Legal and  Administrative Issuance for EOI 

Provides the guidelines relative to the exchange of information pursuant to an existing international convention or agreement on tax matters
Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties 
Prescribes the usage of the Exchange of Information Work Manual  
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 Delegation Authority Order No. 2-2019 Orders the concerned officials to approved and/or signed Exchange of Information documents