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No. of
Issuance
Subject Matter
Date of Issue
February 20,
2012
February 20,
2012
February 20,
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
April 2, 2012
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12011
February 24,
2011
RR No. 22011
March 2, 2011
RR No. 32011
RR No. 42011
March 15,
2011
RR No. 52011
March 16,
2011
RR No. 62011
March 16,
2011
RR No. 72011
RR No. 82011
RR No. 92011
RR No. 102011
July 7, 2011
RR No. 112011
RR No. 122011
RR No. 132011
RR No. 142011
RR No. 152011
August 31,
2011
RR No. 162011
October 28,
2011
RR No. 172011
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
December 9,
2011
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12010
January 21,
2010
RR No. 22010
February 24,
2010
RR No. 32010
February 26,
2010
RR No. 42010
February 26,
2010
RR No. 52010
RR No. 62010
RR No. 72010
RR No. 82010
September 3,
2010
RR No. 92010
September 13,
2010
RR No. 102010
October 6,
2010
RR No. 112010
October 26,
2010
RR No. 122010
RR No. 132010
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
December 10,
2010
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
December 14,
2010
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12009
February 17,
2009
RR No. 22009
February 26,
2009
RR No. 32009
March 31,
2009
RR No. 42009
May 6, 2009
RR No. 52009
RR No. 62009
July 9, 2009
RR No. 72009
October 2,
2009
RR No. 82009
October 23,
2009
RR No. 92009
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
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
February 29,
2008
RR No. 32008
RR No. 42008
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
May 2, 2008
RR No. 72008
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
RR No. 92008
September 12,
2008
RR No. 102008
RR No. 112008
September 24,
2008
RR No. 122008
September 25,
2008
RR No. 132008
October 6,
2008
RR No. 142008
December 8,
2008
RR No. 152008
December 10,
2008
RR No. 162008
December 18,
2008
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12007
January 11,
2007
RR No. 22007
January 11,
2007
RR No. 32007
February 14,
2007
RR No. 42007
March 20,
2007
RR No. 52007
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
August 1, 2007
RR No. 82007
August 1, 2007
RR No. 92007
August 1, 2007
RR No. 102007
August 1, 2007
RR No. 112007
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
December 5,
2007
RR No. 142007
December 12,
2007
RR No. 152007
December 28,
2007
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12006
January 5,
2006
RR No. 22006
January 5,
2006
RR No. 32006
RR No. 42006
January 5,
2006
February 21,
2006
March 30,
2006
RR No. 62006
May 2, 2006
RR No. 72006
RR No. 82006
RR No. 92006
RR No. 102006
RR No. 112006
RR No. 122006
RR No. 132006
August 31,
2006
RR No. 142006
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
October 20,
2006
RR No. 172006
October 20,
2006
RR No. 182006
November 14,
2006
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
February 15,
2005
RR No. 32005
February 17,
2005
RR No. 42005
February 17,
2005
RR No. 52005
February 17,
2005
RR No. 62005
March 7, 2005
RR No. 72005
RR No. 82005
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
RR No. 112005
RR No. 122005
RR No. 132005
RR No. 142005
RR No. 152005
July 7, 2005
RR No. 162005
October 19,
2005
RR No. 172005
October 19,
2005
RR No. 182005
November 11,
2005
RR No. 192005
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12004
January 20,
2004
RR No. 22004
February 26,
2004
RR No. 32004
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
RR No. 62004
RR No. 72004
RR No. 82004
RR No. 92004
RR No. 102004
November 23,
2004
RR No. 112004
December 21,
2004
RR No. 122004
December 29,
2004
RR No. 132004
December 29,
2004
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12003
January 7,
2003
RR No. 22003
January 17,
2003
RR No. 32003
January 29,
2003
RR No. 42003
January 30,
2003
RR No. 62003
February 10,
2003
RR No. 72003
February 11,
2003
RR No. 82003
February 19,
2003
RR No. 92003
February 26,
2003
RR No. 102003
March 4, 2003
RR No. 112003
RR No. 122003
March 11,
2003
March 27,
2003
RR No. 142003
April 3, 2003
RR No. 152003
RR No. 162003
RR No. 172003
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
RR No. 192003
June 9, 2003
RR No. 202003
RR No. 212003
RR No. 222003
August 13,
2003
RR No. 232003
August 28,
2003
RR No. 242003
August 29,
2003
RR No. 252003
RR No. 262003
October 7,
2003
RR No. 272003
October 9,
2003
RR No. 282003
RR No. 302003
RR No. 312003
December 1,
2003
December 18,
2003
No. of
Issuance
Subject Matter
Date of Issue
RR No. 12002
March 27,
2002
RR No. 22002
March 27,
2002
RR No. 32002
March 27,
2002
RR No. 42002
April 5, 2002
RR No. 52002
RR No. 62002
June 5, 2002
RR No. 72002
RR No. 82002
RR No. 92002
July 5, 2002
RR No.102002
RR No.112002
August 8, 2002
RR No.122002
September 12,
2002
RR No.132002
September 13,
2002
RR No.142002
September 13,
2002
RR No.152002
October 7,
2002
RR No.162002
October 14,
2002
November 7,
2002
RR No.172002
October 16,
2002
RR No.182002
RR No.192002
November 25,
2002
RR No.202002
November 25,
2002
RR No.212002
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
December 2,
2002
RR No.252002
December 16,
2002
RR No.262002
December 19,
2002
RR No.272002
December 19,
2002
RR No.282002
December 20,
2002
RR No.292002
December 20,
2002
RR No.302002
December 26,
2002
Subject Matter
Date of Issue
RR No. 12001
RR No. 2-
March 5, 2001
2001
RR No. 32001
RR No. 42001
RR No. 52001
August 1, 2001
RR No. 62001
RR No. 72001
August 1, 2001
RR No. 82001
August 1, 2001
RR No. 92001
August 16,
2001
RR No. 102001
September 10,
2001
RR No. 112001
RR No. 122001
RR No. 132001
October 10,
2001
RR No. 142001
October 10,
2001
RR No. 152001
October 18,
2001
RR No. 162001
October 30,
2001
RR No. 182001
November 14,
2001
RR No. 192001
November 16,
2001
RR No. 202001
November 28,
2001
RR No. 212001
December 19,
2001
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
January 15,
2000
RR No 32000
August 15,
2000
RR No 42000
August 15,
2000
RR No 52000
August 15,
2000
RR No 62000
September 25,
2000
RR No 72000
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
November 22,
2000
RR No. 102000
December 29,
2000
RR No. 112000
December 29,
2000
RR No. 122000
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
December 29,
2000
No. of
Issuance
Subject Matter
Date of Issue
RR No. 101999
August 25,
1999
RR No. 111999
August 30,
1999
RR No. 121999
September 14,
1999
RR No. 131999
RR No. 141999
October 13,
1999
RR No. 151999
November 17,
1999
RR No. 161999
November 23,
1999
RR No. 171999
December 27,
1999
RR No. 181999
RR No. 191999
RR No.11999
January 6,
1999
RR No.21999
February 9,
1999
RR No.31999
February 15,
1999
RR No.41999
March 16,
1999
RR No.51999
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
RR No.81999
RR No.91999
No. of
Issuance
Subject Matter
Date of Issue
RR No. 101998
September 2,
1998
RR No. 111998
September 24,
1998
RR No. 121998
September 25,
1998
RR No. 131998
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
RR No.31998
June 4, 1998
Digest
RR No.41998
RR No.51998
July 1, 1998
RR No.61998
RR No.71998
August 20,
1998
RR No.81998
September 2,
1998
RR No.91998
September 2,
1998