BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 65 results: Revenue Regulations on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 5-2018Implements the adjustment of rates on Excise Tax on Automobiles pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 25-2003Jan 15, 2018View
RR No. 3-2018Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012Jan 15, 2018View
RR No. 1-2018Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94Jan 15, 2018View
RR No. 7-2017Amends pertinent provisions of RR No. 2-1998, as amended, in relation to RR No. 6-2012 reducing Bangko Sentral ng Pilipinas' obligation as withholding agent of the Creditable Withholding Tax from the rate of 5% to 1%Nov 23, 2017View
RR No. 4-2017Amends certain provisions of RR No. 2-2016 particularly in the issuance of Authority to Release Imported Goods for imported automobiles already released from customs custodyMar 7, 2017View
RR No. 2-2016Prescribes the guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custodyMar 4, 2016View
RR No. 7-2014Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereofSep 8, 2014View
RR No. 5-2013Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporationApr 22, 2013View
RR No. 3-2013Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materialsFeb 14, 2013View
RR No. 17-2012Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue RegulationsDec 26, 2012View
RR No. 6-2012Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entitiesApr 2, 2012View
RR No. 2-2012Prescribes 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 terminalsFeb 20, 2012View
RR No. 8-2011Amends certain provisions under Annex A of RR No. 23-2003 relative to the revised tax classification of new brands of alcohol products and variants thereofJun 21, 2011View
RR No. 17-2010Consolidates 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 taxpayersDec 14, 2010View
RR No. 15-2010Amends 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 returnsDec 10, 2010View
RR No. 12-2010Prescribes 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 ProgramNov 18, 2010View
RR No. 4-2009Amends 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. 9334May 6, 2009View
RR No. 15-2008Prescribes 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. 8240Dec 10, 2008View
RR No. 12-2008Prescribes 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 cigarettesSep 25, 2008View
RR No. 9-2008Prescribes the manner of computing the basis of the 15% share of the beneficiary provinces in the Excise Tax collection from locally manufactured Virginia-type cigarettesSep 12, 2008View
RR No. 7-2008Prescribes 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 amendedMay 2, 2008View
RR No. 3-2008Amends 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 replenishmentMar 7, 2008View
RR No. 12-2006Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store SystemJul 21, 2006View
RR No. 8-2006Prescribes 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 EnergyJul 10, 2006View
RR No. 3-2006Prescribes 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 theretoJan 5, 2006View