2025 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
| RR No. 4-2025 |
Further amending the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to RA No. 11975, the Fiscal Year 2024 Genereal Appropriations Act, and Employees Achievement Awards
|
January 30, 2025 |
| RR No. 3-2025 |
Prescribing policies and guidelines for the implementation of Republic Act No. 12023 entitled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," Imposing the Value-Added Tax on Digital Services.
|
January 17, 2025 |
| RR No. 2-2025 |
Implementing the tax provisions of Republic Act No. 9267, otherwise known as "The Securitization Act of 2004"
|
January 8, 2025 |
| RR No. 1-2025 |
Further amending Section 9 of Revenue Regulations No. 25-2003 relative to the documentary requirements to be submitted by Motor Vehicle Manufacturer/Assembler/Importer as basis for the BIR to determine whether the automobiles subject to Excise Tax exemption are hybrid or purely electric vehicles pursuant to the provisions of Republic Act No. 10963 (TRAIN Law)
|
January 6, 2025 |
2024 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
| RR No. 18-2024 |
Implementing Section 32(B)(5) of the National Internal Revenue Code of 1997, as amended by Republic Act 12066, or the CREATE MORE Act |
December 17, 2024 |
| RR No. 17-2024 |
Prescribing the presentation of tax clearance prior to final settlement of government contracts
|
September 17, 2024 |
| RR No. 16-2024 |
Prescribing the updated floor price of Cigarette, Heated Tobacco, and Vapor Products pursuant to Sections 144 (B) and (C) and 145 (C) of the NIRC of 1997, as amended
|
September 16, 2024 |
| RR No. 15-2024 |
Prescribing policies and guidelines in the mandatory registration of persons engaged in business and administrative sanctions and criminal liabilities for non-registration |
August 15, 2024 |
| RR No. 14-2024 |
Rules and regulations governing the modes of disposition of seized/forfeited articles in line with Section 130, 131 and 225 of the National Internal Revenue Code of 1997, as Amended |
August 14, 2024 |
| RR No. 13-2024 |
Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeure |
August 8, 2024 |
| RR No. 12-2024 |
Amending Sections 5 and 6 of RR No. 3-2019 on the validity of Certificate Authorizing Registration and its revalidation |
June 20, 2024 |
| RR No. 11-2024 |
Amending the transitory provisions of Revenue Regulations No. 7-2024 relative to the deadlines for compliance with the invoicing requirements |
June 13, 2024 |
| RR No. 8-2024 |
Implements Sections 21(b) of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers |
April 11, 2024 |
| RR No. 7-2024 |
Implements Sections 113, 235, 236, 237, 238, 242, 243 of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements |
April 11, 2024 |
| RR No. 6-2024 |
Implements Section 45 of Republic Act No. 11976 (Ease of Paying Taxes Act), on imposition of reduced interest and penalty rates for micro and small taxpayers |
April 11, 2024 |
| RR No. 5-2024 |
Implements Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on tax refunds |
April 11, 2024 |
| RR No. 4-2024 |
Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable income |
April 11, 2024 |
| RR No. 3-2024 |
Implements the amendments introduced by Republic Act No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV - Value-Added Tax and Title V - Percentage Tax of the NIRC of 1997, as amended |
April 11, 2024 |
|
RR No. 2-2024 |
Prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by RA No. 11976 (Ease of Paying Taxes Act) |
February 28, 2024 |
|
RR No. 1-2024 |
Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposes |
January 15, 2024 |
2023 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 16-2023 |
Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants |
December 21, 2023 |
|
RR No. 15-2023 |
Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amended |
December 13, 2023 |
|
RR No. 14-2023 |
Further amends the pertinent provisions of RR No. 2-98, as amended, to impose Creditable Withholding Tax on certain income payments by joint ventures/consortiums |
November 10, 2023 |
|
RR No. 13-2023 |
Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act) |
November 10, 2023 |
|
RR No. 11-2023 |
Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended |
September 14, 2023 |
|
RR No. 10-2023 |
Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569 |
September 8, 2023 |
|
RR No. 9-2023 |
Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amended |
August 3, 2023 |
|
RR No. 8-2023 |
Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015 |
July 31, 2023 |
|
RR No. 7-2023 |
Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008" |
July 7, 2023 |
|
RR No. 6-2023 |
Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns |
June 13, 2023 |
|
RR No. 5-2023 |
Amends Revenue Regulations No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation |
May 5, 2023 |
|
RR No. 3-2023 |
Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended. |
April 27, 2023 |
|
RR No. 2-2023 |
Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities |
April 13, 2023 |
|
RR No. 1-2023 |
Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act). |
January 18, 2023 |
2022 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 15-2022 |
Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments |
December 9, 2022 |
|
RR No. 14-2022 |
Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products |
November 11, 2022 |
|
RR No. 13-2022 |
Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kind |
October 7, 2022 |
|
RR No. 12-2022 |
Prescribes the policies and guidelines for the availment of incentives under RA No. 9999 (Free Legal Assistance Act of 2010) |
September 13, 2022 |
|
RR No. 11-2022 |
Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulings |
June 30, 2022 |
|
RR No. 10-2022 |
Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the Philippines |
June 30, 2022 |
|
RR No. 9-2022 |
Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) |
June 30, 2022 |
|
RR No. 8-2022 |
Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS) |
June 30, 2022 |
|
RR No. 7-2022 |
Provides the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008 |
June 30, 2022 |
|
RR No. 6-2022 |
Removes the 5-year validity period on receipts/invoices |
June 30, 2022 |
|
RR No. 5-2022 |
Implements the Estate Tax Exemption under RA No. 11597 (An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as "An Act Creating the Philippine Veterans Bank, and for Other Purposes") (Published in Manila Times on June 24, 2022) |
June 20, 2022 |
|
RR No. 4-2022 |
Implements Section 295(F), in relation to Section 294, both of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), on the tax treatment of the importation of petroleum and petroleum products into, and subsequent transfer, transport and/or withdrawal through and from Freeport Zones and Economic Zones |
May 26, 2022 |
|
RR No. 3-2022 |
Implements the provisions of RA No. 11635, titled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" on the income taxation of proprietary educational institutions and hospitals which are non-profit |
April 8, 2022 |
|
RR No. 2-2022 |
Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021 |
April 5, 2022 |
|
RR No. 1-2022 |
Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higher |
January 27, 2022 |
2021 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 21-2021 |
Amends certain provisions of RR No. 16-2005, as amended by RR Nos. 4-2007, 13-2018, 26-2018 and 9-2021 to implement Sections 294 (E) and 295 (D), Title XIII of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations |
December 7, 2021 |
|
RR No. 20-2021 |
Implements RA No. 11590, otherwise known as an "Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the NIRC of 1997, as Amended, and for Other Purposes"
|
December 1, 2021 |
|
RR No. 19-2021 |
Implements the tax incentives and exemption provisions of RA No. 11321 (Sagip Saka Act) |
November 9, 2021 |
|
RR No. 18-2021 |
Prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettes |
September 10, 2021 |
|
RR No. 17-2021 |
Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act)
|
August 3, 2021 |
|
RR No. 16-2021 |
Further amends pertinent provisions of RR No. 2-2006 and No. RR 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316 |
August 3, 2021 |
|
RR No. 15-2021 |
Defers the implementation of RR No. 9-2021 relative to the imposition of 12% VAT on transactions covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National Internal Revenue Code of 1997, as amended |
July 28, 2021 |
|
RR No. 14-2021 |
Suspends the implementation of certain provisions of RR No. 5-2021 relative to taxation of proprietary educational institutions |
July 28, 2021 |
|
RR No. 13-2021 |
Implements the penalty provisions under Sections 76, 77, 78, 79 and 80 of RA No. 10963 (TRAIN Law), amending Sections 254 and 264 of, and adding Sections 264-A, 264-B and 265-A to, the NIRC of 1997, as amended |
June 23, 2021 |
|
RR No. 12-2021 |
Prescribes the policies and guidelines on the utilization of the Tax Payment Certificate issued by the DTI-BOI evidencing the availment of the fiscal support for the eligible and registered participants of the Comprehensive Automotive Resurgence Strategy (CARS) Program under EO No. 182, Series of 2015 |
June 23, 2021 |
|
RR No. 11-2021 |
Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act) |
June 23, 2021 |
|
RR No. 10-2021 |
Amends pertinent provisions of Section 10 under RR No. 20-2018 relative to the outright exemption granted to the exportation of Sweetened Beverages products |
June 17, 2021 |
|
RR No. 9-2021 |
Amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) |
June 11, 2021 |
|
RR No. 8-2021 |
Amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act) |
June 11, 2021 |
|
RR No. 7-2021
|
Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection |
May 18, 2021
|
|
RR No. 6-2021 |
Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011
|
April 14, 2021 |
|
RR No. 5-2021 |
Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997 |
April 8, 2021 |
|
RR No. 4-2021 |
Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended |
April 8, 2021 |
|
RR No. 3-2021 |
Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended |
April 8, 2021 |
|
RR No. 2-2021 |
Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income |
April 8, 2021 |
|
RR No. 1-2021 |
Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021). |
April 8, 2021 |
2020 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 34-2020 |
Prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010 |
December 21, 2020 |
|
RR No. 33-2020 |
Amends certain provisions of the Voluntary Assessment and Payment Program under RR No. 21-2020 |
December 21, 2020 |
|
RR No. 32-2020 |
Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021 |
December 21, 2020 |
|
RR No. 31-2020 |
Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents |
December 18, 2020 |
|
RR No. 30-2020 |
Prescribes the rules and regulations to implement Section 11(f) and (g) of RA No. 11494 (Bayanihan to Recover as One Act) on the taxes derived from gaming and non-gaming operations as other sources of funding to address the COVID-I9 pandemic |
October 30, 2020 |
|
RR No. 29-2020 |
Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments |
October 15, 2020 |
|
RR No. 28-2020 |
Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods |
October 15, 2020 |
|
RR No. 27-2020 |
Suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act) |
October 6, 2020 |
|
RR No. 26-2020 |
Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools |
October 6, 2020 |
|
RR No. 25-2020 |
Prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amended |
September 30, 2020 |
|
RR No. 24-2020 |
Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured |
September 30, 2020 |
|
RR No. 23-2020 |
Implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended |
September 30, 2020 |
|
RR No. 22-2020 |
Amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment |
September 16, 2020 |
|
R No. 21-2020 |
Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions |
September 4, 2020 |
|
RR No. 20-2020 |
Amends certain provisions of RR No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets) |
August 17, 2020 |
|
RR No. 19-2020 |
Prescribes the use of the new BIR Form No. 1709, replacing Form No. 1702H, Series of 1992. RR 19-2020 |
July 8, 2020 |
|
RR No. 18-2020 |
Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases. |
July 8, 2020 |
|
RR No. 16-2020 |
Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency. |
June 25, 2020 |
|
RR No. 15-2020 |
Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies |
June 19, 2020 |
|
RR No. 14-2020 |
Amends the pertinent provisions on cash conversion of unutilized Tax Credit Certificate under RR No. 5-2000 |
May 28, 2020 |
|
RR No. 12-2020 |
Amends Section 2 of RR No. 10-2020, as amended by RR No. 11-2020, relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act) |
May 21, 2020 |
|
RR No. 11-2020 |
Amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act) |
April 30, 2020 |
|
RR No. 10-2020 |
Amends Section 2 of RR No. 7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act) |
April 14, 2020 |
|
RR No. 9-2020 |
Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amended |
April 7, 2020 |
|
RR No. 8-2020 |
Implements Section 4 (aa) of RA No. 11469 (Bayanihan to Heal as One Act) |
April 2, 2020 |
|
RR No. 7-2020 |
Implements Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act), particularly in the extension of statutory deadlines and timelines for the filing and submission of any documents and the payment of taxes |
March 30, 2020 |
|
RR No. 6-2020 |
Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act) |
March 30, 2020 |
|
RR No. 5-2020 |
Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on Delinquencies |
March 23, 2020 |
|
RR No. 4-2020 |
Implements the provisions of RA No. 11256, otherwise known as "An Act to Strengthen the Country's Gross International Reserves, amending for the purpose Sections 3 and 151 of the NIRC, as amended, for other purposes" |
February 18, 2020 |
2019 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 10-2019 |
Amends pertinent provision of RR No. 4-2000, as amended by RR No. 7-2005, by providing a new format for the Notice to the Public to be exhibited at place of business |
December 2, 2019 |
|
RR No. 9-2019 |
Amends Sections 2, 3 and 7 of RR No. 5-2017 relative to rules and regulations implementing RA No. 10754 entitled "An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)" relative to the tax privileges of PWD and tax incentives for establishments granting sales discount and prescribing the guidelines for the availment thereof, amending RR No. 1-2009 (Published in Malaya Business Insight on August 28, 2019) |
August 27, 2019 |
|
RR No. 8-2019 |
Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018 |
June 25, 2019 |
|
RR No. 7-2019 |
Amends pertinent provisions of Section 2 under RR No. 11-2018 specifically on the requirements for top withholding agents |
June 13, 2019 |
|
RR No. 6-2019 |
Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act) |
May 31, 2019 |
|
RR No. 5-2019 |
Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016) |
April 12, 2019 |
|
RR No. 4-2019 |
Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies (Published in Malaya Business Insight on April 9, 2019) |
April 8, 2019 |
|
RR No. 3-2019 |
Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code (Published in Manila Bulletin on April 1, 2019) |
March 28, 2019 |
|
RR No. 2-2019 |
Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law) |
March 19, 2019 |
|
RR No. 1-2019 |
Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments |
February 8, 2019 |
2018 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 26-2018 |
Amends certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) |
December 27, 2018 |
|
RR No. 25-2018 |
Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescibed for diabetes, high cholesterol and hypertension provided under the TRAIN Law (Published in Manila Times on December 28, 2018) |
December 27, 2018 |
|
RR No. 24-2018 |
Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hypbrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on November 30, 2018) |
November 28, 2018 |
|
RR No. 23-2018 |
Amends certain provisions of RR No. 17-2011, as amended, implementing Republic Act No. 9505, otherwise known as the "Personal Equity and Retirement Account (PERA) Act of 2008" |
November 21, 2018 |
|
RR No. 22-2018 |
Further amends Section 10 of Revenue Regulations (RR) No. 10-2010, as last amended by RR No. 10-2018, relative to "Notice to Taxpayers" (Published in Malaya on October 19, 2018) |
October 17, 2018 |
|
RR No. 21-2018 |
Implements Section 249 (Interest) of the National Internal Revenue Code of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law) |
September 14, 2018 |
|
RR No. 20-2018 |
Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law) |
August 22, 2018 |
|
RR No. 19-2018 |
Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayers |
August 9, 2018 |
|
RR No. 18-2018 |
Amends specific provisions of RR No. 8-2016 particularly certain guidelines on the processing of applications for Tax Clearance for bidding purposes |
August 3, 2018 |
|
RR No. 17-2018 |
Amends Section 13 of Revenue Regulations No. 12-2018 particularly on the valuation of gifts made in property |
July 30, 2018 |
|
RR No. 16-2018 |
Amends Revenue Regulations No. 10-2015, as amended, on the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software (Published in Manila Bulletin on May 28, 2018) |
May 25, 2018 |
|
RR No. 15-2018 |
Amends RR No. 8-2018 particularly on the due date for the updating of registration from VAT to Non-VAT |
April 5, 2018 |
|
RR No. 14-2018 |
Amends the provisions of RR No. 11-2018, particularly Sections 2 and 14 relative to withholding of Income Tax |
April 5, 2018 |
|
RR No. 13-2018 |
Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amended(Published in Manila Bulletin on March 19, 2018) |
March 15, 2018 |
|
RR No. 12-2018 |
Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments pursuant to RA No. 10963 (TRAIN Law) |
March 15, 2018 |
|
RR No. 11-2018 |
Amends certain provisions of RR No. 2-98, as amended, to implement further amendments pursuant to RA No. 10963 (TRAIN Law) relative to withholding of Income Tax |
March 15, 2018 |
|
RR No. 10-2018 |
Amends Section 10 of RR No. 10-2010 (Exchange of Information Regulations)(Published in Manila Bulletin on March 9, 2018) |
March 8, 2018 |
|
RR No. 9-2018 |
Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law)(Published in Manila Bulletin on February 28, 2018) |
February 26, 2018 |
|
RR No. 8-2018 |
Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law)(Published in Manila Bulletin on February 22, 2018) |
February 20, 2018 |
|
RR No. 7-2018 |
Amends certain sections of Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-13, relative to the due process requirement in the issuance of a deficiency tax assessment. (Published in Manila Bulletin on February 1, 2018)Digest | Full Text |
January 31, 2018 |
|
RR No. 6-2018 |
Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 17-2003(Published in Manila Bulletin on January 23, 2018)Digest | Full Text |
January 19, 2018 |
|
RR No. 5-2018 |
Implements the adjustment of rates on Excise Tax on Automobiles pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 25-2003(Published in Manila Bulletin on January 18, 2018)Digest | Full Text |
January 15, 2018 |
|
RR No. 4-2018 |
Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law)(Published in Manila Bulletin on January 18, 2018) |
January 15, 2018 |
|
RR No. 3-2018 |
Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012(Published in Manila Bulletin on January 18, 2018)Digest | Full Text |
January 15, 2018 |
|
RR No. 2-2018 |
Provides the revised tax rates and other implementing guidelines on Petroleum Products pursuant to the provisions of RA No. 10963 (TRAIN Law) |
January 24, 2018 |
|
RR No. 1-2018 |
Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94(Published in Manila Bulletin on January 18, 2018)Digest | Full Text |
January 15, 2018 |
2017 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 7-2017 |
Amends pertinent provisions of RR No. 2-1998, as amended, in relation to RR No. 6-2012 reducing Bangko Sentral ng Pilipinas' obligation as withholding agent of the Creditable Withholding Tax from the rate of 5% to 1% (Published in Manila Bulletin on November 25, 2017) Digest| Full Text |
November 23, 2017 |
|
RR No. 6-2017 |
Amends certain provisions of RR No. 7-2014 which prescribes the affixture of Internal Revenue Stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof (Published in Manila Bulletin on October 18, 2017) Digest | Full Text |
October 12, 2017 |
|
RR No. 5-2017 |
Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009(Published in Manila Bulletin on April 22, 2017)Digest | Full Text | Annex A |
April 20, 2017 |
|
RR No. 4-2017 |
Amends certain provisions of RR No. 2-2016 particularly in the issuance of Authority to Release Imported Goods for imported automobiles already released from customs custody(Published in Manila Bulletin on March 8, 2017) |
March 7, 2017 |
|
RR No. 3-2017 |
Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act")(Published in Manila Bulletin on February 27, 2017)Digest | Full Text |
February 24, 2017 |
|
RR No. 2-2017 |
Amends RR No. 3-2016 particularly on when the payment of taxes through credit/debit/prepaid is deemed made and the liability of the Authorized Agent Bank-Acquirer in case of non-payment(Published in Manila Bulletin on February 9, 2017) |
February 8, 2017 |
|
RR No. 1-2017 |
Prescribes the regulations governing applications for Value-Added Tax (VAT) credit/refund filed under Section 112 of the Tax Code, as amended, prior to the effectivity of RMC No. 54-2014(Published in Manila Bulletin on January 20, 2017) |
January 18, 2017 |
2016 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
| 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) Digest | Full Text |
December 27, 2016 |
| RR No. 9-2016 | Amends Section 4 of RR No. 6-2014 relative to the coverage of taxpayers required to file returns through eBIRForms (Published in Manila Bulletin on December 10, 2016) Digest | Full Text |
December 8, 2016 |
| RR No. 8-2016 | Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurement (Published in Manila Bulletin on December 7, 2016) Digest | Full Text |
December 6, 2016 |
| RR No. 7-2016 | Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009) (Published in Manila Bulletin on November 21, 2016) Digest | Full Text |
November 18, 2016 |
| RR No. 6-2016 |
Extends the deadline prescribed for the use of non-thermal paper and for the procurement and re-configuration of information on all Cash Register Machines (CRMs)/Point-of-Sales machines and other invoice/receipt generating machine/software (Published in Manila Bulletin on September 26, 2016) |
September 23, 2016 |
| RR No. 5-2016 |
Amends Section 3 of Revenue Regulations No. 15-2012, which provides for additional criteria in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoices |
June 1, 2016 |
| RR No. 4-2016 |
Extends the deadline for the issuance of Authority to Release Imported Goods (ATRIGs) for automobiles already released from customs custody until April 30, 2016 |
April 5, 2016 |
|
RR No. 3-2016 |
Prescribes the policies and guidelines on the adoption of credit/debit/prepaid card payments as additional modes of payment of internal revenue taxes. |
March 23, 2016 |
| RR No. 2-2016 |
Prescribes the guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custody
|
March 4, 2016 |
| RR No. 1-2016 |
Amends certain provisions of Revenue Regulations No. 3-2005 |
February 10, 2016 |
2015 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
| RR No. 15-2015 |
Amends Sections 4.109-1(B)(1)(s), (t) and (u) of RR No. 16-2005, as amended, relative to sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations |
December 28, 2015 |
| RR No. 14-2015 |
Amends Section 2 of Revenue Regulations (RR) No. 12-2015 in relation to RR No. 10-2015 |
November 9, 2015 |
| 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 |
October 29, 2015 |
| RR No. 12-2015 |
Amends Section 8 (Transitory Provisions) of Revenue Regulations (RR) No. 10-2015 |
October 7, 2015 |
| RR No. 11-2015 |
Amends Sections 2 and 7(6) of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010 |
September 29, 2015 |
|
RR No. 10-2015 |
Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/software |
September 21, 2015 |
|
RR No. 9-2015 |
Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) |
September 2, 2015 |
|
RR No. 8-2015 |
Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposes |
May 27, 2015 |
|
RR No. 6-2015 |
Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposes |
March 31, 2015 |
|
RR No. 7-2015 |
Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters |
March 31, 2015 |
|
RR No. 5-2015 |
Amends RR No. 6-2014 and imposes penalties to taxpayers mandatorily covered by eFPS or eBIRForms who failed to file tax returns under the electronic systems of the BIR |
March 17, 2015 |
|
RR No. 3-2015 |
Implements the provision of RA No. 10653, more particularly on the increase to P 82,000.00 of the total amount of exclusion from gross income for 13th month pay and other benefits, effectively further amending the pertinent provisions of RR No. 2-98 |
March 13, 2015 |
|
RR No. 4-2015 |
Amends further Section 2 of RR No. 13-08, as amended by RR No. 13-2013, relative to the definition of raw sugar and raw cane sugar for Value-Added Tax purposes |
March 13, 2015 |
|
RR No. 2-2015 |
Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316 |
March 5, 2015 |
|
RR No. 1-2015 |
Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008, 5-2011 and 8-2012, relative to "De Minimis Benefits" |
January 5, 2015 |
2014 Revenue Regulations
| No. of Issuance | Subject Matter | Date of Issue |
|
RR No. 11-2014 |
Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding tax |
December 22, 2014 |
|
RR No. 10-2014 |
Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS) |
December 10, 2014 |
|
RR No. 9-2014 |
Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof |
November 5, 2014 |
|
RR No. 8-2014 |
Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof |
October 16, 2014 |
|
RR No. 6-2014 |
Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns by non-electronic Filing and Payment System filers particularly accredited tax agents/practitioners, accredited printers of principal and supplementary receipts/invoices, and One-Time Transaction taxpayers |
September 8, 2014 |
|
RR No. 7-2014 |
Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof |
September 8, 2014 |
|
RR No. 5-2014 |
Amends RR No. 17-2013, which deals with the "Preservation of Books of Accounts and Other Accounting Records" |
July 30, 2014 |
|
RR No. 4-2014 |
Prescribes the policies and guidelines in the monitoring of service fees of professionals |
March 20, 2014 |
|
RR No. 3-2014 |
Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”) |
February 11, 2014 |
|
RR No. 2-2014 |
Prescribes the new Income Tax forms |
February 3, 2014 |
|
RR No. 1-2014 |
Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments |
January 10, 2014 |
2013 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 18-2013 |
Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment (Published in Manila Bulletin on November 30, 2013 and The Philippine Star on December 3, 2013) |
November 28, 2013 |
|
RR No. 17-2013 |
Prescribes the guidelines on the preservation of books of accounts and other accounting records (Published in Manila Bulletin and Philippine Daily Inquirer on September 28, 2013) |
September 27, 2013 |
|
RR No. 16-2013 |
Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rules (Published in Manila Bulletin on September 27, 2013) Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E |
September 25, 2013 |
|
RR No. 13-2013 |
Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposes (Published in Manila Bulletin on September 24, 2013) |
September 20, 2013 |
|
RR No. 14-2013 |
Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003 (Published in Manila Bulletin on September 24, 2013) |
September 20, 2013 |
|
RR No. 15-2013 |
Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” (Published in Manila Bulletin on September 24, 2013) |
September 20, 2013 |
|
RR No. 12-2013 |
Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments (Published in Manila Bulletin on July 13, 2013) |
July 12, 2013 |
|
RR No. 10-2013 |
Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents (Published in Manila Bulletin on June 8, 2013) |
June 6, 2013 |
|
RR No. 11-2013 |
Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing (Published in Manila Bulletin on June 8, 2013) |
June 6, 2013 |
|
RR No. 8-2013 |
Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines (Published in Manila Bulletin on May 11, 2013) |
May 10, 2013 |
|
RR No. 9-2013 |
Amends certain provisions of RR No. 30-2002 relative to the payment of the amount offered as compromise settlement (Published in Manila Bulletin on May 11, 2013) |
May 10, 2013 |
|
RR No. 7-2013 |
Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines (Published in Manila Bulletin on May 1, 2013) Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex D-1 | Annex E |
April 29, 2013 |
|
RR No. 5-2013 |
Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation (Published in Manila Bulletin on April 24, 2013) |
April 22, 2013 |
|
RR No. 6-2013 |
Amends certain provision of RR No. 6-2008 entitled “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock Held as Capital Assets” (Published in Manila Bulletin on April 24, 2013) |
April 22, 2013 |
|
RR No. 4-2013 |
Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoices (Published in Manila Bulletin on March 5, 2013) |
March 1, 2013 |
|
RR No. 3-2013 |
Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials (Published in Manila Bulletin on February 16, 2013) |
February 14, 2013 |
|
RR No. 1-2013 |
Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice (Published in Manila Bulletin on January 25, 2013) |
January 23, 2013 |
|
RR No. 2-2013 |
Prescribes the transfer pricing guidelines (Published in Manila Bulletin on January 25, 2013) |
January 23, 2013 |
2012 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 18-2012 |
Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof (Published in Manila Bulletin on January 3, 2013) |
December 28, 2012 |
|
RR No. 17-2012 |
Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue Regulations (Published in The Philippine Star/Manila Bulletin on December 28, 2012) |
December 26, 2012 |
|
RR No. 16-2012 |
Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose (Published in Manila Bulletin on December 9, 2012) |
December 7, 2012 |
|
RR No. 15-2012 |
Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices (Published in Manila Bulletin on December 7, 2012) |
December 5, 2012 |
|
RR No. 14-2012 |
Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions (Published in Manila Bulletin on November 8, 2012) |
November 7, 2012 |
|
RR No. 12-2012 |
Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor (Published in Manila Bulletin on October 17, 2012) |
October 12, 2012 |
|
RR No. 13-2012 |
Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended (Published in Manila Bulletin on October 17, 2012) |
October 12, 2012 |
|
RR No. 11-2012 |
Amends certain provisions of RR No. 1-2011 (Published in Manila Bulletin on August 24, 2012) |
August 17, 2012 |
|
RR No. 9-2012 |
Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales (Published in Manila Bulletin on June 4, 2012) |
June 1, 2012 |
|
RR No. 10-2012 |
Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System (Published in Manila Bulletin on June 4, 2012) |
June 1, 2012 |
|
RR No. 8-2012 |
Further amends Revenue Regulations relative to the “De Minimis Benefits” Published in Manila Bulletin on May 14, 2012) |
May 11, 2012 |
|
RR No. 5-2012 |
Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997 (Published in Manila Bulletin on April 4, 2012) |
April 2, 2012 |
|
RR No. 6-2012 |
Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities (Published in Manila Bulletin on April 4, 2012) |
April 2, 2012 |
|
RR No. 7-2012 |
Amends the consolidated Revenue Regulations on primary registration, updates and cancellation (Published in Manila Bulletin on April 4, 2012) |
April 2, 2012 |
|
RR No. 4-2012 |
Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilities (Published in Manila Bulletin on March 30, 2012) |
March 28, 2012 |
|
RR No. 1-2012 |
Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers (Published in Manila Bulletin on February 22, 2012) |
February 20, 2012 |
|
RR No. 2-2012 |
Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals (Published in Manila Bulletin on February 22, 2012) |
February 20, 2012 |
|
RR No. 3-2012 |
Prescribes the effectivity of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended (Published in Manila Bulletin on February 22, 2012) |
February 20, 2012 |
2011 Revenue Regulations
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RR No. 19-2011 |
Prescribes the new Income Tax forms (Published in Manila Bulletin on December 12, 2011) |
December 9, 2011 |
|
RR No. 18-2011 |
Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt (Published in Manila Bulletin on November 23, 2011) |
November 21, 2011 |
|
RR No. 16-2011 |
Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended, thereby amending certain provisions of RR No. 16-2005, as amended, otherwise known as the “Consolidated VAT Regulations of 2005” (Published in Manila Bulletin on November 2, 2011) |
October 28, 2011 |
|
RR No. 17-2011 |
Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” (Published in Manila Bulletin on November 2, 2011) |
October 28, 2011 |
|
RR No. 15-2011 |
Amends Section 5 of Revenue Regulations No. 12-2011 (Published in Manila Bulletin on September 2, 2011) |
August 31, 2011 |
|
RR No. 14-2011 |
Amends certain provision of RR No. 5-2000, as amended, prescribing the regulations governing the manner of the issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer (Published in Manila Bulletin on August 5, 2011) |
July 29, 2011 |
|
RR No. 12-2011 |
Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities (Published in Manila Bulletin on July 27, 2011) |
July 25, 2011 |
|
RR No. 13-2011 |
Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009” (Published in Manila Bulletin on July 27, 2011) |
July 25, 2011 |
|
RR No. 11-2011 |
Defines gross receipts for Common Carrier's Tax for international carriers pursuant to Section 118 of the Tax Code, amending Section 10 of RR No. 15-2002 (Published in Manila Bulletin on July 22, 2011) |
July 20, 2011 |
|
RR No. 10-2011 |
Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007, otherwise known as the "Consolidated Value-Added Tax Regulations of 2005", as amended (Published in Manila Bulletin on July 9, 2011) |
July 7, 2011 |
|
RR No. 9-2011 |
Amends RR No. 3-2011 relative to the policies, guidelines and procedures on the application for change in accounting period (Published in Manila Bulletin on July 1, 2011) |
June 29, 2011 |
|
RR No. 8-2011 |
Amends certain provisions under Annex A of RR No. 23-2003 relative to the revised tax classification of new brands of alcohol products and variants thereof (Published in Manila Bulletin on June 23, 2011) |
June 21, 2011 |
|
RR No. 7-2011 |
Prescribes the policies in the tax treatment of campaign contributions and expenditures (Published in Manila Bulletin on June 17, 2011) |
June 14, 2011 |
|
RR No. 5-2011 |
Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits" (Published in Manila Bulletin on March 18, 2011) |
March 16, 2011 |
|
RR No. 6-2011 |
Suspends the implementation of RR No. 2-2011 (Published in Manila Bulletin on March 18, 2011) |
March 16, 2011 |
|
RR No. 4-2011 |
Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes (Published in Manila Bulletin on March 17, 2011) |
March 15, 2011 |
|
RR No. 3-2011 |
Provides the policies, guidelines and procedures on the application for change in accounting period (Published in Manila Bulletin on March 9, 2011) Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F |
March 7, 2011 |
|
RR No. 2-2011 |
Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts (Published in Manila Bulletin on March 4, 2011) |
March 2, 2011 |
|
RR No. 1-2011 |
Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker (Published in Manila Bulletin on February 26, 2011) |
February 24, 2011 |
Previous Years
- 2010 Revenue Regulations
- 2009 Revenue Regulations
- 2008 Revenue Regulations
- 2007 Revenue Regulations
- 2006 Revenue Regulations
- 2005 Revenue Regulations
- 2004 Revenue Regulations
- 2003 Revenue Regulations
- 2002 Revenue Regulations
- 2001 Revenue Regulations
- 2000 Revenue Regulations
- 1999 Revenue Regulations
- 1998 Revenue Regulations
