Legal and  Administrative Issuance for EOI 

1. Revenue Regulations No. 10- 2010 Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters
2. Revenue Memorandum Order No. 2-2013 Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties 
3. Revenue Memorandum Order No. 3-2013 Prescribes the usage of the Exchange of Information Work Manual  
4. Revenue Regulations  No. 3-2014 Amends Section 10 of RR No. 10-2010 (“Exchange of Information Regulations”) 
5. Revenue Memorandum Circular No. 12-2018 Clarifies the nature and extent of the power of the Commissioner of Internal Revenue to obtain information under Section 5 of the NIRC of 1997, as amended, vis-a-vis Attorney-Client and Accountant-Client privilege
6.  Revenue Regulations No. 10-2018 Amends Section 10 of RR No. 10-2010 (dated 06 October 2010) or the Exchange of Information Regulations on Notice to Taxpayers
7. Revenue Regulations No. 22-2018 Further Amendment to Section 10 of Revenue Regulations No. 10-2010, as last amended by Revenue Regulations No. 10-2018, relative to "Notice to Taxpayers"
8. Revenue Delegation Authority Order No. 2-2019 Orders the concerned officials to approved and/or signed Exchange of Information documents
9. Revenue Delegation Authority Order No. 3-2020 Delegates to concerned officials under the Legal Group Legal the authority to approve and/or sign specified EOI documents
10. Revenue Memorandum Order No. 26-2020 Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013