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Showing 21 results: Revenue Regulations on Government payments
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 28-2025 | Implements the enhanced version of the Electronic Documentary Stamp Tax System | Dec 22, 2025 | View |
| RR No. 17-2024 | Prescribing the presentation of tax clearance prior to final settlement of government contracts | Sep 17, 2024 | View |
| RR No. 4-2023 | Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms) | May 4, 2023 | View |
| RR No. 2-2023 | Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities | Apr 13, 2023 | View |
| RR No. 1-2021 | Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021) | Apr 8, 2021 | View |
| RR No. 8-2016 | Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurement | Dec 6, 2016 | View |
| RR No. 6-2016 | Extends the deadline prescribed for the use of non-thermal paper and for the procurement and re-configuration of information on all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software | Sep 23, 2016 | View |
| RR No. 1-2016 | Amends certain provisions of Revenue Regulations No. 3-2005 | Feb 10, 2016 | View |
| RR No. 1-2013 | Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice | Jan 23, 2013 | View |
| RR No. 18-2012 | Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof | Dec 28, 2012 | 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. 2-2010 | Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of General Professional Partnerships and the partners thereof, as well as the manner and period for making the election to claim OSD in the Income Tax Returns | Feb 24, 2010 | View |
| RR No. 1-2009 | Prescribes the rules and regulations to implement RA No. 9442 relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount | Feb 17, 2009 | View |
| RR No. 16-2008 | Implements the provisions of Section 34(L) of the Tax Code of 1997, as amended by RA No. 9504, on the Optional Standard Deduction allowed to individuals and corporations in computing their taxable income | Dec 18, 2008 | View |
| RR No. 11-2006 | Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99 | Jul 21, 2006 | View |
| RR No. 3-2005 | Prescribes the rules and regulations implementing EO No. 398 and requiring timely and complete payment of taxes as a pre-condition for entering into and as a continuing obligation in contracts with government | Feb 17, 2005 | View |
| RR No. 05-2003 | Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) | Feb 4, 2003 | View |
| RR No. 03-2002 | Amends certain provisions of RR No. 2-98, as amended, relative to the submission of the Alphabetical Lists of Employees/Payees in diskette form and the substituted filing of Income Tax returns of payees/employees receiving purely compensation income from only one employer for one taxable year whose tax due is equal to tax withheld and individual-payees whose compensation income is subject to Final Withholding Tax | Mar 27, 2002 | View |
| RR No. 01-2000 | Amends the provision of RR No. 12-97 in respect of sharing, distribution and manner of disposition of the 2% share of the local government units from the 5% special tax paid by PEZA-registered enterprises | Jan 6, 2000 | View |
| RR No. 11-99 | Prescribes the issuance of Taxpayer Identification Number (TIN) to all taxpayers and qualified applicants and the mandatory incorporation of TIN in government forms, papers or documents | Aug 30, 1999 | View |