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74 matching records · 1,352 in the collection
Showing 74 on page 1 · RR
RR No. 4-2026 Digest Final
To prescribe the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for Micro Taxpayers.
RR No. 003-2026
The issuance text for RR No. 3-2026 is empty (no readable content was provided, likely due to OCR failure). No substantive provisions, tax types, requirements, forms, or affected t…
RR No. 2-2026
RR No. 2-2026
RR No. 1-2026
No issuance text was provided for RR No. 1-2026. The document content is empty, so no grounded summary of its provisions can be produced. Any statement about its subject matter, ta…
RR No. 29-2025 digest FINAL
To further amend the "De Minimis" benefits provisions of RR No. 2-98, as amended, by increasing the ceiling of non-taxable benefits.
RR No. 28-2025
No issuance text was provided for RR No. 28-2025. The document content is empty, so no grounded analysis of its purpose, provisions, or covered taxpayers could be performed.
RR No. 27-2025 Digest
To amend Section 8 of RR No. 25-2003 to prescribe the tax treatment on the subsequent sale, transfer, or exchange of a tax-exempt automobile by a tax-exempt person/entity to a non-…
RR No. 26-2025
No issuance text was provided for RR No. 26-2025 (unit bir-rr-2025-026). The document content is empty, so no substantive provisions, purpose, tax types, forms, or affected taxpaye…
RR No. 25-2025
No issuance text was provided for RR No. 25-2025. Because the document body is empty, no grounded summary, provisions, or taxpayer effects can be extracted; this analysis is explic…
RR No. 24-2025
No issuance text was provided for RR No. 24-2025; the document content is empty, so no grounded analysis of its provisions could be extracted.
RR No. 23-2025
No issuance text was provided for RR No. 23-2025. The content, subject matter, and scope of this revenue regulations cannot be determined from the available material, so no grounde…
RR No. 22-2025
The issuance text for RR No. 22-2025 was provided as empty; no substantive provisions, purposes, tax types, taxpayers, or forms could be grounded in the text. This analysis is ther…
RR NO. 21-2025
No issuance text was provided for RR No. 21-2025 (bir-rr-2025-021), so no grounded summary of its contents can be produced. The substance, purpose, tax types affected, and taxpayer…
RR NO. 20-2025
The full text of RR No. 20-2025 was not provided in the source material, so no substantive analysis of its content, purpose, or affected taxpayers can be made. This record reflects…
RR NO. 19-2025
No issuance text was provided for RR No. 19-2025. The document content is empty, so no grounded analysis of its purpose, coverage, tax types, or requirements can be extracted from …
RR NO. 18-2025
No issuance text was provided for RR No. 18-2025. The document content is empty, so no substantive analysis of its provisions, purpose, or affected taxpayers can be extracted from …
RR No. 17-2025
No issuance text was provided for RR No. 17-2025; the document body is empty, so no grounded analysis of its purpose, contents, or effects could be performed.
RR No. 16-2025
The issuance text for RR No. 16-2025 is empty. No provisions, tax types, forms, or taxpayer impacts can be grounded in the source text; this analysis therefore contains no substant…
RR No. 15-2025
No issuance text was provided for RR No. 15-2025 (bir-rr-2025-015). The document's content could not be analyzed: its purpose, subject matter, affected taxpayers, tax types, and re…
RR 14-2025
To amend the transitory registration and VAT-effectivity rules in Section 14 of RR No. 3-2025, which prescribes the policies and guidelines for implementing RA No. 12023 imposing V…
RR No. 13-2025 Digest
The issuance provides consolidated provisions to simplify and streamline the procedures and requirements for the availment of tax exemptions and incentives granted to participating…
RR No. 12-2025 Digest
To further amend Section 5 of RR No. 3-69, relative to the pertinent provision of Section 5(a), and to include additional provisions on the service of warrants and notices to taxpa…
RR 11-2025 Digest
To implement Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 12066 (CREATE MORE), prescribing the mandatory issuance of electr…
RR No. 10-2025
Amends RR 16-2005 to implement VAT zero-rating on sales of goods and services, VAT exemptions on certain importations, and VAT refund/credit rules, effective for refund claims filed from April 1, 2025.
RR 9-2025
To implement Section 295(D) of the National Internal Revenue Code of 1997, as amended by Section 18 of RA No. 12066 (CREATE MORE), particularly on the treatment of local sales of g…
RR 8-2025
To implement Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, as amended by Sections 9 and 11 of Republic Act No. 12066 (CREATE MORE), by prescribing the pr…
RR 7-2025
RR No. 7-2025 implements the amendments to Sections 27, 28, and 34 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 (CREATE MORE).
RR 6-2025
To implement Section 135 on petroleum products sold to international carriers and exempt entities or agencies, and the new Section 135-A of the National Internal Revenue Code of 19…
RR 5-2025
To amend the creditable withholding tax rates prescribed in RR No. 2-98 on certain income payments — specifically the rates on income payments made by credit card companies and on …
RR 4-2025
To further amend the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to Republic Act No. 11975, the Fiscal Year 2024 General…
RR 3-2025
To prescribe policies and guidelines for the implementation of Republic Act No. 12023, which amends Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and adds Sections 1…
RR No. 2-2025
Implements the tax provisions of the Securitization Act of 2004 (RA No. 9267): VAT/DST exemptions for SPE asset transfers and secondary ABS trades, CGT exemption for dacion en pago, 20% final withholding tax on ABS yields, and income tax exemption for certified low-cost/socialized housing-related ABS.
RR 1-2025
To further amend Section 9 of RR No. 25-2003 relative to the documentary requirements to be submitted by motor vehicle manufacturers/assemblers/importers as basis for the BIR to de…
RR No. 18-2024
Implements the Section 32(B)(5) NIRC income tax exemption (as amended by the CREATE MORE Act) for income excluded from gross income to the extent required by treaty obligations, including Presidential agreements with economies and administrative regions on the DFA list.
RR No. 17-2024
Requires contractors with government contracts to present an updated BIR tax clearance before final settlement of contracts; without it, settlement may be suspended and amounts, including RA 9184 retention money, subjected to tax lien.
RR 16-2024
To prescribe the updated floor price of cigarettes, heated tobacco, and vapor products pursuant to Sections 144 (B) and (C) and 145 (C) of the National Internal Revenue Code (NIRC)…
RR No. 14-2024
No issuance text was provided for RR No. 14-2024; no grounded analysis could be extracted from the document.
RR 12-2024
To amend pertinent provisions of RR No. 3-2019 — specifically Sections 5 and 6 on the validity of the eCAR and its revalidation — which prescribed the use of the eCAR System.
RR 11-2024
To amend the transitory provisions of RR No. 7-2024 relative to deadlines for compliance with the Invoicing Requirements under the Ease of Paying Taxes Act.
RR 10-2024
To amend certain provisions of RR No. 10-2006, as amended, relative to the registration of Master Securities Lending Agreement (MSLA) and Global Master Securities Lending Agreement…
RR 8-2024
To implement Section 21(b) of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers.
RR No. 7- 2024
No issuance text was supplied for RR No. 7-2024; the provided document body is empty. Consequently, no provisions, tax types, forms, requirements, or affected taxpayers could be ex…
RR No. 4- 2024
No issuance text was provided for RR No. 4-2024 (the document body is empty). No grounded content analysis can be produced from the supplied text.
RR No.3- 2024
No issuance text was provided for RR No. 3-2024; the document body is empty, so no grounded analysis, summary, or extraction can be made from the text itself.
RR 2-2024
To prescribe 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 as amended …
RR 1-2024
To implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax (VAT) exemption purposes.
RR 16-2023
To impose withholding tax on gross remittances made by electronic marketplace (e-marketplace) operators and digital financial services providers to sellers/merchants for goods and …
RR 15-2023
To implement 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 regis…
RR No. 12-2023
Exempts Agricultural Producers with annual gross sales up to ₱1 million from issuing receipts/invoices on sales of Agricultural Food Products if they record sales in a Simplified Sales Book, and sets ₱300,000/1% withholding tax rules and BIR Form 2304/2307 requirements for buyers.
RR 11-2023
Prescribes the use of electronic mail (e-mail) and electronic signature as an additional mode of service of the Warrant of Garnishment (WG) pursuant to Section 208 in relation to S…
RR 10-2023
To implement the extension of the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 1156…
RR No. 9-2023
Implements the 20% excise tax on locally manufactured and imported perfumes and toilet waters under Section 150(b) of the NIRC, covering taxpayer liability, filing via Form 2200-AN/eFPS, permits, and denatured alcohol rules.
RR No. 8-2023
RR 8-2023 clarifies official receipt and sales invoice requirements for Senior Citizen and PWD purchases made online or through mobile applications: the SC/PWD's signature is not required, but the SC/PWD Identification Card number must still be provided and existing entitlement and tax deduction rules apply.
RR 7-2023
The purpose of RR No. 7-2023 is to amend certain provisions of RR Nos. 17-2011 and 2-2022 — the regulations implementing RA No. 9505 (PERA Act of 2008) — specifically the definitio…
RR 6-2023
To amend Sections 3, 4 and 6 of Revenue Regulations No. 13-2010 regarding late and out-of-district filing of tax returns, revising the rules on non-acceptance of Out-of-District Re…
Annex A RR No. 5-2023
No issuance text was provided for RR No. 5-2023; only the identity metadata (BIR Revenue Regulations No. 5, year 2023) is available, so no substantive provisions could be analyzed …
RR 4-2023
To further expand the coverage of taxpayers mandated to file tax returns through the Electronic Bureau of Internal Revenue Forms (eBIRForms) by amending Section 2 of Revenue Regula…
RR 3-2023 Digest FINAL
To implement Sections 294(E) and 295(D), Title XIII of the National Internal Revenue Code of 1997, as amended by the CREATE Act (RA No. 11534), and Section 5, Rule 2 and Section 5,…
RR 2-2023
To prescribe the use of constructive affixture of documentary stamp as proof of payment of Documentary Stamp Tax (DST) for certificates issued by government agencies or instrumenta…
RR 15-2022 2
To further amend Section 2 of RR No. 11-2018 (which amended Section 2.57.2 of RR No. 2-98) so as to prescribe the creditable withholding tax rates on MERALCO refund payments and on…
RR No. 14-2022
The issuance text for RR No. 14-2022 is empty; no substantive provisions could be extracted or verified. All structured fields are left unsupported, and confidence is minimal becau…
RR 13-2022
RR No. 13-2022 prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity-based compensation of any kind.
RR 12-2022
To prescribe the policies and guidelines for the availment of incentives under Republic Act No. 9999 (Free Legal Assistance Act of 2010).
RR 11-2022
To prescribe the guidelines and procedures for the spontaneous exchange of taxpayer specific rulings.
RR No. 10-2022
RR No. 10-2022 sets out how taxpayers may request Mutual Agreement Procedure (MAP) assistance from the Philippine Competent Authority to resolve taxation that is inconsistent with a Double Taxation Agreement, including request contents, documentary attachments, deadlines, fees, and confidentiality.
RR No. 9-2022
RR No. 9-2022 makes EIS-verified electronic sales and purchases data admissible in audits, investigations, and verifications in lieu of hard copies for covered taxpayers, and removes requirements to submit printed invoices/receipts or stamp 'zero-rated sales' on invoices.
RR 8-2022
To prescribe the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), covering the issuance of electronic r…
RR 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.
RR 6-2022 copy
To remove the five-year validity period on receipts/invoices, including the validity of the PTU and/or system-generated receipts/invoices and the ATP of manual receipts/invoices.
RR No. 5-2022
Implements the estate tax exemption under RA 11597 for transfers of a veteran's Philippine Veterans Bank shares to a widow, orphan, or compulsory heir, and requires an eCAR/Tax Clearance Certificate before share transfers are registered in the bank's books.
RR 4-2022Digest
RR No. 4-2022 was issued to implement Section 295(F), in relation to Section 294, of the NIRC of 1997 as amended by the CREATE Act (RA No. 11534), on the tax treatment of the impor…
RR 3-2022
To implement the provisions of Republic Act No. 11635, which amended Section 27(B) of the NIRC of 1997, on the income taxation of proprietary educational institutions and hospitals…
RR 2-2022
To prescribe additional guidelines for implementing the tax provisions of the Personal Equity and Retirement Account (PERA) Act of 2008, effectively amending pertinent provisions o…
RR 1-2022
To extend for thirty (30) calendar days from their due dates the statutory deadlines for filing, payment, audit-related submissions, tax refund applications and VAT refund processi…