Revenue Regulations (RR) are issuances signed by the Secretary

of Finance, upon recommendation of the Commissioner of

Internal Revenue, that specify, prescribe or define rules and
regulations for the effective enforcement of the provisions of
the National Internal Revenue Code (NIRC) and related
statutes.

No. of Issuance Subject Matter Date of Issue

RR No. 1-2019 Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which February 8, 2019
implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate
of Creditable Withholding Tax on certain income payments
(Published in Manila Bulletin on February 11, 2019)
Digest | Full Text
RR No. 2-2019 Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. March 19, 2019
10963 (TRAIN Law)
(Published in Manila Bulletin on March 21, 2019)
Digest | Full Text | Annex A | Annex B | Annex C
RR No. 3-2019 Prescribes the use of the Electronic Certificate Authorizing Registration System March 28, 2019
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 Code
(Published in Manila Bulletin on April 1, 2019)
Digest | Full Text | Annex A | Annex B
RR No. 4-2019 Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the April 8, 2019
Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies
(Published in Malaya Business Insight on April 9, 2019)
Digest| Full Text | Annex A | Annex B | Annex C
RR No. 5-2019 Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016) April 12, 2019
(Published in Malaya Business Insight on April 16, 2019)
Digest | Full Text
RR No. 6-2019 Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax May 31, 2019
Amnesty Act)
(Published in Malaya Business Insight on May 31, 2019)
Digest | Full Text | Annex A | Annex B| Guidelines | Annex C | Annex D
RR No. 7-2019 Amends pertinent provisions of Section 2 under RR No. 11-2018 specifically on June 13, 2019
the requirements for top withholding agents
(Published in Malaya Business Insight on June 14, 2019)
Digest | Full Text
RR No. 8-2019 Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018 June 25, 2019
(Published in Malaya Business Insight on June 26, 2019)
Digest | Full Text | Form 0620 | Form 1621
RR No. 9-2019 Amends 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. 1-2009
(Published in Malaya Business Insight on August 28, 2019)
Digest | Full Text