No. of Issuance
Subject Matter
Date of Issue
 RR No. 1-2023
Implements the Ten Percent (10%) Discount and the VAT Exemption under RA No. 11861 (Expanded Solo Parents Welfare Act).
(Published in Manila Times on January 23, 2023)
Digest | Full Text
January 18, 2023 
RR No. 2-2023 Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities
(Published in Manila Times on April  19, 2023)
Digest | Full Text | Annex A
April 13, 2023 
RR No. 3-2023 Amends certain provisions of RR No. 16-2005, as amended by RR No. 21-2021, to implement Sections 294 (E) and 295 (D), Title Xlll 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 IRR, as amended.
(Published in Manila Times on April 28, 2023)
Digest | Full Text
April 26, 2023
RR No. 4-2023 Amends Section 2 of RR No. 9-2016, coverage of taxpayers required to file returns through Electronic Bureau of Internal Revenue Forms (eBIRForms)
(Published in Manila Times on May 8, 2023)
Digest | Full Text
May 4, 2023
RR No. 5-2023 Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic Corporation
(Published in Manila Times on May 10, 2023)
Digest | Full Text | Annex A | Annex B
May 5, 2023
RR No. 6-2023 Amends certain provisions of RR No. 13-2010 regarding Late/Out-of-District filing of Tax Returns
(Published in Manila Bulletin on June 16, 2023)
Digest | Full Text
June 13, 2023
RR No. 7-2023 Amends certain provisions of RR Nos. 17-2011 and 2-2022, implementing RA No. 9505 "Personal Equity and Retirement Account (PERA) Act of 2008"
(Published in Manila Bulletin on July 12, 2023)
Digest | Full Text
July 7, 2023
RR No. 8-2023 Clarifies the information that shall appear in the official receipts/sales invoices on purchases of Senior Citizens (SCs) and Persons With Disabilities (PWDs) through online (E-Commerce) or mobile applications, in relation to Revenue Regulations (RR) No. 10-2015
(Published in Manila Bulletin on July 31, 2023)
Digest | Full Text 
July 31, 2023
RR No. 9-2023 Provides rules and regulations governing the imposition of Excise Tax on perfumes and toilet waters as provided under Section 150(b) of the Tax Code of 1997, as amended
(Published in Manila Bulletin on August 3, 2023)
Digest | Full Text | Annex A
August 3, 2023
RR No. 10-2023 Amends certain provisions of RR No. 6-2019, as amended, to implement the extension on the period of availment of the Estate Tax Amnesty pursuant to RA No. 11956, further amending RA No. 11213 (Tax Amnesty Act), as amended by RA No. 11569
(Published in Manila Bulletin on September 12, 2023)
Digest | Full Text
September 8, 2023
RR No. 11-2023 Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment pursuant to Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended
(Published in Malaya on September 15, 2023)
Digest | Full Text
September 14, 2023
RR No. 12-2023 Implements Section 237 of the National Internal Revenue Code of 1997, as Amended, on the issuance of receipts or sales or commercial invoices by Agricultural Producers
(Published in Malaya Business Insight on October 4, 2023)
Digest | Full Text
October 2, 2023
RR No. 13-2023 Prescribes the policies and guidelines for the optional VAT-Registration of Registered Business Enterprises classified as Domestic Market Enterprise under the 5% tax on Gross Income earned in lieu of all taxes regime during the transitory period pursuant to Rule 18, Section 5 of the amended IRRs of Republic Act No. 11534 (CREATE Act)
(Published in Malaya on November 15, 2023)
Digest | Full Text | Annex A
November 10, 2023
RR No. 14-2023 Further amends the pertinent provisions of RR No. 2-98, as amended, to impose Creditable Withholding Tax on certain income payments by joint ventures/consortiums
(Published in Malaya on November 15, 2023)
Digest | Full Text
November 10, 2023
RR No. 15-2023 Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amended
(Published in Malaya on December 18, 2023)
Digest | Full Text
December 13, 2023
RR No. 16-2023 Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants
(Published in Manila Bulletin on December 27, 2023)
Digest | Full Text
December 21, 2023