REVENUE REGULATIONS NO. 23-2020 issued on September 30, 2020 implements Section 6 of Republic Act No. 11494 (Bayanihan to Recover as One Act) relative to the repeal of tax on the Initial Public Offering (IPO)

REVENUE REGULATIONS NO. 22-2020 issued on September 16, 2020 amends certain Sections of Revenue Regulations (RR) No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in

REVENUE REGULATIONS NO. 21-2020 issued on September 4, 2020 prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program (VAPP) for Taxable Year 2018 under certain conditions.    

REVENUE REGULATIONS NO. 20-2020 issued on August 17, 2020 amends certain provisions of Revenue Regulations (RR) No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares

REVENUE REGULATIONS NO. 19-2020 issued on July 8, 2020 prescribes the use of the new BIR Form No. 1709 (Information Return on Related Party Transactions [Domestic and/or Foreign]), replacing BIR Form No. 1702H, Series of

REVENUE REGULATIONS NO. 18-2020 issued on July 8, 2020 implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109(AA) of the National Internal Revenue Code (NIRC) of 1997, as amended by RA

REVENUE REGULATIONS NO. 17-2020 issued on August 7, 2020 implements the Tax Neutrality provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks).      The Regulations cover

REVENUE REGULATIONS NO. 16-2020 issued on June 25, 2020 further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund claim pursuant to Section 112 of the

REVENUE REGULATIONS NO. 15-2020 issued on June 19, 2020 further amends Revenue Regulations (RR) No. 4-2019, as amended, relative to the period and manner of availment of the Tax Amnesty on Delinquencies (TAD). These Regulations

REVENUE REGULATIONS NO. 14-2020 issued on May 28, 2020 amends Section 5.b of Revenue Regulations No. 5-2000 which prescribes the regulations governing the manner of the issuance of Tax Credit Certificates (TCCs) and the conditions