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 and

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 Taxes

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 of

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) and

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,

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 selling

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 electronic

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 the

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 certain

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%) tax