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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 507 results: Revenue Regulations

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. 6-2026Amending the Mandatory Information Contained in the Invoice Pursuant to Section 6(B) of Revenue Regulations No. 07-2024 to Include Creditable Withholding Tax InformationOct 1, 2026View
RR No. 5-2026Further 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 ElectricityOct 1, 2026View
RR No. 4-2026Prescribing guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro TaxpayersJun 22, 2026View
RR No. 3-2026Implementing 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, 2026View
RR No. 2-2026Guidelines 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, 2026View
RR No. 1-2026Amending 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, 2026View
RR No. 29-2025Further amends the "De Minimis" benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the ceiling of non-taxable benefitsDec 22, 2025View
RR No. 28-2025Implements the enhanced version of the Electronic Documentary Stamp Tax SystemDec 22, 2025View
RR No. 27-2025Amends Section 8 of Revenue Regulations No. 25-2003 on the Tax Treatment on Subsequent Sale, Transfer or Exchange of Tax-Exempt Automobile by a Tax-Exempt Person/Entity to a Non-Exempt Person/EntityOct 21, 2025View
RR No. 26-2025Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayersOct 16, 2025View
RR No. 25-2025Suspends the Implementation of the Requirement to Post a Bond under Section 160 of the National Internal Revenue Code of 1997, as Amended, for Importers and Manufacturers of Petroleum ProductsOct 3, 2025View
RR No. 24-2025Further amending the pertinent provisions of Section 2.57.2.(I) under RR No. 2-98, as amended by RR No. 11-2018, RR No. 7-2019 and RR No. 31-2020, on the imposition of Creditable Withholding Tax on Top Withholding AgentsSep 25, 2025View
RR No. 23-2025Updated Policies, Guidelines and Procedures in the Implementation of the Tax Subsidy Granted by the Fiscal Incentives Review Board (FIRB) to the Armed Forces of the Philippines Commissary and Exchange Service (AFPCES)Sep 3, 2025View
RR No. 22-2025Further Amending Pertinent Provisions of Revenue Regulations 17-2011 to Implement Section 9 of Republic Act (RA) No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act", on Additional Deduction of Qualified Employer's Actual Contributions Made to Personal Equity and Retirement Acccount (PERA) Under RA No. 9505, Otherwise Known as the "PERA Act of 2008"Aug 8, 2025View
RR No. 21-2025Implementing the Amendments Introduced by Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act" on Sections 22, 24, 25, 27, 28, 32, 34, 38, 39 and 42 of the National Internal Revenue Code of 1997, as AmendedAug 5, 2025View
RR No. 20-2025Implementing the Rate Adjustment of Stock Transaction Tax (STT) and the Imposition of the STT on the Sale of Exchange of Domestic Shares of Stocks and Other Securities Listed and Traded Through a Foreign Stock Exchange Under Section 17 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RR No. 19-2025Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RR No. 18-2025Amending Pertinent Provisions of Revenue Regulations No. 25-2003, as Amended, to Implement Section 149 of the National Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RR No. 17-2025Amending Sections 3 and 4 of Revenue Regulations (RR) No. 16-2024 on the Updated Floor Price of Cigarette, Heated Tobacco and Vapor ProductsJul 18, 2025View
RR No. 16-2025Amending certain provisions of RR No. 6-2019, as amended by RR No. 10-2023 and RR No. 17-2021, to provide extension on the period of submission of documentary requirements for Estate Tax Amnesty availment pursuant to R.A. No. 11956, further amending R.A. No. 111213, otherwise known as the "Tax Amnesty Act", as amended by R.A. No. 11569Jun 24, 2025View
RR No. 15-2025Revised Private Retirement Benefit Plan RegulationsApr 29, 2025View
RR No. 14-2025Amending Section 14 of the Revenue Regulations No. 3-2025 on the prescribed policies and guidelines for the implementation of Republic Act No. 12023, titled "An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended," imposing the Value-Added Tax on Digital ServicesApr 25, 2025View
RR No. 13-2025Consolidated provisions to simplify and streamline the procedures and requirements relative to the availment of the tax exemptions and incentives granted to the participating private entities under RA No. 8525 (Adopt-a-School Act of 1998), RA No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax CodeMar 31, 2025View
RR No. 12-2025Further amending Section 5 of Revenue Regulations No. 3-69, relative to the due process requirement in the service and execution of summary remediesMar 6, 2025View