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 | ||||
