BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 28 results: Revenue Regulations on Other

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 7-2026Amending Revenue Regulations No. 07-10 Relative to the Burden-Sharing Agreement of Establishments Claiming Senior Citizen Discounts as Tax Deduction Pursuant to Republic Act No. 9994, Otherwise Known as the "Expanded Senior Citizens Act of 2010"Oct 13, 2026View
RR No. 2-2024Prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by RA No. 11976 (Ease of Paying Taxes Act)Feb 28, 2024View
RR No. 30-2020Prescribes the rules and regulations to implement Section 11(f) and (g) of RA No. 11494 (Bayanihan to Recover as One Act) on the taxes derived from gaming and non-gaming operations as other sources of funding to address the COVID-I9 pandemicOct 30, 2020View
RR No. 17-2018Amends Section 13 of Revenue Regulations No. 12-2018 particularly on the valuation of gifts made in propertyJul 30, 2018View
RR No. 6-2017Amends certain provisions of RR No. 7-2014 which prescribes the affixture of Internal Revenue Stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereofOct 12, 2017View
RR No. 14-2015Amends Section 2 of Revenue Regulations (RR) No. 12-2015 in relation to RR No. 10-2015Nov 9, 2015View
RR No. 13-2015Amends further the provisions of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended by RR No. 7-2015Oct 29, 2015View
RR No. 12-2015Amends Section 8 (Transitory Provisions) of Revenue Regulations (RR) No. 10-2015Oct 7, 2015View
RR No. 11-2015Amends Sections 2 and 7(6) of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010Sep 29, 2015View
RR No. 9-2015Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS)Sep 2, 2015View
RR No. 3-2014Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”)Feb 11, 2014View
RR No. 15-2011Amends Section 5 of Revenue Regulations No. 12-2011Aug 31, 2011View
RR No. 11-2011Defines gross receipts for Common Carrier's Tax for international carriers pursuant to Section 118 of the Tax Code, amending Section 10 of RR No. 15-2002Jul 20, 2011View
RR No. 6-2011Suspends the implementation of RR No. 2-2011Mar 16, 2011View
RR No. 8-2010Amends RR No. 7-2010 implementing the tax privileges provisions of RA No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010”Sep 3, 2010View
RR No. 1-2007Amends certain provisions of RR No. 4-2006 which implements the tax privileges provisions of R.A. No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003”Jan 11, 2007View
RR No. 5-2006Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005Mar 30, 2006View
RR No. 19-2005Temporarily defers until further notice the implementation of RR No. 17-2005 relative to the implementation of the tax subsidy granted by the FIRB to the Bases Conversion Development Authority for the Subic-Clark-Tarlac Expressway ProjectNov 15, 2005View
RR No. 7-2005Amends pertinent provisions of Revenue Regulations No. 4-2000 by providing a new format for the Notice to the Public to be exhibited at place of businessApr 11, 2005View
RR No. 22-2003Implements the revised tax classification of new brands of cigarettes and variants thereof based on the current net retail pricesAug 13, 2003View
RR No. 19-2003Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until September 8, 2003Jun 9, 2003View
RR No. 13-2003Further defers the implementation of RR No. 4-2003, as amended, until May 18, 2003Mar 27, 2003View
RR No. 08-2003Defers the implementation of the amendatory provisions introduced by RR No. 4-2003 until March 31,2003, except for the compliance requirements provided in the transitory provisions of the RRFeb 19, 2003View
RR No. 02-2000Prescribes the procedures to be adopted during the transition period in the phase-out of leaded gasoline in Metro ManilaJan 15, 2000View
RR No. 07-99Amends further Revenue Regulations No. 7-95 relative to the submission of the Summary Lists of Sales and Purchases in magnetic formApr 20, 1999View