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). ‚Äč
(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 Philippine Star and 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
(Published in Philippine Star 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