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)
Showing 92 results: Revenue Regulations on BIR administration
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 12-2011 | Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities | Jul 25, 2011 | View |
| RR No. 3-2011 | Provides the policies, guidelines and procedures on the application for change in accounting period | Mar 7, 2011 | View |
| RR No. 2-2011 | Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts | Mar 2, 2011 | View |
| RR No. 13-2010 | Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returns | Dec 10, 2010 | View |
| 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 | Oct 26, 2010 | View |
| RR No. 7-2010 | Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereof | Jul 20, 2010 | View |
| 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 | May 28, 2010 | View |
| 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 | Feb 26, 2010 | View |
| RR No. 9-2009 | Promulgates the requirements for the maintenance, retention and submission of electronic records | Dec 29, 2009 | View |
| 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) | Dec 23, 2009 | View |
| 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 | Mar 31, 2009 | View |
| RR No. 11-2008 | Consolidates and updates all existing Revenue Regulations on primary registration, its updates and cancellation | Sep 24, 2008 | View |
| 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 | Sep 24, 2008 | View |
| 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 | May 2, 2008 | View |
| RR No. 15-2007 | Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments | Dec 28, 2007 | View |
| 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 | May 9, 2007 | View |
| 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 | Feb 14, 2007 | View |
| 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 | Nov 14, 2006 | View |
| 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 | Jul 21, 2006 | View |
| 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 | May 2, 2006 | View |
| 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 | Feb 21, 2006 | View |
| 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 | Jan 5, 2006 | View |
| 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 | Nov 11, 2005 | View |
| 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 | Oct 19, 2005 | View |
| RR No. 16-2005 | Prescribes the Consolidated Value-Added Tax Regulations of 2005 superseding RR No. 14-2005 | Oct 19, 2005 | View |