No. of Issuance

Subject Matter

Date of Issue

 RR No. 1-2020

Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018
(Published in Malaya Business Insight and Manila Standard on January 10, 2020)
Digest | Full Text

January 9, 2020 

RR No. 2-2020

Implements the tax exemption provisions of Republic Act No. 11211 (“An Act Amending Republic Act Number 7653, Otherwise Known as “The New Central Bank Act”, and for Other Purposes”)
(Published in Malaya Business Insight on January 16, 2020)
Digest | Full Text 

January 15, 2020
RR No. 3-2020

Amends certain provisions of RR No. 13-2011 implementing tax provisions under RA No. 9856, otherwise known as "The Real Estate Investment Trust (REIT) Act of 2009"
(Published in Malaya Business Insight on January 30, 2020)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D

January 29, 2020
RR No. 4-2020 Implements the provisions of RA No. 11256, otherwise known as "An Act to Strengthen the Country's Gross International Reserves, amending for the purpose Sections 3 and 151 of the NIRC, as amended, for other purposes"
(Published in Malaya Business Insight on February 20, 2020)
Digest | Full Text
February 18, 2020
RR No. 5-2020 Amends RR No. 4-2019 relative to the availment period for the Tax Amnesty on Delinquencies
(Published in Manila Bulletin on March 24, 2020)
Digest | Full Text
March 23, 2020
RR No. 6-2020 Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act)
(Published in Manila Bulletin on April 1, 2020)
Digest | Full Text
March 30, 2020
RR No. 7-2020 Implements Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act), particularly in the extension of statutory deadlines and timelines for the filing and submission of any documents and the payment of taxes
(Published in Manila Bulletin on April 2, 2020)
Digest | Full Text
March 30, 2020
RR No. 8-2020 Implements Section 4 (aa) of RA No. 11469 (Bayanihan to Heal as One Act)
(Published in Manila Bulletin on April 3, 2020)
Digest | Full Text
April 2, 2020
RR No. 9-2020  Implements Section 4 (Z) and Section 4 (EE) of RA No. 11469 (Bayanihan to Heal as One Act) by granting further benefits on donations during the period of Enhanced Community Quarantine in relation to the NIRC of 1997, as amended
(Published in Manila Bulletin on April 8, 2020)
Digest | Full Text 
April 7, 2020
RR No. 10-2020 Amends Section 2 of RR No. 7-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act)
(Published in Manila Bulletin on April 15, 2020) 
Digest | Full Text 
April 14, 2020
RR No. 11-2020 Amends Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act)
(Published in Manila Bulletin on May 2, 2020)
Digest | Full Text
April 30, 2020
RR No. 12-2020 Amends Section 2 of RR No. 10-2020, as amended by RR No. 11-2020,  relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of RA No. 11469 (Bayanihan to Heal As One Act)
(Published in Manila Bulletin on May 22, 2020)
Digest | Full Text
May 21, 2020
RR No. 13-2020 Prescribes the rules and regulations to implement RA No. 10699, titled “An Act Expanding the Coverage of Incentives Granted to National Athletes and Coaches, Appropriating Funds Therefor, Repealing for the Purpose Republic Act No.  9064, also known as the “National Athletes, Coaches and Trainers Benefits and Incentives Act of 2001” or “Sports Benefits and Incentives Act of 2001”.
(Published in Manila Bulletin and Philippine Star on May 29, 2020)
Digest | Full Text
May 27, 2020
RR No. 14-2020 Amends the pertinent provisions on cash conversion of unutilized Tax Credit Certificate under RR No. 5-2000
(Published in Manila Bulletin on May 29, 2020)
Digest | Full Text
May 28, 2020
RR No. 15-2020

Further amends RR No. 4-2019, as amended, relative to the period and manner of availment of Tax Amnesty on Delinquencies
(Published in Manila Bulletin on June 20, 2020)
Digest | Full Text 

June 19, 2020
RR No. 16-2020 Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency
(Published in Manila Bulletin on June 27, 2020)
Digest | Full Text
June 25, 2020
RR No. 17-2020 Implements the Tax Neutrality provision of Republic Act No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks)
(Published in Philippine Star on August 8, 2020)
Digest | Full Text
August 7, 2020
RR No. 18-2020 Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases.
(Published in Malaya Business Insight on July 9, 2020)
Digest | Full Text
July 8, 2020
RR No. 19-2020 Prescribes the use of the new BIR Form No. 1709, replacing Form No. 1702H, Series of 1992.​ RR 19-2020
(Published in Malaya Business Insight on July 10, 2020)
Digest | Full Text | Annex A
July 8, 2020
RR No. 20-2020

Amends certain provisions of RR No. 06-2008 (Consolidated Regulations Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other Disposition of Shares of Stock held as Capital Assets)
(Published in Malaya Business Insight on August 19, 2020)
Digest | Full Text 

August 17, 2020
RR No. 21-2020 Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions
(Published in Philippine Star on September 5, 2020)
Digest | ​Full Text | Annex A | Annex B | Annex C
September 4, 2020
RR No. 22-2020  Amends certain Sections of RR No. 12-1999, as amended by RR No. 18-2013 and RR No. 7-2018, relative to the Due Process requirement in the issuance of a Deficiency Tax Assessment. ​RR 22-2020
(Published in Malaya Business Insight on September 17, 2020)
Digest  Full Text | Annex A
September 16, 2020
RR No. 23-2020 Implements Section 6 of RA No. 11494 (Bayanihan to Recover as One Act) on the repeal of tax on the Initial Public Offering (IPO) of shares of stocks provided under Section 127 (B) of the NIRC of 1997, as amended
(Published in Malaya Business Insight on October 2, 2020)
Digest | Full Text
September 30, 2020
RR No. 24-2020 Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructured
(Published in Malaya Business Insight on October 2, 2020)
Digest | Full Text
September 30, 2020
RR No. 25-2020 Prescribes the Rules and Regulations to implement Section 4 (bbbb) of RA No. 11494 (Bayanihan to Recover as One Act) relative to Net Operating Loss Carry-Over (NOLCO) under Section 34 (D)(3) of the NIRC, as amended
(Published in Malaya Business Insight on October 2, 2020)
Digest | Full Text 
September 30, 2020
RR No. 26-2020 Implements Section 4 (zzz) of RA No. 11494 (Bayanihan to Recover as One Act) relative to donations of identified equipment for use in public schools
(Published in Malaya Business Insight on October 8, 2020)
Digest | Full Text
October 6, 2020
RR No. 27-2020 Suspends the filing and 90-day processing of Value-Added Tax (VAT) Refund claims anchored under Section 112 of the Tax Code of 1997, as amended, in relation to Section 4(tt) of RA No. 11494 (Bayanihan to Recover as One Act)
(Published in Malaya Business Insight on October 8, 2020)
Digest | Full Text
October 6, 2020
RR No. 28-2020 Implements the tax exemption provisions under Section 4 (cc) and Section 18 of RA No. 11494 (Bayanihan to Recover as One Act) on the incentives for the manufacture or importation of certain equipment, supplies or goods
(Published in Philippine Star on October 17, 2020)
Digest | Full Text
October 15, 2020
RR No. 29-2020 Implements the provisions of RA No. 11494 (Bayanihan to Recover as One Act) relative to the tax exemption of certain income payments
(Published in Philippine Star on October 17, 2020)
Digest | Full Text
October 15, 2020