REVENUE REGULATIONS NO. 15-2023 issued on December 13, 2023 implements the grant of Donor’s Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accessories directly and exclusively used in theRR No. 15-2023

REVENUE REGULATIONS NO. 14-2023 issued on November 10, 2023 further amends the pertinent provisions of Revenue Regulations (RR) No. 2-98, as amended, by adding items (V) and (W) to impose Creditable Withholding Tax on certainRR No. 14-2023

REVENUE REGULATIONS NO. 13-2023 issued on November 10, 2023 prescribes the policies and guidelines for the optional VAT-registration of Registered Business Enterprises (RBE) classified as Domestic Market Enterprise (DME) under the five percent (5%) taxRR No. 13-2023

REVENUE REGULATIONS NO. 12-2023 issued on October 2, 2023 implements Section 237 of the National Internal Revenue Code (NIRC) of 1997, as amended, relative to the issuance of receipts or sales or commercial invoices byRR No. 12-2023

REVENUE REGULATIONS NO. 11-2023 issued on September 14, 2023 prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment (WG) pursuant to Section 208 inRR No. 11-2023

REVENUE REGULATIONS NO. 10-2023 issued on September 8, 2023 amends certain provisions of Revenue Regulations (RR) No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuantRR No. 10-2023

REVENUE REGULATIONS NO. 9-2023 issued on August 3, 2023 prescribes the rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the National Internal RevenueRR No. 9-2023

REVENUE REGULATIONS NO. 8-2023 issued on July 26, 2023 clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) orRR No. 8-2023

REVENUE REGULATIONS NO. 6-2023 issued on June 13, 2023 amends certain provisions of Revenue Regulations No.13-2010 regarding Late/Out-of-District Filing of Tax Returns, particularly Sections 3, 4 and 6, to read as follows: “SECTION 3. NON-ACCEPTANCERR No. 6-2023

REVENUE REGULATIONS NO. 5-2023 issued on May 5, 2023 amends Revenue Regulations No. 5-2021 on the requirements in availing the Income Tax exemption of foreignsourced dividends received by a Domestic Corporation. In general, foreign-sourced dividendsRR No. 5-2023