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.

All Revenue Regulations Memorandum Circulars Memorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)

Year

Topic

Law

Clear filters

Sort by

Showing 507 results: Revenue Regulations

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RR No. 7-2007	Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns	Aug 1, 2007	View
RR No. 6-2007	Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposes	May 9, 2007	View
RR No. 5-2007	Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx)	May 7, 2007	View
RR No. 4-2007	Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005	Mar 20, 2007	View
RR No. 3-2007	Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments	Feb 14, 2007	View
RR No. 2-2007	Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005	Jan 11, 2007	View
RR No. 1-2007	Amends certain provisions of RR No. 4-2006 which implements the tax privileges provisions of R.A. No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003”	Jan 11, 2007	View
RR No. 18-2006	Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditions	Nov 14, 2006	View
RR No. 17-2006	Prescribes the rules on the accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and/or models and other similar types of machines generating official receipts	Oct 20, 2006	View
RR No. 16-2006	Prescribes the submission by taxpayers of electronic books of accounts and other accounting records in the course of a tax audit/investigation	Oct 20, 2006	View
RR No. 15-2006	Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006	Sep 27, 2006	View
RR No. 14-2006	Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof	Sep 1, 2006	View
RR No. 13-2006	Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to financial statements acceptable to the BIR	Aug 31, 2006	View
RR No. 12-2006	Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store System	Jul 21, 2006	View
RR No. 11-2006	Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99	Jul 21, 2006	View
RR No. 10-2006	Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange	Jul 17, 2006	View
RR No. 9-2006	Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)”	Jul 11, 2006	View
RR No. 8-2006	Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of Energy	Jul 10, 2006	View
RR No. 7-2006	Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form	Jun 16, 2006	View
RR No. 6-2006	Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposes	May 2, 2006	View
RR No. 5-2006	Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005	Mar 30, 2006	View
RR No. 4-2006	Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereof	Feb 21, 2006	View
RR No. 3-2006	Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative thereto	Jan 5, 2006	View
RR No. 2-2006	Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments	Jan 5, 2006	View
RR No. 1-2006	Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earners	Jan 5, 2006	View