No. of Issuance
Subject Matter
Date of Issue
RR No. 1-2021

Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021)
(Published in Malaya Business Insight on April 12, 2021)
Digest | Full Text

 April 8, 2021
 RR No. 2-2021
Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive income
(Published in Malaya Business Insight on April 9, 2021)
Digest | Full Text
 April 8, 2021
RR No. 3-2021 Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amended
(Publshed in Philippine Star and Malaya Business Insight on April 9, 2021)
Digest | Full Text		 April 8, 2021
RR No. 4-2021 Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amended
(Published in Philippine Star on April 9, 2021)
Digest | Full Text		 April 8, 2021
RR No. 5-2021 Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997
(Published in Philippine Star and Malaya Business Insight on April 9, 2021)
Digest | Full Text 		 April 8, 2021
RR No. 6-2021 Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011
(Published in Malaya Business Insight on April 16, 2021)
Digest | Full Text | Annex A | Annex B| Annex C | Annex D | Annex E | Annex F		 April 14, 2021
RR No. 7-2021 Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collection
(Published in Malaya Business Insight on May 19, 2021)
Digest | Full Text		 May 18, 2021
RR No. 8-2021 Amends certain provisions of RR No. 4-2021, which implemented the VAT and Percentage Tax provisions under RA No. 11534 (CREATE Act)
(Published in Philippine Star on June 12, 2021)
Digest | Full Text		 June 11, 2021
RR No. 9-2021 Amends certain provisions of RR No. 16-2005, as amended by RR No. 13-2018 and as further amended by RR No. 26-2018, to implement the imposition of 12% VAT on transactions covered under Section 106 (A)(2)(a) subparagraphs (3), (4), and (5), and Section 108(B) subparagraphs (1) and (5) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)
(Published in Philippine Star on June 12, 2021)
Digest | Full Text		 June 11, 2021
RR No. 10-2021 Amends pertinent provisions of Section 10 under RR No. 20-2018 relative to the outright exemption granted to the exportation of Sweetened Beverages products
(Published in Malaya Business Insight on June 18, 2021)
Digest | Full Text		 June 17, 2021
RR No. 11-2021 Implements the tax exemptions and privileges granted under RA No. 11523 (Financial Institutions Strategic Transfer [FIST] Act)
(Published in Malaya Business Insight on June 24, 2021)
Digest | Full Text		 June 23, 2021
RR No. 12-2021 Prescribes the policies and guidelines on the utilization of the Tax Payment Certificate issued by the DTI-BOI evidencing the availment of the fiscal support for the eligible and registered participants of the Comprehensive Automotive Resurgence Strategy (CARS) Program under EO No. 182, Series of 2015
(Published in Malaya Business Insight on June 24, 2021)
Digest | Full Text		 June 23, 2021
RR No. 13-2021 Implements the penalty provisions under Sections 76, 77, 78, 79 and 80 of RA No. 10963 (TRAIN Law), amending Sections 254 and 264 of, and adding Sections 264-A, 264-B and 265-A to, the NIRC of 1997, as amended
(Published in Malaya Business Insight on June 24, 2021)
Digest | Full Text		 June 23, 2021
RR No. 14-2021 Suspends the implementation of certain provisions of RR No. 5-2021 relative to taxation of proprietary educational institutions
(Published in Malaya Business Insight on July 29, 2021)
Digest | Full Text		 July 28, 2021
RR No. 15-2021 Defers the implementation of RR No. 9-2021 relative to the imposition of 12% VAT on transactions covered by Section 106(A)(2)(a), Subparagraphs (3),(4) and (5), and Section 108(B), Subparagraphs (1) and (5), both of the National Internal Revenue Code of 1997, as amended 
(Published in Malaya Business Insight on July 29, 2021)
Digest | Full Text		 July 28, 2021
RR No. 16-2021 Further amends pertinent provisions of RR No. 2-2006 and No. RR 11-2013, as amended by RR No. 2-2015, more particularly on the manner of submission of copies of BIR Form Nos. 2307 and 2316
(Published in Philippine Star on August 4, 2021)
Digest | Full Text		 August 3, 2021
RR No. 17-2021 Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act)
(Published in Philippine Star on August 4, 2021)
Digest | Full Text | Form 2118-EA | 2118-EA Guide | Form 0621-EA | Annex D		 August 3, 2021
RR No. 18-2021 Prescribes the Consolidated Revenue Regulations on the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes, heated tobacco products and vapor products for domestic sale or for export and the use of the Enhanced Internal Revenue Stamp Integrated System (Enhanced IRSIS) for the ordering, distribution, monitoring, report generation and incorporating the strict supervision of production, release, affixture, inventory and sale of cigarettes
(Published in Manila Standard on September 14, 2021)
Digest | Full Text		 September 10, 2021
RR No. 19-2021 Implements the tax incentives and exemption provisions of RA No. 11321 (Sagip Saka Act)
(Published in Manila Times on November 10, 2021)
Digest | Full Text		 November 9, 2021
RR No. 20-2021 Implements RA No. 11590, otherwise known as an "Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the NIRC of 1997, as Amended, and for Other Purposes"
(Published in Manila Times on December 3, 2021)
Digest | Full Text | Annex A | Annex B | Annex C | Annex C-1		  December 1, 2021
RR No. 21-2021 Amends certain provisions of RR No. 16-2005, as amended by RR Nos. 4-2007, 13-2018, 26-2018 and 9-2021 to implement Sections 294 (E) and 295 (D), Title XIII of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and Regulations
(Published in Manila Times on December 10, 2021)
Digest | Full Text		 December 7, 2021
RR No. 22-2021 Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022)
Digest | Full Text		 December 31, 2021