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2010 Revenue Regulations



No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2010
Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file returns and pay taxes through the BIR’s Electronic Filing and Payment System (eFPS)
(published in Manila Bulletin on January 21, 2010)
Digest | Full Text
January 21, 2010
RR No. 2-2010
Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination of the Optional Standard Deduction (OSD) of General Professional Partnerships and the partners thereof, as well as the manner and period for making the election to claim OSD in the Income Tax Returns
(published in Manila Bulletin on February 26, 2010)
Digest | Full Text
February 24, 2010
RR No. 3-2010
Provides the rationale and guidelines for the submission of the Statement of Management Responsibility
(published in Manila Bulletin on February 27, 2010) 
Digest | Full Text
February 26, 2010
RR No. 4-2010
Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents as a prerequisite to their practice or representation before the Bureau of Internal Revenue
(published in Manila Bulletin on February 27, 2010)
Digest | Full Text
February 26, 2010
RR No. 5-2010
Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of TIN card and  transfer of registration
(published in Manila Bulletin on May 29, 2010)
Digest | Full Text
May 28, 2010
RR No. 6-2010
Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter)
(published in Manila Bulletin on July 14, 2010)
Digest | Full Text
July 12, 2010
RR No. 7-2010
Implements the tax privileges provisions of RA No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for the availment thereof
(published in Manila Bulletin on July 21, 2010)
Digest | Full Text
July 20, 2010
RR No. 8-2010
Amends RR No. 7-2010 implementing the tax privileges provisions of R.A. No. 9994, otherwise known as the “Expanded Senior Citizens Act of 2010”
(published in Manila Bulletin on September 7, 2010)
| Full Text
September 3, 2010


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