No. of Issuance

Subject Matter

Date of Issue

 RR No. 1-2017

Prescribes the regulations governing applications for Value-Added Tax (VAT) credit/refund filed under Section 112 of the Tax Code, as amended, prior to the effectivity of RMC No. 54-2014
(Published in Manila Bulletin on January 20, 2017)
Digest | Full Text

January 18, 2017 

 RR No. 2-2017 Amends RR No. 3-2016 particularly on when the payment of taxes through credit/debit/prepaid is deemed made and the liability of the Authorized Agent Bank-Acquirer in case of non-payment
(Published in Manila Bulletin on February 9, 2017)
Digest | Full Text
February 8, 2017

RR No. 3-2017 Implements the tax provisions of RA No. 10693 ("Microfinance NGOs Act")
(Published in Manila Bulletin on February 27, 2017)
Digest | Full Text
February 24, 2017
RR No. 4-2017 Amends certain provisions of RR No. 2-2016 particularly in the issuance of Authority to Release Imported Goods for imported automobiles already released from customs custody
(Published in Manila Bulletin on March 8, 2017)
Digest | Full Text
March 7, 2017
RR No. 5-2017 Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009
(Published in Manila Bulletin on April 22, 2017)
Digest | Full Text | Annex A
April 20, 2017 
RR No. 6-2017 Amends certain provisions of RR No. 7-2014 which 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 October 18, 2017)
Digest | Full Text 
October 12, 2017
RR No. 7-2017 Amends pertinent provisions of RR No. 2-1998, as amended, in relation to RR No. 6-2012 reducing Bangko Sentral ng Pilipinas' obligation as withholding agent of the Creditable Withholding Tax from the rate of 5% to 1%
(Published in Manila Bulletin on November 25, 2017)
Digest| Full Text
November 23, 2017