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Showing 29 results: Revenue Regulations issued in 2025
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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 | Jan 30, 2025 | View |
| 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. | Jan 17, 2025 | View |
| RR No. 2-2025 | Implementing the tax provisions of Republic Act No. 9267, otherwise known as "The Securitization Act of 2004" | Jan 8, 2025 | View |
| 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 |