No. of Issuance

Subject Matter

Date of Issue

RR No. 1-2009

Prescribes the rules and regulations to implement RA No. 9442 relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount
(published in Manila Bulletin/Phil.Daily Inquirer on February 19, 2009)
Digest | Full Text

February 17, 2009

RR No. 2-2009

Amends further Sections 2.57.2 and 2.58 of Revenue Regulations No. 2-98, as amended, subjecting to creditable withholding tax the interest portion of the refund of meter deposits by MERALCO and other distribution utilities to residential and non-residential electricity consumers/customers 
(published in Philippine Star on February 28, 2009)
Digest | Full Text

February 26, 2009

RR No. 3-2009

Amends further RR No. 9-2001 by expanding the EFPS coverage to include the top 20,000 private corporations duly identified under RR No. 14-2008 
(pubished in Manila Bulletin on April 2, 2009)
Digest | Full Text

March 31, 2009

RR No. 4-2009

Amends the provisions of Section 24 of Revenue Regulations No. 3-2006 pertaining to the allocable share of the Philippine Health Insurance Corporation and the Department of Health in the annual incremental revenue under RA No. 9334 
(published in Manila Bulletin on May 8, 2009)
Digest | Full Text

May 6, 2009

RR No. 5-2009

Reverts the venue for the filing of returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or exchange of real property of large taxpayers to the place where the property is located 
(published in Manila Bulletin on May 16, 2009)
Digest | Full text

May 13, 2009

RR No. 6-2009

Amends further pertinent provisions of Revenue Regulations No. 2-98, as amended, providing for additional criteria in the determination of Top 20,000 Private Corporations, including the threshold on their purchases of agricultural products and additional transactions subject to creditable withholding tax on income payments made by Top 5,000 Individual Taxpayers engaged in trade/business or practice of profession 
(published in Manila Bulletin on July 15, 2009) 
Digest | Full Text

July 9, 2009

RR No. 7-2009

Implements the Electronic Documentary Stamp Tax System to replace the Documentary Stamp Tax Electronic Imprinting Machine 
(published in Manila Bulletin on October 6, 2009) 
Digest | Full Text

October 2, 2009

RR No. 8-2009

Amends furtehr Sections 2.57.2 and 2.57.3 of RR No. 2-98, as amended, subjecting to Creditable Withholding Tax the income paymetns made by political parties and candidates of local and national elections of all their campaign expenditures and income payments made by an individual or juridical person forming part of their campaign contributions to candidates of local and national elections and to political parties 
(published in Philippine Star on October 27, 2009)
Digest | Full Text

October 23, 2009

RR No. 9-2009

Promulgates the requirements for the maintenance, retention and submission of electronic records 
(published in Manila Bulletin on December 31, 2009) 
Digest | Full Text

December 29, 2009

RR No. 10-2009

Amends further Sections 2.57.2 and 2.58 of RR No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X) 
(Published in Manila Bulletin on December 31, 2009)
Digest | Full Text

December 23, 2009