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 11 results: Revenue Regulations issued in 2014

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 11-2014Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding taxDec 22, 2014View
RR No. 10-2014Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS)Dec 10, 2014View
RR No. 9-2014Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereofNov 5, 2014View
RR No. 8-2014Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereofOct 16, 2014View
RR No. 7-2014Prescribes 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 thereofSep 8, 2014View
RR No. 6-2014Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns by non-electronic Filing and Payment System filers particularly accredited tax agents/practitioners, accredited printers of principal and supplementary receipts/invoices, and One-Time Transaction taxpayersSep 8, 2014View
RR No. 5-2014Amends RR No. 17-2013, which deals with the "Preservation of Books of Accounts and Other Accounting Records"Jul 30, 2014View
RR No. 4-2014Prescribes the policies and guidelines in the monitoring of service fees of professionalsMar 20, 2014View
RR No. 3-2014Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”)Feb 11, 2014View
RR No. 2-2014Prescribes the new Income Tax formsFeb 3, 2014View
RR No. 1-2014Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income PaymentsJan 10, 2014View