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Showing 24 results: Revenue Regulations on Amnesty and relief

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 4-2026Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro TaxpayersJun 22, 2026View
RR No. 16-2025Amending certain provisions of RR No. 6-2019, as amended by RR No. 10-2023 and RR No. 17-2021, to provide extension on the period of submission of documentary requirements for Estate Tax Amnesty availment pursuant to R.A. No. 11956, further amending R.A. No. 111213, otherwise known as the "Tax Amnesty Act", as amended by R.A. No. 11569Jun 24, 2025View
RR No. 10-2023Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569Sep 8, 2023View
RR No. 17-2021Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act)Aug 3, 2021View
RR No. 32-2020Further amends Revenue Regulations No. 4-2019, as amended, by extending the period of availment of Tax Amnesty on Delinquencies until June 30, 2021. RR 32-2020Dec 21, 2020View
RR No. 15-2020Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on DelinquenciesJun 19, 2020View
RR No. 5-2020Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on DelinquenciesMar 23, 2020View
RR No. 6-2019Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act)May 31, 2019View
RR No. 4-2019Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax DelinquenciesApr 8, 2019View
RR No. 8-2016Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurementDec 6, 2016View
RR No. 8-2013Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesMay 10, 2013View
RR No. 7-2013Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the PhilippinesApr 29, 2013View
RR No. 4-2012Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilitiesMar 28, 2012View
RR No. 9-2010Provides 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 conditionsSep 13, 2010View
RR No. 15-2007Allows the abatement of penalties/surcharges and interest on disputed/litigated assessmentsDec 28, 2007View
RR No. 3-2007Provides 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 assessmentsFeb 14, 2007View
RR No. 15-2006Prescribes 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, 2006Sep 27, 2006View
RR No. 15-2005Provides policies and guidelines for the abatement of surcharges in relation to the filing of amended tax returns under certain conditionsJul 7, 2005View
RR No. 23-2002Extends 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 ratesDec 2, 2002View
RR No. 18-2002Amends certain provisions of RR Nos. 12-2002 and 17-2002 relative to the implementation of the Voluntary Assessment and Abatement Program (VAAP)Nov 15, 2002View
RR No. 17-2002Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002Oct 16, 2002View
RR No. 12-2002Provides 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 thereofSep 12, 2002View
RR No. 19-2001Amends/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 systemNov 16, 2001View
RR No. 13-2001Implements 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 taxpayersOct 10, 2001View