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2011 Revenue Regulations



No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2011
Defines the tax treatment of income earnings and money remittances of an Overseas Contract Worker or Overseas Filipino Worker
(Published in Manila Bulletin on February 26, 2011)
Digest | Full Text
February 24, 2011
RR No. 2-2011
Prescribes the filing of Income Tax Return and/or Annual Information Return by individuals, including estates and trusts
(Published in Manila Bulletin on March 4, 2011)
Digest | Full Text | Annex A
March 2, 2011
RR No. 3-2011
Provides the policies, guidelines and procedures on the application for change in accounting period
(Published in Manila Bulletin on March 9, 2011)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
March 7, 2011
RR No. 4-2011
Prescribes the rules on the proper allocation of costs and expenses amongst income earnings of banks and other financial institutions for Income Tax reporting purposes
(Published in Manila Bulletin on March 17, 2011)
Digest | Full Text
March 15, 2011
RR No. 5-2011
Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008, with respect to "De Minimis Benefits"
(Published in Manila Bulletin on March 18, 2011)
Digest | Full Text
March 16, 2011
RR No. 6-2011
Suspends the implementation of RR No. 2-2011
(Published in Manila Bulletin on March 18, 2011)
Digest | Full Text
March 16, 2011
RR No. 7-2011
Prescribes the policies in the tax treatment of campaign contributions and expenditures
(Published in Manila Bulletin on June 17, 2011)
Digest | Full Text
June 14, 2011
RR No. 8-2011
Amends certain provisions under Annex A of RR No. 23-2003 relative to the revised tax classification of new brands of alcohol products and variants thereof
(Published in Manila Bulletin on June 23, 2011)
Digest | Full Text | Annex A
June 21, 2011
RR No. 9-2011
Amends RR No. 3-2011 relative to the policies, guidelines and procedures on the application for change in accounting period
(Published in Manila Bulletin on July 1, 2011)
Digest | Full Text
June 29, 2011
RR No. 10-2011
Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007, otherwise known as the "Consolidated Value-Added Tax Regulations of 2005", as amended
(Published in Manila Bulletin on July 9, 2011)
Digest | Full Text
July 7, 2011
RR No. 11-2011
Defines gross receipts for Common Carrier's Tax for international carriers pursuant to Section 118 of the Tax Code, amending Section 10 of RR No. 15-2002
(Published in Manila Bulletin on July 22, 2011)
Digest | Full Text
July 20, 2011
RR No. 12-2011
Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities
(Published in Manila Bulletin on July 27, 2011)
Digest | Full Text
July 25, 2011
RR No. 13-2011
Implements the tax provisions of Republic Act No. 9856, otherwise Known as “The Real Estate Investment Trust Act of 2009”
(Published in Manila Bulletin on July 27, 2011)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
July 25, 2011
RR No. 14-2011
Amends certain provision of RR No. 5-2000, as amended, prescribing the regulations governing the manner of the issuance of Tax Credit Certificates and the conditions for their use, revalidation and transfer
(Published in Manila Bulletin on August 5, 2011)
Digest | Full Text
July 29, 2011
RR No. 15-2011
Amends Section 5 of Revenue Regulations No. 12-2011
(Published in Manila Bulletin on September 2, 2011)
Digest | Full Text
August 31, 2011
RR No. 16-2011
Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended, thereby amending certain provisions of RR No. 16-2005, as amended, otherwise known as the “Consolidated VAT Regulations of 2005”
(Published in Manila Bulletin on November 2, 2011)
Digest | Full Text
October 28, 2011
RR No. 17-2011
Implements the tax provisions of Republic Act No. 9505, otherwise known as the “Personal Equity and Retirement Account (PERA) Act of 2008” 
(Published in Manila Bulletin on November 2, 2011)
Digest | Full Text
October 28, 2011
RR No. 18-2011
Provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt
(Published in Manila Bulletin on November 23, 2011)
Digest | Full Text
November 21, 2011
RR No. 19-2011
Prescribes the new Income Tax forms
(Published in Manila Bulletin on December 12, 2011)
Digest | Full Text | 1700 | 1701 | 1702
December 9, 2011


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