of sugar One percent (1%)
1. Proprietors or operators of sugar mills/refineries on their mill share, xxx :
1.1 For locally produced raw cane sugar and raw sugar -- the composite price, in metric tons. governing the specified crop year of raw cane sugar and raw sugar as reflected in one of the reports (Annex "A") under the weekly Final Sugar Production Bulletin duly issued by the Sugar Regulatory Administration (SRA) on the date of sale, or actual
selling price, whichever is higher.
It shall be ensured that a copy of the weekiy Final Sugar Production issuance thereof. Bulletin be officially transmitted by the SRA to the Commissioner of Internal Revenue within twenty four (24) hours from the date of
XXX XXX XXX
revoked or repealed accordingly. which are inconsistent with the provisions of these Regulations are hereby modified, amended, SEC. 3. REPEALING CLAUSE. - All existing rules and regulations or parts thereof
SEC. 4. EFFECTIVITY. - These Regulations shall take effect fifteen (15) days
immediately following publication in a newspaper of general circulation.
CESAR V.YURISIMA Secretary of Finance MM R
028585
Recommending Approval:
KIM S. JACINTO-HENARES Commissioner of Internal Revenue
J 036337 BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION
RECEIVED QCT 2 9 2015 B;o pM
C
同类文件 Revenue Regulations
- RR No. 12-98 — Amends RR No. 2-98 relative to the collection of the credible withholding tax on income payments from medical practitioners Digest(RR No. 12-98)
- RR No. 18-2020 — Implement Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, a amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the ale and importation of drug and medicine pre cribed for diabete , high chole terol, hyperten ion, cancer, mental illne , tubercolo i and kidney di ea e . (Publi hed in Malaya Bu ine In ight on(RR No. 18-2020)
- RR No. 4-2006 — Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereof (Published in Manila Bulletin on February 23, 2006) Digest | Full Text(RR No. 4-2006)
- RR No. 10-2016 — Amends Section 10.C. of RR No. 17-2011, which implements the early withdrawal penalty of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) (Published in Manila Bulletin on December 28, 2016)(RR No. 10-2016)
- RR No. 07-2001 — Further implements certain provisions of the Tax Code of 1997 relative to the compromise settlement of internal revenue tax liabilities Digest | Full Text(RR No. 07-2001)
- RR No. 12-2023 — Implements Section 237 of the National Internal Revenue Code of 1997, as Amended, on the issuance of receipts or sales or commercial invoices by Agricultural Producers (Published in Malaya Business Insight on October 4, 2023)(RR No. 12-2023)
- RR No. 19-2001 — Amends/updates the provisions contained in the agreement between the BIR and the Authorized Agent Banks relative to the collection of internal revenue tax liabilities through the banking system Digest | Full Text(RR No. 19-2001)
- RR No. 02-2001 — Prescribes the rules and regulations in the implementation of the provision on Improperly Accumulated Earnings Tax Digest | Full Text(RR No. 02-2001)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。