No. of Issuance
Subject Matter
Date of Issue
 RR No. 1-2022
Extends the deadline for the filing of returns and payment of the corresponding taxes due thereon, including submission of required documents (position papers, replies, protests, documents and other similar letters and correspondences in relation to on-going BIR audit investigation), application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Regional and District Offices classified under Alert Level 3 or higher
(Published in Manila Times on January 31, 2022)
Digest | Full Text
January 27, 2022 
RR No. 2-2022 Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011 and revising the provisions of RR No. 6-2021
(Published in Manila Times on April 7, 2022)
Digest | Full Text | Annex A-D | Annex E		 April 5, 2022
RR No. 3-2022 Implements the provisions of RA No. 11635, titled "An Act Amending Section 27 (B) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" on the income taxation of proprietary educational institutions and hospitals which are non-profit
(Published in Manila Times on April 11, 2022)
 Digest | Full Text  		 April 8, 2022
RR No. 4-2022 Implements Section 295(F), in relation to Section 294, both of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), on the tax treatment of the importation of petroleum and petroleum products into, and subsequent transfer, transport and/or withdrawal through and from Freeport Zones and Economic Zones
(Published in Manila Times on May 30, 2022)
Digest |Full Text		 May 26, 2022
RR No. 5-2022 Implements the Estate Tax Exemption under RA No. 11597 (An Act Providing for the Revised Charter of the Philippine Veterans Bank, Repealing for the Purpose Republic Act No. 3518, as Amended, Otherwise Known as "An Act Creating the Philippine Veterans Bank, and for Other Purposes")
(Published in Manila Times on June 24, 2022)
Digest | Full Text		 June 20, 2022
RR No. 6-2022 Removes the 5-year validity period on receipts/invoices
(Published in Manila Times on July 1, 2022)
Digest | Full Text		 June 30, 2022
RR No. 7-2022 Provides the policies and guidelines for the availment of tax incentives provided under the Renewable Energy Act of 2008
(Published in Manila Times on July 1, 2022)
Digest | Full Text
 June 30, 2022
RR No. 8-2022 Prescribes the policies and guidelines for the implementation of Sections 237 and 237-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), through the use of the Electronic Invoicing/Receipting System (EIS)
(Published in Manila Times on July 1, 2022)
Digest | Full Text
 June 30, 2022
RR No. 9-2022 Prescribes the policies and guidelines for the admissibility of sales documents in electronic format in relation to the implementation of Sections 237 (issuance of receipts or sales or commercial invoices) and 237-A (Electronic Sales Reporting System) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law)
(Published in Manila Times on July 1, 2022)
Digest | Full Text
 June 30, 2022
RR No. 10-2022 Prescribes the guidelines and procedures for requesting Mutual Agreement Procedure (MAP) assistance in the Philippines
(Published in Malaya Business Insight on July 8, 2022)
Digest | Full Text		 June 30, 2022
RR No. 11-2022 Prescribes the guidelines and procedures for the spontaneous exchange of taxpayer specific rulings
(Published in Business World on July 8, 2022)
Digest | Full Text | Annex A | Annex B		 June 30, 2022
RR No. 12-2022 Prescribes the policies and guidelines for the availment of incentives under RA No. 9999 (Free Legal Assistance Act of 2010)
(Published in Manila Times on September 20, 2022)
Digest | Full Text		 September 13, 2022
RR No. 13-2022 Prescribes the guidelines, procedures and requirements for the proper Income Tax treatment of equity based compensation of any kind
(Published in Manila Times on October 14, 2022)
Digest | Full Text		 October 7, 2022
RR No. 14-2022 Prescribes the rules and regulations implementing the provisions of Republic Act No. 11900, relative to the importation, manufacture, sale, packaging, distribution, use, and communication of Vaporized Nicotine and Non-Nicotine Products, and Novel Tobacco Products
(Published in Manila Times and Manila Bulletin on November 17, 2022)
Digest | Full Text		 November 11, 2022
RR No. 15-2022 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 Times and Manila Bulletin on December 12, 2022)
Digest | Full Text		 December 9, 2022