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2012 Revenue Regulations



No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2012
Requires the mandatory submission of Quarterly Summary List of Sales and Purchases by all VAT registered taxpayers
(Published in Manila Bulletin on February 22, 2012)
Digest | Full Text
February 20, 2012
RR No. 2-2012
Prescribes the tax administration treatment of petroleum and petroleum products imported into the Philippines including those coming in through freeport zones and economic zones and registration of all storage tanks, facilities, depots and terminals
(Published in Manila Bulletin on February 22, 2012)
Digest | Full Text
February 20, 2012
RR No. 3-2012
Prescribes the effectivity 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
(Published in Manila Bulletin on February 22, 2012)
Digest | Full Text
February 20, 2012
RR No. 4-2012
Amends RR No. 13-2011 regarding abatement or cancellation of internal revenue tax liabilities
(Published in Manila Bulletin on March 30, 2012)
Digest | Full Text
March 28, 2012
RR No. 5-2012
Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997
(Published in Manila Bulletin on April 4, 2012)
Digest | Full Text
April 2, 2012
RR No. 6-2012
Clarifies the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities
(Published in Manila Bulletin on April 4, 2012)
Digest | Full Text
April 2, 2012
RR No. 7-2012
Amends the consolidated Revenue Regulations on primary registration, updates and cancellation
(Published in Manila Bulletin on April 4, 2012)
Digest | Full Text | Annex A
April 2, 2012
RR No. 8-2012
Further amends Revenue Regulations relative to the “De Minimis Benefits”
Published in Manila Bulletin on May 14, 2012)
Digest | Full Text
May 11, 2012
RR No. 9-2012
Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales
(Published in Manila Bulletin on June 4, 2012)
Digest | Full Text
June 1, 2012
RR No. 10-2012
Defines the requirements for joint venture or consortium formed for the purpose of undertaking construction projects and prescribes the mandatory enrollment of local contractors in the Electronic Filing and Payment System 
(Published in Manila Bulletin on June 4, 2012)
Digest | Full Text
June 1, 2012
RR No. 11-2012
Amends certain provisions of RR No. 1-2011
(Published in Manila Bulletin on August 24, 2012)
Digest | Full Text
August 17, 2012
RR No. 12-2012
Prescribes the rules on the deductibility of depreciation expenses as it relates to purchase of vehicles and other expenses related thereto, and input taxes allowed therefor
(Published in Manila Bulletin on October 17, 2012)
Digest | Full Text
October 12, 2012
RR No. 13-2012
Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended
(Published in Manila Bulletin on October 17, 2012)
Digest | Full Text
October 12, 2012
RR No. 14-2012
Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions
(Published in Manila Bulletin on November 8, 2012)
Digest | Full Text
November 7, 2012
RR No. 15-2012
Prescribes the regulations on the accreditation of printers as a prerequisite to the printing services of official receipts, sales invoices and other commercial receipts and/or invoices
(Published in Manila Bulletin on December 7, 2012)
Digest | Full Text | Annex A
December 5, 2012
RR No. 16-2012
Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose
(Published in Manila Bulletin on December 9, 2012)
Digest | Full Text
December 7, 2012
RR No. 17-2012
Prescribes the implementing guidelines on the revised tax rates on alcohol and tobacco products pursuant to the provisions of Republic Act No. 10351 and clarifies certain provisions of existing Revenue Regulations
(Published in The Philippine Star/Manila Bulletin on December 28, 2012)
Digest | Full Text
December 26, 2012
RR No. 18-2012
Prescribes the policies and guidelines in the processing of Authority to Print (ATP) Official Receipts, Sales Invoices and other Commercial Invoices using the online ATP System and provides for the additional requirements in the printing thereof
(Published in Manila Bulletin on January 3, 2013)
Digest | Full Text
December 28, 2012


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