REVENUE REGULATIONS NO. 15-2025 issued on April 29, 2025 prescribes the Revised Private Retirement Benefit Plan Regulations. A Retirement Plan which is duly approved by the Bureau of Internal Revenue (“BIR”) through the Commissioner of

REVENUE REGULATIONS NO. 14-2025 issued on April 25, 2025 amends Section 14 of Revenue Regulations (RR) No. 3-2025 on the prescribed policies and guidelines for the implementation of Republic Act (RA) No. 12023 imposing Value-Added

REVENUE REGULATIONS NO. 13-2025 issued on March 31, 2025 provides the consolidated provisions to simplify and streamline the procedures and requirements relative to the availment of the tax exemptions and incentives granted to the participating

REVENUE REGULATIONS NO. 12-2025 issued on March 6, 2025 further amends Section 5 of RR No. 3-69 relative to the pertinent provision of Section 5 (a) and includes additional provision related to the service of

REVENUE REGULATIONS NO. 10-2025 issued on February 27, 2025, amends the pertinent provisions of Revenue Regulations No. 16-2005, as amended, to implement the Value-Added Tax (VAT) particularly on the following provisions of the Tax Code:

REVENUE REGULATIONS NO. 9-2025 issued on February 27, 2025 implements pertinent provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Section 18 of Republic Act (RA) No.

REVENUE REGULATIONS NO. 6-2025 issued on February 27, 2025 implements Section 135 on petroleum products sold to international carriers and exempt entities or agencies and the new Section 135-A of the National Internal Revenue Code

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 the

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, the

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, 236