No. of Issuance

Subject Matter

Date of Issue

RR No. 1-2013

Further expands the coverage of taxpayers required to file tax returns and pay taxes through the Electronic Filing and Payment System to include National Government Agencies mandatorily required to use the Electronic Tax Remittance Advice 
(Published in Manila Bulletin on January 25, 2013) 
Digest | Full Text | Annex A | Annex B

January 23, 2013

RR No. 2-2013

Prescribes the transfer pricing guidelines 
(Published in Manila Bulletin on January 25, 2013) 
Digest | Full Text

January 23, 2013

RR No. 3-2013

Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials 
(Published in Manila Bulletin on February 16, 2013) 
Digest | Full Text

February 14, 2013

RR No. 4-2013

Further amends certain provisions of RR No. 11-2004, which prescribes the Machine Identification Number Sticker for the use of Cash Register Machines, Point-of-Sale System machines and/or business/sale machines generating receipts/invoices 
(Published in Manila Bulletin on March 5, 2013) 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D

March 1, 2013

RR No. 5-2013

Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals to a non-resident alien individual not engaged in trade or business within the Philippines or to a non-resident foreign corporation 
(Published in Manila Bulletin on April 24, 2013) 
Digest | Full Text

April 22, 2013

RR No. 6-2013

Amends certain provision of RR No. 6-2008 entitled “Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock Held as Capital Assets”
(Published in Manila Bulletin on April 24, 2013) 
Digest | Full Text

April 22, 2013

RR No. 7-2013

Prescribes the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines 
(Published in Manila Bulletin on May 1, 2013) 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex D-1 | Annex E

April 29, 2013

RR No. 8-2013

Amends certain provisions of RR No. 7-2013, which provides for the policies and guidelines for the abatement of surcharges, interests and compromise penalties in relation to the filing of the 2012 tax returns of Philippine nationals and alien individuals employed by foreign governments/embassies/diplomatic missions and international organizations situated in the Philippines 
(Published in Manila Bulletin on May 11, 2013) 
Digest | Full Text

May 10, 2013

RR No. 9-2013

Amends certain provisions of RR No. 30-2002 relative to the payment of the amount offered as compromise settlement 
(Published in Manila Bulletin on May 11, 2013) 
Digest | Full Text

May 10, 2013

RR No. 10-2013

Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents 
(Published in Manila Bulletin on June 8, 2013) 
Digest | Full Text

June 6, 2013

RR No. 11-2013

Prescribes the filing/submission of hard copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified for substituted filing 
(Published in Manila Bulletin on June 8, 2013) 
Digest | Full Text

June 6, 2013

RR No. 12-2013

Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the requirements for deductibility of certain income payments 
(Published in Manila Bulletin on July 13, 2013) 
Digest | Full Text

July 12, 2013

RR No. 13-2013

Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposes
(Published in Manila Bulletin on September 24, 2013) 
Digest | Full Text

September 20, 2013

RR No. 14-2013

Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last amended by RR No. 30-2003 and RR No. 17-2003
(Published in Manila Bulletin on September 24, 2013) 
Digest | Full Text | Annex A

September 20, 2013

RR No. 15-2013

Implements RA No. 10378 entitled “An Act Recognizing the Principle of Reciprocity as Basis for the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(A), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes” 
(Published in Manila Bulletin on September 24, 2013) 
Digest | Full Text

September 20, 2013

RR No. 16-2013

Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege stores and imposes new rules
(Published in Manila Bulletin on September 27, 2013) 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E

September 25, 2013

RR No. 17-2013

Prescribes the guidelines on the preservation of books of accounts and other accounting records 
(Published in Manila Bulletin and Philippine Daily Inquirer on September 28, 2013) 
Digest | Full text

September 27, 2013

RR No. 18-2013

Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment 
(Published in Manila Bulletin on November 30, 2013 and The Philippine Star on December 3, 2013) 
Digest | Full Text | Annexes

November 28, 2013