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    Revenue Regulations No. 8-98 - Revenue regulations amending pertinent portions of Revenue Regulations Nos. 11-96 and 2-98 relative to the tax treatment on the sale, transfer or exchange of real property and for this purpose revising the time and place of payment of the Capital Gains Tax due thereon.

    Revenue Regulations No. 9-98 - Implementing Republic Act No. 8424, "An Act Amending the National Internal Revenue Code, as Amended" relative to the imposition of the Minimum Corporate Income Tax (MCIT) on domestic corporations and residents foreign corporations.

    Revenue Regulations No. 10-98 - Implementing the provisions of the National Internal Revenue Code, as amended by Republic Act No. 8424, relative to the imposition of income taxes on income derived under the Foreign Currency Deposit and Offshore Banking Systems.

    Revenue Memorandum Order No. 66-98 - Prescribing the policies and procedures for processing and monitoring of tax payments from insurance companies.

    Revenue Regulations No. 1-98 - Re-defining the term "Large Taxpayer", modifying the criteria for determining large taxpayers, and prescribing the time, place and manner of filing of tax returns and payment of taxes by large taxpayers amending further R. R. No. 12-93, as amended by R. R. No. 3-94.

    Revenue Regulations No. 2-98 - Implementing R. A. No. 8424, "An Act amending National Internal Revenue Code, as amended" relative to the withholding on income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax Compensation, Withholding of Creditable Value-Added Tax and other Percentage Taxes.

    Revenue Regulations No. 3-98 - Implementing Section 33 of the National Internal Revenue Code, as amended by Republic act No. 8424 relative to the Special Treatment of Fringe Benefits.

    Revenue Regulations No. 5-98 - Implementing Section 21 of Republic Act No. 8479 entitled "An Act Deregulating the Downstream Oil Industry and for Other Purposes."

    Revenue Regulations No. 6-98 [07.13.98] - Amending Section 2 of Revenue Regulations No. 4-97 relative to the Acceptable Mode of Payment of Internal Revenue Taxes.

    Revenue Regulations No. 7-98 [08.20.98] - Implementing Section 230 of the National Internal Revenue Code, as amended by Republic Act No. 8242, relative to the revalidation of tax credit certificates.

    Revenue Memorandum Circular No. 17-98 - Waiver of penalties for self-employed individuals and professionals who failed to submit their first quarter income tax returns for 1998 on April 15, 1998, but nonetheless filed their return on or before May 15, 1998.

    Revenue Memorandum Order No. 45-98 - Prescribing the policies and guidelines for the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30, 1998.

 
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