No. of Issuance

Subject Matter

Date of Issue

RR No. 1-2007

Amends certain provisions of RR No. 4-2006 which implements the tax privileges provisions of R.A. No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” 
(published in Manila Bulletin on January 12, 2007) 
Digest | Full Text

January 11, 2007

RR No. 2-2007

Amends certain provisions of RR No. 16-2005, otherwise known as the Consolidated Value-Added Tax Regulations of 2005
(published in Manila Bulletin on January 12, 2007)
Digest | Full Text

January 11, 2007

RR No. 3-2007

Provides the policies, guidelines and procedures in the implementation of the Expanded One-Time Administrative Abatement of all penalties/ surcharges and interest on delinquent accounts and assessments 
(published in Phil. Daily Inquirer on February 16, 2007)
Digest | Full Text

February 14, 2007

RR No. 4-2007

Amends certain provisions of RR No. 16-2005, as amended, otherwise known as the Consolidated Value-Added Tax Regulations of 2005 
(published in Manila Bulletin on March 22, 2007)
Digest | Full Text

March 20, 2007

RR No. 5-2007

Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx) 
(published in Manila Bulletin on May 10, 2007)
Digest | Full Text

May 7, 2007

RR No. 6-2007

Prescribes the consolidated regulations on advance Value-Added Tax on the sale of refined sugar, amending and/or revoking all revenue issuances issued to this effect, and for other related purposes 
(published in Manila Bulletin on May 11, 2007)
Digest | Full Text | Annex A-E | Annex F-J

May 9, 2007

RR No. 7-2007

Amends certain provisions of RR No. 21-2002 prescribing the manner of compliance with any documentary and/or procedural requirements in connection with the preparation and submission of financial statements accompanying the tax returns 
(published in Manila Bulletin on August 12, 2007) 
Digest | Full Text

August 1, 2007

RR No. 8-2007

Prescribes the additional compliance requirements of concerned taxpayers in the light of mandatory adoption of the Philippine Financial Reporting Standards 
(published in Manila Bulletin on August 3, 2007)
Digest | Full Text

August 1, 2007

RR No. 9-2007

Prescribes the updated minimum monthly/quarterly gross receipts in computing the Percentage Tax of domestic carriers and keepers of garages 
(published in Philippine Daily inquirer on August 3, 2007) 
Digest | Full Text

August 1, 2007

RR No. 10-2007

Amends further Section 3 of RR No. 9-2001 expanding the coverage of taxpayers required to file returns and pay taxes through the Electronic Filing and Payment System 
(published in Philippine Star on August 3, 2007) 
Digest | Full Text

August 1, 2007

RR No. 11-2007

Suspends the implementation of Revenue Regulations No. 6-2007 entitled “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect, and for Other Related Purposes” 
(published in Manila Bulletin on August 29, 2007)
Digest | Full Text

August 28, 2007

RR No. 12-2007

Amends certain provisions of Revenue Regulations No. 9-98 relative to the due date within which to pay Minimum Corporate Income Tax imposed on domestic corporations and resident foreign corporations
(published in Manila Bulletin on Oct. 19, 2007 ) 
Digest | Full Text

October 17, 2007

RR No. 13-2007

Prescribes the policies and procedures for the advance payment of Value-Added Tax/Percentage Tax on the transport of naturally grown planted timber products 
(published in Philippine Daily Inquirer on Dec. 7, 2007) 
Digest | Full Text | Annex A

December 5, 2007

RR No. 14-2007

Clarifies the tax treatment of microfinance services rendered by Non-Governmental Organizations and cooperatives 
(published in Manila Bulletin on Dec. 14, 2007)
Digest | Full Text

December 12, 2007

RR No. 15-2007

Allows the abatement of penalties/surcharges and interest on disputed/litigated assessments 
(published in Manila Bulletin on Dec. 29, 2007)
Digest | Full Text | Annex A | Annex B

December 28, 2007