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Showing 507 results: Revenue Regulations

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 15-2020Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on DelinquenciesJun 19, 2020View
RR No. 14-2020Amends the pertinent provisions on cash conversion of unutilized Tax Credit Certificate under RR No. 5-2000May 28, 2020View
RR No. 13-2020Prescribes the rules and regulations to implement RA No. 10699, titled “An Act Expanding the Coverage of Incentives Granted to National Athletes and Coaches, Appropriating Funds Therefor, Repealing for the Purpose Republic Act No.  9064, also known as the “National Athletes, Coaches and Trainers Benefits and Incentives Act of 2001” or “Sports Benefits and Incentives Act of 2001”.May 27, 2020View
RR No. 12-2020Amends Section 2 of RR No. 10-2020, as amended by RR No. 11-2020,  relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act)May 21, 2020View
RR No. 11-2020Amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act)Apr 30, 2020View
RR No. 10-2020Amends Section 2 of RR No. 7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act)Apr 14, 2020View
RR No. 9-2020Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amendedApr 7, 2020View
RR No. 8-2020Implements Section 4 (aa) of RA No. 11469 (Bayanihan to Heal as One Act)Apr 2, 2020View
RR No. 7-2020Implements Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act), particularly in the extension of statutory deadlines and timelines for the filing and submission of any documents and the payment of taxesMar 30, 2020View
RR No. 6-2020Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act)Mar 30, 2020View
RR No. 5-2020Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on DelinquenciesMar 23, 2020View
RR No. 4-2020Implements the provisions of RA No. 11256, otherwise known as "An Act to Strengthen the Country's Gross International Reserves, amending for the purpose Sections 3 and 151 of the NIRC, as amended, for other purposes"Feb 18, 2020View
RR No. 3-2020Amends certain provisions of RR No. 13-2011 implementing tax provisions under RA No. 9856, otherwise known as "The Real Estate Investment Trust (REIT) Act of 2009"Jan 29, 2020View
RR No. 2-2020Implements the tax exemption provisions of Republic Act No. 11211 (“An Act Amending Republic Act Number 7653, Otherwise Known as “The New Central Bank Act”, and for Other Purposes”)Jan 15, 2020View
RR No. 1-2020Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018Jan 9, 2020View
RR No. 10-2019Amends pertinent provision of RR No. 4-2000, as amended by RR No. 7-2005, by providing a new format for the Notice to the Public to be exhibited at place of businessDec 2, 2019View
RR No. 9-2019Amends Sections 2, 3 and 7 of RR No. 5-2017 relative to the rules and regulations implementing RA No. 10754 entitled "An Act Expanding the Benefits and Privileges of Persons with Disability" relative to the tax privileges of PWD and tax incentives for establishments granting sales discount and prescribing the guidelines for the availment thereof, amending RR No. 1-2009Aug 27, 2019View
RR No. 8-2019Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018Jun 25, 2019View
RR No. 7-2019Amends pertinent provisions of Section 2 under RR No. 11-2018 specifically on the requirements for top withholding agentsJun 13, 2019View
RR No. 6-2019Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act)May 31, 2019View
RR No. 5-2019Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016)Apr 12, 2019View
RR No. 4-2019Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax DelinquenciesApr 8, 2019View
RR No. 3-2019Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same CodeMar 28, 2019View
RR No. 2-2019Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law)Mar 19, 2019View
RR No. 1-2019Further 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 paymentsFeb 8, 2019View