Revenue Regulations

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Below are lists of latest revenue regulations (RRs) lifted from the website of the Bureau of Internal Revenue.  Document links to original sources are available for download.
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)
Digest | 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
(Published in Manila Bulletin on April 4, 2012)
Digest | 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)
Digest | Full Text | Annex A
April 2, 2012
RR No. 8-2012
Further amends Revenue Regulations relative to the “De Minimis Benefits”
Published in Manila Bulletin on May 14, 2012)
Digest | Full Text
May 11, 2012
RR No. 9-2012
Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales
(Published in Manila Bulletin on June 4, 2012)
Digest | Full Text
June 1, 2012
RR No. 10-2012
Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System
(Published in Manila Bulletin on June 4, 2012)
Digest | Full Text
June 1, 2012
RR No. 11-2012
Amends certain provisions of RR No. 1-2011
(Published in Manila Bulletin on August 24, 2012)
Digest | Full Text
August 17, 2012
RR No. 12-2012
Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor
(Published in Manila Bulletin on October 17, 2012)
Digest | Full Text
October 12, 2012
RR No. 13-2012
Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended
(Published in Manila Bulletin on October 17, 2012)
Digest | Full Text
October 12, 2012
RR No. 14-2012
Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions
(Published in Manila Bulletin on November 8, 2012)
Digest | Full Text
November 7, 2012
RR No. 15-2012
Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices
(Published in Manila Bulletin on December 7, 2012)
Digest | Full Text | Annex A
December 5, 2012
RR No. 16-2012
Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose
(Published in Manila Bulletin on December 9, 2012)
Digest | Full Text
December 7, 2012
RR No. 17-2012
Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue Regulations
(Published in The Philippine Star/Manila Bulletin on December 28, 2012)
Digest | Full Text
December 26, 2012
RR No. 18-2012
Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof
(Published in Manila Bulletin on January 3, 2012)
Digest | Full Text
December 28, 2012

 

2011 Revenue Regulations
No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2011
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. 2-2011
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. 3-2011
Provides the policies, guidelines and procedures on the 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
March 7, 2011
RR No. 4-2011
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. 5-2011
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. 6-2011
Suspends the implementation of RR No. 2-2011
(Published in Manila Bulletin on March 18, 2011)
Digest | Full Text
March 16, 2011
RR No. 7-2011
Prescribes the policies in the tax treatment of campaign contributions and expenditures
(Published in Manila Bulletin on June 17, 2011)
Digest | Full Text
June 14, 2011
RR No. 8-2011
Amends certain provisions under Annex A of RR No. 23-2003 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
June 21, 2011
RR No. 9-2011
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. 10-2011
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. 11-2011
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
RR No. 12-2011
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. 13-2011
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. 14-2011
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. 15-2011
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. 16-2011
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. 17-2011
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. 18-2011
Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt
(Published in Manila Bulletin on November 23, 2011)
Digest | Full Text
November 21, 2011
RR No. 19-2011
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. 1-2010
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 BIR’s Electronic Filing and Payment System (eFPS)
(published in Manila Bulletin on January 21, 2010)
Digest | Full Text
January 21, 2010
RR No. 2-2010
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. 3-2010
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. 4-2010
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. 5-2010
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. 6-2010
Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter)
(Published in Manila Bulletin on July 14, 2010)
Digest | Full Text
July 12, 2010
RR No. 7-2010
Implements the tax privileges provisions of RA No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010”, and prescribes the guidelines for the availment thereof
(Published in Manila Bulletin on July 21, 2010)
Digest | Full Text
July 20, 2010
RR No. 8-2010
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. 9-2010
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. 10-2010
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)
Digest | Full Text
October 6, 2010
RR No. 11-2010
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. 12-2010
Prescribes the policies, guidelines and procedures in the implementation of the tax subsidy to be granted by the 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
November 18, 2010
RR No. 13-2010
Prescribes the policies and guidelines in the acceptance of late and out-of-district tax returns
(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
December 10, 2010
RR No. 14-2010
Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 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
December 10, 2010
RR No. 15-2010
Amends certain provisions of RR No. 21-2002, as amended, authorizing the Commissioner of Internal Revenue to prescribe additional procedural and/or documentary requirements in connection with the preparation and submission of financial statements accompanying the tax returns
(Published in Manila Bulletin on December 14 , 2010)
Digest | Full Text
December 10, 2010
RR No. 16-2010
Prescribes the guidelines, rules and procedures in the filing of confidential information and the investigation of cases arising therefrom
(Published in Manila Bulletin on December 14 , 2010)
Digest | Full Text | Annex A
December 10, 2010
RR No. 17-2010
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. 1-2009
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. 2-2009
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)
Digest | Full Text
February 26, 2009
RR No. 3-2009
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. 4-2009
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. 5-2009
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. 6-2009
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. 7-2009
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. 8-2009
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. 9-2009
Promulgates the requirements for the maintenance, retention and submission of electronic records
(published in Manila Bulletin on December 31, 2009)
Digest | Full Text
December 29, 2009
RR No. 10-2009
Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X)
(Published in Manila Bulletin on December 31, 2009)
Digest | Full Text
December 23, 2009

 


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