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Showing 124 results: BIR issuances under TRAIN Law (RA 10963)

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 54-2018Clarifies the imposition of penalties and interest on the filing of an amended returnJun 21, 2018View
RMC No. 51-2018Amends RMC No. 69-2017 re: Registration and Compliance Requirements of Individuals under a Job Order or Service Contract Agreement with the Departments and Agencies of the Government, Instrumentalities, Local Government Units, State Colleges and Universities, including the Government-Owned and/or -Controlled Corporations and Government Financial InstitutionsJun 11, 2018View
RMC No. 39-2018Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-Registered taxpayerMay 24, 2018View
RMO No. 23-2018Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professionsMay 21, 2018View
RMO No. 16-2018Modifies the Alphanumeric Tax Code (ATC) for sweetened beveragesApr 5, 2018View
RR No. 12-2018Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law)Mar 15, 2018View
RR No. 11-2018Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income TaxMar 15, 2018View
RMO No. 14-2018Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN LawMar 9, 2018View
RMC No. 17-2018Amends certain provisions of RMC Nos. 89-2017 and 54-2014 on the processing of claims for issuance of Tax Refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)Mar 8, 2018View
RR No. 9-2018Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law)Feb 26, 2018View
RR No. 8-2018Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law)Feb 20, 2018View
RMO No. 09-2018Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Feb 6, 2018View
RR No. 2-2018Provides the revised tax rates  and other implementing guidelines on Petroleum Products pursuant to the provisions of RA No. 10963 (TRAIN Law)Jan 24, 2018View
RR No. 5-2018Implements the adjustment of rates on Excise Tax on Automobiles pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 25-2003Jan 15, 2018View
RR No. 4-2018Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law)Jan 15, 2018View
RR No. 3-2018Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012Jan 15, 2018View
RR No. 1-2018Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94Jan 15, 2018View
RMC No. 04-2018Provides transition procedures for all eFPS filers in filing tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, automobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products, pursuant to the provisions of the TRAIN LawJan 11, 2018View
RMC No. 03-2018Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)Jan 9, 2018View
RMO No. 01-2018Creates the Alphanumeric Tax Codes (ATCs) for sweetened beveragesJan 8, 2018View
RMC No. 02-2018Provides the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)Jan 8, 2018View
RMC No. 01-2018Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individualsJan 5, 2018View
RMC No. 105-2017Prescribes the Revised Withholding Tax Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA No. 10963 (TRAIN Law)Dec 29, 2017View
RMC No. 104-2017Circularizes the copy of RA No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Act) and President Duterte's VETO message to the TRAIN ActDec 29, 2017View