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Revenue Regulation No. 8-2000. November 22, 2000, Amends provisions of RR Nos. 2-98 and 3-98 relative to the "De Minimis" benefits, Additional Compensation REVENUE REGULATIONS NO. 3-98 (May 21, 1998) FRINGE BENEFITS TAX These regulations govern the collection at source of the No. of Issuance. Subject Matter. Date of Issue. RR No. 4-2022. Implements Section 295(F), in relation to Section 294, both of the NIRC of 1997,May 17,1998. RR No. 3-98. Implements Section 33 of the National Internal Revenue Code (NIRC), as amended by RA No. 8424, relative to the special treatment Revenue Regulations No 8-2012. Subject : Further Amendments to Revenue Regulations Nos 2-98 and 3-98, as Last Amended by Revenue Regulations Nos. Revenue Regulations No. 13-98. SEC. 1. Definition of Terms. SEC. 2. Accreditation of non-stock, non-profit corporations/NGOs by the Accrediting. 2-98, as arrended, and shall in no case apply to other compensation received by an employee under an employer-employee relationship. such as basic salary and