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No. of Issuance
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Subject Matter
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Date of Issue
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RR No. 1-2018
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Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94
(Published in Manila Bulletin on January 18, 2018) Digest | Full Text |
January 15, 2018
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| RR No. 2-2018 | Provides the revised tax rates and other implementing guidelines on Petroleum Products pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on January 26, 2018) Digest | Full Text | Annex A |
January 24, 2018 |
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RR No. 3-2018
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January 15, 2018
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RR No. 4-2018
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Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law)
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January 15, 2018
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RR No. 5-2018
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January 15, 2018
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RR No. 6-2018
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Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 17-2003
(Published in Manila Bulletin on January 23, 2018)
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January 19, 2018
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| RR No. 7-2018 | Amends certain sections of Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-13, relative to the due process requirement in the issuance of a deficiency tax assessment. (Published in Manila Bulletin on February 1, 2018) Digest | Full Text |
January 31, 2018 |
| RR No. 8-2018 | Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on February 22, 2018) Digest | Full Text |
February 20, 2018 |
| RR No. 9-2018 | Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on February 28, 2018) Digest | Full Text |
February 26, 2018 |
| RR No. 10-2018 | Amends Section 10 of RR No. 10-2010 (Exchange of Information Regulations) (Published in Manila Bulletin on March 9, 2018) Digest | Full Text |
March 8, 2018 |
| RR No. 11-2018 | Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income Tax (Published in Manila Bulletin on March 19, 2018) Digest | Full Text | Annex A | Annex B-1 | Annex B-2 | Annex B-3 | Annex C | Annex D | Annex E | Annex F |
March 15, 2018 |
| RR No. 12-2018 | Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on March 19, 2018) Digest | Full Text |
March 15, 2018 |
| RR No. 13-2018 | Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amended (Published in Manila Bulletin on March 19, 2018) Digest | Full Text |
March 15, 2018 |
| RR No. 14-2018 | Amends the provisions of RR No. 11-2018, particularly Sections 2 and 14 relative to withholding of Income Tax (Published in Manila Bulletin on April 7, 2018) Digest | Full Text |
April 5, 2018 |
| RR No. 15-2018 | Amends RR No. 8-2018 particularly on the due date for the updating of registration from VAT to Non-VAT (Published in Manila Bulletin on April 7, 2018) Digest | Full Text |
April 5, 2018 |
| RR No. 16-2018 | Amends Revenue Regulations No. 10-2015, as amended, on the use of non-thermal paper for all Cash Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating machine/software (Published in Manila Bulletin on May 28, 2018) Digest | Full Text |
May 25, 2018 |
| RR No. 17-2018 |
Amends Section 13 of Revenue Regulations No. 12-2018 particularly on the valuation of gifts made in property |
July 30, 2018 |
| RR No. 18-2018 |
Amends specific provisions of RR No. 8-2016 particularly certain guidelines on the processing of applications for Tax Clearance for bidding purposes |
August 3, 2018 |
| RR No. 19-2018 | Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT taxpayers who are now non-VAT taxpayers (Published in Manila Bulletin on August 13, 2018) Digest | Full Text |
August 9, 2018 |
| RR No. 20-2018 | Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on August 24, 2018) Digest | Full Text | Annex A |
August 22, 2018 |
| RR No. 21-2018 | Implements Section 249 (Interest) of the National Internal Revenue Code of 1997, as amended under Section 75 of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on September 17, 2018) Digest | Full Text |
September 14, 2018 |
| RR No. 22-2018 | Further amends Section 10 of Revenue Regulations (RR) No. 10-2010, as last amended by RR No. 10-2018, relative to "Notice to Taxpayers" (Published in Malaya on October 19, 2018) Digest | Full Text |
October 17, 2018 |
| RR No. 23-2018 | Amends certain provisions of RR No. 17-2011, as amended, implementing RA No. 9505, (Personal Equity and Retirement Account [PERA] Act of 2008) (Published in Malaya on November 23, 2018) Digest | Full Text |
November 21, 2018 |
| RR No. 24-2018 | Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on November 30, 2018) Digest | Full Text |
November 28, 2018 |
| RR No. 25-2018 | Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescibed for diabetes, high cholesterol and hypertension provided under the TRAIN Law (Published in Manila Times on December 28, 2018) Digest | Full Text |
December 27, 2018 |
| RR No. 26-2018 | Amends certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 (C) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) (Published in Manila Times on January 1, 2019) Digest | Full Text |
December 27, 2018 |
