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14 matching records · 1,352 in the collection
Showing 14 on page 1 · RR · Income tax
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 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 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 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 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 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 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 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 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 7-2022
To provide the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008.
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…