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 use

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 to

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 operational

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 importers

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 Tax

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 Forces

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 additional

REVENUE REGULATIONS 19-2025 issued on August 5, 2025 implements the Documentary Stamp Tax (DST) rate adjustments and amendments to the documents and papers not subject to DST under Republic Act No. 12214 (Capital Markets Efficiency

REVENUE REGULATIONS 18-2025 issued on August 5, 2025 amends pertinent provisions of Revenue Regulations (RR) No. 25-2003, as amended, to implement Section 149 of the National Internal Revenue Code of 1997, as further amended under

REVENUE REGULATIONS 16-2025 issued on June 24, 2025 amends certain provisions of Revenue Regulations (RR) No. 6-2019, as amended by RR No. 10- 2023 and RR No. 17-2021 to provide extension on the period of