No. of Issuance

Subject Matter

Date of Issue

RR No. 1-2019

Further amends certain provisions of RR No. 2-98 as amended by RR No. 11-2018, which implemented the provisions of RA No. 10963 (TRAIN Law), relative to some changes in the rate of Creditable Withholding Tax on certain income payments
(Published in Manila Bulletin on February 11, 2019)
Digest | Full Text

 February 8, 2019

RR No. 2-2019 Implements the imposition of Excise Tax on Non-Essential Services introduced by RA No. 10963 (TRAIN Law)
(Published in Manila Bulletin on March 21, 2019)
Digest | Full Text | Annex A | Annex B | Annex C
March 19, 2019
RR No. 3-2019 Prescribes the use of the Electronic Certificate Authorizing Registration System relative to transactions involving registration and transfer of real and personal properties pursuant to Section 5(B) of the NIRC of 1997, as amended, and in relation to Sections 58(E), 95 and 97 of the same Code
(Published in Manila Bulletin on April 1, 2019)
Digest | Full Text | Annex A | Annex B
March 28, 2019
RR No. 4-2019 Implements the Rules and Regulations of RA No. 11213 (Tax Amnesty Act), Providing for the Guidelines on the Processing of Tax Amnesty Application on Tax Delinquencies
(Published in Malaya Business Insight on April 9, 2019)
Digest| Full Text | Annex A | Annex B | Annex C
April 8, 2019
RR No. 5-2019 Implements the tax incentives provisions of RA No. 10771 (Philippine Green Jobs Act of 2016)
(Published in Malaya Business Insight on April 16, 2019)
Digest | Full Text
April 12, 2019
RR No. 6-2019 Implements the provisions of Estate Tax Amnesty pursuant to Republic Act No. 11213 (Tax Amnesty Act)
(Published in Malaya Business Insight on May 31, 2019)
Digest | Full Text | Annex A | Annex B| Guidelines | Annex C | Annex D
May 31, 2019
RR No. 7-2019 Amends pertinent provisions of Section 2 under RR No. 11-2018 specifically on the requirements for top withholding agents
(Published in Malaya Business Insight on June 14, 2019)
Digest | Full Text
June 13, 2019
RR No. 8-2019 Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018
(Published in Malaya Business Insight on June 26, 2019)
Digest | Full Text | Form 0620 | Form 1621
June 25, 2019
RR No. 9-2019 Amends Sections 2, 3 and 7 of RR No. 5-2017 relative to rules and regulations implementing RA No. 10754 entitled "An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)" relative to the tax privileges of PWD and tax incentives for establishments granting sales discount and prescribing the guidelines for the availment thereof, amending RR No. 1-2009
(Published in Malaya Business Insight on August 28, 2019)
Digest | Full Text
August 27, 2019