Revenue Regulations (RRs)

REVENUE REGULATIONS NO. 23-2020 issued on September 30, 2020 implements Section 6 of Republic Act No. 11494 (Bayanihan to Recover as One Act) relative toRead More »RR No. 23-2020

REVENUE REGULATIONS NO. 22-2020 issued on September 16, 2020 amends certain Sections of Revenue Regulations (RR) No. 12-1999, as amended by RR No. 18-2013 andRead More »RR No. 22-2020

REVENUE REGULATIONS NO. 21-2020 issued on September 4, 2020 prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment ProgramRead More »RR No. 21-2020

REVENUE REGULATIONS NO. 20-2020 issued on August 17, 2020 amends certain provisions of Revenue Regulations (RR) No. 06-2008 (Consolidated Regulations Prescribing the Rules on theRead More »RR No. 20-2020

REVENUE REGULATIONS NO. 19-2020 issued on July 8, 2020 prescribes the use of the new BIR Form No. 1709 (Information Return on Related Party TransactionsRead More »RR No. 19-2020

REVENUE REGULATIONS NO. 18-2020 issued on July 8, 2020 implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109(AA) of the NationalRead More »RR No. 18-2020

REVENUE REGULATIONS NO. 17-2020 issued on August 7, 2020 implements the Tax Neutrality provision of Republic Act No. 11439 (An Act Providing for the RegulationRead More »RR No. 17-2020

REVENUE REGULATIONS NO. 16-2020 issued on June 25, 2020 further suspends the due dates in the application of the ninety (90)-day period to process Value-AddedRead More »RR No. 16-2020

REVENUE REGULATIONS NO. 15-2020 issued on June 19, 2020 further amends Revenue Regulations (RR) No. 4-2019, as amended, relative to the period and manner ofRead More »RR No. 15-2020

REVENUE REGULATIONS NO. 14-2020 issued on May 28, 2020 amends Section 5.b of Revenue Regulations No. 5-2000 which prescribes the regulations governing the manner ofRead More »RR No. 14-2020