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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. 11-2025Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 10-2025Amending the Pertinent Provisions of Revenue Regulations No. 16-2005 to Implement the Value-Added Tax Provisions under Sections 106, 108, 109, and 112 the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 9-2025Implementing Pertinent Provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act No. 12066, Particularly on the Treatment of Local Sales of Goods and/or Services by Registered Business Enterprises (RBEs)Feb 27, 2025View
RR No. 8-2025Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as Amended by Section 9 and 11 of Republic Act No. 12066 on the Procedures in the Resolution of Requests for Reconsideration on the Denial of Claims for RefundFeb 27, 2025View
RR No. 7-2025Implementing the Amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 6-2025Implementing Section 135 on Petroleum Products Sold to International Carriers and Exempt Entities or Agencies and the new Section 135-A on Refund of Excise Tax on Petroleum Products of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 5-2025Amending Revenue Regulations No. 2-98 Relative to the Withholding Tax Rates on Certain Income Payments Subject to Creditable Withholding Tax Pursuant to Section 57 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066Feb 27, 2025View
RR No. 4-2025Further amending the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to RA No. 11975, the Fiscal Year 2024 Genereal Appropriations Act, and Employees Achievement AwardsJan 30, 2025View
RR No. 3-2025Prescribing policies and guidelines for the implementation of Republic Act No. 12023 entitled "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 Services.Jan 17, 2025View
RR No. 2-2025Implementing the tax provisions of Republic Act No. 9267, otherwise known as "The Securitization Act of 2004"Jan 8, 2025View
RR No. 1-2025Further amending Section 9 of Revenue Regulations No. 25-2003 relative to the documentary requirements to be submitted by Motor Vehicle Manufacturer/Assembler/Importer as basis for the BIR to determine whether the automobiles subject to Excise Tax exemption are hybrid or purely electric vehicles pursuant to the provisions of Republic Act No. 10963 (TRAIN Law)Jan 6, 2025View
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