REVENUE REGULATIONS NO. 2-2024 issued on February 28, 2024 prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code,

REVENUE REGULATIONS NO. 1-2024 issued on January 15, 2024 further amends Section 2, Sub-section 4.109-1(B)(p) of Revenue Regulations (RR) No. 4-2021, as amended by RR No. 8- 2021, to implement the adjustment of the selling

REVENUE REGULATIONS NO. 16-2023 issued on December 21, 2023 further amends the provisions of Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, to impose Withholding Tax on gross remittances made by electronic

REVENUE REGULATIONS NO. 15-2023 issued on December 13, 2023 implements the grant of Donor’s Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accessories directly and exclusively used in the

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 (V) and (W) to impose Creditable Withholding Tax on certain

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 Domestic Market Enterprise (DME) under the five percent (5%) tax

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