No. of Issuance
Subject Matter
Date of Issue
 RR No. 1-2024
Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposes
(Published in Manila Bulletin on January 18, 2024)
Digest | Full Text 
January 15, 2024 
RR No. 2-2024 Prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by RA No. 11976 (Ease of Paying Taxes Act) 
(Published in Manila Bulletin on March 4, 2024)
Digest | Full Text
February 28, 2024
RR No. 3-2024 Implements the amendments introduced by Republic Act No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV - Value-Added Tax and Title V - Percentage Tax of the NIRC of 1997, as amended
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 4-2024 Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable income
(Date Posted: April 12, 2024)
Digest | Full Text
 April 11, 2024
RR No. 5-2024 Implements Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on tax refunds
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 6-2024 Implements Section 45 of Republic Act No. 11976 (Ease of Paying Taxes Act), on imposition of reduced interest and penalty rates for micro and small taxpayers
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 7-2024 Implements Sections 113, 235, 236, 237, 238, 242, 243 of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 8-2024 Implements Sections 21(b) of the NIRC of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024