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Showing 61 results: Revenue Regulations on Employees and compensation
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 29-2025 | Further amends the "De Minimis" benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the ceiling of non-taxable benefits | Dec 22, 2025 | View |
| RR No. 22-2025 | Further Amending Pertinent Provisions of Revenue Regulations 17-2011 to Implement Section 9 of Republic Act (RA) No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act", on Additional Deduction of Qualified Employer's Actual Contributions Made to Personal Equity and Retirement Acccount (PERA) Under RA No. 9505, Otherwise Known as the "PERA Act of 2008" | Aug 8, 2025 | View |
| RR No. 21-2025 | Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as Amended | Aug 5, 2025 | View |
| RR No. 15-2025 | Revised Private Retirement Benefit Plan Regulations | Apr 29, 2025 | View |
| RR No. 6-2025 | Implementing Section 135 on Petroleum Products Sold to International Carriers and Exempt Entities or Agencies and the new Section 135-A on Refund of Excise Tax on Petroleum Products of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 | Feb 27, 2025 | View |
| 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. 8-2024 | Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers | Apr 11, 2024 | View |
| RR No. 11-2023 | Prescribes 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 amended | Sep 14, 2023 | View |
| RR No. 3-2023 | Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended. | Apr 26, 2023 | View |
| RR No. 13-2022 | Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kind | Oct 7, 2022 | View |
| RR No. 2-2022 | Prescribes 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. 6-2021 | Apr 5, 2022 | View |
| RR No. 20-2021 | Implements RA No. 11590, otherwise known as an "Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the NIRC of 1997, as Amended, and for Other Purposes" | Dec 1, 2021 | View |
| RR No. 16-2021 | Further amends pertinent provisions of RR No. 2-2006 and No. RR 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316 | Aug 3, 2021 | View |
| RR No. 6-2021 | Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 | Apr 14, 2021 | View |
| RR No. 3-2021 | Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended | Apr 8, 2021 | View |
| RR No. 29-2020 | Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments | Oct 15, 2020 | View |
| RR No. 19-2020 | Prescribes the use of the new BIR Form No. 1709, replacing Form No. 1702H, Series of 1992. RR 19-2020 | Jul 8, 2020 | View |
| RR No. 1-2020 | Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018 | Jan 9, 2020 | View |
| RR No. 26-2018 | Amends certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) | Dec 27, 2018 | View |
| RR No. 23-2018 | Amends certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505, (Personal Equity and Retirement Account [PERA] Act of 2008) | Nov 21, 2018 | View |
| RR No. 8-2018 | Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law) | Feb 20, 2018 | View |
| RR No. 3-2017 | Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Feb 24, 2017 | View |
| RR No. 3-2015 | Implements the provision of RA No. 10653, more particularly on the increase to P 82,000.00 of the total amount of exclusion from gross income for 13th month pay and other benefits, effectively further amending the pertinent provisions of RR No. 2-98 | Mar 13, 2015 | View |
| RR No. 2-2015 | Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316 | Mar 5, 2015 | View |
| RR No. 1-2015 | Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008, 5-2011 and 8-2012, relative to "De Minimis Benefits" | Jan 5, 2015 | View |