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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 Harvard
Computer Systems, Inc. |
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