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 the issuance of receipts or sales or commercial invoices by

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 the Warrant of Garnishment (WG) pursuant to Section 208 in

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 the period of availment of the Estate Tax Amnesty pursuant

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 as provided under Section 150(b) of the National Internal Revenue

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 (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or

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, 4 and 6, to read as follows: “SECTION 3. NON-ACCEPTANCE

REVENUE REGULATIONS NO. 5-2023 issued on May 5, 2023 amends Revenue Regulations No. 5-2021 on the requirements in availing the Income Tax exemption of foreignsourced dividends received by a Domestic Corporation. In general, foreign-sourced dividends

REVENUE REGULATIONS NO. 4-2023 issued on May 4, 2023 amends Section 2 of Revenue Regulations No. 9-2016 which further expand the coverage of taxpayers mandated to file tax returns through Electronic Bureau of Internal Revenue

REVENUE REGULATIONS NO. 3-2023 issued on April 26, 2023 amends certain provisions of Revenue Regulations (RR) No. 16-2005, as amended by RR No. 21- 2021, to implement Sections 294 (E) and 295 (D), Title Xlll

REVENUE REGULATIONS NO. 1-2023 issued on January 18, 2023 implements the ten percent (10%) discount and the Value-Added Tax (VAT) exemption under Republic Act (RA) No. 11861 (Expanded Solo Parents Welfare Act), to wit: a.