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RMO No. 35-2023

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REVENUE MEMORANDUM ORDER NO. 35-2023 issued on November 13, 2023 provides the updated guidelines and procedures in the monthly payment of individual consumer mobile phone… Read More »RMO No. 35-2023

RR No. 14-2023

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REVENUE REGULATIONS NO. 14-2023 issued on November 10, 2023 further amends the pertinent provisions of Revenue Regulations (RR) No. 2-98, as amended, by adding items… Read More »RR No. 14-2023

RR No. 13-2023

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REVENUE REGULATIONS NO. 13-2023 issued on November 10, 2023 prescribes the policies and guidelines for the optional VAT-registration of Registered Business Enterprises (RBE) classified as… Read More »RR No. 13-2023

RR No. 12-2023

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REVENUE REGULATIONS NO. 12-2023 issued on October 2, 2023 implements Section 237 of the National Internal Revenue Code (NIRC) of 1997, as amended, relative to… Read More »RR No. 12-2023

RR No. 11-2023

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REVENUE REGULATIONS NO. 11-2023 issued on September 14, 2023 prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of… Read More »RR No. 11-2023

RR No. 10-2023

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REVENUE REGULATIONS NO. 10-2023 issued on September 8, 2023 amends certain provisions of Revenue Regulations (RR) No. 6-2019, as amended, to implement the extension on… Read More »RR No. 10-2023

RR No. 9-2023

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REVENUE REGULATIONS NO. 9-2023 issued on August 3, 2023 prescribes the rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters… Read More »RR No. 9-2023

RR No. 8-2023

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REVENUE REGULATIONS NO. 8-2023 issued on July 26, 2023 clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens… Read More »RR No. 8-2023

RR No. 7-2023

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REVENUE REGULATIONS NO. 7-2023 issued on July 7, 2023 amends certain provisions of Revenue Regulations (RR) Nos. 17-2011 and 2-2022, implementing Republic Act (RA) No.… Read More »RR No. 7-2023

RR No. 6-2023

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REVENUE REGULATIONS NO. 6-2023 issued on June 13, 2023 amends certain provisions of Revenue Regulations No.13-2010 regarding Late/Out-of-District Filing of Tax Returns, particularly Sections 3,… Read More »RR No. 6-2023