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RR No. 10-2024

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REVENUE REGULATIONS NO. 10-2024 issued on June 5, 2024 amends certain provisions of Revenue Regulations (RR) No. 10-2006, as amended, relative to the registration of Master Securities Lending Agreement and Global Master Securities Lending Agreement.RR No. 10-2024

RR No. 8-2024

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REVENUE REGULATIONS NO. 8-2024 issued on April 11, 2024, implements Section 21(b) of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers.RR No. 8-2024

RR No. 7-2024

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REVENUE REGULATIONS NO. 7-2024 issued on April 11, 2024, implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by Republic Act (RA) No. 11976 (Ease of PayingRR No. 7-2024

RR No. 6-2024

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REVENUE REGULATIONS NO. 6-2024 issued on April 11, 2024, implements Section 45 of Republic Act (RA) No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro andRR No. 6-2024

RR No. 5-2024

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REVENUE REGULATIONS NO. 5-2024 issued on April 11, 2024, implements Sections 76(C), 112(C), 112(D), 204(C), 229 and 269(J) of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying TaxesRR No. 5-2024

RR No. 4-2024

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REVENUE REGULATIONS NO. 4-2024 issued on April 11, 2024 implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 of the Tax Code ofRR No. 4-2024

RR No. 3-2024

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REVENUE REGULATIONS NO. 3-2024 issued on April 11, 2024, implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes [EOPT] Act), on the relevant provisions of Title IV – Value-Added Tax (VAT) andRR No. 3-2024

RR No. 2-2024

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REVENUE REGULATIONS NO. 2-2024 issued on February 28, 2024 prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code,RR No. 2-2024

RR No. 1-2024

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REVENUE REGULATIONS NO. 1-2024 issued on January 15, 2024 further amends Section 2, Sub-section 4.109-1(B)(p) of Revenue Regulations (RR) No. 4-2021, as amended by RR No. 8- 2021, to implement the adjustment of the sellingRR No. 1-2024

RR No. 16-2023

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REVENUE REGULATIONS NO. 16-2023 issued on December 21, 2023 further amends the provisions of Revenue Regulations (RR) No. 2-98, as amended by RR No. 11-2018, to impose Withholding Tax on gross remittances made by electronicRR No. 16-2023