No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2018
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 
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)
DigestFull Text | Annex A
January 24, 2018 
 RR No. 3-2018
Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012
(Published in Manila Bulletin on January 18, 2018)
DigestFull Text
 January 15, 2018
 RR No. 4-2018
Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law)
(Published in Manila Bulletin on January 18, 2018)
DigestFull Text
 January 15, 2018
 RR No. 5-2018
Implements the adjustment of rates on Excise Tax on Automobiles pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 25-2003
(Published in Manila Bulletin on January 18, 2018)
DigestFull Text
 January 15, 2018
RR No. 6-2018
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)
January 19, 2018
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)
DigestFull 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)
DigestFull 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)
DigestFull 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)
DigestFull 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)
DigestFull 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)
DigestFull 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)
DigestFull 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
(Published in Manila Bulletin on August 1, 2018)
Digest | Full Text

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
(Published in Manila Bulletin on August 6, 2018)
Digest | Full Text

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 Hypbrid 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