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Showing 12 results: BIR issuances under RA 9994

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. 8-2023Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015Jul 31, 2023View
RMO No. 24-2023Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based AgreementJun 26, 2023View
RMC No. 71-2022Circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, titled ”Guidelines on the Provision of the Mandatory Statutory Benefits And Privileges of the Senior Citizens And Persons With Disabilities on their Purchases through Online (E-Commerce) and Phone Call/SMS"May 18, 2022View
RR No. 16-2018Amends Revenue Regulations No. 10-2015, as amended, on the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/softwareMay 25, 2018View
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. 10-2015Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/softwareSep 21, 2015View
RMO No. 12-2013Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developedMay 3, 2013View
RMC No. 38-2012Provides questions and answers to further clarify the provisions of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010, implementing the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010"Aug 6, 2012View
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. 7-2010Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereofJul 20, 2010View
RMC No. 45-2010Circularizes Section 4 and 5 of Republic Act No. 9994, relative to the grant of additional benefits and privileges to Senior Citizens, further amending Republic Act No. 7432, as amendedJun 2, 2010View