No. of Issuance

Subject Matter

Date of Issue

 RR No. 1-2015

Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008, 5-2011 and 8-2012, relative to "De Minimis Benefits"
(Published in Manila Bulletin on January 6, 2015)
Digest | Full Text

January 5, 2015 

 RR No. 2-2015

Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316
(Published in Manila Bulletin on March 6, 2015)
Digest | Full Text | Annex A | Annex B | Annex C

March 5, 2015 

RR No. 3-2015

Implements the provision of RA No. 10653, more particularly on the increase to P 82,000.00 of the total amount of exclusion from gross income for 13th month pay and other benefits, effectively further amending the pertinent provisions of RR No. 2-98
(Published in Manila Bulletin on March 16, 2015)
DigestFull Text 

March 13, 2015 

RR No. 4-2015 Amends further Section 2 of RR No. 13-08, as amended by RR No. 13-2013, relative to the definition of raw sugar and raw cane sugar for Value-Added Tax purposes
(Published in Manila Bulletin on March 16, 2015)
DigestFull Text
March 13, 2015 
RR No. 5-2015 Amends RR No. 6-2014 and imposes penalties to taxpayers mandatorily covered by eFPS or eBIRForms who failed to file tax returns under the electronic systems of the BIR
(Published in Manila Bulletin on March 19, 2015)
Digest | Full Text | Annex A
March 17, 2015 
RR No. 6-2015 Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposes
(Published in Manila Bulletin on April 1, 2015)
Digest | Full Text
March 31, 2015
RR No. 7-2015 Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters
(Published in Manila Bulletin on April 1, 2015)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
March 31, 2015
RR No. 8-2015 Amends RR 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
(Published in Manila Bulletin on May 28, 2015)
Digest | Full Text
May 27, 2015
RR No. 9-2015 Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS)
(Published in Manila Bulletin on September 4, 2015)
Digest | Full Text
September 2, 2015
RR No. 10-2015

Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/software
(Published in Manila Bulletin on September 22, 2015)
Digest | Full Text

September 21, 2015
RR No. 11-2015

Amends Sections 2 and 7(6) of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010
(Published in Manila Bulletin on October 1, 2015)
Digest | Full Text

September 29, 2015
RR No. 12-2015

Amends Section 8 (Transitory Provisions) of Revenue Regulations (RR) No. 10-2015
(Published in Manila Bulletin on October 8, 2015)
Digest | Full Text

October 7, 2015
RR No. 13-2015

Amends further the provisions of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended by RR No. 7-2015
(Published in Manila Bulletin on October 30, 2015)
DigestFull Text | Annex A

October 29, 2015
RR No. 14-2015

Amends Section 2 of Revenue Regulations (RR) No. 12-2015 in relation to RR No. 10-2015
(Published in Manila Bulletin on November 10, 2015)
Digest | Full Text

November 9, 2015
RR No. 15-2015

Amends Sections 4.109-1 (B)(1)(s), (t) and (u) of RR No. 16-2005, as amended, relative to sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations
(Published in Manila Bulletin on December 29, 2015)
Digest | Full Text

December 28, 2015