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)
DigestFull 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 the 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