No. of Issuance

Subject Matter

Date of Issue

RR No. 1-2014

Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008, specifically on the submission of Alphabetical List of Employees/Payees of Income Payments
(Published in Manila Bulletin on January 13, 2014) 
Digest | Full Text

January 10, 2014

RR No. 2-2014

Prescribes the new Income Tax forms 
(Published in Manila Bulletin and The Philippine Star on February 6, 2014) 
Digest | Full Text | BIR Form No. 1700 | BIR Form No. 1701 | BIR Form No. 1702-RT | BIR Form No. 1702-EX| BIR Form No. 1702-MX

February 3, 2014

RR No. 3-2014

Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”) 
(Published in Manila Bulletin on February 13, 2014) 
Digest | Full Text

February 11, 2014

RR No. 4-2014

Prescribes the policies and guidelines in the monitoring of service fees of professionals
(Published in Manila Bulletin on March 21, 2014)
Digest | Full Text

March 20, 2014

RR No. 5-2014

Amends RR No. 17-2013, which deals with the "Preservation of Books of Accounts and Other Accounting Records"
(Published in Manila Bulletin and The Philippine Star on August 1, 2014)
Digest | Full Text

July 30, 2014

RR No. 6-2014

Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns by non-electronic Filing and Payment System filers particularly accredited tax agents/practitioners, accredited printers of principal and supplementary receipts/invoices, and One-Time Transaction taxpayers
(Published in Manila Bulletin on September 9, 2014)
Digest | Full Text

September 8, 2014

RR No. 7-2014

Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof
(Published in Manila Bulletin on September 12, 2014)
Digest | Full Text | Annex A

September 8, 2014

RR No. 8-2014

Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof
(Published in Manila Bulletin on October 17, 2014)
Digest | Full Text

October 16, 2014

RR No. 9-2014

Further amends the provisions of RR No. 7-2014, specifically the deadlines prescribed under Section 13 thereof
(Published in Manila Bulletin on November 6, 2014)
Digest | Full Text

November 5, 2014

RR No. 10-2014

Amends further Section 3 of RR No. 9-2001, as amended, expanding the coverage of taxpayers required to file and pay taxes through the Electronic Filing and Payment System (eFPS)
(Published in Manila Bulletin on December 11, 2014)
Digest | Full text

December 10, 2014

RR No. 11-2014

Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended, creating a separate sub-section for the withholding of creditable Income Tax on Real Estate Investment Trust (REIT) and reclassifying the treatment of locally- produced raw sugar as a separate sub-section for purposes of the creditable withholding tax
(Published in Manila Bulletin on December 23, 2014)
Digest | Full Text | Annex A | Annex B

December 22, 2014