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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 507 results: Revenue Regulations
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RR No. 1-2018 | Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94 | Jan 15, 2018 | View |
| RR No. 7-2017 | Amends pertinent provisions of RR No. 2-1998, as amended, in relation to RR No. 6-2012 reducing Bangko Sentral ng Pilipinas' obligation as withholding agent of the Creditable Withholding Tax from the rate of 5% to 1% | Nov 23, 2017 | View |
| RR No. 6-2017 | Amends certain provisions of RR No. 7-2014 which prescribes the affixture of Internal Revenue Stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof | Oct 12, 2017 | View |
| RR No. 5-2017 | Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009 | Apr 20, 2017 | View |
| RR No. 4-2017 | Amends certain provisions of RR No. 2-2016 particularly in the issuance of Authority to Release Imported Goods for imported automobiles already released from customs custody | Mar 7, 2017 | View |
| RR No. 3-2017 | Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act") | Feb 24, 2017 | View |
| RR No. 2-2017 | Amends RR No. 3-2016 particularly on when the payment of taxes through credit/debit/prepaid is deemed made and the liability of the Authorized Agent Bank-Acquirer in case of non-payment | Feb 8, 2017 | View |
| RR No. 1-2017 | Prescribes the regulations governing applications for Value-Added Tax (VAT) credit/refund filed under Section 112 of the Tax Code, as amended, prior to the effectivity of RMC No. 54-2014 | Jan 18, 2017 | View |
| RR No. 10-2016 | Amends Section 10.C. of RR No. 17-2011, which implements the early withdrawal penalty of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008) | Dec 27, 2016 | View |
| RR No. 9-2016 | Amends Section 4 of RR No. 6-2014 relative to the coverage of taxpayers required to file returns through eBIRForms | Dec 8, 2016 | View |
| RR No. 8-2016 | Amends certain provisions of RR No. 1-2016 re: processing of applications for Tax Clearance for participation in government procurement | Dec 6, 2016 | View |
| RR No. 7-2016 | Prescribes the rules and regulations to implement the tax incentives available to tourism enterprises duly registered with the Tourism Infrastructure and Enterprise Zone Authority under RA No. 9593 (Tourism Act of 2009) | Nov 18, 2016 | View |
| RR No. 6-2016 | Extends the deadline prescribed for the use of non-thermal paper and for the procurement and re-configuration of information on all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software | Sep 23, 2016 | View |
| RR No. 5-2016 | Amends Revenue Regulations No. 15-2012 by providing additional criteria in the accreditation of printers engaged in printing services of official receipts, sales invoices and other commercial receipts and/or invoices | Jun 1, 2016 | View |
| RR No. 4-2016 | Extends the deadline for the issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from customs custody until April 30, 2016 | Apr 5, 2016 | View |
| RR No. 3-2016 | Prescribes the policies and guidelines on the adoption of credit/debit/prepaid card payments as additional modes of payment of internal revenue taxes | Mar 23, 2016 | View |
| RR No. 2-2016 | Prescribes the guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs custody | Mar 4, 2016 | View |
| RR No. 1-2016 | Amends certain provisions of Revenue Regulations No. 3-2005 | Feb 10, 2016 | View |
| RR No. 15-2015 | Amends Sections 4.109-1(B)(1)(s), (t) and (u) of RR No. 16-2005, as amended, relative to sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations | Dec 28, 2015 | View |
| RR No. 14-2015 | Amends Section 2 of Revenue Regulations (RR) No. 12-2015 in relation to RR No. 10-2015 | Nov 9, 2015 | View |
| RR No. 13-2015 | Amends further the provisions of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended by RR No. 7-2015 | Oct 29, 2015 | View |
| RR No. 12-2015 | Amends Section 8 (Transitory Provisions) of Revenue Regulations (RR) No. 10-2015 | Oct 7, 2015 | View |
| RR No. 11-2015 | Amends Sections 2 and 7(6) of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010 | Sep 29, 2015 | View |
| RR No. 10-2015 | Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/software | Sep 21, 2015 | View |
| RR No. 9-2015 | Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) | Sep 2, 2015 | View |