REVENUE REGULATIONS NO. 2-2026 issued on March 17, 2026 prescribes the guidelines in the availment of the fiscal incentives under Section 38 of Republic Act (RA) No. 12120 (Philippine Natural Gas Industry Development Act). TheRR No. 2-2026

REVENUE REGULATIONS NO. 1-2026 issued on February 16, 2026 amends Sections 3, 4, and 7 of Revenue Regulations (RR) No. 9-2025 to clarify filing and payment rules for Value-Added Tax (VAT) on local sales, provideRR No. 1-2026

REVENUE REGULATIONS NO. 29-2025 issued on December 22, 2025 further amends the “De Minimis” benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the ceiling of non-taxable benefits. Section 2.78.1 of RR No.RR No. 29-2025

EVENUE REGULATIONS NO. 28-2025 issued on December 22, 2025 implements the enhanced version of the Electronic Documentary Stamp Tax System. AII taxpayers, whether individual or non-individual, falling under the following industries are mandated to useRR No. 28-2025

REVENUE REGULATIONS NO. 27-2025 issued on October 21, 2025 amendsSection 8 of Revenue Regulations (RR) No. 25-2003 on the tax treatment on subsequent sale, transfer or exchange of tax-exempt automobile by a tax-exempt person/entity toRR No. 27-2025

REVENUE REGULATIONS NO. 26-2025 issued on October 16, 2025 amends the transitory provisions of Revenue Regulations (RR) No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayers in consideration of the operationalRR No. 26-2025

REVENUE REGULATIONS NO. 25-2025 issued on October 3, 2025 suspends the implementation of the requirement to post a bond under Section 160 of the National Internal Revenue Code (NIRC) of 1997, as amended, for importersRR No. 25-2025

REVENUE REGULATIONS NO. 24-2025 issued on September 25, 2025 further amends pertinent provisions of Section 2.57.2(I) under Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, on the imposition of Creditable Withholding TaxRR No. 24-2025

REVENUE REGULATIONS NO. 23-2025 issued on September 3, 2025 prescribes the updated policies, guidelines and procedures in the implementation of the tax subsidy granted by the Fiscal Incentives Review Board (FIRB) to the Armed ForcesRR No. 23-2025

REVENUE REGULATIONS 22-2025 issued on August 8, 2025 further amends pertinent provisions of Revenue Regulations 17-2011 to implement Section 9 of Republic Act (RA) No. 12214 (Capital Markets Efficiency Promotion Act or CMEPA), on additionalRR No. 22-2025