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2012 Revenue Regulations
No. of
Issuance Subject Matter
Date of Issue
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)
Digest | Full Text
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)
Digest | Full Text
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)
Digest | Full Text
February 20,
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)
Digest | Full Text
March 28, 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)
| Full Text
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, amending RR Nos. 2-1998 and 7-2008
(Published in Manila Bulletin on April 4, 2012)
| Full Text
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)
| Full Text | Annex A
April 2, 2012
2011 Revenue Regulations
No. of
Issuance Subject Matter
Date of Issue
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)
Digest | Full Text
February 24,
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)
Digest | Full Text | Annex A
March 2, 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. 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)
Digest | Full Text
March 15,
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)
Digest | Full Text
March 16,
2011
RR No. 6-
2011
Suspends the implementation of RR No. 2-2011
(Published in Manila Bulletin on March 18, 2011)
Digest | Full Text
March 16,
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)
Digest | Full Text
June 14, 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)
Digest | Full Text | Annex A
June 21, 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)
Digest | Full Text
June 29, 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)
Digest | Full Text
July 7, 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)
Digest | Full Text
July 20, 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)
Digest | Full Text
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)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
July 25, 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)
Digest | Full Text
July 29, 2011
RR No. 15-
2011
Amends Section 5 of Revenue Regulations No. 12-2011
(Published in Manila Bulletin on September 2, 2011)
Digest | Full Text
August 31,
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)
Digest | Full Text
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)
Digest | Full Text
October 28,
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)
Digest | Full Text
November 21,
2011
RR No. 19-
2011
Prescribes the new Income Tax forms
(Published in Manila Bulletin on December 12, 2011)
Digest | Full Text | 1700 | 1701 | 1702
December 9,
2011
2010 Revenue Regulations
No. of
Issuance Subject Matter
Date of Issue
RR No. 1-
2010
Amends further Section 3 of RR No. 9-2001, as amended,
expanding the coverage of taxpayers required to file
returns and pay taxes through the BIR’s Electronic Filing
and Payment System (eFPS)
(published in Manila Bulletin on January 21, 2010)
Digest | Full Text
January 21,
2010
RR No. 2-
2010
Amends Sections 6 and 7 of RR No. 16-2008 with respect to
the determination of the Optional Standard Deduction
(OSD) of General Professional Partnerships and the
partners thereof, as well as the manner and period for
making the election to claim OSD in the Income Tax
Returns
(published in Manila Bulletin on February 26, 2010)
Digest | Full Text
February 24,
2010
RR No. 3-
2010
Provides the rationale and guidelines for the submission of
the Statement of Management Responsibility
(published in Manila Bulletin on February 27, 2010)
Digest | Full Text
February 26,
2010
RR No. 4-
2010
Amends RR No. 11-2006 relative to the accreditation of tax
practitioners/agents as a prerequisite to their practice or
representation before the Bureau of Internal Revenue
(published in Manila Bulletin on February 27, 2010)
Digest | Full Text
February 26,
2010
RR No. 5-
2010
Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining
to the issuance of TIN card and transfer of registration
(published in Manila Bulletin on May 29, 2010)
Digest | Full Text
May 28, 2010
RR No. 6-
2010
Amended Republic Act No. 9576 pertaining to regulations
providing for the policies, guidelines and procedures in the
implementation of the tax subsidy .
June 29, 2010
RR No. 7-
2010
Implementing the tax privileges provisions of Republic Act
No. 9994, otherwise known as “Expanded Senior Citizen
Act of 2010”, and prescribing guidelines for the availment
thereof.
RR No. 8-
2010
Amends RR No. 7-2010 implementing the tax privileges
provisions of RA No. 9994, otherwise known as the
“Expanded Senior Citizens Act of 2010”
(Published in Manila Bulletin on September 7, 2010)
Digest | Full Text
September 3,
2010
RR No. 9-
2010
Provides the policies and guidelines for the abatement of
surcharges and/or compromise penalties in relation to the
filing of tax returns and payment of taxes under certain
conditions
(Published in Manila Bulletin/Philippine Star on September
15, 2010)
Digest | Full Text | Annex A | Annex B | Annex C | Annex
C-1 | Annex D
September 13,
2010
RR No. 10-
2010
Provides the guidelines relative to the exchange of
information pursuant to an existing international
convention or agreement on tax matters
(Published in Manila Bulletin on October 8, 2010)
October 6,
2010
Digest | Full Text
RR No. 11-
2010
Further clarifies the term “Managerial and Technical
Positions” under RR No. 2-98, as amended and modifies for
this purpose RMC No. 41-09 including guidelines on
availment of the 15% preferential Income Tax rate for
qualified filipino personnel employed by Regional or Area
Headquarters and Regional Operating Headquarters of
multinational companies
(Published in Manila Bulletin on October 28, 2010)
Digest | Full Text | Annex A
October 26,
2010
RR No. 12-
2010
Prescribes the policies, guidelines and procedures in the
implementation of the tax subsidy to be granted by the
Fiscal Incentives Review Board to the Millennium Challenge
Account-Philippines for the Philippine Compact Program
(Published in Philippine Star on November 20, 2010)
Digest | Full Text
November 18,
2010
RR No. 13-
2010
Prescribes the policies and guidelines in the acceptance of
late and out-of-district tax returns
(Published in Manila Bulletin on December 13, 2010)
Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex
B-1 | Annex C | Annex C-1 | Annex D
December 10,
2010
RR No. 14-
2010
Amends pertinent provisions of RR Nos. 11-2006 and 4-
2010 on the accreditation of tax practitioners/agents as a
prerequisite to their practice and representation before
the BIR
(Published in Manila Bulletin on December 13, 2010)
Digest | Full Text
December 10,
2010
RR No. 15-
2010
Amends certain provisions of RR No. 21-2002, as amended,
authorizing the Commissioner of Internal Revenue to
prescribe additional procedural and/or documentary
requirements in connection with the preparation and
submission of financial statements accompanying the tax
returns
December 10,
2010
(Published in Manila Bulletin on December 14 , 2010)
Digest | Full Text
RR No. 16-
2010
Prescribes the guidelines, rules and procedures in the filing
of confidential information and the investigation of cases
arising therefrom
(Published in Manila Bulletin on December 14 , 2010)
Digest | Full Text | Annex A
December 10,
2010
RR No. 17-
2010
Consolidates the regulations implementing RA No. 7646,
which authorizes the Commissioner of Internal Revenue to
prescribe the place for payment of internal revenue taxes
by large taxpayers, and prescribes the coverage and
criteria for determining large taxpayers
(Published in Manila Bulletin on December 16 , 2010)
Digest | Full Text
December 14,
2010
2009 Revenue Regulations
No. of
Issuance Subject Matter
Date of Issue
RR No. 1-
2009
Prescribes the rules and regulations to implement RA No.
9442 relative to the tax privileges of persons with disability
and tax incentives for establishments granting sales
discount
(published in Manila Bulletin/Phil.Daily Inquirer on
February 19, 2009)
Digest | Full Text
February 17,
2009
RR No. 2-
2009
Amends further Sections 2.57.2 and 2.58 of Revenue
Regulations No. 2-98, as amended, subjecting to creditable
withholding tax the interest portion of the refund of meter
deposits by MERALCO and other distribution utilities to
residential and non-residential electricity
consumers/customers
(published in Philippine Star on February 28, 2009)
February 26,
2009
Digest | Full Text
RR No. 3-
2009
Amends further RR No. 9-2001 by expanding the EFPS
coverage to include the top 20,000 private corporations
duly identified under RR No. 14-2008
(pubished in Manila Bulletin on April 2, 2009)
Digest | Full Text
March 31,
2009
RR No. 4-
2009
Amends the provisions of Section 24 of Revenue
Regulations No. 3-2006 pertaining to the allocable share of
the Philippine Health Insurance Corporation and the
Department of Health in the annual incremental revenue
under RA No. 9334
(published in Manila Bulletin on May 8, 2009)
Digest | Full Text
May 6, 2009
RR No. 5-
2009
Reverts the venue for the filing of returns and payment of
Capital Gains Tax, Creditable Withholding Tax and
Documentary Stamp Tax due on sale, transfer or exchange
of real property of large taxpayers to the place where the
property is located
(published in Manila Bulletin on May 16, 2009)
Digest | Full text
May 13, 2009
RR No. 6-
2009
Amends further pertinent provisions of Revenue
Regulations No. 2-98, as amended, providing for additional
criteria in the determination of Top 20,000 Private
Corporations, including the threshold on their purchases of
agricultural products and additional transactions subject to
creditable withholding tax on income payments made by
Top 5,000 Individual Taxpayers engaged in trade/business
or practice of profession
(published in Manila Bulletin on July 15, 2009)
Digest | Full Text
July 9, 2009
RR No. 7-
2009
Implements the Electronic Documentary Stamp Tax System
to replace the Documentary Stamp Tax Electronic
Imprinting Machine
(published in Manila Bulletin on October 6, 2009)
Digest | Full Text
October 2,
2009
RR No. 8-
2009
Amends furtehr Sections 2.57.2 and 2.57.3 of RR No. 2-98,
as amended, subjecting to Creditable Withholding Tax the
income paymetns made by political parties and candidates
of local and national elections of all their campaign
expenditures and income payments made by an individual
or juridical person forming part of their campaign
contributions to candidates of local and national elections
and to political parties
(published in Philippine Star on October 27, 2009)
Digest | Full Text
October 23,
2009
RR No. 9-
2009
Promulgates the requirements for the maintenance,
retention and submission of electronic records
(published in Manila Bulletin on December 31, 2009)
Digest | Full Text
December 29,
2009
RR No. 10-
2009
Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as
amended, clarifying that sub-paragraph (W) as recently
issued under RR No. 8-2009 should be sub-paragraph (X)
(Published in Manila Bulletin on December 31, 2009)
Digest | Full Text
December 23,
2009
2008 Revenue Regulations
No. of Issuance
Subject Matter Date of Issue
RR No. 1-2008
Amends certain provisions of RR No. 10-2006, which prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange (published in Manila Bulletin on February 7, 2008) Digest | Full Text
February 5, 2008
RR No. 2-2008
Amends certain rules and regulations relative to the collection and remittance of taxes paid to Authorized Agent Banks (AABs) thru Over-the-Counter and Electronic Filing and Payment System and further amends the Memorandum of Agreement relative to the accreditation of the AABs (published in Manila Bulletin on March 2, 2008) Digest | Full Text | Annex A | Annex A-1 | Annex A-2
February 29, 2008
RR No. 3-2008
Amends certain provisions of existing Revenue Regulations on the granting of outright Excise Tax exemption on removal of excisable articles intended for export or sale/delivery to international carriers or to tax-exempt entities/agencies and prescribes the provisions for availing claims for product replenishment (published in Phil. Daily Inquirer on March 9, 2008) Digest | Full Text | Annex A | Annex B | Annex C
March 7, 2008
RR No. 4-2008
Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers (published in Philippine Star on April 18, 2008) Digest | Full Text
April 17, 2008
RR No. 5-2008
Further amends Revenue Regulations (RR) Nos. 2-98 and 3-98, as last amended by RR No. 10-2000, with respect to "De Minimis Benefits" (published in Manila BUlletin on april 25, 2008) Digest | Full Text
April 23, 2008
RR No. 6-2008
Consolidates the 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 May 5, 2008) Digest | Full Text
May 2, 2008
RR No. 7-2008
Prescribes the regulations to govern the taxation on the sale to the Bangko Sentral ng Pilipinas of gold and other metallic mineral products extracted or produced by small-scale miners and further amends RR No. 2-98, as amended (published in Manila Bulletin on May 12, 2008) Digest | Full Text
May 2, 2008
RR No. 8-2008
Supplements RR No. 09-2004, as amended by RR No. 10-2004, by clarifying that the transactions of Bangko Sentral ng Pilipinas entered into in the exercise of its governmental/regulatory authority are outside of the coverage of the Gross Receipts Tax
August 29, 2008
(published in Philippine Star on August 30, 2008) Digest | Full Text
RR No. 9-2008
Prescribes the manner of computing the basis of the 15% share of the beneficiary provinces in the Excise Tax collection from locally manufactured Virginia-type cigarettes (published in Philippines Star on September 15, 2008) Digest | Full Text
September 12, 2008
RR No. 10-2008
Implements certain provisions of RA No. 9504 entitled "An Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code" relative to the withholding of Income Tax on compensation and other concerns (published in Philippine Star on September 25, 2008) Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
September 24, 2008
RR No. 11-2008
Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellation (published in Philippine Star on September 26, 2008) Digest | Full Text
September 24, 2008
RR No. 12-2008
Prescribes the manner of computing the basis of the 15% allocable share of the beneficiary provinces in the Excise Tax collection from locally manufactured Viginia-type cigarettes (published in Philippine Star on September 27, 2008) Digest | Full Text
September 25, 2008
RR No. 13-2008
Consolidates regulations on advance Value-Added Tax on the sale of refined sugar and amends and/or revokes all revenue issuances issued to this effect and for other related purposes (published in Philippine Star on October 7, 2008) Digest | Full Text | Annex A-B, E-J | Annex C | Annex D
October 6, 2008
RR No. 14-2008
Amends further Section 2.57.2(M) of RR No. 2-98, as amended, increasing the coverage of withholding tax agents who are required to withhold 1% from regular suppliers of goods and 2% from regular suppliers of services from the top 10,000 to top 20,000 private corporations (published in Manila Bulletin on December 10, 2008) | Full Text
December 8, 2008
RR No. 15-2008
Prescribes the manner of computing the incremental revenue to be used as basis of the 15% share of the beneficiary provinces producing burley and native tobacco in the Excise Tax collection from tobacco products under R.A. No. 8240 (published in Manila BUlletin on December 12, 2008) | Full Text
December 10, 2008
RR No. 16-2008
Implements the provisions of Section 34(L) of the Tax Code of 1997, as amended by Section 3 of RA No. 9504, dealing on the Optional Standard Deduction allowed to individuals and corporations in computing their taxable income (published in Philippine Star on December 20, 2008) | Full Text
December 18, 2008
2007 Revenue Regulations
No. of Issuance
Subject Matter Date of Issue
RR No. 1-2007
Amends certain provisions of RR No. 4-2006 which implements the tax privileges provisions of R.A. No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” (published in Manila Bulletin on January 12, 2007) Digest | Full Text
January 11, 2007
RR No. 2-2007
Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 (published in Manila Bulletin on January 12, 2007) Digest | Full Text
January 11, 2007
RR No. 3-2007
Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments (published in Phil. Daily Inquirer on February 16, 2007) Digest | Full Text
February 14, 2007
RR No. 4-2007
Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 (published in Manila Bulletin on March 22, 2007) Digest | Full Text
March 20, 2007
RR No. 5-2007
Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx) (published in Manila Bulletin on May 10, 2007) Digest | Full Text
May 7, 2007
RR No. 6-2007
Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposes (published in Manila Bulletin on May 11, 2007) Digest | Full Text | Annex A-E | Annex F-J
May 9, 2007
RR No. 7-2007
Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns (published in Manila Bulletin on August 12, 2007) Digest | Full Text
August 1, 2007
RR No. 8-2007
Prescribes the additional compliance requirements of concerned taxpayers in the light of mandatory adoption of the Philippine Financial Reporting Standards (published in Manila Bulletin on August 3, 2007) Digest | Full Text
August 1, 2007
RR No. 9-2007
Prescribes the updated minimum monthly/quarterly gross receipts in computing the Percentage Tax of domestic carriers and keepers of garages (published in Philippine Daily inquirer on August 3, 2007) Digest | Full Text
August 1, 2007
RR No. 10-2007
Amends further Section 3 of RR No. 9-2001 expanding the coverage of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment System (published in Philippine Star on August 3, 2007) Digest | Full Text
August 1, 2007
RR No. 11-2007
Suspends the implementation of Revenue Regulations No. 6-2007 entitled “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect, and for Other Related Purposes” (published in Manila Bulletin on August 29, 2007) Digest | Full Text
August 28, 2007
RR No. 12-2007
Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations (published in Manila Bulletin on Oct. 19, 2007 ) Digest | Full Text
October 17, 2007
RR No. 13-2007
Prescribes the policies and procedures for the advance payment of Value-Added Tax/Percentage Tax on the transport of naturally grown planted timber products (published in Philippine Daily Inquirer on Dec. 7, 2007) Digest | Full Text | Annex A
December 5, 2007
RR No. 14-2007
Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives (published in Manila Bulletin on Dec. 14, 2007) Digest | Full Text
December 12, 2007
RR No. 15-2007
Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments (published in Manila Bulletin on Dec. 29, 2007) Digest | Full Text | Annex A | Annex B
December 28, 2007
2006 Revenue Regulations
No. of Issuance
Subject Matter Date of Issue
RR No. 1-2006
Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earners (published in Manila Bulletin on January 9, 2006) Digest | Full Text
January 5, 2006
RR No. 2-2006
Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments (published in Manila Bulletin on January 9, 2006) Digest | Full Text | Annex A | Annex B
January 5, 2006
RR No. 3-2006
Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative thereto (published in Manila Bulletin on January 9, 2006) Digest | Full Text
January 5, 2006
RR No. 4-2006
Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereof (published in Manila Bulletin on February 23, 2006)
Digest | Full Text
February 21, 2006
RR No. 5-2006
Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005 (published in Manila bulletin on April 1, 2006) Digest | Full Text
March 30, 2006
RR No. 6-2006
Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposes (published in Manila Bulletin on May 3, 2006) Digest | Full Text
May 2, 2006
RR No. 7-2006
Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form (published in Manila Bulletin June 17, 2006) Digest | Full Text
June 16, 2006
RR No. 8-2006
Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of Energy (published in Philippine Star on July 12, 2006) Digest | Full Text | Annex A | Annex B | Annex C
July 10, 2006
RR No. 9-2006
Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” (published in Philippine Daily Inquirer on July 13, 2006) Digest | Full Text
July 11, 2006
RR No. 10-2006
Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange (published in Manila Bulletin on July 19, 2006) Digest | Full Text | Appendix A | Appendix B | Appendix C | Appendix D-1 | Appendix D-2 | Appendix E | Appendix F
July 17, 2006
RR No. 11-2006
Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99 (published in Philippine Star on July 24, 2006) Digest | Full Text
July 21, 2006
RR No. 12-2006
Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store System (published in Manila Bulletin on July 24, 2006) Digest | Full Text
July 21, 2006
RR No. 13-2006
Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to financial statements acceptable to the BIR (published in Philippine Daily Inquirer on Sept. 5, 2006) Digest | Full Text
August 31, 2006
RR No. 14-2006
Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof (published in Philippine Daily Inquirer on Sept. 5, 2006) Digest | Full Text
September 1, 2006
RR No. 15-2006
Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 (published in Philippine Star on Sept. 28, 2006) Digest | Full Text
September 27, 2006
RR No. 16-2006
Prescribes the submission by taxpayers of electronic books of accounts and other accounting records in the course of a tax audit/investigation (published in Philippine Star on Oct. 21, 2006) Digest | Full Text
October 20, 2006
RR No. 17-2006
Prescribes the rules on the accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and/or models and other similar types of machines generating official receipts (published in Manila Bulletin on Oct. 23, 2006) Digest | Full Text
October 20, 2006
RR No. 18-2006
Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditions (published in Manila Bulletin on Nov. 15, 2006) Digest | Full Text
November 14, 2006
2005 Revenue Regulations
No. of Issuance
Subject Matter Date of Issue
RR No. 1-2005
Amends further pertinent provisions of RR Nos. 7-95 and 8-2002 relative to transactions exempt from VAT and the submission of Quarterly Summary List of Sales and Purchases (published in Manila Standard on Feb. 18, 2005) Digest | Full Text
February 11, 2005
RR No. 2-2005
Implements relevant provisions of Republic Act Nos. 7227, 7916, 7903 and 7922 otherwise known as "Bases Conversion and Development Act of 1992," "Special Economic Zone Act of 1995," "Zamboanga City Special Economic Zone Act of 1995" and "Cagayan Special Economic Zone Act of 1995" respectively (published in Manila Times on Feb. 18, 2005) Digest | Full Text
February 15, 2005
RR No. 3-2005
Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government (published in Manila Standard on Feb. 19, 2005) Digest | Full Text | EO No. 398
February 17, 2005
RR No. 4-2005
Prescribes the rules and regulations implementing Bangko Sentral ng Pilipinas Circular No. 472, Series 2005 requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR (published in Daily Tribune on Feb. 19, 2005)
February 17, 2005
Digest | Full Text | BSP Revised Circular No. 472, S 2005
RR No. 5-2005
Prescribes the monthly submission of sales report and other information generated by Cash Register Machines (CRMs) and Point of Sales Machines (POS) and/or any machine sales generating receipt/invoice registered with the BIR (published in Daily Tribune on Feb. 19, 2005) Digest | Full Text
February 17, 2005
RR No. 6-2005
Provides the implementing rules for EO No. 399 directing the BIR to establish the "No Audit Program" (NAP) to enhance tax compliance and increase tax collections (published in Manila Bulletin on March 9, 2005) Digest | Full Text
March 7, 2005
RR No. 7-2005
Amends pertinent provisions of Revenue Regulations No. 4-2000 by providing a new format for the Notice to the Public to be exhibited at place of business (published in Manila Bulletin on April 14, 2005) Digest | Full Text
April 11, 2005
RR No. 8-2005
Amends further pertinent provisions of Revenue Regulations Nos. 2-98 and 3-2004 which provides for the inclusion to income payments subject to Creditable Withholding Tax the Manila Electric Company refund to customers (published in Manila Bulletin on May 19, 2005)
Digest | Full Text | Annex A
May 10, 2005
RR No. 9-2005
Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002” (published in Manila Bulletin on June 1, 2005) Digest | Full Text
May 10, 2005
RR No. 10-2005
Amends certain provisions of Revenue Regulations No. 6-2005 (No Audit Program) resulting from the amendment of EO No. 399 (published in Manila Bulletin on June 1, 2005) Digest | Full Text
May 30, 2005
RR No. 11-2005
Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7916, otherwise known as “The Special Economic Zone Act of 1995” (published in Philippine Star on June 25, 2005) Digest | Full Text
June 23, 2005
RR No. 12-2005
Defines “Gross Income” to implement the tax incentive provision of Republic Act No. 7922, otherwise known as “Cagayan Special Economic Zone Act of 1995” and of Republic Act No. 7903, otherwise known as “Zamboanga City Special Economic Zone Act of 1995” (published in Philippine Star on June 25, 2005) Digest | Full Text
June 23, 2005
RR No. 13-2005
Defines “Gross Income Earned” to implement the tax incentive provision of Republic Act No. 7227, otherwise known as “The Bases Conversion Development Act of 1992” (published in Philippine Star on June 25, 2005) Digest | Full Text
June 23, 2005
RR No. 14-2005
Implements Title IV of the Tax Code by prescribing the Consolidated Value-Added Tax Regulations of 2005 (published in Manila Bulletin on June 29, 2005) Digest | Full Text
June 28, 2005
RR No. 15-2005
Provides policies and guidelines for the abatement of surcharges in relation to the filing of amended tax returns under certain conditions (published in Manila Bulletin and Philippine Star on July 8, 2005) Digest | Full Text
July 7, 2005
RR No. 16-2005
Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005 (published in Manila Times on Oct. 21, 2005) Digest | Full Text
October 19, 2005
RR No. 17-2005
Provides the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Bases Conversion and Development Authority for the Subic-Clark-Tarlac Expressway Project (published in Manila Bulletin on Oct. 21, 2005) Digest | Full Text
October 19, 2005
RR No. 18-2005
Provides the policies, procedures and guidelines in the implementation of the Enhanced Voluntary Assessment Program (EVAP) for taxable year 2004 and prior years under certain conditions (published in Manila Bulletin on Nov. 12, 2005) Digest | Full Text
November 11, 2005
RR No. 19-2005
Temporarily defers until further notice the implementation of RR No. 17-2005 relative to the implementation of the tax subsidy granted by the FIRB to the Bases Conversion Development Authority for the Subic-Clark-Tarlac Expressway Project (published in Manila Bulletin on Nov. 18, 2005) Digest | Full Text
November 15, 2005
2004 Revenue Regulations
No. of Issuance
Subject Matter Date of Issue
RR No. 1-2004
Amends further portions of RR No. 2-98, as amended, exempting marginal income earners from Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops, and all other establishments (published in Manila times on Jan. 22, 2004) Digest | Full Text
January 20, 2004
RR No. 2-2004
Further enhances the rules on the advance payment of VAT on the sale of refined sugar (published in Manila Standard on Feb. 28, 2004) Digest | Full Text
February 26, 2004
RR No. 3-2004
Suspends the implementation of withholding tax on income payments made to suppliers of agricultural products (published in Manila Standard on March 17, 2004) Digest | Full Text
March 12, 2004
RR No. 4-2004
Supplements the rules on the advance payment of Value-Added Tax on sale of refined sugar (published in Taliba on March 31, 2004) Digest | Full Text
March 26, 2004
RR No. 5-2004
Provides for additional tax returns/forms which shall be filed thru the eFPS, as well as expands the coverage and revises the requirements for eFPS enrollment (published in Manila Bulletin on May 22, 2004) Digest | Full Text
May 14, 2004
RR No. 6-2004
Implements the tax exemptions and privileges granted under RA No. 9182, otherwise known as the "Special Purpose Vehicle Act of 2002" (published in Manila Bulletin on May 22, 2004) Digest | Full Text
May 14, 2004
RR No. 7-2004
Excludes medical services rendered by doctors of medicine duly registered with the PRC and services rendered by lawyers duly registered with the IBP from the Value-Added Tax (published in Phiippine Star on May 28, 2004) Digest | Full Text
May 21, 2004
RR No. 8-2004
Supersedes RR No. 7-2001 and RR No. 30-2002 relative to the compromise settlement of internal revenue tax liabilities (published in Philippine Star on may 28, 2004) Digest | Full Text
May 21, 2004
RR No. 9-2004
Implements certain provisions of Republic Act No. 9238, re-imposing the gross receipts tax on banks and non-bank financial intermediaries performing quasi-banking functions and other non-bank financial intermediaries beginning January 1, 2004 (published in Manila Standard on July 1, 2004) Digest | Full Text
June 25, 2004
RR No. 10-2004
Reimposes the Gross Receipts Tax on other non-bank financial intermediaries, which includes pawnshops, beginning January 1, 2004 (published in Manila Standard on Nov. 25, 2004) Digest | Full Text
November 23, 2004
RR No. 11-2004
Prescribes the rules and regulations on the accreditation, registration and use of Cash Register Machines, Point-of-Sale Machines and/or Business Machines Generating Receipts/Invoices (published in Manila times on Jan. 20, 2005) Digest | Full Text | Annex A | Annex B | Annex C
December 21, 2004
RR No. 12-2004
Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003 (published in Manila Standard on Dec. 31, 2004) Digest | Full Text
December 29, 2004
RR No. 13-2004
Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" (published in Manila Standard on Dec. 31, 2004) Digest | Full Text
December 29, 2004
2003 Revenue Regulations
No. of Issuance
Subject Matter Date of Issue
RR No. 1-2003
Imposes Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling and professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003 (published in Phil. Daily Inquirer on Jan. 8, 2003) Digest | Full Text
January 7, 2003
RR No. 2-2003
Consolidates all Revenue Regulations issued on Estate Tax and Donor's Tax, incorporating the amendments introduced by the Tax Reform Act of 1997 (published in Philippine Star on Jan. 18, 2003) Digest | Full Text
January 17, 2003
RR No. 3-2003
Extends the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by persons engaged in the practice of profession or calling professional services rendered by general professional partnerships; services rendered by actors, actresses, talents, singers and emcees; radio and television broadcasters and choreographers; musical, radio, movie, television and stage directors; and professional athletes, as well as services rendered by customs, real estate, stock, immigration and commercial brokers, beginning January 1, 2003 (published in Manila Bulletin on Jan. 30, 2003) Digest | Full Text
January 29, 2003
RR No. 4-2003
Amends certain sections of RR No 14-97, as amended, otherwise known as the Revenue Regulations governing the imposition of excise tax on automobiles (published in Phil. Daily Inquirer on Feb. 1, 2003) Digest | Full Text
January 30, 2003
RR No. 6-2003
Amends Section 4 of RR No. 17-2002 relative to the authority of the Commissioner of Internal revenue to delegate the review and evaluation of the VAAP availments (published in Manila Bulletin On Feb. 11, 2003) Digest | Full Text
February 10, 2003
RR No. 7-2003
Provides guidelines in determining whether a particular real property is a capital asset or an ordinary asset for purposes of imposing Capital Gains Tax, or the ordinary Income Tax, or the Minimum Corporate Income Tax (MCIT) (published in Manila Bulltein on Feb. 13, 2003) Digest | Full Text
February 11, 2003
RR No. 8-2003
Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31,2003, except for the compliance requirements provided in the transitory provisions of the RR (published in Phil. Daily Inquirer on Feb. 20, 2003) Digest | Full Text
February 19, 2003
RR No. 9-2003
Amends certain provisions of RR No. 1-97 and RR No. 2-97 relative to the excise taxation of alcohol products, cigars and cigarettes for the purpose of prescribing the rules and procedures to be observed in the establishment of the current net retail price of new brands and variants of new brands of alcohol and tobacco products (published in Manila Bulletin on February 27, 2003) Digest | Full Text
February 26, 2003
RR No. 10-2003
Implements the tax incentives provisions of Republic Act No. 8525, otherwise known as the "Adopt-a-School Act of 1998" (published in Philippine Star on March 5, 2003) Digest | Full Text
March 4, 2003
RR No. 11-2003
Extends further the deadline for registration and other compliance requirements during the transitory period of the imposition of Value-Added Tax (VAT) on sale of services by professionals and brokers (published in Philippine Star on March 5, 2003) Digest | Full Text
March 4, 2003
RR No. 12-2003
Amends certain provisions of RR No. 18-99 which governs the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies beginning January 1, 2003 (published in Manila Bulletin on March 12, 2003)
Digest | Full Text
March 11, 2003
RR No. 13-2003
Further defers the implementation of RR No. 4-2003, as amended, until May 18, 2003 (published in Phil. Daily Inquirer on March 29, 2003) Digest | Full Text
March 27, 2003
RR No. 14-2003
Amends RR No. 2-98 to simplify the collection of tax through withholding at source on sales of goods or services subject to the 3% Percentage Tax and/or the Value-Added Tax (published in Manila Bulletin on April 4, 2003) Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
April 3, 2003
RR No. 15-2003
Grants taxpayers with accounting period ended December 31, 2002 an extension of time up to April 21, 2003 within which to file their Income Tax returns (published in Manila Bulletin on April 17, 2003) Digest | Full Text
April 16, 2003
RR No. 16-2003
Imposes advance payment of Value-Added Tax or Percentage Tax and of Income Tax on operators of "privilege stores" (or "tiangges"), as well as prescribes the tax obligations of organizers or exhibitors of space for the operation of "privilege stores" (published in Philippine Star on April 30, 2003) Digest | Full Text
April 29, 2003
RR No. 17-2003
Amends further pertinent provisions of RR Nos. 2-98, 8-98 and 13-99, as amended, by providing for additional transactions subject to Creditable Withholding Tax and re-establishing the policy that the Capital Gains Tax on the sale, exchange or other disposition of real property classified as capital assets shall be collected as a Final Withholding Tax (published in Manila Bulletin on May 8, 2003) Digest | Full Text
May 6, 2003
RR No. 18-2003
Defers until June 8, 2003 the implementation of RR No. 4-2003, which pertains to the imposition of Excise Tax on automobiles (published in Phil. Daily Inquirer on May 17, 2003) Digest | Full Text
May 15, 2003
RR No. 19-2003
Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until September 8, 2003 (published in Philippine Star on June 11, 2003) Digest | Full Text
June 9, 2003
RR No. 20-2003
Amends certain provisions of RR No. 18-99, as amended by RR No. 12-2003, governing the imposition of VAT on services of banks, non-bank financial intermediaries and finance companies (published in Manila Bulletin on June 28, 2003) Digest | Full Text
June 27, 2003
RR No. 21-2003
Further amends the Transitory Provisions of RR No. 4-2003, which pertains to the deadlines of submission of inventory list and inventory taking of automobiles (published in Manila Bulletin on July 22, 2003) Digest | Full Text
July 18, 2003
RR No. 22-2003
Implements the revised tax classification of new brands of cigarettes and variants thereof based on the current net retail prices (published in Philippine Star on Aug. 16, 2003) Digest | Full Text | Annex A
August 13, 2003
RR No. 23-2003
Prescribes the revised tax classification of new brands of alcohol products, including variants thereof based on the current net retail prices (published in Manila Bulletin on Aug. 30, 2003) Digest | Full Text | Annex A
August 28, 2003
RR No. 24-2003
Amends RR No. 16-2003 relative to the taxation of Privilege Stores. (published in Manila Standard on Sept. 4, 2003) Digest | Full Text
August 29, 2003
RR No. 25-2003
Amends the Revenue Regulations governing the imposition of Excise Tax on automobiles pursuant to the provisions of Republic Act No. 9224. (published in Manila Times on Sept. 18, 2003) Digest | Full Text
September 16, 2003
RR No. 26-2003
Modifies the procedures of registering manually-printed receipts or sales/commercial invoices prior to their use. (published in Manila Times on Oct. 10, 2003) Digest | Full Text | Annex A | Annex B
October 7, 2003
RR No. 27-2003
Amends the transitory provisions of RR No. 18-99 pertaining to the deadline for the usage of properly stamped unused non-VAT invoices or receipts. (published in Manila Times on Oct. 10, 2003) Digest | Full Text
October 9, 2003
RR No. 28-2003
Amends portions of RR Nos. 2-98 and 4-2002 relative to the issuance of Certificate of Value-Added Tax Withheld at Source on certain income payments made by the Bureau of Treasury. (published in Manila Times on Nov. 25, 2003)
Digest | Full Text
November 20, 2003
RR No. 29-2003
Prescribes the policies and procedures for the advance payment of VAT on the sale of flour. (published in Manila Times on Dec. 2, 2003) Digest | Full Text
December 1, 2003
RR No. 30-2003
Amends further pertinent portions of RR Nos. 2-98 and 8-98, as amended, providing withholding as a mode of remitting final Capital Gains Tax on the sale of real property classified as capital assets by non-resident aliens, increasing the withholding tax rates on certain income payments, inclusion of non-food products in the coverage of expanded withholding tax, providing sanctions to payees who refuse the withholding of tax on their income/receipts, and for other purposes. (published in Manila Bulletin on Dec. 16, 2003) Digest | Full Text
December 15, 2003
RR No. 31-2003
Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board to the Armed Forces of the Philippines Commissary and Exchange Service. (published in Manila times on Dec. 20, 2003) Digest | Full Text
December 18, 2003
2002 Revenue Regulations
No. of Issuance
Subject Matter Date of Issue
RR No. 1-2002
Prescribes the use of new Excise Tax return forms (published in Manila Bulletin on March 28, 2002) Digest | Full Text
March 27, 2002
RR No. 2-2002
Amends the coverage of the Electronic Filing and Payment System (EFPS) by making it mandatory for large taxpayers and optional for certain identified non-large taxpayers to avail of the EFPS in the filing of their tax returns and the payment of taxes due thereon (published in Manila Bulletin on March 28, 2002) Digest | Full Text
March 27, 2002
RR No. 3-2002
Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax (published in Manila Bulletin on March 28, 2002) Digest | Full Text | Annex B
March 27, 2002
RR No. 4-2002
Amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions, and prescribes certain attachments to returns filed (published in Manila Bulletin on April 7, 2002) Digest | Full Text
April 5, 2002
RR No. 5-2002
Prescribes the establishment of electronic linkage with excise establishment (published in Manila Bulletin on May 29, 2002) Digest | Full Text
May 27, 2002
RR No. 6-2002
Withdraws the privileges, incentives and benefits of taxpayers, including that of the last priority in audit, under Revenue Regulations No. 3-90 (published in Philippine Star on June 21, 2002) Digest | Full Text
June 5, 2002
RR No. 7-2002
Rationalizes the issuance of permits by the Bureau of Internal Revenue to establisments subject to Excise Tax (published in Phil. Daily Inquirer on June 27, 2002) Digest | Full Text
June 24, 2002
RR No. 8-2002
Amends further pertinent provisions of RR No 7-95 relative to the time of filing of Quarterly VAT returns; contents and submission of Quarterly Total Monthly Sales and Purchases per supplier or customer, and provides for the penalties and effect of non-submission thereof; and clarifies further the mode of remittance of VAT due from non-residents (published in Phil. Daily Inquirer on June 27, 2002) Digest | Full Text | Attachment 2550 front | Attachment 2550 back
June 24, 2002
RR No. 9-2002
Amends pertinent provisions of RR Nos. 9-2001 and 1-98 relative to the filing of tax returns and payment of taxes thru the Electronic Filing and Payment System (EFPS) (published in Manila Bulletin on July 10, 2002) Digest | Full Text
July 5, 2002
RR No.10-2002
Authorizes the imposition of a ceiling on entertainment, amusement and recreational expenses (published in Philippine Star on July 24, 2002) Digest | Full Text
July 18, 2002
RR No.11-2002
Extends the deadline for the submission of the Application for Revalidation of Issued Permits to establishments subject to Excise Tax as well as provides for appeals mechanism in the revalidation process (published in Manila Bulletin on Aug. 16, 2002) Digest | Full Text
August 8, 2002
RR No.12-2002
Provides the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Abatement Program (VAAP) for taxpayers with underdeclared sales/receipts/income for the calendar and fiscal years 2000, and 2001, and the first and second quarter ending June 30, 2002, pursuant to the RELIEF Program of the Bureau of Internal Revenue, and the consequences for non-availment thereof (published in Phil. Daily Inquirer, Phil. Star and Manila Bulletin on Sept. 13, 2002) Digest | Full Text
September 12, 2002
RR No.13-2002
Amends further RR No. 9-90 which implements the tax subsidy granted to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES) (published in Philippine Star on Sept. 18, 2002) Digest | Full Text
September 13, 2002
RR No.14-2002
Amends further pertinent provisions of RR No. 2-98 by providing for additional income payments to be subjected to withholding tax and clarifying pertinent provisions in relation thereto (published in Manila Bulletin on Sept. 14, 2002) Digest | Full Text
September 13, 2002
RR No.15-2002
Governs the imposition of Income Tax on the Gross Philippine Billings, other income of International Air Carriers and Common Carrier's Tax, as well as the manner of claiming deductions on travel expenses and freight charges incurred (published in Manila Bulletin on Oct. 11, 2002) Digest | Full Text
October 7, 2002
RR No.16-2002
Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks (published in Manila Bulletin and Phil. Daily Inquirer on Oct. 15, 2002) Digest | Full Text
October 14, 2002
RR No.16-A-2002
Prescribes November 19, 2002 as the effectivity date of RR No. 16-2002 relative to the modes of and procedures for the payment of internal revenue taxes through Authorized Agent Banks (published in Phil. Daily Inquirer on Nov. 11, 2002) Digest | Full Text
November 7, 2002
RR No.17-2002
Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002 (published in Philippine Star on Oct. 18, 2002) Digest | Full Text
October 16, 2002
RR No.18-2002
Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP) (published in Philippine Star on Nov. 18, 2002) Digest | Full Text
November 15, 2002
RR No.19-2002
Amends RR No. 3-2002 and further amends RR No. 2-98 relative to the substituted filing of Income Tax return of employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax (published in Phil. Daily Inquirer on Nov. 26, 2002) Digest | Full Text
November 25, 2002
RR No.20-2002
Clarifies the tax treatment of income earned from unregistered activities by enterprises registered under the Bases Conversion and Development Act of 1992 and the Philippine Economic Zone Act of 1995 (published in Phil. Daily Inquirer on Nov. 26, 2002) Digest | Full Text
November 25, 2002
RR No.21-2002
Prescribes the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns (published in Philippine Star on Nov. 28, 2002) Digest | Full Text
November 26, 2002
RR No.22-2002
Prescribes the rules in the sale or disposition of real estate obtained by the government in payment of taxes, penalties or costs arising under Section 216 of the Tax Code (published in Manila Bulletin on Dec. 1, 2002) Digest | Full Text
November 29, 2002
RR No.23-2002
Extends further the deadline for the availment of the Voluntary Assessment and Abatement Program (VAAP) until December 16, 2002 as well as amends certain provisions relative to its coverage and rates (published in Philippine Star on Dec. 3, 2002)
Digest | Full Text
December 2, 2002
RR No.24-2002
Prescribes the information to be periodically required or obtained by the Commissioner of Internal Revenue relative to the registration/recording of transfers of real properties with the Register of Deed/Assessors, as well as provides for the manner of issuance of Certificate Authorizing Registration (published in Manila Bulletin on Dec. 17, 2002) Digest | Full Text
December 16, 2002
RR No.25-2002
Amends RR No. 5-99 relative to the requirements for deductibility of bad debts from gross income (published in Manila Bulletin on Dec. 17, 2002) Digest | Full Text
December 16, 2002
RR No.26-2002
Amends further RR No. 9-2001, as amended, by providing for the staggered filing of returns of taxpayers enrolled in the Electronic Filing and Payment System based on industry classification (published in Manila Bulletin on Dec. 20, 2002) Digest | Full Text
December 19, 2002
RR No.27-2002
Amends RR No. 1-2000 further implementing R.A. No. 8748, entitled "An Act Amending R.A. No. 7916, otherwise known as the Special Economic Zone Act of 1995" (published in Phil. Daily Inquirer on Dec. 20, 2002) Digest | Full Text
December 19, 2002
RR No.28-2002
Extends further the period for the availment of the VAAP until October 31, 2003, subject to the imposition of a progressively increasing additional penalty every month (published in Philippine Star on Dec. 22, 2002) Digest | Full Text
December 20, 2002
RR No.29-2002
Prescribes the updated policies and procedures for the advance payment of Value-Added Tax (VAT) on sale of refined sugar (published in Philippine Star on Dec. 22, 2002) Digest | Full Text
December 20, 2002
RR No.30-2002
Implements certain provisions of the Tax Code relative to the compromise settlement of internal revenue tax liabilitiess superseding RR Nos. 6-2000 and 7-2001 (published in Manila Bulletin on Dec. 27, 2002) Digest | Full Text
December 26, 2002
2001 REVENUE REGULATIONS
No. of
Issuance Subject Matter Date of Issue
RR No. 1-
2001
Extends further the deadline for the accreditation of Tax
Agents to June 30, 2001
Full Text March 5, 2001
RR No. 2- Prescribes the rules and regulations in the implementation March 9, 2001
2001 of the provision on Improperly Accumulated Earnings Tax
Full Text
RR No. 3-
2001
Grants moratorium on the withholding of Income Tax on
the compensation income of public elementary and
secondary school teachers employed by the national
government
Full Text
April 16, 2001
RR No. 4-
2001
Extends up to April 18, 2001 the deadline for the filing of
Income Tax Returns by taxpayers with accounting period
ended December 31, 2000
Full Text
April 16, 2001
RR No. 5-
2001
Revokes the requirement for non-resident citizens,
overseas contract workers and seamen to file information
returns on income derived from sources outside the
Philippines
Full Text
August 1, 2001
RR No. 6-
2001
Amends pertinent provisions of certain revenue issuances
relative to the inclusion of additional taxpayers to be
subject to Final Withholding Tax, revision of the
Withholding Tax rates on certain income payments subject
to Creditable Withholding Tax, time for the filing of various
tax returns and payment of the taxes due thereon and
others
Full Text
August 1, 2001
RR No. 7-
2001
Further implements certain provisions of the Tax Code of
1997 relative to the compromise settlement of internal
revenue tax liabilities
Full Text
August 1, 2001
RR No. 8-
2001
Establishes the policies and procedures governing the
availment of the Voluntary Assessment Program granting
taxpayers the privilege of last priority in the audit and
investigation of all internal revenue taxes for the taxable
year ending December 31, 2000 and all prior years under
certain conditions
Full Text
August 1, 2001
RR No. 9-
2001
Regulates the electronic filing of tax returns and payment
of taxes
Full Text
August 16,
2001
RR No. 10-
2001
Amends RR No. 8-2001 relative to the period of availment
of the Voluntary Assessment Program (VAP), additional
benefits to taxpayers who availed of the VAP and
clarification of some of the conditions for the availment
thereof
Full Text
September 10,
2001
RR No. 11-
2001
Amends RR No. 1-68, as amended, otherwise known as the
Private Retirement Benefit Plan Regulations
Full Text
September 10,
2001
RR No. 12-
2001
Amends pertinent provisions of certain revenue issuances
relative to the revision of the Withholding Tax rates on
certain income payments subject to Withholding Tax,
deferment of the new deadline dates for filing selected tax
returns, reporting requirements for recipients of talent
fees, and for other purposes
Full Text
September 10,
2001
RR No. 13-
2001
Implements the provisions of the Tax Code regarding the
authority of the Commissioner of Internal Revenue to
abate or cancel internal revenue tax liabilities of certain
taxpayers
Full Text
October 10,
2001
RR No. 14-
2001
Implements certain provisions of the Tax Code relative to
the allowance of Net Operating Loss Carry-Over (NOLCO)
as a deduction from gross income
Full Text
October 10,
2001
RR No. 15-
2001
Revises the regulations on the manner of purchase and
affixture or payment of Documentary Stamp Tax on
documents/facilities evidencing taxable transactions
Full Text
October 18,
2001
RR No. 16-
2001
Extends further the deadline for availment of the
Voluntary Assessment Program until December 15, 2001,
and prescribes a more flexible manner of payment of the
October 30,
2001
amount due thereon
Full Text
RR No. 17-
2001
Implements the provisions on Community Mortgage
Program under Republic Act No. 7279, otherwise known as
the "Urban Development and Housing Act of 1992"
Full Text
November 14,
2001
RR No. 18-
2001
Prescribes the guidelines on the monitoring of the basis of
property transferred and shares received, pursuant to a
tax-free exchange of property for shares, as well as
establishes the policies governing the imposition of fees
for the monitoring thereof
Full Text
November 14,
2001
RR No. 19-
2001
Amends/updates the provisions contained in the
agreement between the BIR and the Authorized Agent
Banks relative to the collection of internal revenue tax
liabilities through the banking system
Full Text
November 16,
2001
RR No. 20-
2001
Implements the provisions of Articles 61 and 62 of RA No.
6938, as amended, relative to the availment of tax
exemptions granted to cooperatives
Full Text
November 28,
2001
RR No. 21-
2001
Extends further the deadline for availment of the
Voluntary Assessment Program until December 28, 2001
Full Text
December 19,
2001
2000 Revenue Regulations
No. of
Issuance Subject Matter
Date of Issue
RR No 1-
2000
Amends the provision of RR No. 12-97 in respect of
sharing, distribution and manner of disposition of the 2%
share of the local government units from the 5% special tax
paid by PEZA-registered enterprises
January 6,
2000
Digest
RR No 2-
2000
Prescribes the procedures to be adopted during the
transition period in the phase-out of leaded gasoline in
Metro Manila
Digest
January 15,
2000
RR No 3-
2000
Extends the deadline for the accreditation of tax agents
Digest
August 15,
2000
RR No 4-
2000
Prescribes the posting in place of business of a notice on
the requirement for the issuance of sales/commercial
invoices and/or official receipts by persons engaged in
trade or business, including the exercise of profession
Digest
August 15,
2000
RR No 5-
2000
Prescribes the regulations governing the manner of
issuance of Tax Credit Certificates and the conditions for
their use, revalidation and transfer
Digest
August 15,
2000
RR No 6-
2000
Prescribes the regulations to implement the compromise
settlement of internal revenue tax liabilities of taxpayers
with outstanding receivable accounts and disputed
assessments with the Bureau
Digest
September 25,
2000
RR No 7-
2000
Amends RR No. 2-98 regarding the requirement for list of
income payees
Digest
November 7,
2000
RR No 8-
2000
Amends provisions of RR Nos. 2-98 and 3-98 relative to the
"De Minimis" benefits, Additional Compensation
Allowance, Representation and Transportation Allowance
and Personal Economic Relief Allowance
November 22,
2000
Digest
RR No 9-
2000
Identifies the persons liable and responsible for the
payment/remittance of the Documentary Stamp Tax
Digest
November 22,
2000
RR No. 10-
2000
Amends further RR Nos. 2-98, 3-98 and 8-98 with respect
to the exemption of monetized leave credits of
government officials and employees and the enumeration
of "de minimis" benefits which are exempt from income
tax on compensation and from fringe benefits tax.
Digest
December 29,
2000
RR No. 11-
2000
Prescribes the registration and filing of income tax returns
and payment of income tax, if any, of marginal income
earners with gross sales/receipts not exceeding P
100,000.00 during any twelve (12) month period.
Digest
December 29,
2000
RR No. 12-
2000
Extends further the deadline for the accreditation of tax
agents from December 31, 2000 to February 28, 2001.
Digest
December 29,
2000
RR No. 13-
2000
Implements the provisions of Section 34(B) of the Tax Code
of 1997 relative to the requirements for the deductability
of interest expense from the gross income of a corporation
or an individual engaged in trade, business or in the
practice of profession.
Digest
December 29,
2000
RR No. 14-
2000
Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to
the sale, exchange or disposition by a natural person of his
"principal residence"
Digest
December 29,
2000
1999 Revenue Regulations
No. of
Issuance Subject Matter
Date of Issue
RR No. 10-
1999
Prescribes the procedures for the grant of the permit to
use cash registers and point-of sale machines in lieu of
registered sales invoices or receipts
Digest
August 25,
1999
RR No. 11-
1999
Prescribes the issuance of Taxpayer Identification Number
(TIN) to all taxpayers and qualified applicants and the
mandatory incorporation of TIN in government forms,
papers or documents
Digest
August 30,
1999
RR No. 12-
1999
Implements the provisions of the National Internal
Revenue Code of 1997 governing the rules on assessment
of national internal revenue taxes, fees and charges
Digest
September 14,
1999
RR No. 13-
1999
Prescribes the regulations for the exemption of a citizen or
a resident alien individual from Capital Gains Tax on the
sale, exchange or disposition of his principal residence
Digest
September 14,
1999
RR No. 14-
1999
Amends RR No. 14-97 relative to the imposition of Excise
Taxes on automobiles and other motor vehicles
Digest
October 13,
1999
RR No. 15-
1999
Defines the functions and composition of the Revenue
Regional Accreditation Board and the Revenue National
Accreditation Board, as well as provides the rules for the
accreditation/dis-accreditation of tax practitioners
Digest
November 17,
1999
RR No. 16-
1999
Amends RR No. 1-95 and other related rules and
regulations relative to the grant of tax incentives to
enterprises registered in the Subic Special Economic and
Freeport Zone
Digest
November 23,
1999
RR No. 17-
1999
Prescribes the regulations to implement the 12% increase
in the Excise Tax imposed on distilled spirits, wines,
fermented liquors and cigars and cigarettes packed by
machine effective January 1, 2000
Digest
December 27,
1999
RR No. 18-
1999
Prescribes the regulations relative to the imposition of VAT
on services of banks, non-bank financial intermediaries and
finance companies beginning January 1, 2000
Digest
December 29,
1999
RR No. 19-
1999
Prescribes the regulations relative to the imposition of VAT
beginning January 1, 2000 on the sale of services by
persons engaged in the practice of profession or calling
and professional services rendered by general professional
partnerships; services rendered by actors, actresses,
talents, singers and emcees; radio and television
broadcasters and choreographers; musical, radio, movie,
television and stage directors; and professional athletes
Digest
December 29,
1999
RR No.1-
1999
Prescribes the rules and regulations for the effective
implementation of the tax incentives provided for qualified
jewelry enterprises under Republic Act No. 8502,
otherwise known as the
Digest
January 6,
1999
RR No.2-
1999
Establishes the policies and procedures for the availment
of immunity from audit and investigation of Income Tax,
VAT and Percentage Tax returns filed for taxable year 1998
granted under the Economic Recovery Assistance Payment
(ERAP) Program
Digest
February 9,
1999
RR No.3-
1999
Amends Revenue Regulations No. 12-98 to streamline and
make more efficient the collection of the creditable
withholding tax on income payments from medical
practitioners
Digest
February 15,
1999
RR No.4-
1999
Amends the RMO relative to the payment of Capital Gains
Tax and Documentary Stamp Tax on extra-judicial
foreclosure sale of capital assets initiated by banks, finance
and insurance companies
Digest
March 16,
1999
RR No.5-
1999
Implements Section 34(E) of the Tax Code of 1997 relative
to the requirements for deductibility of bad debts from
gross income
Digest
March 16,
1999
RR No.6-
1999
Extends the deadline until July 15, 1999 for the availment
of immunity from audit or investigation of Income Tax, VAT
and Percentage Tax returns under the Economic Recovery
Assistance Program (ERAP)
Digest
April 19, 1999
RR No.7-
1999
Amends further Revenue Regulations No. 7-95 relative to
the submission of the Summary Lists of Sales and
Purchases in magnetic form
Digest
April 20, 1999
RR No.8-
1999
Provides penalties for violation of the requirement that
output tax on sale of goods and services should not be
separately indicated in the sales invoice or official receipt
Digest
May 11, 1999
RR No.9-
1999
Prescribes the filing of information returns (BIR Form
1701C or the new computerized Form 1703) by non-
resident citizens, overseas contract workers and seamen
Digest
May 24, 1999
1998 Revenue Regulations
No. of
Issuance Subject Matter
Date of Issue
RR No. 10-
1998
Prescribes the regulations to implement RA No. 8424
relative to the imposition of income taxes on income
derived under Foreign Currency Deposit and Offshore
Banking Systems
Digest
September 2,
1998
RR No. 11-
1998
Amends further RR No. 5-98 which implements Section 21
of RA No. 8479 entitled "An Act Deregulating the
Downstream Oil Industry, and For Other Purposes
Digest
September 24,
1998
RR No. 12-
1998
Amends RR No. 2-98 relative to the collection of the
credible withholding tax on income payments from
medical practitioners
Digest
September 25,
1998
RR No. 13-
1998
Prescribes the regulations to implement RA No. 8424
entitled "An Act Amending the National Internal Revenue
Code as amended"
Digest
December 14,
1998
RR No.1-
1998
Redefines the term "Large Taxpayers" amending further RR
No. 12-93, as amended by RR No. 3-94
Digest
April 14, 1998
RR No.2-
1998
Prescribes the regulations to implement RA No. 8424
relative to the Withholding on Income subject to the
Expanded Withholding Tax and Final Withholding Tax,
Withholding of Income Tax on Compensation, Withholding
of Creditable Value-Added tax and Other Percentage Taxes
Digest
May 17, 1998
RR No.3-
1998
Implements Section 33 of the National Internal Revenue
Code (NIRC), as amended by RA No. 8424, relative to the
special treatment of fringe benefits granted or paid by the
employer to employees, except rank and file employees
beginning January 1,1998
June 4, 1998
Digest
RR No.4-
1998
Implements the provision of RA No. 6734 relative to the
proportionate share of the provinces comprising the
Autonomous Region in Muslim Mindanao (ARMM) in the
national collections from businesses
Digest
June 29, 1998
RR No.5-
1998
Implements Section 21 and 23 of RA No. 8479 relative to
the payment made by certain oil companies of their
respective specific taxes through Reimbursement
Certificates" issued by the Department of Energy
Digest
July 1, 1998
RR No.6-
1998
Amends Section 2 of RR No. 4-97 by providing for the
recognition of checks as one of the acceptable modes of
payment
Digest
July 20, 1998
RR No.7-
1998
Implements Section 230 of the NIRC, as amended by RA
No. 8242 relative to the treatment of cash refunds and of
Tax Credits
Digest
August 20,
1998
RR No.8-
1998
Amends pertinent portions of RR Nos. 11-96 to 2-98
relative to the tax treatment of the sale, transfer or
exchange of real property
Digest
September 2,
1998
RR No.9-
1998
Prescribes the regulations to implement RA No. 8424
relative to imposition of the Minimum Corporate Income
Tax on domestic corporations and resident foreign
corporations
Digest
September 2,
1998
