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2012 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 1-2012 Requires the mandatory submission of Quarterly Summary List


of Sales and Purchases by all VAT registered taxpayers
(Published in Manila Bulletin on February 22, 2012)
Digest | Full Text

February 20,
2012

RR No. 2-2012 Prescribes the tax administration treatment of petroleum and


petroleum products imported into the Philippines including
those coming in through freeport zones and economic zones
and registration of all storage tanks, facilities, depots and
terminals
(Published in Manila Bulletin on February 22, 2012)
Digest | Full Text

February 20,
2012

RR No. 3-2012 Prescribes the effectivity of threshold amounts for sale of


residential lot, sale of house and lot, lease of residential unit and
sale or lease of goods or properties or performance of services
covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997,
as amended
(Published in Manila Bulletin on February 22, 2012)
Digest | Full Text

February 20,
2012

RR No. 4-2012 Amends RR No. 13-2011 regarding abatement or cancellation of


internal revenue tax liabilities(Published in Manila Bulletin on
March 30, 2012)
Digest | Full Text

March 28, 2012

RR No. 5-2012 Establishes the policy on the binding effect of rulings issued
prior to Tax Reform Act of 1997
(Published in Manila Bulletin on April 4, 2012)
| Full Text

April 2, 2012

RR No. 6-2012 Clarifies the taxation on the sale of gold and other metallic
minerals to Bangko Sentral ng Pilipinas and other persons or
entities, amending RR Nos. 2-1998 and 7-2008
(Published in Manila Bulletin on April 4, 2012)
| Full Text

April 2, 2012

RR No. 7-2012 Amends the consolidated Revenue Regulations on primary


registration, updates, and cancellation
(Published in Manila Bulletin on April 4, 2012)
| Full Text | Annex A

April 2, 2012

2011 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12011

Defines the tax treatment of income earnings and money


remittances of an Overseas Contract Worker or Overseas
Filipino Worker
(Published in Manila Bulletin on February 26, 2011)
Digest | Full Text

February 24,
2011

RR No. 22011

Prescribes the filing of Income Tax Return and/or Annual


Information Return by individuals, including estates and
trusts
(Published in Manila Bulletin on March 4, 2011)
Digest | Full Text | Annex A

March 2, 2011

RR No. 32011

Provides the policies, guidelines and procedures on the


March 7, 2011
application for change in accounting period
(Published in Manila Bulletin on March 9, 2011)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
| Annex E | Annex F

RR No. 42011

Prescribes the rules on the proper allocation of costs and


expenses amongst income earnings of banks and other
financial institutions for Income Tax reporting purposes
(Published in Manila Bulletin on March 17, 2011)
Digest | Full Text

March 15,
2011

RR No. 52011

Further amends RR Nos. 2-98 and 3-98, as last amended by


RR No. 5-2008, with respect to "De Minimis Benefits"
(Published in Manila Bulletin on March 18, 2011)
Digest | Full Text

March 16,
2011

RR No. 62011

Suspends the implementation of RR No. 2-2011


(Published in Manila Bulletin on March 18, 2011)
Digest | Full Text

March 16,
2011

RR No. 72011

Prescribes the policies in the tax treatment of campaign


contributions and expenditures
(Published in Manila Bulletin on June 17, 2011)
Digest | Full Text

RR No. 82011

Amends certain provisions under Annex A of RR No. 23June 21, 2011


2003 relative to the revised tax classification of new brands
of alcohol products and variants thereof
(Published in Manila Bulletin on June 23, 2011)
Digest | Full Text | Annex A

RR No. 92011

Amends RR No. 3-2011 relative to the policies, guidelines


and procedures on the application for change in
accounting period
(Published in Manila Bulletin on July 1, 2011)
Digest | Full Text

June 29, 2011

RR No. 102011

Amends certain provision of RR No. 16-2005, as amended


by RR No. 4-2007, otherwise known as the "Consolidated
Value-Added Tax Regulations of 2005", as amended
(Published in Manila Bulletin on July 9, 2011)
Digest | Full Text

July 7, 2011

RR No. 112011

Defines gross receipts for Common Carrier's Tax for


international carriers pursuant to Section 118 of the Tax
Code, amending Section 10 of RR No. 15-2002
(Published in Manila Bulletin on July 22, 2011)
Digest | Full Text

July 20, 2011

June 14, 2011

RR No. 122011

Prescribes the reportorial requirement for establishments


leasing or renting out spaces for commercial activities
(Published in Manila Bulletin on July 27, 2011)
Digest | Full Text

July 25, 2011

RR No. 132011

Implements the tax provisions of Republic Act No. 9856,


otherwise Known as The Real Estate Investment Trust Act
of 2009
(Published in Manila Bulletin on July 27, 2011)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D

July 25, 2011

RR No. 142011

Amends certain provision of RR No. 5-2000, as amended,


prescribing the regulations governing the manner of the
issuance of Tax Credit Certificates and the conditions for
their use, revalidation and transfer
(Published in Manila Bulletin on August 5, 2011)
Digest | Full Text

July 29, 2011

RR No. 152011

Amends Section 5 of Revenue Regulations No. 12-2011


(Published in Manila Bulletin on September 2, 2011)
Digest | Full Text

August 31,
2011

RR No. 162011

Increases the amount of threshold amounts for sale of


residential lot, sale of house and lot, lease of residential
unit and sale or lease of goods or properties or
performance of services covered by Section 109 (P), (Q)
and (V) of the Tax Code of 1997, as amended, thereby
amending certain provisions of RR No. 16-2005, as
amended, otherwise known as the Consolidated VAT
Regulations of 2005
(Published in Manila Bulletin on November 2, 2011)
Digest | Full Text

October 28,
2011

RR No. 172011

Implements the tax provisions of Republic Act No. 9505,


otherwise known as the Personal Equity and Retirement
Account (PERA) Act of 2008
(Published in Manila Bulletin on November 2, 2011)
Digest | Full Text

October 28,
2011

RR No. 182011

Provides the penalties for violation of the requirement that November 21,
Output Tax on the sale of goods and services should be
2011
separately indicated in the sales invoice or official receipt
(Published in Manila Bulletin on November 23, 2011)
Digest | Full Text

RR No. 192011

Prescribes the new Income Tax forms


(Published in Manila Bulletin on December 12, 2011)
Digest | Full Text | 1700 | 1701 | 1702

December 9,
2011

2010 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12010

Amends further Section 3 of RR No. 9-2001, as amended,


expanding the coverage of taxpayers required to file
returns and pay taxes through the BIRs Electronic Filing
and Payment System (eFPS)
(published in Manila Bulletin on January 21, 2010)
Digest | Full Text

January 21,
2010

RR No. 22010

Amends Sections 6 and 7 of RR No. 16-2008 with respect to


the determination of the Optional Standard Deduction
(OSD) of General Professional Partnerships and the
partners thereof, as well as the manner and period for
making the election to claim OSD in the Income Tax
Returns
(published in Manila Bulletin on February 26, 2010)
Digest | Full Text

February 24,
2010

RR No. 32010

Provides the rationale and guidelines for the submission of


the Statement of Management Responsibility
(published in Manila Bulletin on February 27, 2010)
Digest | Full Text

February 26,
2010

RR No. 42010

Amends RR No. 11-2006 relative to the accreditation of tax


practitioners/agents as a prerequisite to their practice or
representation before the Bureau of Internal Revenue
(published in Manila Bulletin on February 27, 2010)
Digest | Full Text

February 26,
2010

RR No. 52010

Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining


to the issuance of TIN card and transfer of registration
(published in Manila Bulletin on May 29, 2010)
Digest | Full Text

May 28, 2010

RR No. 62010

Amended Republic Act No. 9576 pertaining to regulations


providing for the policies, guidelines and procedures in the
implementation of the tax subsidy .

June 29, 2010

RR No. 72010

Implementing the tax privileges provisions of Republic Act


No. 9994, otherwise known as Expanded Senior Citizen
Act of 2010, and prescribing guidelines for the availment
thereof.

RR No. 82010

Amends RR No. 7-2010 implementing the tax privileges


provisions of RA No. 9994, otherwise known as the
Expanded Senior Citizens Act of 2010
(Published in Manila Bulletin on September 7, 2010)
Digest | Full Text

September 3,
2010

RR No. 92010

Provides the policies and guidelines for the abatement of


surcharges and/or compromise penalties in relation to the
filing of tax returns and payment of taxes under certain
conditions
(Published in Manila Bulletin/Philippine Star on September
15, 2010)
Digest | Full Text | Annex A | Annex B | Annex C | Annex
C-1 | Annex D

September 13,
2010

RR No. 102010

Provides the guidelines relative to the exchange of


information pursuant to an existing international
convention or agreement on tax matters
(Published in Manila Bulletin on October 8, 2010)

October 6,
2010

Digest | Full Text

RR No. 112010

Further clarifies the term Managerial and Technical


Positions under RR No. 2-98, as amended and modifies for
this purpose RMC No. 41-09 including guidelines on
availment of the 15% preferential Income Tax rate for
qualified filipino personnel employed by Regional or Area
Headquarters and Regional Operating Headquarters of
multinational companies
(Published in Manila Bulletin on October 28, 2010)
Digest | Full Text | Annex A

October 26,
2010

RR No. 122010

Prescribes the policies, guidelines and procedures in the


November 18,
implementation of the tax subsidy to be granted by the
2010
Fiscal Incentives Review Board to the Millennium Challenge
Account-Philippines for the Philippine Compact Program
(Published in Philippine Star on November 20, 2010)
Digest | Full Text

RR No. 132010

Prescribes the policies and guidelines in the acceptance of December 10,


late and out-of-district tax returns
2010
(Published in Manila Bulletin on December 13, 2010)
Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex
B-1 | Annex C | Annex C-1 | Annex D

RR No. 142010

Amends pertinent provisions of RR Nos. 11-2006 and 42010 on the accreditation of tax practitioners/agents as a
prerequisite to their practice and representation before
the BIR
(Published in Manila Bulletin on December 13, 2010)
Digest | Full Text

RR No. 152010

Amends certain provisions of RR No. 21-2002, as amended, December 10,


authorizing the Commissioner of Internal Revenue to
2010
prescribe additional procedural and/or documentary
requirements in connection with the preparation and
submission of financial statements accompanying the tax
returns

December 10,
2010

(Published in Manila Bulletin on December 14 , 2010)


Digest | Full Text

RR No. 162010

Prescribes the guidelines, rules and procedures in the filing December 10,
of confidential information and the investigation of cases
2010
arising therefrom
(Published in Manila Bulletin on December 14 , 2010)
Digest | Full Text | Annex A

RR No. 172010

Consolidates the regulations implementing RA No. 7646,


which authorizes the Commissioner of Internal Revenue to
prescribe the place for payment of internal revenue taxes
by large taxpayers, and prescribes the coverage and
criteria for determining large taxpayers
(Published in Manila Bulletin on December 16 , 2010)
Digest | Full Text

December 14,
2010

2009 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12009

Prescribes the rules and regulations to implement RA No.


9442 relative to the tax privileges of persons with disability
and tax incentives for establishments granting sales
discount
(published in Manila Bulletin/Phil.Daily Inquirer on
February 19, 2009)
Digest | Full Text

February 17,
2009

RR No. 22009

Amends further Sections 2.57.2 and 2.58 of Revenue


Regulations No. 2-98, as amended, subjecting to creditable
withholding tax the interest portion of the refund of meter
deposits by MERALCO and other distribution utilities to
residential and non-residential electricity
consumers/customers
(published in Philippine Star on February 28, 2009)

February 26,
2009

Digest | Full Text

RR No. 32009

Amends further RR No. 9-2001 by expanding the EFPS


coverage to include the top 20,000 private corporations
duly identified under RR No. 14-2008
(pubished in Manila Bulletin on April 2, 2009)
Digest | Full Text

March 31,
2009

RR No. 42009

Amends the provisions of Section 24 of Revenue


Regulations No. 3-2006 pertaining to the allocable share of
the Philippine Health Insurance Corporation and the
Department of Health in the annual incremental revenue
under RA No. 9334
(published in Manila Bulletin on May 8, 2009)
Digest | Full Text

May 6, 2009

RR No. 52009

Reverts the venue for the filing of returns and payment of


Capital Gains Tax, Creditable Withholding Tax and
Documentary Stamp Tax due on sale, transfer or exchange
of real property of large taxpayers to the place where the
property is located
(published in Manila Bulletin on May 16, 2009)
Digest | Full text

May 13, 2009

RR No. 62009

Amends further pertinent provisions of Revenue


Regulations No. 2-98, as amended, providing for additional
criteria in the determination of Top 20,000 Private
Corporations, including the threshold on their purchases of
agricultural products and additional transactions subject to
creditable withholding tax on income payments made by
Top 5,000 Individual Taxpayers engaged in trade/business
or practice of profession
(published in Manila Bulletin on July 15, 2009)
Digest | Full Text

July 9, 2009

RR No. 72009

Implements the Electronic Documentary Stamp Tax System


to replace the Documentary Stamp Tax Electronic
Imprinting Machine
(published in Manila Bulletin on October 6, 2009)
Digest | Full Text

October 2,
2009

RR No. 82009

Amends furtehr Sections 2.57.2 and 2.57.3 of RR No. 2-98,


as amended, subjecting to Creditable Withholding Tax the
income paymetns made by political parties and candidates
of local and national elections of all their campaign
expenditures and income payments made by an individual
or juridical person forming part of their campaign
contributions to candidates of local and national elections
and to political parties
(published in Philippine Star on October 27, 2009)
Digest | Full Text

October 23,
2009

RR No. 92009

Promulgates the requirements for the maintenance,


retention and submission of electronic records
(published in Manila Bulletin on December 31, 2009)
Digest | Full Text

RR No. 102009

Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as December 23,
amended, clarifying that sub-paragraph (W) as recently
2009
issued under RR No. 8-2009 should be sub-paragraph (X)
(Published in Manila Bulletin on December 31, 2009)
Digest | Full Text

December 29,
2009

2008 Revenue Regulations

No. of
Issuance
RR No. 12008

Subject Matter
Amends certain provisions of RR No. 10-2006, which
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
(published in Manila Bulletin on February 7, 2008)
Digest | Full Text

Date of Issue
February 5,
2008

RR No. 22008

Amends certain rules and regulations relative to the


collection and remittance of taxes paid to Authorized
Agent Banks (AABs) thru Over-the-Counter and Electronic
Filing and Payment System and further amends the
Memorandum of Agreement relative to the accreditation
of the AABs
(published in Manila Bulletin on March 2, 2008)
Digest | Full Text | Annex A | Annex A-1 | Annex A-2

February 29,
2008

RR No. 32008

Amends certain provisions of existing Revenue Regulations March 7, 2008


on the granting of outright Excise Tax exemption on
removal of excisable articles intended for export or
sale/delivery to international carriers or to tax-exempt
entities/agencies and prescribes the provisions for availing
claims for product replenishment
(published in Phil. Daily Inquirer on March 9, 2008)
Digest | Full Text | Annex A | Annex B | Annex C

RR No. 42008

Amends the venue for filing of tax returns and payment of


Capital Gains Tax, Creditable Withholding Tax and
Documentary Stamp Taxes due on onerous transfers of
real propertis owned by taxpayers classified as large
taxpayers
(published in Philippine Star on April 18, 2008)
Digest | Full Text

RR No. 52008

Further amends Revenue Regulations (RR) Nos. 2-98 and 3- April 23, 2008
98, as last amended by RR No. 10-2000, with respect to
"De Minimis Benefits"
(published in Manila BUlletin on april 25, 2008)
Digest | Full Text

RR No. 62008

Consolidates the regulations prescribing the rules on the


taxation of sale, barter, exchange or other disposition of
shares of stock held as capital assets
(published in Manila Bulletin on May 5, 2008)
Digest | Full Text

May 2, 2008

RR No. 72008

Prescribes the regulations to govern the taxation on the


sale to the Bangko Sentral ng Pilipinas of gold and other
metallic mineral products extracted or produced by smallscale miners and further amends RR No. 2-98, as amended
(published in Manila Bulletin on May 12, 2008)
Digest | Full Text

May 2, 2008

RR No. 82008

Supplements RR No. 09-2004, as amended by RR No. 102004, by clarifying that the transactions of Bangko Sentral
ng Pilipinas entered into in the exercise of its
governmental/regulatory authority are outside of the
coverage of the Gross Receipts Tax

August 29,
2008

April 17, 2008

(published in Philippine Star on August 30, 2008)


Digest | Full Text

RR No. 92008

Prescribes the manner of computing the basis of the 15%


share of the beneficiary provinces in the Excise Tax
collection from locally manufactured Virginia-type
cigarettes
(published in Philippines Star on September 15, 2008)
Digest | Full Text

September 12,
2008

RR No. 102008

Implements certain provisions of RA No. 9504 entitled "An September 24,


Act Amending Sections 22, 24, 34, 35, 51 and 79 of RA No.
2008
8424, as Amended, Otherwise Known as the National
Internal Revenue Code" relative to the withholding of
Income Tax on compensation and other concerns
(published in Philippine Star on September 25, 2008)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
| Annex E | Annex F

RR No. 112008

Consolidates and updates all existing Revenue Regulations


on primary registration, its updates and cancellation
(published in Philippine Star on September 26, 2008)
Digest | Full Text

September 24,
2008

RR No. 122008

Prescribes the manner of computing the basis of the 15%


allocable share of the beneficiary provinces in the Excise
Tax collection from locally manufactured Viginia-type
cigarettes
(published in Philippine Star on September 27, 2008)
Digest | Full Text

September 25,
2008

RR No. 132008

Consolidates regulations on advance Value-Added Tax on


the sale of refined sugar and amends and/or revokes all
revenue issuances issued to this effect and for other
related purposes
(published in Philippine Star on October 7, 2008)
Digest | Full Text | Annex A-B, E-J | Annex C | Annex D

October 6,
2008

RR No. 142008

Amends further Section 2.57.2(M) of RR No. 2-98, as


amended, increasing the coverage of withholding tax
agents who are required to withhold 1% from regular
suppliers of goods and 2% from regular suppliers of
services from the top 10,000 to top 20,000 private
corporations
(published in Manila Bulletin on December 10, 2008)
| Full Text

December 8,
2008

RR No. 152008

Prescribes the manner of computing the incremental


revenue to be used as basis of the 15% share of the
beneficiary provinces producing burley and native tobacco
in the Excise Tax collection from tobacco products under
R.A. No. 8240
(published in Manila BUlletin on December 12, 2008)
| Full Text

December 10,
2008

RR No. 162008

Implements the provisions of Section 34(L) of the Tax Code


of 1997, as amended by Section 3 of RA No. 9504, dealing
on the Optional Standard Deduction allowed to individuals
and corporations in computing their taxable income
(published in Philippine Star on December 20, 2008)
| Full Text

December 18,
2008

2007 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12007

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
(published in Manila Bulletin on January 12, 2007)
Digest | Full Text

January 11,
2007

RR No. 22007

Amends certain provisions of RR No. 16-2005, otherwise


known as the Consolidated Value-Added Tax Regulations of
2005
(published in Manila Bulletin on January 12, 2007)
Digest | Full Text

January 11,
2007

RR No. 32007

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
(published in Phil. Daily Inquirer on February 16, 2007)
Digest | Full Text

February 14,
2007

RR No. 42007

Amends certain provisions of RR No. 16-2005, as amended,


otherwise known as the Consolidated Value-Added Tax
Regulations of 2005
(published in Manila Bulletin on March 22, 2007)
Digest | Full Text

March 20,
2007

RR No. 52007

Prescribes the guidelines and conditions for the tax


treatment of Securities Borrowing and Lending (SBL) or
Securities Lending Transactions (SLTs) involving the FixedIncome Securities Lending Program of the Philippine
Dealing and Exchange Corporation (PDEx)
(published in Manila Bulletin on May 10, 2007)
Digest | Full Text

May 7, 2007

RR No. 62007

Prescribes the consolidated regulations on advance ValueAdded Tax on the sale of refined sugar, amending and/or
revoking all revenue issuances issued to this effect, and for
other related purposes
(published in Manila Bulletin on May 11, 2007)
Digest | Full Text | Annex A-E | Annex F-J

May 9, 2007

RR No. 72007

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
(published in Manila Bulletin on August 12, 2007)
Digest | Full Text

August 1, 2007

RR No. 82007

Prescribes the additional compliance requirements of


concerned taxpayers in the light of mandatory adoption of
the Philippine Financial Reporting Standards
(published in Manila Bulletin on August 3, 2007)
Digest | Full Text

August 1, 2007

RR No. 92007

Prescribes the updated minimum monthly/quarterly gross


receipts in computing the Percentage Tax of domestic
carriers and keepers of garages
(published in Philippine Daily inquirer on August 3, 2007)
Digest | Full Text

August 1, 2007

RR No. 102007

Amends further Section 3 of RR No. 9-2001 expanding the


coverage of taxpayers required to file returns and pay
taxes through the Electronic Filing and Payment System
(published in Philippine Star on August 3, 2007)
Digest | Full Text

August 1, 2007

RR No. 112007

Suspends the implementation of Revenue Regulations No.


6-2007 entitled 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
(published in Manila Bulletin on August 29, 2007)
Digest | Full Text

August 28,
2007

RR No. 122007

Amends certain provisions of Revenue Regulations No. 998 relative to the due date within which to pay Minimum
Corporate Income Tax imposed on domestic corporations
and resident foreign corporations
(published in Manila Bulletin on Oct. 19, 2007 )
Digest | Full Text

October 17,
2007

RR No. 132007

Prescribes the policies and procedures for the advance


payment of Value-Added Tax/Percentage Tax on the
transport of naturally grown planted timber products
(published in Philippine Daily Inquirer on Dec. 7, 2007)
Digest | Full Text | Annex A

December 5,
2007

RR No. 142007

Clarifies the tax treatment of microfinance services


rendered by Non-Governmental Organizations and
cooperatives
(published in Manila Bulletin on Dec. 14, 2007)
Digest | Full Text

December 12,
2007

RR No. 152007

Allows the abatement of penalties/surcharges and interest


on disputed/litigated assessments
(published in Manila Bulletin on Dec. 29, 2007)
Digest | Full Text | Annex A | Annex B

December 28,
2007

2006 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12006

Amends Revenue Regulations No. 2-98, as amended,


relative to the withholding of Income Tax on compensation
income received by minimum wage earners
(published in Manila Bulletin on January 9, 2006)
Digest | Full Text

January 5,
2006

RR No. 22006

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
(published in Manila Bulletin on January 9, 2006)
Digest | Full Text | Annex A | Annex B

January 5,
2006

RR No. 32006

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
(published in Manila Bulletin on January 9, 2006)
Digest | Full Text

RR No. 42006

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
(published in Manila Bulletin on February 23, 2006)

January 5,
2006

February 21,
2006

Digest | Full Text


RR No. 52006

Lifts the temporary deferment of the implementation of


Revenue Regulations No. 17-2005
(published in Manila bulletin on April 1, 2006)
Digest | Full Text

March 30,
2006

RR No. 62006

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
(published in Manila Bulletin on May 3, 2006)
Digest | Full Text

May 2, 2006

RR No. 72006

Further amends certain provision of RR No. 6-2005


pertaining to the deadline in the filing of the No Audit
Program (NAP) Participation Form
(published in Manila Bulletin June 17, 2006)
Digest | Full Text

June 16, 2006

RR No. 82006

Prescribes the implementing guidelines on the taxation


and monitoring of the bioethanol-blended gasoline (Egasoline) and the raw materials used in the production
thereof pursuant to the Fuel Bioethanol Program of the
Department of Energy
(published in Philippine Star on July 12, 2006)
Digest | Full Text | Annex A | Annex B | Annex C

July 10, 2006

RR No. 92006

Further amends certain provisions of RR No. 6-2005, as


amended, implementing the No Audit Program (NAP)
(published in Philippine Daily Inquirer on July 13, 2006)
Digest | Full Text

July 11, 2006

RR No. 102006

Prescribes the guidelines and conditions for the tax


July 17, 2006
treatment of securities borrowing and lending transactions
involving shares of stocks or securities listed in the
Philippine Stock Exchange
(published in Manila Bulletin on July 19, 2006)
Digest | Full Text | Appendix A | Appendix B | Appendix C |
Appendix D-1 | Appendix D-2 | Appendix E | Appendix F

RR No. 112006

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
(published in Philippine Star on July 24, 2006)
Digest | Full Text

July 21, 2006

RR No. 122006

Promulgates the rules and regulations implementing the


tax subsidy granted by the Fiscal Incentives Review Board
to the Philippine National Police Service Store System
(published in Manila Bulletin on July 24, 2006)
Digest | Full Text

July 21, 2006

RR No. 132006

Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to


financial statements acceptable to the BIR
(published in Philippine Daily Inquirer on Sept. 5, 2006)
Digest | Full Text

August 31,
2006

RR No. 142006

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
(published in Philippine Daily Inquirer on Sept. 5, 2006)
Digest | Full Text

September 1,
2006

RR No. 152006

Prescribes the guidelines on the implementation of onetime administrative abatement of all penalties/surcharges
and interest on delinquent accounts and assessments
(preliminary or final, disputed or not) as of June 30, 2006
(published in Philippine Star on Sept. 28, 2006)
Digest | Full Text

September 27,
2006

RR No. 162006

Prescribes the submission by taxpayers of electronic books


of accounts and other accounting records in the course of a
tax audit/investigation
(published in Philippine Star on Oct. 21, 2006)
Digest | Full Text

October 20,
2006

RR No. 172006

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
(published in Manila Bulletin on Oct. 23, 2006)
Digest | Full Text

October 20,
2006

RR No. 182006

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
(published in Manila Bulletin on Nov. 15, 2006)
Digest | Full Text

November 14,
2006

2005 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12005

Amends further pertinent provisions of RR Nos. 7-95 and 82002 relative to transactions exempt from VAT and the
submission of Quarterly Summary List of Sales and
Purchases
(published in Manila Standard on Feb. 18, 2005)
Digest | Full Text

February 11,
2005

RR No. 22005

Implements relevant provisions of Republic Act Nos. 7227,


7916, 7903 and 7922 otherwise known as "Bases
Conversion and Development Act of 1992," "Special
Economic Zone Act of 1995," "Zamboanga City Special
Economic Zone Act of 1995" and "Cagayan Special
Economic Zone Act of 1995" respectively
(published in Manila Times on Feb. 18, 2005)
Digest | Full Text

February 15,
2005

RR No. 32005

Prescribes the rules and regulations implementing EO No.


398 and requiring timely and complete payment of taxes as
a pre-condition for entering into and as a continuing
obligation in contracts with government
(published in Manila Standard on Feb. 19, 2005)
Digest | Full Text | EO No. 398

February 17,
2005

RR No. 42005

Prescribes the rules and regulations implementing Bangko


Sentral ng Pilipinas Circular No. 472, Series 2005 requiring
all bank borrowers and co-makers to submit latest Income
Tax Return and Financial Statement received by BIR
(published in Daily Tribune on Feb. 19, 2005)

February 17,
2005

Digest | Full Text | BSP Revised Circular No. 472, S 2005

RR No. 52005

Prescribes the monthly submission of sales report and


other information generated by Cash Register Machines
(CRMs) and Point of Sales Machines (POS) and/or any
machine sales generating receipt/invoice registered with
the BIR
(published in Daily Tribune on Feb. 19, 2005)
Digest | Full Text

February 17,
2005

RR No. 62005

Provides the implementing rules for EO No. 399 directing


the BIR to establish the "No Audit Program" (NAP) to
enhance tax compliance and increase tax collections
(published in Manila Bulletin on March 9, 2005)
Digest | Full Text

March 7, 2005

RR No. 72005

Amends pertinent provisions of Revenue Regulations No.


4-2000 by providing a new format for the Notice to the
Public to be exhibited at place of business
(published in Manila Bulletin on April 14, 2005)
Digest | Full Text

April 11, 2005

RR No. 82005

Amends further pertinent provisions of Revenue


Regulations Nos. 2-98 and 3-2004 which provides for the
inclusion to income payments subject to Creditable
Withholding Tax the Manila Electric Company refund to
customers
(published in Manila Bulletin on May 19, 2005)

May 10, 2005

Digest | Full Text | Annex A


RR No. 92005

Amends pertinent provisions of Revenue Regulations No.


May 10, 2005
06-04 relative to the tax exemptions and privileges granted
under Republic Act No. 9182, otherwise known as The
Special Purpose Vehicle Act of 2002
(published in Manila Bulletin on June 1, 2005)
Digest | Full Text

RR No. 102005

Amends certain provisions of Revenue Regulations No. 62005 (No Audit Program) resulting from the amendment of
EO No. 399
(published in Manila Bulletin on June 1, 2005)
Digest | Full Text

May 30, 2005

RR No. 112005

Defines Gross Income Earned to implement the tax


incentive provision of Republic Act No. 7916, otherwise
known as The Special Economic Zone Act of 1995
(published in Philippine Star on June 25, 2005)
Digest | Full Text

June 23, 2005

RR No. 122005

Defines Gross Income to implement the tax incentive


provision of Republic Act No. 7922, otherwise known as
Cagayan Special Economic Zone Act of 1995 and of
Republic Act No. 7903, otherwise known as Zamboanga
City Special Economic Zone Act of 1995
(published in Philippine Star on June 25, 2005)
Digest | Full Text

June 23, 2005

RR No. 132005

Defines Gross Income Earned to implement the tax


incentive provision of Republic Act No. 7227, otherwise
known as The Bases Conversion Development Act of
1992
(published in Philippine Star on June 25, 2005)
Digest | Full Text

June 23, 2005

RR No. 142005

Implements Title IV of the Tax Code by prescribing the


Consolidated Value-Added Tax Regulations of 2005
(published in Manila Bulletin on June 29, 2005)
Digest | Full Text

June 28, 2005

RR No. 152005

Provides policies and guidelines for the abatement of


surcharges in relation to the filing of amended tax
returns under certain conditions
(published in Manila Bulletin and Philippine Star on July 8,
2005)
Digest | Full Text

July 7, 2005

RR No. 162005

Prescribes the Consolidated Value-Added Tax Regulations


of 2005 superseding RR No. 14-2005
(published in Manila Times on Oct. 21, 2005)
Digest | Full Text

October 19,
2005

RR No. 172005

Provides the policies, guidelines and procedures in the


implementation of the tax subsidy granted by the Fiscal
Incentives Review Board to the Bases Conversion and
Development Authority for the Subic-Clark-Tarlac
Expressway Project
(published in Manila Bulletin on Oct. 21, 2005)
Digest | Full Text

October 19,
2005

RR No. 182005

Provides the policies, procedures and guidelines in the


implementation of the Enhanced Voluntary Assessment
Program (EVAP) for taxable year 2004 and prior years
under certain conditions
(published in Manila Bulletin on Nov. 12, 2005)
Digest | Full Text

November 11,
2005

RR No. 192005

Temporarily defers until further notice the implementation November 15,


of RR No. 17-2005 relative to the implementation of the
2005
tax subsidy granted by the FIRB to the Bases Conversion
Development Authority for the Subic-Clark-Tarlac
Expressway Project
(published in Manila Bulletin on Nov. 18, 2005)
Digest | Full Text

2004 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12004

Amends further portions of RR No. 2-98, as amended,


exempting marginal income earners from Creditable
Withholding Tax on payments made by hotels, restaurants,
resorts, caterers, food processors, canneries,
supermarkets, livestock, poultry, fish and marine product
dealers, hardwares, factories, furniture shops, and all other
establishments
(published in Manila times on Jan. 22, 2004)
Digest | Full Text

January 20,
2004

RR No. 22004

Further enhances the rules on the advance payment of


VAT on the sale of refined sugar
(published in Manila Standard on Feb. 28, 2004)
Digest | Full Text

February 26,
2004

RR No. 32004

Suspends the implementation of withholding tax on


income payments made to suppliers of agricultural
products
(published in Manila Standard on March 17, 2004)
Digest | Full Text

March 12,
2004

RR No. 42004

Supplements the rules on the advance payment of ValueAdded Tax on sale of refined sugar
(published in Taliba on March 31, 2004)
Digest | Full Text

March 26,
2004

RR No. 52004

Provides for additional tax returns/forms which shall be


filed thru the eFPS, as well as expands the coverage and
revises the requirements for eFPS enrollment
(published in Manila Bulletin on May 22, 2004)
Digest | Full Text

May 14, 2004

RR No. 62004

Implements the tax exemptions and privileges granted


under RA No. 9182, otherwise known as the "Special
Purpose Vehicle Act of 2002"
(published in Manila Bulletin on May 22, 2004)
Digest | Full Text

May 14, 2004

RR No. 72004

Excludes medical services rendered by doctors of medicine


duly registered with the PRC and services rendered by
lawyers duly registered with the IBP from the Value-Added
Tax
(published in Phiippine Star on May 28, 2004)
Digest | Full Text

May 21, 2004

RR No. 82004

Supersedes RR No. 7-2001 and RR No. 30-2002 relative to


the compromise settlement of internal revenue tax
liabilities
(published in Philippine Star on may 28, 2004)
Digest | Full Text

May 21, 2004

RR No. 92004

Implements certain provisions of Republic Act No. 9238,


re-imposing the gross receipts tax on banks and non-bank
financial intermediaries performing quasi-banking
functions and other non-bank financial intermediaries
beginning January 1, 2004
(published in Manila Standard on July 1, 2004)
Digest | Full Text

June 25, 2004

RR No. 102004

Reimposes the Gross Receipts Tax on other non-bank


financial intermediaries, which includes pawnshops,
beginning January 1, 2004
(published in Manila Standard on Nov. 25, 2004)
Digest | Full Text

November 23,
2004

RR No. 112004

Prescribes the rules and regulations on the accreditation,


registration and use of Cash Register Machines, Point-ofSale Machines and/or Business Machines Generating
Receipts/Invoices
(published in Manila times on Jan. 20, 2005)
Digest | Full Text | Annex A | Annex B | Annex C

December 21,
2004

RR No. 122004

Provides the revised tax rates on alcohol and tobacco


products introduced on or before December 31, 1996, and
those enumerated under RR Nos. 22-2003 and 23-2003
(published in Manila Standard on Dec. 31, 2004)
Digest | Full Text

December 29,
2004

RR No. 132004

Implements Republic Act No. 9243, otherwise known as


"An Act Rationalizing the Provisions on the Documentary
Stamp Tax of the National Internal Revenue Code of 1997,
as Amended, and for Other Purposes"
(published in Manila Standard on Dec. 31, 2004)
Digest | Full Text

December 29,
2004

2003 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12003

Imposes Value-Added Tax (VAT) on sale of services by


persons engaged in the practice of profession or calling
and professional services rendered by general professional
partnerships; services rendered by actors, actresses,
talents, singers and emcees; radio and television
broadcasters and choreographers; musical, radio, movie,
television and stage directors; and professional athletes, as
well as services rendered by customs, real estate, stock,
immigration and commercial brokers, beginning January 1,
2003
(published in Phil. Daily Inquirer on Jan. 8, 2003)
Digest | Full Text

January 7,
2003

RR No. 22003

Consolidates all Revenue Regulations issued on Estate Tax


and Donor's Tax, incorporating the amendments
introduced by the Tax Reform Act of 1997
(published in Philippine Star on Jan. 18, 2003)
Digest | Full Text

January 17,
2003

RR No. 32003

Extends the deadline for registration and other compliance


requirements during the transitory period of the
imposition of Value-Added Tax (VAT) on sale of services by
persons engaged in the practice of profession or calling
professional services rendered by general professional
partnerships; services rendered by actors, actresses,
talents, singers and emcees; radio and television
broadcasters and choreographers; musical, radio, movie,
television and stage directors; and professional athletes, as
well as services rendered by customs, real estate, stock,
immigration and commercial brokers, beginning January 1,
2003
(published in Manila Bulletin on Jan. 30, 2003)
Digest | Full Text

January 29,
2003

RR No. 42003

Amends certain sections of RR No 14-97, as amended,


otherwise known as the Revenue Regulations governing
the imposition of excise tax on automobiles
(published in Phil. Daily Inquirer on Feb. 1, 2003)
Digest | Full Text

January 30,
2003

RR No. 62003

Amends Section 4 of RR No. 17-2002 relative to the


authority of the Commissioner of Internal revenue to
delegate the review and evaluation of the VAAP availments
(published in Manila Bulletin On Feb. 11, 2003)
Digest | Full Text

February 10,
2003

RR No. 72003

Provides guidelines in determining whether a particular


real property is a capital asset or an ordinary asset for
purposes of imposing Capital Gains Tax, or the ordinary
Income Tax, or the Minimum Corporate Income Tax (MCIT)
(published in Manila Bulltein on Feb. 13, 2003)
Digest | Full Text

February 11,
2003

RR No. 82003

Defers the implementation of the amendatory provisions


introduced by RR No. 4-2003 until March 31,2003, except
for the compliance requirements provided in the transitory
provisions of the RR
(published in Phil. Daily Inquirer on Feb. 20, 2003)
Digest | Full Text

February 19,
2003

RR No. 92003

Amends certain provisions of RR No. 1-97 and RR No. 2-97


relative to the excise taxation of alcohol products, cigars
and cigarettes for the purpose of prescribing the rules and
procedures to be observed in the establishment of the
current net retail price of new brands and variants of new
brands of alcohol and tobacco products
(published in Manila Bulletin on February 27, 2003)
Digest | Full Text

February 26,
2003

RR No. 102003

Implements the tax incentives provisions of Republic Act


No. 8525, otherwise known as the "Adopt-a-School Act of
1998"
(published in Philippine Star on March 5, 2003)
Digest | Full Text

March 4, 2003

RR No. 112003

Extends further the deadline for registration and other


March 4, 2003
compliance requirements during the transitory period of
the imposition of Value-Added Tax (VAT) on sale of services
by professionals and brokers
(published in Philippine Star on March 5, 2003)
Digest | Full Text

RR No. 122003

Amends certain provisions of RR No. 18-99 which governs


the imposition of VAT on services of banks, non-bank
financial intermediaries and finance companies beginning
January 1, 2003
(published in Manila Bulletin on March 12, 2003)

March 11,
2003

Digest | Full Text


RR No. 132003

Further defers the implementation of RR No. 4-2003, as


amended, until May 18, 2003
(published in Phil. Daily Inquirer on March 29, 2003)
Digest | Full Text

March 27,
2003

RR No. 142003

Amends RR No. 2-98 to simplify the collection of tax


through withholding at source on sales of goods or services
subject to the 3% Percentage Tax and/or the Value-Added
Tax
(published in Manila Bulletin on April 4, 2003)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
| Annex E | Annex F

April 3, 2003

RR No. 152003

Grants taxpayers with accounting period ended December


31, 2002 an extension of time up to April 21, 2003 within
which to file their Income Tax returns
(published in Manila Bulletin on April 17, 2003)
Digest | Full Text

April 16, 2003

RR No. 162003

Imposes advance payment of Value-Added Tax or


Percentage Tax and of Income Tax on operators of
"privilege stores" (or "tiangges"), as well as prescribes the
tax obligations of organizers or exhibitors of space for the
operation of "privilege stores"
(published in Philippine Star on April 30, 2003)
Digest | Full Text

April 29, 2003

RR No. 172003

Amends further pertinent provisions of RR Nos. 2-98, 8-98


and 13-99, as amended, by providing for additional
transactions subject to Creditable Withholding Tax and reestablishing the policy that the Capital Gains Tax on the
sale, exchange or other disposition of real property
classified as capital assets shall be collected as a Final
Withholding Tax
(published in Manila Bulletin on May 8, 2003)
Digest | Full Text

May 6, 2003

RR No. 182003

Defers until June 8, 2003 the implementation of RR No. 42003, which pertains to the imposition of Excise Tax on
automobiles
(published in Phil. Daily Inquirer on May 17, 2003)
Digest | Full Text

May 15, 2003

RR No. 192003

Defers the implementation of the amendatory provisions


introduced by RR No. 4-2003 until September 8, 2003
(published in Philippine Star on June 11, 2003)
Digest | Full Text

June 9, 2003

RR No. 202003

Amends certain provisions of RR No. 18-99, as amended by June 27, 2003


RR No. 12-2003, governing the imposition of VAT on
services of banks, non-bank financial intermediaries and
finance companies
(published in Manila Bulletin on June 28, 2003)
Digest | Full Text

RR No. 212003

Further amends the Transitory Provisions of RR No. 4-2003,


which pertains to the deadlines of submission of inventory
list and inventory taking of automobiles
(published in Manila Bulletin on July 22, 2003)
Digest | Full Text

July 18, 2003

RR No. 222003

Implements the revised tax classification of new brands of


cigarettes and variants thereof based on the current net
retail prices
(published in Philippine Star on Aug. 16, 2003)
Digest | Full Text | Annex A

August 13,
2003

RR No. 232003

Prescribes the revised tax classification of new brands of


alcohol products, including variants thereof based on the
current net retail prices
(published in Manila Bulletin on Aug. 30, 2003)
Digest | Full Text | Annex A

August 28,
2003

RR No. 242003

Amends RR No. 16-2003 relative to the taxation of Privilege


Stores.
(published in Manila Standard on Sept. 4, 2003)
Digest | Full Text

August 29,
2003

RR No. 252003

Amends the Revenue Regulations governing the imposition September 16,


of Excise Tax on automobiles pursuant to the provisions of
2003
Republic Act No. 9224.
(published in Manila Times on Sept. 18, 2003)
Digest | Full Text

RR No. 262003

Modifies the procedures of registering manually-printed


receipts or sales/commercial invoices prior to their use.
(published in Manila Times on Oct. 10, 2003)
Digest | Full Text | Annex A | Annex B

October 7,
2003

RR No. 272003

Amends the transitory provisions of RR No. 18-99


pertaining to the deadline for the usage of properly
stamped unused non-VAT invoices or receipts.
(published in Manila Times on Oct. 10, 2003)
Digest | Full Text

October 9,
2003

RR No. 282003

Amends portions of RR Nos. 2-98 and 4-2002 relative to


November 20,
the issuance of Certificate of Value-Added Tax Withheld at
2003
Source on certain income payments made by the Bureau of
Treasury.
(published in Manila Times on Nov. 25, 2003)

Digest | Full Text


RR No. 292003

Prescribes the policies and procedures for the advance


payment of VAT on the sale of flour.
(published in Manila Times on Dec. 2, 2003)
Digest | Full Text

RR No. 302003

Amends further pertinent portions of RR Nos. 2-98 and 8December 15,


98, as amended, providing withholding as a mode of
2003
remitting final Capital Gains Tax on the sale of real
property classified as capital assets by non-resident aliens,
increasing the withholding tax rates on certain income
payments, inclusion of non-food products in the coverage
of expanded withholding tax, providing sanctions to payees
who refuse the withholding of tax on their
income/receipts, and for other purposes.
(published in Manila Bulletin on Dec. 16, 2003)
Digest | Full Text

RR No. 312003

Prescribes the policies, guidelines and procedures in the


implementation of the tax subsidy granted by the Fiscal
Incentives Review Board to the Armed Forces of the
Philippines Commissary and Exchange Service.
(published in Manila times on Dec. 20, 2003)
Digest | Full Text

2002 Revenue Regulations

December 1,
2003

December 18,
2003

No. of
Issuance

Subject Matter

Date of Issue

RR No. 12002

Prescribes the use of new Excise Tax return forms


(published in Manila Bulletin on March 28, 2002)
Digest | Full Text

March 27,
2002

RR No. 22002

Amends the coverage of the Electronic Filing and Payment


System (EFPS) by making it mandatory for large taxpayers
and optional for certain identified non-large taxpayers to
avail of the EFPS in the filing of their tax returns and the
payment of taxes due thereon
(published in Manila Bulletin on March 28, 2002)
Digest | Full Text

March 27,
2002

RR No. 32002

Amends certain provisions of RR No. 2-98, as amended,


relative to the submission of the Alphabetical Lists of
Employees/Payees in diskette form and the substituted
filing of Income Tax returns of payees/employees receiving
purely compensation income from only one employer for
one taxable year whose tax due is equal to tax withheld
and individual-payees whose compensation income is
subject to Final Withholding Tax
(published in Manila Bulletin on March 28, 2002)
Digest | Full Text | Annex B

March 27,
2002

RR No. 42002

Amends the due dates for the filing/issuance of certain BIR


tax returns/forms, clarifies the form type to be used on
certain transactions, and prescribes certain attachments to
returns filed
(published in Manila Bulletin on April 7, 2002)
Digest | Full Text

April 5, 2002

RR No. 52002

Prescribes the establishment of electronic linkage with


excise establishment
(published in Manila Bulletin on May 29, 2002)
Digest | Full Text

May 27, 2002

RR No. 62002

Withdraws the privileges, incentives and benefits of


taxpayers, including that of the last priority in audit, under
Revenue Regulations No. 3-90
(published in Philippine Star on June 21, 2002)
Digest | Full Text

June 5, 2002

RR No. 72002

Rationalizes the issuance of permits by the Bureau of


Internal Revenue to establisments subject to Excise Tax
(published in Phil. Daily Inquirer on June 27, 2002)
Digest | Full Text

June 24, 2002

RR No. 82002

Amends further pertinent provisions of RR No 7-95 relative June 24, 2002


to the time of filing of Quarterly VAT returns; contents and
submission of Quarterly Total Monthly Sales and Purchases
per supplier or customer, and provides for the penalties
and effect of non-submission thereof; and clarifies further
the mode of remittance of VAT due from non-residents
(published in Phil. Daily Inquirer on June 27, 2002)
Digest | Full Text | Attachment 2550 front | Attachment
2550 back

RR No. 92002

Amends pertinent provisions of RR Nos. 9-2001 and 1-98


relative to the filing of tax returns and payment of taxes
thru the Electronic Filing and Payment System (EFPS)
(published in Manila Bulletin on July 10, 2002)
Digest | Full Text

July 5, 2002

RR No.102002

Authorizes the imposition of a ceiling on entertainment,


amusement and recreational expenses
(published in Philippine Star on July 24, 2002)
Digest | Full Text

July 18, 2002

RR No.112002

Extends the deadline for the submission of the Application


for Revalidation of Issued Permits to establishments
subject to Excise Tax as well as provides for appeals
mechanism in the revalidation process
(published in Manila Bulletin on Aug. 16, 2002)
Digest | Full Text

August 8, 2002

RR No.122002

Provides the policies, procedures and guidelines in the


implementation of the Voluntary Assessment and
Abatement Program (VAAP) for taxpayers with
underdeclared sales/receipts/income for the calendar and
fiscal years 2000, and 2001, and the first and second
quarter ending June 30, 2002, pursuant to the RELIEF
Program of the Bureau of Internal Revenue, and the
consequences for non-availment thereof
(published in Phil. Daily Inquirer, Phil. Star and Manila
Bulletin on Sept. 13, 2002)
Digest | Full Text

September 12,
2002

RR No.132002

Amends further RR No. 9-90 which implements the tax


subsidy granted to the Armed Forces of the Philippines
Commissary and Exchange Service (AFPCES)
(published in Philippine Star on Sept. 18, 2002)
Digest | Full Text

September 13,
2002

RR No.142002

Amends further pertinent provisions of RR No. 2-98 by


providing for additional income payments to be subjected
to withholding tax and clarifying pertinent provisions in
relation thereto
(published in Manila Bulletin on Sept. 14, 2002)
Digest | Full Text

September 13,
2002

RR No.152002

Governs the imposition of Income Tax on the Gross


Philippine Billings, other income of International Air
Carriers and Common Carrier's Tax, as well as the manner
of claiming deductions on travel expenses and freight
charges incurred
(published in Manila Bulletin on Oct. 11, 2002)
Digest | Full Text

October 7,
2002

RR No.162002

Amends the provisions relative to the acceptable modes of


and procedures for payment of internal revenue taxes
coursed through Authorized Agent Banks
(published in Manila Bulletin and Phil. Daily Inquirer on Oct.
15, 2002)
Digest | Full Text

October 14,
2002

RR No.16-A- Prescribes November 19, 2002 as the effectivity date of RR


2002
No. 16-2002 relative to the modes of and procedures for
the payment of internal revenue taxes through Authorized
Agent Banks
(published in Phil. Daily Inquirer on Nov. 11, 2002)
Digest | Full Text

November 7,
2002

RR No.172002

Expands the coverage of the Voluntary Assessment and


Abatement Program (VAAP) to include other taxes and
taxable periods not covered under RR No. 12-2002
(published in Philippine Star on Oct. 18, 2002)
Digest | Full Text

October 16,
2002

RR No.182002

Amends certain provisions of RR Nos. 12-2002 and 17-2002 November 15,


relative to the implementation of the Voluntary
2002
Assessment and Abatement Program (VAAP)
(published in Philippine Star on Nov. 18, 2002)
Digest | Full Text

RR No.192002

Amends RR No. 3-2002 and further amends RR No. 2-98


relative to the substituted filing of Income Tax return of
employees receiving purely compensation income from
only one employer for one taxable year whose tax due is
equal to tax withheld and individual-payees whose
compensation income is subject to Final Withholding Tax
(published in Phil. Daily Inquirer on Nov. 26, 2002)
Digest | Full Text

November 25,
2002

RR No.202002

Clarifies the tax treatment of income earned from


unregistered activities by enterprises registered under the
Bases Conversion and Development Act of 1992 and the
Philippine Economic Zone Act of 1995
(published in Phil. Daily Inquirer on Nov. 26, 2002)
Digest | Full Text

November 25,
2002

RR No.212002

Prescribes 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
(published in Philippine Star on Nov. 28, 2002)
Digest | Full Text

November 26,
2002

RR No.222002

Prescribes the rules in the sale or disposition of real estate November 29,
obtained by the government in payment of taxes, penalties
2002
or costs arising under Section 216 of the Tax Code
(published in Manila Bulletin on Dec. 1, 2002)
Digest | Full Text

RR No.232002

Extends further the deadline for the availment of the


Voluntary Assessment and Abatement Program (VAAP)
until December 16, 2002 as well as amends certain
provisions relative to its coverage and rates
(published in Philippine Star on Dec. 3, 2002)

December 2,
2002

Digest | Full Text


RR No.242002

Prescribes the information to be periodically required or


December 16,
obtained by the Commissioner of Internal Revenue relative
2002
to the registration/recording of transfers of real properties
with the Register of Deed/Assessors, as well as provides for
the manner of issuance of Certificate Authorizing
Registration
(published in Manila Bulletin on Dec. 17, 2002)
Digest | Full Text

RR No.252002

Amends RR No. 5-99 relative to the requirements for


deductibility of bad debts from gross income
(published in Manila Bulletin on Dec. 17, 2002)
Digest | Full Text

December 16,
2002

RR No.262002

Amends further RR No. 9-2001, as amended, by providing


for the staggered filing of returns of taxpayers enrolled in
the Electronic Filing and Payment System based on
industry classification
(published in Manila Bulletin on Dec. 20, 2002)
Digest | Full Text

December 19,
2002

RR No.272002

Amends RR No. 1-2000 further implementing R.A. No.


8748, entitled "An Act Amending R.A. No. 7916, otherwise
known as the Special Economic Zone Act of 1995"
(published in Phil. Daily Inquirer on Dec. 20, 2002)
Digest | Full Text

December 19,
2002

RR No.282002

Extends further the period for the availment of the VAAP


until October 31, 2003, subject to the imposition of a
progressively increasing additional penalty every month
(published in Philippine Star on Dec. 22, 2002)
Digest | Full Text

December 20,
2002

RR No.292002

Prescribes the updated policies and procedures for the


advance payment of Value-Added Tax (VAT) on sale of
refined sugar
(published in Philippine Star on Dec. 22, 2002)
Digest | Full Text

December 20,
2002

RR No.302002

Implements certain provisions of the Tax Code relative to


the compromise settlement of internal revenue tax
liabilitiess superseding RR Nos. 6-2000 and 7-2001
(published in Manila Bulletin on Dec. 27, 2002)
Digest | Full Text

December 26,
2002

2001 REVENUE REGULATIONS


No. of
Issuance

Subject Matter

Date of Issue

RR No. 12001

Extends further the deadline for the accreditation of Tax


Agents to June 30, 2001
Full Text

RR No. 2-

Prescribes the rules and regulations in the implementation March 9, 2001

March 5, 2001

2001

of the provision on Improperly Accumulated Earnings Tax


Full Text

RR No. 32001

Grants moratorium on the withholding of Income Tax on


the compensation income of public elementary and
secondary school teachers employed by the national
government
Full Text

April 16, 2001

RR No. 42001

Extends up to April 18, 2001 the deadline for the filing of


Income Tax Returns by taxpayers with accounting period
ended December 31, 2000
Full Text

April 16, 2001

RR No. 52001

Revokes the requirement for non-resident citizens,


overseas contract workers and seamen to file information
returns on income derived from sources outside the
Philippines
Full Text

August 1, 2001

RR No. 62001

Amends pertinent provisions of certain revenue issuances August 1, 2001


relative to the inclusion of additional taxpayers to be
subject to Final Withholding Tax, revision of the
Withholding Tax rates on certain income payments subject
to Creditable Withholding Tax, time for the filing of various
tax returns and payment of the taxes due thereon and
others
Full Text

RR No. 72001

Further implements certain provisions of the Tax Code of


1997 relative to the compromise settlement of internal
revenue tax liabilities
Full Text

August 1, 2001

RR No. 82001

Establishes the policies and procedures governing the


availment of the Voluntary Assessment Program granting
taxpayers the privilege of last priority in the audit and
investigation of all internal revenue taxes for the taxable
year ending December 31, 2000 and all prior years under
certain conditions
Full Text

August 1, 2001

RR No. 92001

Regulates the electronic filing of tax returns and payment


of taxes
Full Text

August 16,
2001

RR No. 102001

Amends RR No. 8-2001 relative to the period of availment


of the Voluntary Assessment Program (VAP), additional
benefits to taxpayers who availed of the VAP and
clarification of some of the conditions for the availment
thereof
Full Text

September 10,
2001

RR No. 112001

Amends RR No. 1-68, as amended, otherwise known as the September 10,


Private Retirement Benefit Plan Regulations
2001
Full Text

RR No. 122001

Amends pertinent provisions of certain revenue issuances September 10,


relative to the revision of the Withholding Tax rates on
2001
certain income payments subject to Withholding Tax,
deferment of the new deadline dates for filing selected tax
returns, reporting requirements for recipients of talent
fees, and for other purposes
Full Text

RR No. 132001

Implements the provisions of the Tax Code regarding the


authority of the Commissioner of Internal Revenue to
abate or cancel internal revenue tax liabilities of certain
taxpayers
Full Text

October 10,
2001

RR No. 142001

Implements certain provisions of the Tax Code relative to


the allowance of Net Operating Loss Carry-Over (NOLCO)
as a deduction from gross income
Full Text

October 10,
2001

RR No. 152001

Revises the regulations on the manner of purchase and


affixture or payment of Documentary Stamp Tax on
documents/facilities evidencing taxable transactions
Full Text

October 18,
2001

RR No. 162001

Extends further the deadline for availment of the


Voluntary Assessment Program until December 15, 2001,
and prescribes a more flexible manner of payment of the

October 30,
2001

amount due thereon


Full Text
RR No. 172001

Implements the provisions on Community Mortgage


November 14,
Program under Republic Act No. 7279, otherwise known as
2001
the "Urban Development and Housing Act of 1992"
Full Text

RR No. 182001

Prescribes the guidelines on the monitoring of the basis of


property transferred and shares received, pursuant to a
tax-free exchange of property for shares, as well as
establishes the policies governing the imposition of fees
for the monitoring thereof
Full Text

November 14,
2001

RR No. 192001

Amends/updates the provisions contained in the


agreement between the BIR and the Authorized Agent
Banks relative to the collection of internal revenue tax
liabilities through the banking system
Full Text

November 16,
2001

RR No. 202001

Implements the provisions of Articles 61 and 62 of RA No.


6938, as amended, relative to the availment of tax
exemptions granted to cooperatives
Full Text

November 28,
2001

RR No. 212001

Extends further the deadline for availment of the


Voluntary Assessment Program until December 28, 2001
Full Text

December 19,
2001

2000 Revenue Regulations

No. of
Issuance
RR No 12000

Subject Matter
Amends the provision of RR No. 12-97 in respect of
sharing, distribution and manner of disposition of the 2%
share of the local government units from the 5% special tax
paid by PEZA-registered enterprises

Date of Issue

January 6,
2000

Digest

RR No 22000

Prescribes the procedures to be adopted during the


transition period in the phase-out of leaded gasoline in
Metro Manila
Digest

January 15,
2000

RR No 32000

Extends the deadline for the accreditation of tax agents


Digest

August 15,
2000

RR No 42000

Prescribes the posting in place of business of a notice on


the requirement for the issuance of sales/commercial
invoices and/or official receipts by persons engaged in
trade or business, including the exercise of profession
Digest

August 15,
2000

RR No 52000

Prescribes the regulations governing the manner of


issuance of Tax Credit Certificates and the conditions for
their use, revalidation and transfer
Digest

August 15,
2000

RR No 62000

Prescribes the regulations to implement the compromise


settlement of internal revenue tax liabilities of taxpayers
with outstanding receivable accounts and disputed
assessments with the Bureau
Digest

September 25,
2000

RR No 72000

Amends RR No. 2-98 regarding the requirement for list of


income payees
Digest

November 7,
2000

RR No 82000

Amends provisions of RR Nos. 2-98 and 3-98 relative to the November 22,
"De Minimis" benefits, Additional Compensation
2000
Allowance, Representation and Transportation Allowance
and Personal Economic Relief Allowance

Digest

RR No 92000

Identifies the persons liable and responsible for the


payment/remittance of the Documentary Stamp Tax
Digest

November 22,
2000

RR No. 102000

Amends further RR Nos. 2-98, 3-98 and 8-98 with respect


to the exemption of monetized leave credits of
government officials and employees and the enumeration
of "de minimis" benefits which are exempt from income
tax on compensation and from fringe benefits tax.
Digest

December 29,
2000

RR No. 112000

Prescribes the registration and filing of income tax returns


and payment of income tax, if any, of marginal income
earners with gross sales/receipts not exceeding P
100,000.00 during any twelve (12) month period.
Digest

December 29,
2000

RR No. 122000

Extends further the deadline for the accreditation of tax


agents from December 31, 2000 to February 28, 2001.
Digest

December 29,
2000

RR No. 132000

Implements the provisions of Section 34(B) of the Tax Code December 29,
of 1997 relative to the requirements for the deductability
2000
of interest expense from the gross income of a corporation
or an individual engaged in trade, business or in the
practice of profession.
Digest

RR No. 142000

Amends Section 3(2), 3 and 6 of RR No. 13-99 relative to


the sale, exchange or disposition by a natural person of his
"principal residence"
Digest

December 29,
2000

1999 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 101999

Prescribes the procedures for the grant of the permit to


use cash registers and point-of sale machines in lieu of
registered sales invoices or receipts
Digest

August 25,
1999

RR No. 111999

Prescribes the issuance of Taxpayer Identification Number


(TIN) to all taxpayers and qualified applicants and the
mandatory incorporation of TIN in government forms,
papers or documents
Digest

August 30,
1999

RR No. 121999

Implements the provisions of the National Internal


Revenue Code of 1997 governing the rules on assessment
of national internal revenue taxes, fees and charges
Digest

September 14,
1999

RR No. 131999

Prescribes the regulations for the exemption of a citizen or September 14,


a resident alien individual from Capital Gains Tax on the
1999
sale, exchange or disposition of his principal residence
Digest

RR No. 141999

Amends RR No. 14-97 relative to the imposition of Excise


Taxes on automobiles and other motor vehicles
Digest

October 13,
1999

RR No. 151999

Defines the functions and composition of the Revenue


Regional Accreditation Board and the Revenue National
Accreditation Board, as well as provides the rules for the
accreditation/dis-accreditation of tax practitioners
Digest

November 17,
1999

RR No. 161999

Amends RR No. 1-95 and other related rules and


regulations relative to the grant of tax incentives to
enterprises registered in the Subic Special Economic and
Freeport Zone
Digest

November 23,
1999

RR No. 171999

Prescribes the regulations to implement the 12% increase


in the Excise Tax imposed on distilled spirits, wines,
fermented liquors and cigars and cigarettes packed by
machine effective January 1, 2000
Digest

December 27,
1999

RR No. 181999

Prescribes the regulations relative to the imposition of VAT December 29,


on services of banks, non-bank financial intermediaries and
1999
finance companies beginning January 1, 2000
Digest

RR No. 191999

Prescribes the regulations relative to the imposition of VAT December 29,


beginning January 1, 2000 on the sale of services by
1999
persons engaged in the practice of profession or calling
and professional services rendered by general professional
partnerships; services rendered by actors, actresses,
talents, singers and emcees; radio and television
broadcasters and choreographers; musical, radio, movie,
television and stage directors; and professional athletes
Digest

RR No.11999

Prescribes the rules and regulations for the effective


implementation of the tax incentives provided for qualified
jewelry enterprises under Republic Act No. 8502,
otherwise known as the
Digest

January 6,
1999

RR No.21999

Establishes the policies and procedures for the availment


of immunity from audit and investigation of Income Tax,
VAT and Percentage Tax returns filed for taxable year 1998
granted under the Economic Recovery Assistance Payment
(ERAP) Program
Digest

February 9,
1999

RR No.31999

Amends Revenue Regulations No. 12-98 to streamline and


make more efficient the collection of the creditable
withholding tax on income payments from medical
practitioners
Digest

February 15,
1999

RR No.41999

Amends the RMO relative to the payment of Capital Gains


Tax and Documentary Stamp Tax on extra-judicial
foreclosure sale of capital assets initiated by banks, finance
and insurance companies
Digest

March 16,
1999

RR No.51999

Implements Section 34(E) of the Tax Code of 1997 relative


to the requirements for deductibility of bad debts from
gross income
Digest

March 16,
1999

RR No.61999

Extends the deadline until July 15, 1999 for the availment
April 19, 1999
of immunity from audit or investigation of Income Tax, VAT
and Percentage Tax returns under the Economic Recovery
Assistance Program (ERAP)
Digest

RR No.71999

Amends further Revenue Regulations No. 7-95 relative to


the submission of the Summary Lists of Sales and
Purchases in magnetic form
Digest

April 20, 1999

RR No.81999

Provides penalties for violation of the requirement that


output tax on sale of goods and services should not be
separately indicated in the sales invoice or official receipt
Digest

May 11, 1999

RR No.91999

Prescribes the filing of information returns (BIR Form


1701C or the new computerized Form 1703) by nonresident citizens, overseas contract workers and seamen
Digest

May 24, 1999

1998 Revenue Regulations

No. of
Issuance

Subject Matter

Date of Issue

RR No. 101998

Prescribes the regulations to implement RA No. 8424


relative to the imposition of income taxes on income
derived under Foreign Currency Deposit and Offshore
Banking Systems
Digest

September 2,
1998

RR No. 111998

Amends further RR No. 5-98 which implements Section 21


of RA No. 8479 entitled "An Act Deregulating the
Downstream Oil Industry, and For Other Purposes
Digest

September 24,
1998

RR No. 121998

Amends RR No. 2-98 relative to the collection of the


credible withholding tax on income payments from
medical practitioners
Digest

September 25,
1998

RR No. 131998

Prescribes the regulations to implement RA No. 8424


entitled "An Act Amending the National Internal Revenue
Code as amended"
Digest

December 14,
1998

RR No.11998

Redefines the term "Large Taxpayers" amending further RR April 14, 1998
No. 12-93, as amended by RR No. 3-94
Digest

RR No.21998

Prescribes the regulations to implement RA No. 8424


relative to the Withholding on Income subject to the
Expanded Withholding Tax and Final Withholding Tax,
Withholding of Income Tax on Compensation, Withholding
of Creditable Value-Added tax and Other Percentage Taxes
Digest

May 17, 1998

RR No.31998

Implements Section 33 of the National Internal Revenue


Code (NIRC), as amended by RA No. 8424, relative to the
special treatment of fringe benefits granted or paid by the
employer to employees, except rank and file employees
beginning January 1,1998

June 4, 1998

Digest

RR No.41998

Implements the provision of RA No. 6734 relative to the


proportionate share of the provinces comprising the
Autonomous Region in Muslim Mindanao (ARMM) in the
national collections from businesses
Digest

June 29, 1998

RR No.51998

Implements Section 21 and 23 of RA No. 8479 relative to


the payment made by certain oil companies of their
respective specific taxes through Reimbursement
Certificates" issued by the Department of Energy
Digest

July 1, 1998

RR No.61998

Amends Section 2 of RR No. 4-97 by providing for the


recognition of checks as one of the acceptable modes of
payment
Digest

July 20, 1998

RR No.71998

Implements Section 230 of the NIRC, as amended by RA


No. 8242 relative to the treatment of cash refunds and of
Tax Credits
Digest

August 20,
1998

RR No.81998

Amends pertinent portions of RR Nos. 11-96 to 2-98


relative to the tax treatment of the sale, transfer or
exchange of real property
Digest

September 2,
1998

RR No.91998

Prescribes the regulations to implement RA No. 8424


relative to imposition of the Minimum Corporate Income
Tax on domestic corporations and resident foreign
corporations
Digest

September 2,
1998

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