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2006 Revenue Regulations



No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2006
Amends Revenue Regulations No. 2-98, as amended, relative to the withholding of Income Tax on compensation income received by minimum wage earners
(published in Manila Bulletin on January 9, 2006)
Digest | Full Text
January 5, 2006
RR No. 2-2006
Prescribes the mandatory attachments of the Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source to tax returns with claimed tax credits due to Creditable Tax Withheld at Source and of the Monthly Alphalist of Payees whose income received have been subjected to withholding tax to the withholding tax remittance return filed by the withholding agent/payor of income payments
(published in Manila Bulletin on January 9, 2006)
Digest | Full Text | Annex A | Annex B
January 5, 2006
RR No. 3-2006
Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 9334, and clarifies certain provisions of existing Revenue Regulations relative thereto
(published in Manila Bulletin on January 9, 2006)
Digest | Full Text
January 5, 2006
RR No. 4-2006

Implements the tax privileges provisions of RA No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” and prescribes the guidelines for the availment thereof
(published in Manila Bulletin on February 23, 2006)


Digest | Full Text
February 21, 2006
RR No. 5-2006
Lifts the temporary deferment of the implementation of Revenue Regulations No. 17-2005
(published in Manila bulletin on April 1, 2006)
Digest | Full Text
March 30, 2006
RR No. 6-2006
Regulates the use of functional currency other than the Philippine peso in financial statements that will be submitted and in the books of accounts that will be maintained for internal revenue tax purposes
(published in Manila Bulletin on May 3, 2006)
Digest | Full Text
May 2, 2006
RR No. 7-2006
Further amends certain provision of RR No. 6-2005 pertaining to the deadline in the filing of the No Audit Program (NAP) Participation Form
(published in Manila Bulletin June 17, 2006)
Digest | Full Text
June 16, 2006
RR No. 8-2006
Prescribes the implementing guidelines on the taxation and monitoring of the bioethanol-blended gasoline (E-gasoline) and the raw materials used in the production thereof pursuant to the Fuel Bioethanol Program of the Department of Energy
(published in Philippine Star on July 12, 2006)
Digest | Full Text | Annex A | Annex B | Annex C
July 10, 2006
RR No. 9-2006
Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)”
(published in Philippine Daily Inquirer on July 13, 2006)
Digest | Full Text
July 11, 2006
RR No. 10-2006
Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange
(published in Manila Bulletin on July 19, 2006) 
Digest | Full Text | Appendix A | Appendix B | Appendix C | Appendix D-1 | Appendix D-2 | Appendix E | Appendix F
July 17, 2006
RR No. 11-2006
Promulgates the consolidated Regulations on the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the BIR and further simplifying and superseding RR No. 15-99
(published in Philippine Star on July 24, 2006)
Digest | Full Text
July 21, 2006
RR No. 12-2006
Promulgates the rules and regulations implementing the tax subsidy granted by the Fiscal Incentives Review Board to the Philippine National Police Service Store System
(published in Manila Bulletin on July 24, 2006)
Digest | Full Text
July 21, 2006
RR No. 13-2006
Amends sub-paragraph 3.3 of RR No. 4-2005 pertaining to financial statements acceptable to the BIR
(published in Philippine Daily Inquirer on Sept. 5, 2006)
Digest | Full Text
August 31, 2006
RR No. 14-2006
Provides the revised implementing rules for EO No. 399, as amended by EO No. 422, directing the BIR to establish the “No Audit Program” for the purpose of enhancing tax compliance and increasing tax collections with extensions of the deadline for availment thereof
(published in Philippine Daily Inquirer on Sept. 5, 2006)
Digest | Full Text
September 1, 2006
RR No. 15-2006
Prescribes the guidelines on the implementation of one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006
(published in Philippine Star on Sept. 28, 2006)
Digest | Full Text
September 27, 2006
RR No. 16-2006
Prescribes the submission by taxpayers of electronic books of accounts and other accounting records in the course of a tax audit/investigation
(published in Philippine Star on Oct. 21, 2006)
Digest | Full Text
October 20, 2006
RR No. 17-2006
Prescribes the rules on the accreditation, registration and use of Taximeter Issuing Receipts (TIR) Systems and/or models and other similar types of machines generating official receipts
(published in Manila Bulletin on Oct. 23, 2006)
Digest | Full Text
October 20, 2006
RR No. 18-2006
Prescribes the policies, procedures and guidelines in the implementation of the Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and prior years under certain conditions
(published in Manila Bulletin on Nov. 15, 2006)
Digest | Full Text
November 14, 2006


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