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Showing 92 results: Revenue Regulations on BIR administration

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. 28-2025Implements the enhanced version of the Electronic Documentary Stamp Tax SystemDec 22, 2025View
RR No. 23-2025Updated Policies, Guidelines and Procedures in the Implementation of the Tax Subsidy Granted by the Fiscal Incentives Review Board (FIRB) to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)Sep 3, 2025View
RR No. 19-2025Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RR No. 12-2025Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remediesMar 6, 2025View
RR No. 13-2024Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeureAug 8, 2024View
RR No. 11-2024Amending the transitory provisions of Revenue Regulations No. 7-2024 relative to the deadlines for compliance with the invoicing requirementsJun 13, 2024View
RR No. 4-2024Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200, and 248 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act),  on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable incomeApr 11, 2024View
RR No. 11-2023Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amendedSep 14, 2023View
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. 9-2023Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amendedAug 3, 2023View
RR No. 6-2023Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax ReturnsJun 13, 2023View
RR No. 2-2023Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or InstrumentalitiesApr 13, 2023View
RR No. 14-2022Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco ProductsNov 11, 2022View
RR No. 11-2022Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulingsJun 30, 2022View
RR No. 10-2022Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the PhilippinesJun 30, 2022View
RR No. 9-2022Prescribes 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, 2022View
RR No. 2-2022Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021Apr 5, 2022View
RR No. 18-2021Prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettesSep 10, 2021View
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. 7-2021Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collectionMay 18, 2021View
RR No. 5-2021Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997Apr 8, 2021View
RR No. 34-2020Prescribes the guidelines and procedures on the submission of BIR Form No. 1709, Transfer Pricing Documentation and other supporting documents, amending pertinent provisions of Revenue Regulations (RR) Nos. 19-2020 and 21-2002, as amended by RR No. 15-2010Dec 21, 2020View
RR No. 31-2020Further 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 AgentsDec 18, 2020View
RR No. 22-2020Amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. ​RR 22-2020Sep 16, 2020View