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60 document(s) in Revenue Regulations
RR No. 4-2026 — Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers
Bringing in Revenues For Nation-building BUREAU OF INTERNAL REVENUE Republic of the Philippines National Office Building Department of Finance Quezon City Date BAGONG PILIPINAS JUN 1 3 2026 REVENUE REGULATIONS NO. 0.0 4 - 2 0 2 6 SUBJECT :Prescribing Guidelines and Procedures for the Availment of a One- Time Abatement of Taxes and/or Penalties for Micro Taxpayers TO : All Internal Revenue Offic…
RR No. 3-2026 — Implementing Executive Order No. 114, Series of 2026 "Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8424 or the National Internal Revenue Code of 1997, As Amended" Digest | Full Text
REVENUE REGULATIONS NO. 3-2026 issued on April 17, 2026 implements Executive Order (EO) No. 114, Series of 2026 titled "Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8424 or the National Internal Revenue Code of 1997, As Amended". Beginning April 17, 2026, the imposition of Excise Taxes on the following covered petroleum p…
RR No. 2-2026 — Guidelines in the Availment of the Fiscal Incentives Under Section 38 of Republic Act No. 12120, Otherwise Known as the "Philippine Natural Gas Industry Development Act"
REPUBLICOF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG MAR 05 2026 REVENUE REGULATIONS NO. 0 0 2 - 2 0 2 6 SUBJECT Guidelines in the Availment of the Fiscal Incentives Under Section 38 of Republic Act No.12120,Otherwise Known as the Philippine Natural Gas Industry Development A…
RR No. 1-2026 — Amending Section 3, 4, and 7 of RR No. 9-2025 to clarify filing and payment rule for VAT on local ale , provide optional value-added tax (VAT) regi tration for certain Regi tered Bu ine Enterpri e (RBE ), extend the deadline for y tem reconfiguration, and exclude certain enterpri e and activitie from the coverage of VAT on local ale of RBE under Section 295(D) of the NI
Bringing In Revenues for Natton-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BiR National Office Building Diliman, Quezon Ciry PILIPINAS BAGONG DEC 1 0 2025 REVENUE REGULATIONS NO. 001-2026 SUBJECT: Amending Sections 3, 4, and 7 of Revenue Regulations (RR) No. 9-2025 to Clarify Filing and Payment Rules for VAT on Local Sales, Provide Optional Value-Added…
RR No. 28-2025 — Implements the enhanced version of the Electronic Documentary Stamp Tax System (Date Posted: December 22, 2025)
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Quezon City PILIPINAS BAGONG APR 2 1 2025 REVENUE REGULATIONS NO.0 2 8 -2 0 25 SUBJECT :Implementing the Enhanced Version of the Electronic Documentary Stamp Tax System TO : All Internal Revenue Officials, Employees and Others Concerned Internal Revenue Code (NI…
RR No. 29-2025 — Further amends the "De Minimis" benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the ceiling of non-taxable benefits (Date Posted: December 22, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BAGONG Bringing In Revenues for Nation-Building PILIPINAS OCT 272025 REVENUE REGULATIONS NO.0 2 9_ - 2 0 2 5 SUBJECT Further Amending the De Minimis" Benefits Provisions of Revenue Regulations (RR) No. 2-98, as Amended, Increasing the Ceiling of Non- Taxable Benefits TO All Internal Revenue OfficialsEmployees and Oth…
RR No. 27-2025 — Amends Section 8 of Revenue Regulations No. 25-2003 on the Tax Treatment on Subsequent Sale, Transfer or Exchange of Tax-Exempt Automobile by a Tax-Exempt Person/Entity to a Non-Exempt Person/Entity (Date Posted: October 21, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing in Revenues for Nation-Building OCT 16" 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO.-0 2 7 - 2 025 SUBJECT: Amends. Section 8 of Revenue Regulations No. 25-2003 on the Tax Treatment Tax-Exempt Person/Entity to a Non-Exempt Person/Entity on Subsequent Sale, Transfer or Exchange of Tax-Exempt Automobile by a T…
RR No. 26-2025 — Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayers (Date Posted: October 16, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Bringing in Revenues for Nation-building PILIPINAS BAGONG September 5, 2025 REVENUE REGULATIONS NO._ 0 2 6 - 2 025 SUBJECT:Amending the Transitory Provisions of Revenue Regulations No.11- 2025 Extending the Compliance Period for Electronic Invoice Issuance by Covered Taxpayers TO :All Internal Revenue Of…
RR No. 25-2025 — Suspends the Implementation of the Requirement to Post a Bond under Section 160 of the National Internal Revenue Code of 1997, as Amended, for Importers and Manufacturers of Petroleum Products (Date Posted: October 3, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing in Revenues For Nation-Building PILIPINAS BAGONG June 13,2025 REVENUE REGULATIONS N( 025 - 2025 SUBJECT: Suspends the Implementation of the Requirement to Post a Bond under Section and Manufacturers of Petroleum Products 160 of the National Internal Revenue Code of 1997,as Amended,for Importers TO: All Inte…
RR No. 24-2025 — Further amending the pertinent provisions of Section 2.57.2.(I) under RR No. 2-98, as amended by RR No. 11-2018, RR No. 7-2019 and RR No. 31-2020, on the imposition of Creditable Withholding Tax on Top Withholding Agents (Date Posted: September 25, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building Quezon City SEP 2 5. 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO. 0 2 4 - 2 0 25 SUBJECT: Further Amending the Pertinent Provisions of Section 2.57.2.(I) under Revenue Regulations (RR) No. 2-98, as Amended by RR No. 11-2018, RR No. 7-2019 and RR No. 31-2020, on the Imposition …
RR No. 23-2025 — Updated Policie , Guideline and Procedure in the Implementation of the Tax Sub idy Granted by the Fi cal Incentive Review Board (FIRB) to the Armed Force of the Philippine Commi ary and Exchange Service (AFPCES) (Date Po ted: September 3, 2025) Dige t |
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG AUG 11 2025 REVENUE REGULATIONS NO. 0 23 2 0.25 SUBJECT :Updated Implementation of the Tax Subsidy Granted by the Fiscal Incentives Review Board (FIRB to the Armed Forces of the Philippines Commissary and Exchange Service (AF…
RR No. 22-2025 — Further Amending Pertinent Provisions of Revenue Regulations 17-2011 to Implement Section 9 of Republic Act (RA) No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act", on Additional Deduction of Qualified Employer's Actual Contributions Made to Personal Equity and Retirement Acccount (PERA) Under RA No. 9505, Otherwise Known as the "PERA Act of 2008" (Date P
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building AUG 08 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO.022-2025 SUBJECT: Further Amending Pertinent Provisions of Revenue Regulations 7-201l to Implement Section 9 of Republic Act RA No.122|4,Otherwise Known as the Employer's Actual Contributions Made to Personal Equity and Retirem…
RR No. 20-2025 — Implementing the Rate Adjustment of Stock Transaction Tax (STT) and the Imposition of the STT on the Sale of Exchange of Domestic Shares of Stocks and Other Securities Listed and Traded Through a Foreign Stock Exchange Under Section 17 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" (Date Posted: August 5, 2025)
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Que=on City AUG 0 5 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO.0 2 0 - 2 0 2 5 SUBJECT Implementing the Rate Adjustment of Stock Transaction Tax (STT) and the Imposition of the STT on the Sale or Exchange of Republic Act No. 12214, Otherwise Known as t…
RR No. 18-2025 — Amending Pertinent Provisions of Revenue Regulations No. 25-2003, as Amended, to Implement Section 149 of the National Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" (Date Posted: August 5, 2025)
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City AUG 0 5 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO. 018-2025 SUBJECT Amending Pertinent Provisions of Revenue Regulations No. 25- Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known …
RR No. 19-2025 — Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" (Date Posted: August 5, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Que=on City PILIPINAS BAGONG AUIG 0 5 2025 REVENUE REGULATIONS NO. 019-2025 SUBJECT Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known…
RR No. 21-2025 — Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as Amended (Date Posted: August 5, 2025)
REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Bringing In Revenues for Nation-Building NATIONAL OFFICE BUILDING QUEZON CITY PILIPINAS BAGONG AUG 0 5 2025 REVENUE REGULATONS NO 021-2025 SUBJECT Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as theCapital MarketsEfficiency Promotion Acton Sections 22,24,25,27,28,32,34,38,39,and 42…
RR No. 17-2025 — Amending Sections 3 and 4 of Revenue Regulations (RR) No. 16-2024 on the Updated Floor Price of Cigarette, Heated Tobacco and Vapor Products (Date Posted: July 18, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues For Nation-Building PILIPINAS BAGONG May 26, 2025 REVENUE REGULATIONS NO.0 1 7 - 2 0 2 5 SUBJECT Amending Sections 3 and 4 of Revenue Regulations (RR) No. 16-2024 on the Updated Floor Price of Cigarette,Heated Tobacco, and Vapor Products TO All Internal Revenue Officers and Others Concerned SEC…
RR No. 16-2025 — Amending certain provisions of RR No. 6-2019, as amended by RR No. 10-2023 and RR No. 17-2021, to provide extension on the period of submission of documentary requirements for Estate Tax Amnesty availment pursuant to R.A. No. 11956, further amending R.A. No. 111213, otherwise known as the "Tax Amnesty Act", as amended by R.A. No. 11569
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG JUN 2 4 2025 REVENUE REGULATIONS NO. 016 - 2025 SUBJECT Amending Certain Provisions of Revenue Regulations No. 6- Revenue Regulations No. 17-2021, to Provide Extension on 2019, as amended by Revenue Regulations No. 10-2023 and the Period of Submission of Docum…
RR No. 15-2025 — Revised Private Retirement Benefit Plan Regulations (Date Posted: April 30, 2025) Digest | Full Text
REVENUE REGULATIONS NO. 15-2025 issued on April 29, 2025 prescribes the Revised Private Retirement Benefit Plan Regulations. A Retirement Plan which is duly approved by the Bureau of Internal Revenue ("BIR") through the Commissioner of Internal Revenue ("Commissioner") or his authorized representatives, and was issued a certificate of tax qualification for tax exemption ("Tax Qualified Plan"…
RR No. 14-2025 — Amending Section 14 of the Revenue Regulations No. 3-2025 on the prescribed policies and guidelines for the implementation of Republic Act No. 12023, titled "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
Bringing In Revenues for Nation-Building BUREAU OFINTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG April 2, 2025 REVENUE REGULATIONS NO. 014 -2025 SUBJECT: Amending Section 14 of the Revenue Regulations No. 3-2025 on the No. 12023, entitled "An Act Amending Sections 105, 108,109, 110, 113, 114, 115, 128,236 and 288 and Addi…
RR No. 13-2025 — Consolidated provisions to simplify and streamline the procedures and requirements relative to the availment of the tax exemptions and incentives granted to the participating private entities under RA No. 8525 (Adopt-a-School Act of 1998), RA No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax Code (Date Posted: April 2, 2025)
BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS FFB 2 0_2025 BAGONG REVENUE REGULATIONS NO.01 3 - 2 0-2 5 SUBJECT:Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities Under Repub…
RR No. 12-2025 — Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remedies (Date Posted: March 6, 2025)
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE NOV 2 9 2024 REVENUE REGULATIONS NO. 0 1 2 - 2 0 2 5 SUBJECT -69, Relative to the Due Process Requirement in the Service and Execution of Summary Remedies Further Amending Section 5 of Revenue Regulations (RR) No. 3 TO All Internal Revenue Officers and Others Concerned 207 and 208 of the National Internal Revenue Cod…
RR No. 5-2025 — Amending Revenue Regulations No. 2-98 Relative to the Withholding Tax Rates on Certain Income Payments Subject to Creditable Withholding Tax Pursuant to Section 57 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 (Date Posted: February 27, 2025)
Bringing In Revenues for Nation-Buildlng BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City FEB 2 5 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO. 0 0_5 - 2 0 2 5 SUBJECT National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 Amending Revenue Rcgulations No. 2-98 Relative to the Withholding Tax Rates on Certain I…
RR No. 6-2025 — Implementing Section 135 on Petroleum Products Sold to International Carriers and Exempt Entities or Agencies and the new Section 135-A on Refund of Excise Tax on Petroleum Products of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 (Date Posted: February 27, 2025)
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City FEB 2 5 2025 PILIPINAS BagOnG REVENUE REGULATIONSNO. 0 0.6 - 2.0 2 5 SUBJECT Implementing Section 135 on Pctroleum Products SoId to new Section 135-A on Refund of Excise Tax on Petroleum amended by Republic Act No. 12066 International Carriers…
RR No. 11-2025 — Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066 (Date Posted: February 27, 2025)
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City FEB 2 5 2025 PILIPINAS BAGONg REVENUE REGULATIONNO.0 1 1 -- 2 0 2 5 SUBJECT Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066 TO All Intermal Revenue Officials, …
RR No. 9-2025 — Implementing Pertinent Provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066, Particularly on the Treatment of Local Sales of Goods and/or Services by Registered Business Enterprises (RBEs) (Date Posted: February 27, 2025)
Bringing In Revenues for Nation-Bui!ding BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City FEB 2 5 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO. 009-2025 SUBJECT Implementing Pertinent Provision of Section 295(D) of the Business Enterprises (RBEs) National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republi…
RR No. 10-2025 — Amending the Pertinent Provisions of Revenue Regulations No. 16-2005 to Implement the Value-Added Tax Provisions under Sections 106, 108, 109, and 112 the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 (Date Posted: February 27, 2025)
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG FEB 2 5 2025 REVENUE REGULATIONS NO.0 1 0 - 2 0 2 5 SUBJECT Revenue Code of 1997,as Amended by Republic Act No. 12066 No. 16-2005 to Implement the Value-Added Tax Provisions Amending the Pertinent Provisions of Revenue Regula…
RR No. 7-2025 — Implementing the Amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 (Date Posted: February 27, 2025)
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City FEB 2 5 2025 PILIPINAS BAGONG REVENUE REGULATIONSNO._0.0 7 -- 2 0 2 5 SUBJECT National Internal Revenue Code of 1997, as Amended by Implementing the Amendments to Sections 27, 28, and 34 of the Republic Act No. 12066 TO All Internal Revenue O…
RR No. 8-2025 — Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as Amended by Section 9 and 11 of Republic Act No. 12066 on the Procedures in the Resolution of Requests for Reconsideration on the Denial of Claims for Refund (Date Posted: February 27, 2025)
REPUBLIC OF THE PHILIPPINES Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE National Office Building DEPARTMENT OF FINANCE Quezon City FEB 2 5 2025 PILIPINAS BAGONG REVENUE REGULATIONSNO. -0 0 8 - 2 0.2 5 SUBJECT Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as Amended by Sections 9 and 11 of Republic Act No. 12066 on the Procedures in…
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 (Date Posted: January 30, 2025)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAgOng JAN 3 0 2025 REVENUE REGULATIONS NO. ! 004-2025 SUBJECT: Further Amending the "De Minimis" Benefits Provisions of Revenue Regulations No. 2-98, as Amended, Increasing the Clothing Allowance Pursuant! to Republic Act No. 11975, the Fiscal Year 2024 General Appro…
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. (Date Posted: January 17, 2025)
Bringing In Revenues for Nation-Building BUREAUOF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City JAN 16 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO. 0 0 3 - 2 0 2 5 SUBJECT: Prescribing Policies and Guidelines for the Implementation of Republic Act No.12023 entitled An Act Amending Sections 105,108,109,110,113,114, National Internal Reve…
RR No. 2-2025 — Implementing the tax provisions of Republic Act No. 9267, otherwise known as "The Securitization Act of 2004" (Date Posted: January 8, 2025)
Bringing In Revenues for Nation-Buiiding BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City JAN 0 9 2025 PILIPINAS BAGONG REVENUE REGULATIONS NO. 0 0 2 - 2 0 2 5 SUBJECT Otherwise Known as "The Securitization Act of 2004 Impiementing theTax Provisions of Republic Act No. 9267, TO * All Internal Revenue Officers, Employees and Others…
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) (Date Posted: January
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG REVENUE REGULATIONS NO..0 0 1 - 2 0 2 5 SUBJECT Further Amending Section 9 of Revenue Regulations No. 25-2003 Y. ..DANIEL KAHULUGAN AOI TIME: BUREAU OFINTERNAt REVENUE Relative to the Documentary Requirements to be Submitted …
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 (Date posted: December 17, 2024) Digest | Full Text | Annex A
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing Ir Revenues for Nation-Building EEC 17' 202 PILIPINAS BAGONG REVENUE REGULATIONS NO.0_1.8 -2024 SUBJECT of 1997, as amended by Republic Act No. 12066, Or the CREATE Implementing Section 32(B)(5) of the Nationat Intemal Revenue Code MORE Act TO All Intemal Revenue Officers, and others concerned Republic Act (…
RR No. 17-2024 — Prescribing the presentation of tax clearance prior to final settlement of government contracts (Date Posted: September 17, 2024)
@ BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE National Office Building DEPARTMENT OF FINANCE Quezon City BY: ADMIN UNTM& 3$ SE 17 22 CFpi7 SEP 1 7.2024 t 4 REVENUE REGULATIONS NO. 0 1 7 - 2 0 2 4 SUBJECT: Prescribing the Presentation of Tax Clearance Prior to Final Settlement of Government Contracts TO All Internal Revenue Off…
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 (Date Posted: September 17, 2024)
@R) RECOROS MANAGEMENT DIVESION REPUBLIC OF THE PHILIPPINES . I F::i T. BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE SEP 1 8 2027 ILCLIVLL SFP 16 2024 SEP: b zut admin unit Iifvi Zo3 pW REVENUE REGULATIONS NO. 0 1 6 - 2 0 2 4 SUBJECT 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 A…
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 (Date Posted: August 15, 2024)
Republic of the Philippines BUREAU OF INTERNAL REVENUE ESEATDVISION Department of Finance BUREAU OF INTERNAL REVENUE National Office Building Quezon City AHIG 15 2024 1 IAy IL May 3, 2024 REVENUE REGULATIONS NO. 0 1 5 - 2 0 2 4 SUBJECT:Prescribing Policies and Guidelines in the Mandatory Registration of Persons Engaged in Business and Administrative Sanctions and Criminal Liabilities for Non…
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 (Date Posted: August 14, 2024)
BUREAUOF INTERNALREVENUE INTENNAL CONMUNICATIONS DIVISION a_ASmsr AUG 14 20?4 REPUBLIC OF THE PHILIPPINES EVS BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE AUG 1 4 2024 National Office Building Quezon City BY: ARMIN UNIT TIME: N-OY MAY 3 0 2024 REVENUE REGULATIONS NO. 0 1 4 - 2 0 2 4 SUBJECT Rules and Regulations Governing the Modes of Disposition of Seized/Forfeited Articles in Line w…
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 deadlin
REPUBLIC OF THE PHILIPPINES S BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE AUG 0 8 2024 Quezon City BY: admin unit - 1 TIME : 940M July 24, 2024 REVENUE REGULATIONS NO. 0 1 3 - 2 0 2 4 SUBJECT : Providing Extension of the Deadlines for the Filing of Tax Returns and Payment of the Corresponding Taxes Due Thereon, Including Submission C…
RR No. 12-2024 — Amending Sections 5 and 6 of RR No. 3-2019 on the validity of Certificate Authorizing Registration and its revalidation (Date Posted: June 20, 2024) Effectivity Date: July 5, 2024
R BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE tnTityT ID:0A JUN 20 2024 gU 1f RECORDS MGT. DIVISION REVENUE REGULATIONS NO._/ Z-- 2024 SUBJECT: Amending Sections 5 and 6 of Revenue Regulations (RR) No. 3-2019, on the Validity of Certificate Authorizing Registration (eCAR) and its Revalidation TO: All Internal Revenue Offici…
RR No. 11-2024 — Amending the transitory provisions of Revenue Regulations No. 7-2024 relative to the deadlines for compliance with the invoicing requirements (Date Posted: June 13, 2024)
3UREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION NnTN G0 i:3D Ptw JUJN 13. 2024 May 27, 2024 REVENUE REGULATIONS NO. //- 2024 SUBJECT : Amending the Transitory Provisions of Revenue Regulations No. 7- 2024 Relative to the Deadlines for Compliance with the Invoicing Requirements TO : All Internal Revenue Of…
RR No. 8-2024 — Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers (Date Posted: April 12, 2024)
BUREAUOF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE FnTTiYr APk 11 2024 National Office Building Quezon City RECORDS MGT. DIVISION }7JC7}U MAR_2_2 2024 REVENUE REGULATIONS NO._8-Z024 SUBJECT Implementing Section 21(b) of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 11976, otherwise known as the "Ease of Paying Tax…
RR No. 3-2024 — Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV - Value-Added Tax and Title V - Percentage Tax of the Tax Code of 1997, as amended (Date Posted: April 12, 2024)
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION DanTYt 23PM APR 11 20?44 CUt MAR _2_2 2024 REVENUE REGULATIONS NO. -224 SUBJECT: Implementing the Amendments Introduced by Republic Act No. 11976, Tax of the National Internal Revenue Code of 1997, as amended (Tax Code} Otherwise Known…
RR No. 5-2024 — Implements Sections 76(C), 112(C), 112(D), 204(C), 229 and 269(J) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refunds (Date Posted: April 12, 2024)
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City MAR 2 2 2024 BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION NnCTYYr 4 13W APR 11 2024 Ai CU REVENUE REGULATIONS NO. 5 -2 SUBJECT : Implementing Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 11976,…
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 Tax Code of 1997, as amended by RA 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 (Date Posted: April 12, 2024)
BUREAU OFIN RNALREMENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT.OF FINANCE BUREAU OF INTERNAL REVENUE NNTTIYN 43 APR 11 2024 Quezon City UEUGT 1L RECORDS MGT.DIVISION MAR 2 2 2024 REVENUE REGULATIONS NO.4-262 SUBJECT :Implementing Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), Republic Act No. 11976, Otherwise Known as the "Ease of Paying and Other Matters Affecting the Declaration of Ta…
RR No. 6-2024 — Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro and small taxpayers (Date Posted: April 12, 2024)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City BUREAU OF iNTERNAL REVENUE RECORDS MGT. DIVISION tnttt M "APR 11 2024 Son MAR_2 2 2024 REVENUE REGULATIONS NC 6-202A SUBJECT:Implementing Section 45 of Republic Act No. 11976, otherwise known as Penalty Rates for Micro and Small Taxpayers the "Ease of Paying Taxes Act", on Impositio…
RR No. 7-2024 — Implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements (Date Posted: April 12, 2024)
BUREAU OF INTERNAL REVENUE dndTyii fA E BUREAYL OH FUTTE AMREYENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECORDS MGT. DIVISION 415 PM u APR 11 2J24 MAR_2 2 2024 REVENUE REGULATIONS NO. 7-2924 SUBJECT:Implementing Sections 113, 235, 236, 237, 238, 242, 243 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. Registration Procedures and Invoicing R…
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 (Published in Manila Bulletin on December 27, 2023)
REPUBLIC OF THE PHILIPPINES FRUREAU OF INTEENALREVENUE NYYN e BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City RECORDS MGIOIVIS.UN 0 l:50 fw bEC 21 2023 jU DEC2 1'2023 REVENUE REGULATIONS N0. /G- 2023 SUBJECT Further Amending the Provisions of Revenue Regulations No. 2-98, as Amended. to Impose Withholding Tax on Gross Remittances Made by Electronic Marketp…
RR No. 15-2023 — Implement the grant of Donor' Tax exemption on the donation of imported capital equipment, raw material , pare part , or acce orie directly and exclu ively u ed by Regi tered Bu ine Enterpri e under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, a amended (Publi hed in Malaya on December 18, 2023) Dige t |
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE DEC 1 3 2023 REVENUE REGULATIONS NO..15 : &0&C SUBJECT Implementing the Grant of Donor's Tax Exemption on the Donation of Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as Imported Capital Equipment, Raw Materials, Spare Parts, or "Accessories Directly and Exclusively Used by Registered Business E…
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 (Published in Malaya on November 15, 2023)
FAOP INTENSLREVENUE BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City 2:30F 10 2023 SION OCT 0 .2 2023 REVENUE REGULATIONS NO. 14-2023 SUBJECT : Further Amending the Pertinent Provisions of Revenue Regulations No. 2-98, as Amended, to Impose Creditable Withholding Tax on Certain Income Payments by Joint Ventures/Consortiums TO : All Internal Revenue Offi…
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) (Published in Malaya on November 15, 2023) Dige
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City NOV 1 0 2023 REVENUE REGULATIONS NO. 13 - 2O23 SUBJECT: Prescribing Policies and Guidetines for the Optional VAT-Registration of Registered Business Enterprises Classified as Domestic Market for Enterprises (CREATE) ACT Enterprise under the Five Percent (5%) Tax on Gross Income E…
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)
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE National Office Building Quezon City OCT 0 2 2023 REVENUE REGULATIONS NO./&- Q023 SUBJECT Implementing Section 237 of the Nationai Internal Revenue Code of 1997. by Agricultural Producers as Amended, on the Issuance of Receipts or Sales or Commercial Invoices TO All Internal Revenue Officers and Others Concerned int…
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 (Published in Malaya on September 15, 2023)
TBUREAU OF INTERNTE REVENUE NANYTS IDOA SEP 14 2023 X Bureau oF INTERNAL COM NS BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance Quezon City RECordS MGt. DiViSION eL I SEP March 6, 2023 REVENUE REGULATIONS NO._11- 2023 SUBJECT PRESCRIBING THE USE OF ELECTRONIC MAIL (E-MAIL) AND ELECTRONIC SIGNATURE AS ADDITIONAL MODE OF SERVICE OF THE WARRANT OF GARNISHMENT PURSUAN…
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 (Published in Manila Bulletin on September 12, 2023)
REPUBLIC OF THE PHILIPPINES BUREAU OF INTEBNAIPREVENUE DEPARTMENT OF FINANCE $EP.B 2023 REVENUE REGULATIONS NO. /0: 20.3 3 SUBJECT: Amending Certain Provisions of Revenue Regulations No. 6-2019, as amended to Implement the Extension on the Period of Availment of the Estate Tax-i Otherwise Known as the "Tax Amnesty Act", as amended by RA No. 11569 Amnesty Pursuant to Republic Act No. 11956, Fur…
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 (Published in Manila Bulletin on August 3, 2023) Digest | Full Text | Annex A
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUReAU OF INTerNAL REVENUE Ti NRYN IT10"Am AUG 03 2923 5 RECORdS MGt: dIVISION vuT April 11, 2023 REVENUE REGULATIONS NO. .9- 2023 SUBJECT: Rules and Regulations Governing the Imposition of Excise Tax on Perfumes and Toilet Waters as Provided under Section 150(b) of the National Internal Revenue Code of 1997, as Amend…
RR No. 8-2023 — Clarifie the information that hall appear in the official receipt / ale invoice on purcha e of Senior Citizen (SC ) and Per on With Di abilitie (PWD ) through online (E-Commerce) or mobile application , in relation to Revenue Regulation (RR) No. 10-2015 (Publi hed in Manila Bulletin on July 31, 2023) Dige t |
051- BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building JUL 25' 2023 REVENUE REGULATIONS No. 8-2023 SUBJECT Official Receipts/Sales Invoices On Purchases of Senior Citizens (SCs) And Applications, In Relation To Revenue Regulations (RR) No. 10-2015 Persons With Disabilities (PWDs) Through Online (E-Commerce) or Mobile TO : All Internal Revenu…
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" (Published in Manila Bulletin on July 12, 2023)
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City JUN :3 0 2023 REVENUE REGULATIONS NO.7- 2023 SUBJECT : Amending Certain Provisions of Revenue Regulations (RR) Nos. 17-2011 and 2-2022, Implementing Republic Act (RA) No. 9505, Otherwise Known as the "Personal Equity and Retirement Account (PERA) Act of 2008" TO All Internal Revenue Officers and Others Con…
RR No. 6-2023 — Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns (Published in Manila Bulletin on June 16, 2023)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHLJPPINES DEPARTMENT OF FINANCE BUrEAU OF INTErnAL REVENUE nnTTIYN doS PM JUN 13 2023 RECORDS MGT. DIVISION TCJ 0 April 11, 2023 Revenue regulations no. 6-2073 SUBJECT Amending Certain Provisions of Revenue Regulations No. 13-2010 Regarding Late/Out-of-District Filing of Tax Returns TO All Internal Revenue Officers, Authorized Agent Banks, and Other …
RR No. 5-2023 — Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation (Published in Manila Times on May 10, 2023) DIgest | Full Text | Annex A | Annex B
DuREAUnF iD- JENU BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE MAY 0 5 2023 :36 Fm T Quezon City Records mgt. division March 7,2023 REVENUE REGULATIONS NO. 5-2023 SUBJECT Amending Revenue Regulations No. 5-2021 on the Requirements in Availing the Income Tax Exemption of Foreign-Sourced Dividends Received by a Domestic Corporation TO All Internal Revenue Offic…
RR No. 4-2023 — Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms) (Published in Manila Times on May 8, 2023)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City February 2, 2023 BureAU oF iNtER tAi ReVenUe c ReCords MGt. DiVisICN Iviy 4TT MAY 04 2023 t0:44 Aw w}D REVENUE REGULATIONS No.-04- 223 SUBJECT: Amending Section 2 of Revenue Regulations (RR) No. 9-2016, Coverage Internal Revenue Forms (eBiRForms) of Taxpayers Required to File Returns…