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Showing 31 results: Revenue Regulations under TRAIN Law (RA 10963)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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) | Jan 6, 2025 | View |
| RR No. 15-2022 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Dec 9, 2022 | View |
| RR No. 9-2022 | Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Jun 30, 2022 | View |
| RR No. 8-2022 | Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS) | Jun 30, 2022 | View |
| RR No. 13-2021 | Implements the penalty provisions under Sections 76, 77, 78, 79 and 80 of RA No. 10963 (TRAIN Law), amending Sections 254 and 264 of, and adding Sections 264-A, 264-B and 265-A to, the NIRC of 1997, as amended | Jun 23, 2021 | View |
| RR No. 9-2021 | Amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) | Jun 11, 2021 | View |
| RR No. 31-2020 | Further amends the pertinent provisions of Revenue Regulations (RR) No. 11-2018, as previously amended by RR No. 7-2019, specifically on the criteria for identifying the Top Withholding Agents | Dec 18, 2020 | View |
| RR No. 18-2020 | Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases. | Jul 8, 2020 | View |
| RR No. 16-2020 | Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency | Jun 25, 2020 | View |
| RR No. 13-2020 | Prescribes the rules and regulations to implement RA No. 10699, titled “An Act Expanding the Coverage of Incentives Granted to National Athletes and Coaches, Appropriating Funds Therefor, Repealing for the Purpose Republic Act No. 9064, also known as the “National Athletes, Coaches and Trainers Benefits and Incentives Act of 2001” or “Sports Benefits and Incentives Act of 2001”. | May 27, 2020 | View |
| RR No. 1-2020 | Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018 | Jan 9, 2020 | View |
| RR No. 8-2019 | Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018 | Jun 25, 2019 | View |
| RR No. 7-2019 | Amends pertinent provisions of Section 2 under RR No. 11-2018 specifically on the requirements for top withholding agents | Jun 13, 2019 | View |
| RR No. 3-2019 | Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code | Mar 28, 2019 | View |
| RR No. 2-2019 | Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law) | Mar 19, 2019 | View |
| RR No. 1-2019 | Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments | Feb 8, 2019 | View |
| RR No. 26-2018 | Amends certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Dec 27, 2018 | View |
| RR No. 25-2018 | Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescibed for diabetes, high cholesterol and hypertension provided under the TRAIN Law | Dec 27, 2018 | View |
| RR No. 24-2018 | Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law) | Nov 28, 2018 | View |
| RR No. 21-2018 | Implements Section 249 (Interest) of the National Internal Revenue Code of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law) | Sep 14, 2018 | View |
| RR No. 20-2018 | Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law) | Aug 22, 2018 | View |
| RR No. 19-2018 | Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayers | Aug 9, 2018 | View |
| RR No. 12-2018 | Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law) | Mar 15, 2018 | View |
| RR No. 11-2018 | Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income Tax | Mar 15, 2018 | View |
| RR No. 9-2018 | Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 26, 2018 | View |