Revenue Regulations (RRs)

REVENUE REGULATIONS NO. 3-2020 issued on January 29, 2020 amends certainprovisions of Revenue Regulations (RR) No. 13-2011, implementing the tax provisions ofRepublic Act No. 9856Read More »RR No. 3-2020

REVENUE REGULATIONS NO. 2-2020  issued   on  January  15,  2020   implements  the   taxexemption provisions of Republic Act (RA) No.11211, as amended by RA No. 7653 (The NewCentralRead More »RR No. 2-2020

REVENUE REGULATIONS NO. 1-2020  issued  on  January  9,  2020  amends  pertinentprovisions of Section 8 under Revenue Regulations (RR) No. 11-2018, as amended, to implementfurther amendmentsRead More »RR No. 1-2020

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 itemsRead More »RR 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 asRead More »RR 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 toRead More »RR 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 ofRead More »RR 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 onRead More »RR 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 watersRead More »RR 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 CitizensRead More »RR No. 8-2023