REVENUE REGULATIONS NO. 10-2025 issued on February 27, 2025, amends the pertinent provisions of Revenue Regulations No. 16-2005, as amended, to implement the Value-Added Tax (VAT) particularly on the following provisions of the Tax Code:

REVENUE REGULATIONS NO. 9-2025 issued on February 27, 2025 implements pertinent provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Section 18 of Republic Act (RA) No.

REVENUE REGULATIONS NO. 6-2025 issued on February 27, 2025 implements Section 135 on petroleum products sold to international carriers and exempt entities or agencies and the new Section 135-A of the National Internal Revenue Code

REVENUE REGULATIONS NO. 5-2025 issued on February 27, 2025 amends Revenue Regulations No. 2-98 relative to the Withholding Tax Rates on certain income payments subject to Creditable Withholding Tax pursuant to Section 57 of the

REVENUE REGULATIONS NO. 4-2025 issued on January 30, 2025 further amends the “De Minimis” benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the Clothing Allowance pursuant to Republic Act No. 11975, the

REVENUE REGULATIONS NO. 3-2025 issued on January 17, 2025 prescribes policies and guidelines for the implementation of Republic Act No. 12023 titled “An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236

REVENUE REGULATIONS NO. 2-2025 issued on January 8, 2025 implements the tax provisions of RA No. 9267, otherwise known as “The Securitization Act of 2004.” The sale or transfer of assets to the Special Purpose

REVENUE REGULATIONS NO. 1-2025 issued on January 6, 2025 further amends Section 9 of Revenue Regulations No. 25-2003 relative to the documentary requirements to be submitted by motor vehicle manufacturer/assembler/importer as basis for the BIR

REVENUE REGULATIONS NO. 18-2024 issued on December 17, 2024, implements Section 32(B)(5) of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act No. 12066 (CREATE MORE Act). Pursuant to Section 32(B)(5)

REVENUE REGULATIONS NO. 17-2024 issued on September 17, 2024 prescribes thepresentation of BIR tax clearance prior to final settlement of government contracts. All persons, natural or juridical, local or foreign, who have existing contracts with