Library

Agency issuances

16,884 issuances · 1941–2026

BIR Revenue Regulations

182 issuances

Newest first
Newest firstOldest firstBy number
BIR Revenue Regulations Clear
  1. Sep 2, 2015 BIR Revenue Regulations No. 9-2015 AMENDING SECTION 9 OF REVENUE REGULATIONS NO. 7- 2014 PRESCRIBING THE AFFIXTURE OF INTERNAL REVENUE STAMPS ON IMPORTED AND LOCALLY MANUFACTURED CIGARETTES AND THE USE OF THE INTERNAL REVENUE STAMP INTEGRATED SYSTEM
  2. May 22, 2015 BIR Revenue Regulations No. 8-2015 AMENDING REVENUE REGULATIONS NO. 6-2015 ON THE DEFINITION OF RAW CANE SUGAR FOR PURPOSES OF THE IMPOSITION OF ADVANCE BUSINESS TAX (VALUE-ADDED TAX OR PERCENTAGE TAX) AND FOR OTHER RELATED PURPOSES
  3. Mar 31, 2015 BIR Revenue Regulations No. 7-2015 AMENDING FURTHER THE PROVISION OF SECTION 2.57.2 OF REVENUE REGULATIONS NO. 2-98, AS AMENDED, PARTICULARLY SUBSECTION (AA) AS INTRODUCED BY REVENUE REGULATIONS NO. 11-2014, RELATIVE TO THE INCOME PAYMENTS ON LOCALLY PRODUCED RAW SUGAR AND OTHER MATTERS
  4. Mar 31, 2015 BIR Revenue Regulations No. 6-2015 IMPLEMENTING REGULATIONS IMPOSING ADVANCE BUSINESS TAX (VALUE ADDED TAX OR PERCENTAGE TAX) PAYMENTS ON SUGAR AND FOR OTHER RELATED PURPOSES
  5. Mar 17, 2015 BIR Revenue Regulations No. 5-2015 AMENDMENT TO RR NO. 6-2014 DATED SEPTEMBER 5, 2014 AND IMPOSITION OF PENALTIES FOR FAILURE TO FILE RETURNS UNDER THE ELECTRONIC SYSTEMS OF THE BIR BY TAXPAYERS MANDATORILY COVERED BY EFPS OR EBIRFORMS
  6. Mar 13, 2015 BIR Revenue Regulations No. 4-2015
  1. Mar 9, 2015 BIR Revenue Regulations No. 3-2015
  2. Jan 5, 2015 BIR Revenue Regulations No. 1-2015 FURTHER AMENDMENTS TO REVENUE REGULATIONS NOS. 2-98 AND 3-98, AS LAST AMENDED BY REVENUE REGULATIONS NOS. 5-2008, 5-2011, WITH RESPECT TO "DE MINIMIS BENEFITS"
  3. Dec 17, 2014 BIR Revenue Regulations No. 2-2015 (2014) AMENDING THE PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 2-2006 AND NO. 11-2013 WITH RESPECT TO THE SUBMISSION OF COPIES OF BIR FORM NOS. 2307 AND 2316
  4. Dec 10, 2014 BIR Revenue Regulations No. 10-2014 AMENDING FURTHER SECTION 3 OF REVENUE REGULATIONS (RR) NO. 9-2001, AS AMENDED, EXPANDING THE COVERAGE OF TAXPAYERS REQUIRED TO FILE RETURNS AND PAY TAXES THROUGH THE ELECTRONIC FILING AND PAYMENT SYSTEM (eFPS)
  5. Dec 5, 2014 BIR Revenue Regulations No. 11-2014 AMENDING FURTHER THE PROVISIONS OF SECTION 2.57.2 OF REVENUE REGULATIONS NO. 2-98, AS AMENDED, PARTICULARLY SUBSECTION (M), (S), AND (W), CREATING A SEPARATE SUB-SECTION FOR THE WITHHOLDING OF CREDITABLE INCOME TAX ON REAL ESTATE INVESTMENT TRUST (REIT) AND RECLASSIFYING THE TREATMENT OF LOCALLY PRODUCED RAW SUGAR AS A SEPARATE SUBSECTION FOR PURPOSES OF THE CREDITABLE WITHHOLDING TAX
  6. Oct 31, 2014 BIR Revenue Regulations No. 9-2014 FURTHER AMENDING THE PROVISIONS OF REVENUE REGULATIONS NO. 7-2014, SPECIFICALLY THE DEADLINES PRESCRIBED UNDER SECTION 13 THEREOF
  7. Oct 1, 2014 BIR Revenue Regulations No. 8-2014 AMENDING THE PROVISIONS OF REVENUE REGULATIONS NO. 7-2014, SPECIFICALLY THE DEADLINES PRESCRIBED UNDER SECTION 13 THEREOF
  8. Sep 5, 2014 BIR Revenue Regulations No. 6-2014 PRESCRIBING THE MANDATORY USE OF ELECTRONIC BUREAU OF INTERNAL REVENUE FORMS (eBIRForms) IN FILING OF ALL TAX RETURNS BY NON-ELECTRONIC FILING AND PAYMENT SYSTEM (NON-eFPS) FILERS PARTICULARLY ACCREDITED TAX AGENTS/PRACTITIONERS, ACCREDITED PRINTERS OF PRINCIPAL AND SUPPLEMENTARY RECEIPTS/INVOICES, AND ONE-TIME TRANSACTION (ONETT) TAXPAYERS
  9. Jul 30, 2014 BIR Revenue Regulations No. 5-2014 AMENDING REVENUE REGULATIONS NO. 17-2013 DEALING WITH THE “PRESERVATION OF BOOKS OF ACCOUNTS AND OTHER ACCOUNTING RECORDS”
  10. Jul 7, 2014 BIR Revenue Regulations No. 7-2014 BIR REVENUE REGULATIONS NO. 7-2014, July 07, 2014 ] PRESCRIBING THE AFFIXTURE OF INTERNAL REVENUE STAMPS ON IMPORTED AND LOCALLY MANUFACTURED CIGARETTES AND THE USE OF THE INTERNAL REVENUE STAMP INTEGRATED SYSTEM (IRSIS) FOR THE ORDERING, DISTRIBUTION AND MONITORING THEREOF
  11. Feb 11, 2014 BIR Revenue Regulations No. 3-2014 AMENDING SECTION 10 OF REVENUE REGULATIONS NO. 10-2010
  12. Jan 24, 2014 BIR Revenue Regulations No. 2-2014 BIR REVENUE REGULATIONS NO. 2-2014
  13. Dec 17, 2013 BIR Revenue Regulations No. 1-2014 (2013) AMENDING THE PROVISIONS OF REVENUE REGULATIONS (RR) NO. 2-98, AS FURTHER AMENDED BY RR NO. 10-2008, SPECIFICALLY ON THE SUBMISSION OF ALPHABETICAL LIST OF EMPLOYEES/PAYEES OF INCOME PAYMENTS
  14. Nov 28, 2013 BIR Revenue Regulations No. 18-2013 AMENDING CERTAIN SECTIONS OF REVENUE REGULATIONS NO. 12-99 RELATIVE TO THE DUE PROCESS REQUIREMENT IN THE ISSUANCE OF A DEFICIENCY TAX ASSESSMENT
  15. Oct 1, 2013 BIR Revenue Regulations No. 14-2013 AMENDING PERTINENT PROVISIONS OF REVENUE REGULATIONS NO. 02-98, AS LAST AMENDED BY REVENUE REGULATIONS NO. 30-2003 AND REVENUE REGULATIONS NO. 17-2003
  16. Sep 27, 2013 BIR Revenue Regulations No. 17-2013 PRESERVATION OF BOOKS OF ACCOUNTS AND OTHER ACCOUNTING RECORDS
  17. Sep 20, 2013 BIR Revenue Regulations No. 15-2013 REVENUE REGULATIONS IMPLEMENTING REPUBLIC ACT NO. 10378 ENTITLED “AN ACT RECOGNIZING THE PRINCIPLE OF RECIPROCITY AS BASIS FOR THE GRANT OF INCOME TAX EXEMPTIONS TO INTERNATIONAL CARRIERS AND RATIONALIZING OTHER TAXES IMPOSED THEREON BY AMENDING SECTIONS 28(A)(3)(A), 109, 118 AND 236 OF THE NATIONAL INTERNAL REVENUE CODE (NIRC), AS AMENDED, AND FOR OTHER PURPOSES”
  18. Sep 20, 2013 BIR Revenue Regulations No. 13-2013 AMENDING SECTION 2 (B) OF REVENUE REGULATIONS NO. 13-08, RELATIVE TO THE DEFINITION OF RAW SUGAR FOR VALUE ADDED TAX PURPOSES
  19. Aug 22, 2013 BIR Revenue Regulations No. 16-2013 REVOKING REVENUE REGULATIONS NOS. 16-2003 AND 24- 2003 RELATING TO TAXATION OF PRIVILEGE STORES AND IMPOSING NEW RULES