BIR Library
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Showing 7 results: Revenue Regulations issued in 2026
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 7-2026 | Amending 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, 2026 | View |
| RR No. 6-2026 | Amending the Mandatory Information Contained in the Invoice Pursuant to Section 6(B) of Revenue Regulations No. 07-2024 to Include Creditable Withholding Tax Information | Oct 1, 2026 | View |
| RR No. 5-2026 | Further Amending Revenue Regulations No. 2-98, as Amended, to Impose Withholding Tax on Gross Remittances Made by the Independendt Electricity Market Operator of the Philippines for the Sale of Electricity | Oct 1, 2026 | View |
| 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. 3-2026 | Implementing Executive Order No. 114, Series of 2026 "Temporarily Suspending the Excise Taxes on Specific Petroleum Products Pursuant to Section 148 of Republic Act No. 8424 or the National Internal Revenue Code of 1997, As Amended" | Apr 17, 2026 | View |
| RR No. 2-2026 | Guidelines in the Availment of the Fiscal Incentives Under Section 38 of Republic Act No. 12120, Otherwise Known as the "Philippine Natural Gas Industry Development Act" | Mar 17, 2026 | View |
| RR No. 1-2026 | Amending Sections 3, 4, and 7 of RR No. 9-2025 to clarify filing and payment rules for VAT on local sales, provide optional value-added tax (VAT) registration for certain Registered Business Enterprises (RBEs), extend the deadline for system reconfiguration, and exclude certain enterprises and activities from the coverage of VAT on local sales of RBEs under Section 295(D) of the NIRC of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066. | Feb 16, 2026 | View |