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Showing 12 results: Revenue Regulations on Micro and small business
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 4-2026 | Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers | Jun 22, 2026 | View |
| RR No. 26-2025 | Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayers | Oct 16, 2025 | View |
| RR No. 11-2025 | Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066 | Feb 27, 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. 6-2024 | Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro and small taxpayers | Apr 11, 2024 | View |
| RR No. 1-2023 | Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act). | Jan 18, 2023 | View |
| RR No. 19-2021 | Implements the tax incentives and exemption provisions of RA No. 11321 (Sagip Saka Act) | Nov 9, 2021 | View |
| RR No. 24-2020 | Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured | Sep 30, 2020 | View |
| RR No. 8-2020 | Implements Section 4 (aa) of RA No. 11469 (Bayanihan to Heal as One Act) | Apr 2, 2020 | View |
| RR No. 5-2019 | Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016) | Apr 12, 2019 | View |
| RR No. 3-2017 | Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Feb 24, 2017 | View |
| RR No. 14-2007 | Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives | Dec 12, 2007 | View |