No. of Issuance |
Subject Matter |
Date of Issue |
RR No. 1-2015 |
Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008, 5-2011 and 8-2012, relative to "De Minimis Benefits" |
January 5, 2015 |
RR No. 2-2015 |
Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307 and 2316 |
March 5, 2015 |
RR No. 3-2015 |
Implements the provision of RA No. 10653, more particularly on the increase to P 82,000.00 of the total amount of exclusion from gross income for 13th month pay and other benefits, effectively further amending the pertinent provisions of RR No. 2-98 |
March 13, 2015 |
RR No. 4-2015 | Amends further Section 2 of RR No. 13-08, as amended by RR No. 13-2013, relative to the definition of raw sugar and raw cane sugar for Value-Added Tax purposes (Published in Manila Bulletin on March 16, 2015) Digest | Full Text |
March 13, 2015 |
RR No. 5-2015 | Amends RR No. 6-2014 and imposes penalties to taxpayers mandatorily covered by eFPS or eBIRForms who failed to file tax returns under the electronic systems of the BIR (Published in Manila Bulletin on March 19, 2015) Digest | Full Text | Annex A |
March 17, 2015 |
RR No. 6-2015 | Implements regulations imposing advance Business Tax (VAT or Percentage Tax) payments on sugar and for other related purposes (Published in Manila Bulletin on April 1, 2015) Digest | Full Text |
March 31, 2015 |
RR No. 7-2015 | Amends further the provision of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 11-2014, relative to the income payments on locally-produced raw sugar and other matters (Published in Manila Bulletin on April 1, 2015) Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
March 31, 2015 |
RR No. 8-2015 | Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the imposition of advance business tax (Value-Added Tax or Percentage Tax) and for other related purposes (Published in Manila Bulletin on May 28, 2015) Digest | Full Text |
May 27, 2015 |
RR No. 9-2015 | Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue stamps on imported and locally-manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) (Published in Manila Bulletin on September 4, 2015) Digest | Full Text |
September 2, 2015 |
RR No. 10-2015 |
Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines and other invoice/receipt generating machine/software |
September 21, 2015 |
RR No. 11-2015 |
Amends Sections 2 and 7(6) of Revenue Regulations (RR) No. 7-2010, as amended by RR No. 8-2010 |
September 29, 2015 |
RR No. 12-2015 |
Amends Section 8 (Transitory Provisions) of Revenue Regulations (RR) No. 10-2015 |
October 7, 2015 |
RR No. 13-2015 |
Amends further the provisions of Section 2.57.2 of Revenue Regulations (RR) No. 2-98, as amended by RR No. 7-2015 |
October 29, 2015 |
RR No. 14-2015 |
Amends Section 2 of Revenue Regulations (RR) No. 12-2015 in relation to RR No. 10-2015 |
November 9, 2015 |