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.

REVENUE REGULATIONS NO. 15-2022 issued on December 9, 2022 further amends certain provisions of Revenue Regulations (RR) No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of Republic Act No. 10963 (TRAIN

REVENUE REGULATIONS NO. 13-2022 issued on October 7, 2022 prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kind. Section 32 (A) of the National Internal

REVENUE REGULATIONS NO. 12-2022 issued on September 13, 2022 prescribes the policies and guidelines for the availment of incentives under Republic Act No. 9999 (Free Legal Assistance Act of 2010). Lawyers or professional partnerships rendering

REVENUE REGULATIONS NO. 10-2022 issued on June 30, 2022 prescribes the guidelines and procedures to be followed by taxpayers in requesting for Mutual Agreement Procedure (MAP) assistance from the Philippine Competent Authority to resolve disputes