REVENUE REGULATIONS NO. 5-2025 issued on February 27, 2025 amends Revenue Regulations No. 2-98 relative to the Withholding Tax Rates on certain income payments subject to Creditable Withholding Tax pursuant to Section 57 of theRR No. 5-2025

REVENUE REGULATIONS NO. 4-2025 issued on January 30, 2025 further amends the “De Minimis” benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the Clothing Allowance pursuant to Republic Act No. 11975, theRR No. 4-2025

REVENUE REGULATIONS NO. 3-2025 issued on January 17, 2025 prescribes policies and guidelines for the implementation of Republic Act No. 12023 titled “An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236RR No. 3-2025

REVENUE REGULATIONS NO. 2-2025 issued on January 8, 2025 implements the tax provisions of RA No. 9267, otherwise known as “The Securitization Act of 2004.” The sale or transfer of assets to the Special PurposeRR No. 2-2025

REVENUE REGULATIONS NO. 1-2025 issued on January 6, 2025 further amends Section 9 of Revenue Regulations No. 25-2003 relative to the documentary requirements to be submitted by motor vehicle manufacturer/assembler/importer as basis for the BIRRR No. 1-2025

REVENUE REGULATIONS NO. 18-2024 issued on December 17, 2024, implements Section 32(B)(5) of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act No. 12066 (CREATE MORE Act). Pursuant to Section 32(B)(5)RR No. 18-2024

REVENUE REGULATIONS NO. 17-2024 issued on September 17, 2024 prescribes thepresentation of BIR tax clearance prior to final settlement of government contracts. All persons, natural or juridical, local or foreign, who have existing contracts withRR No. 17-2024

REVENUE REGULATIONS NO. 14-2024 issued on August 14, 2024 prescribes the rules and regulations governing the modes of disposition of seized/forfeited articles in line with Sections 130, 131 and 225 of the National Internal RevenueRR No. 14-2024

REVENUE REGULATIONS NO. 12-2024 issued on June 20, 2024 amends Sections 5 and 6 of Revenue Regulations (RR) No. 3-2019 on the validity of Certificate Authorizing Registration (eCAR) and its revalidation. Pursuant to the provisionsRR No. 12-2024

REVENUE REGULATIONS NO. 11-2024 issued on June 13, 2024 amends the transitory provisions of Revenue Regulations (RR) No. 7-2024 relative to deadlines for compliance with the Invoicing Requirements under the Ease of Paying Taxes Act.RR No. 11-2024