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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. 3-2024Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the Tax Code of 1997, as amendedApr 11, 2024View
RR No. 2-2024Prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by RA No. 11976 (Ease of Paying Taxes Act)Feb 28, 2024View
RR No. 1-2024Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposesJan 15, 2024View
RR No. 16-2023Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsDec 21, 2023View
RR No. 15-2023Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amendedDec 13, 2023View
RR No. 14-2023Further amends the pertinent provisions of RR No. 2-98, as amended, to impose Creditable Withholding Tax on certain income payments by joint ventures/consortiumsNov 10, 2023View
RR No. 13-2023Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act)Nov 10, 2023View
RR No. 12-2023Implements Section 237 of the National Internal Revenue Code of 1997, as Amended, on the issuance of receipts or sales or commercial invoices by Agricultural ProducersOct 2, 2023View
RR No. 11-2023Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amendedSep 14, 2023View
RR No. 10-2023Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569Sep 8, 2023View
RR No. 9-2023Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amendedAug 3, 2023View
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
RR No. 7-2023Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008"Jul 7, 2023View
RR No. 6-2023Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax ReturnsJun 13, 2023View
RR No. 5-2023Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic CorporationMay 5, 2023View
RR No. 4-2023Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms)May 4, 2023View
RR No. 3-2023Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act IRR, as amended.Apr 26, 2023View
RR No. 2-2023Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or InstrumentalitiesApr 13, 2023View
RR No. 1-2023Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act).Jan 18, 2023View
RR No. 15-2022Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income paymentsDec 9, 2022View
RR No. 14-2022Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco ProductsNov 11, 2022View
RR No. 13-2022Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kindOct 7, 2022View
RR No. 12-2022Prescribes the policies and guidelines for the availment of incentives under RA No. 9999 (Free Legal Assistance Act of 2010)Sep 13, 2022View
RR No. 11-2022Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulingsJun 30, 2022View
RR No. 10-2022Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the PhilippinesJun 30, 2022View