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Showing 17 results: Revenue Regulations issued in 2024

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 18-2024Implementing Section 32(B)(5) of the National Internal Revenue Code of 1997, as amended by Republic Act 12066, or the CREATE MORE ActDec 17, 2024View
RR No. 17-2024Prescribing the presentation of tax clearance prior to final settlement of government contractsSep 17, 2024View
RR No. 16-2024Prescribing the updated floor price of Cigarette, Heated Tobacco, and Vapor Products pursuant to Sections 144 (B) and (C) and 145 (C) of the NIRC of 1997, as amendedSep 16, 2024View
RR No. 15-2024Prescribing policies and guidelines in the mandatory registration of persons engaged in business and administrative sanctions and criminal liabilities for non-registrationAug 15, 2024View
RR No. 14-2024Rules and regulations governing the modes of disposition of seized/forfeited articles in line with Section 130, 131 and 225 of the National Internal Revenue Code of 1997, as amendedAug 14, 2024View
RR No. 13-2024Providing extension of the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices of the BIR that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeureAug 8, 2024View
RR No. 12-2024Amending Sections 5 and 6 of RR No. 3-2019 on the validity of Certificate Authorizing Registration and its revalidationJun 20, 2024View
RR No. 11-2024Amending the transitory provisions of Revenue Regulations No. 7-2024 relative to the deadlines for compliance with the invoicing requirementsJun 13, 2024View
RR No. 10-2024Amending certain provisions of Revenue Regulations No. 10-2006, as Amended, relative to the registration of Master Securities Lending Agreement and Global Master Securities Lending AgreementJun 5, 2024View
RR No. 8-2024Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayersApr 11, 2024View
RR No. 7-2024Implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirementsApr 11, 2024View
RR No. 6-2024Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro and small taxpayersApr 11, 2024View
RR No. 5-2024Implements Sections 76(C), 112(C), 112(D), 204(C), 229 and 269(J) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refundsApr 11, 2024View
RR No. 4-2024Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200, and 248 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act),  on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable incomeApr 11, 2024View
RR No. 3-2024Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the Tax Code of 1997, as amendedApr 11, 2024View
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. 1-2024Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposesJan 15, 2024View