Revenue Regulations
| No. of Issuance | Subject Matter | Date of Issue |
| RR No. 18-2020 |
Implements Section 1 of Republic Act (RA) No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), providing for VAT Exemption on the sales and importation of drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tubercolosis and kidney diseases |
July 8, 2020 |
| RR No. 16-2020 | Further suspends the due dates in the application of the ninety (90)-day period to process Value-Added Tax (VAT) refund/claim pursuant to Section 112 of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law), for taxable quarters affected by the declaration of the national state of emergency. (Published in Manila Bulletin on June 27, 2020) Digest | Full Text |
June 27, 2020 |
| RR No. 1-2020 | Amends pertinent provisions of Section 8 under Revenue Regulations No. 11-2018 (Published in Malaya Business Insight and Manila Standard on January 10, 2020) Digest | Full Text |
January 9, 2020 |
| RR No. 8-2019 |
Amends pertinent provisions of Sections 9 and 10 under RR No. 12-2018 |
June 25, 2019 |
| RR No. 2-2019 | Prescribes the rules and regulations implementing the imposition of Excise Tax on Non-Essential Services pursuant to the TRAIN Law (Published in Manila Bulletin on March 21, 2019) Digest | Full Text | Annex A | Annex B | Annex C |
March 19, 2019 |
| RR No. 1-2019 |
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 |
February 8, 2019 |
| RR No. 26-2018 |
Amends certain provisions of RR No. 13-2018 to implement the 90-day processing of claim for VAT refund under Section 112 ( C ) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law) |
December 27, 2018 |
| RR No. 25-2018 | Prescribes the regulations implementing VAT exemption on the sale of drugs and medicines prescribed for diabetes, high cholesterol and hypertension pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Times on December 28, 2018) Digest | Full Text |
December 27, 2018 |
| RR No. 24-2018 |
Further amends Section 9 of Revenue Regulations No. 25-2003 relative to the determination by the Department of Energy whether the automobiles subject to Excise Tax exemption are Hybrid or Purely Electric Vehicles pursuant to the provisions of RA No. 10963 (TRAIN Law) |
November 28, 2018 |
| RR No. 21-2018 | Implements Section 249 of the NIRC of 1997, as amended under Section 75 of the TRAIN Law. (Published in Manila Bulletin on September 17, 2018) Digest | Full Text |
September 14, 2018 |
| RR No. 20-2018 | Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on August 24, 2018) Digest | Full Text | Annex A |
August 22, 2018 |
| RR No. 19-2018 | Amends RR No. 13-2018, particularly on the use of invoices/receipts of previously registered VAT taxpayers who are now non-VAT taxpayers (Published in Manila Bulletin on August 13, 2018) Digest | Full Text |
August 9, 2018 |
| RR No. 15-2018 | Amends RR No. 8-2018 particularly on the due date for the updating of registration from VAT to Non-VAT (Published in Manila Bulletin on April 7, 2018) Digest | Full Text |
April 5, 2018 |
| RR No. 14-2018 | Amends the provisions of RR No. 11-2018, particularly Sections 2 and 14 relative to withholding of Income Tax (Published in Manila Bulletin on April 7, 2018) Digest | Full Text |
April 5, 2018 |
| RR No. 13-2018 | Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amended (Published in Manila Bulletin on March 19, 2018) Digest | Full Text |
March 15, 2018 |
| RR No. 12-2018 | Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments inroduced by RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on March 19, 2018) Digest | Full Text |
March 15, 2018 |
| RR No. 11-2018 | Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. 10963 (TRAIN Law) relative to withholding of Income Tax (Published in Manila Bulletin on March 19, 2018) Digest | Full Text | Annex A | Annex B-1 | Annex B-2 | Annex B-3 | Annex C | Annex D | Annex E | Annex F |
March 15, 2018 |
| RR No. 9-2018 | Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on February 28, 2018) Digest | Full Text |
February 26, 2018 |
| RR No. 8-2018 | Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on February 22, 2018) Digest | Full Text |
February 20, 2018 |
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RR No. 5-2018
|
January 15, 2018
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|
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RR No. 4-2018
|
Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law)
(Published in Manila Bulletin on January 18, 2018)
|
January 15, 2018
|
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RR No. 3-2018
|
Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 17-2012
(Published in Manila Bulletin on January 18, 2018)
|
January 15, 2018
|
| RR No. 2-2018 | Provides the revised tax rates and other implementing guidelines on Petroleum Products pursuant to the provisions of RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on January 26, 2018) Digest | Full Text | Annex A |
January 24, 2018 |
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RR No. 1-2018
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Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 13-94
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January 15, 2018
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Revenue Memorandum Circulars
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
| RMC No. 13-2020 | Circularizes the availability of BIR Form Nos. 1600-VT and 1600-PT January 2018 Version Digest | Full Text | BIR Form No. 1600-VT | Guidelines | BIR Form No. 1600-PT | Guidelines |
February 7, 2020 |
| RMC No. 12-2020 |
Circularizes the availability of the revised BIR Form No. 2552 [Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange (LSE) or Through Initial and/or Secondary Public Offering)] January 2018 (ENCS) |
February 7, 2020 |
| RMC No. 10-2020 | Suspends the requirement for Permit to Use (PTU) Computerized Accounting System (CAS), Computerized Books of Accounts (CBA) and/or Component(s) thereof and allowing their use subject to compliance requirement Digest | Full Text | Annex A | Annex A-1 | Annex B |
February 6, 2020 |
| RMC No. 3-2020 | Circularizes the availability of the revised BIR Form No. 1702Q (Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers) January 2018 (ENCS) Digest | Full Text | Annex A |
January 3, 2020 |
| RMC No. 106-2019 | Circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)] January 2018 (ENCS) Digest | Full Text | Annex A | Guidelines |
October 11, 2019 |
| RMC No. 100-2019 | Circularizes the availability of revised BIR Form No. 2316 [Certificate of Compensation Payment/Tax Withheld] January 2018 (ENCS) Digest | Full Text | BIR Form 2316 |
September 30, 2019 |
| RMC No. 93-2019 | Amends the answer to Question No. 2 of RMC No. 85-2018 relative to the issuance of Electronic Certificate Authorizing Registration in the transfer of real properties Digest | Full Text |
September 5, 2019 |
| RMC No. 85-2019 | Circularizes the full text of Joint Circular No. 001-2019 of the DOF, BIR and BOC entitled "Prescribing the Implementing Guidelines of the Fuel Marking Program pursuant to Republic Act No. 10963 (TRAIN Law)" Digest | Full Text | JC 001-2019 |
August 22, 2019 |
| RMC No. 74-2019 |
Circularizes the enhanced BIR Form Nos. 2306 and 2307 (January 2018 ENCS) |
July 24, 2019 |
| RMC No. 73-2019 |
Announces the availability of various revised BIR Forms (January 2018 ENCS) |
July 24, 2019 |
| RMC No. 60-2019 | Clarifies the guidelines in determining the tax treatment of transfer of real property by an Economic Zone Developer/Operator duly registered under the Philippine Economic Zone Authority to another PEZA entity, and the documentary requirements for the processing of eCAR Digest | Full Text |
June 7, 2019 |
| RMC No. 59-2019 | Publishes the full text of Joint Administrative Order No. 1-2019 entitled "Rules and Regulations Implementing Section 3 of Republic Act No. 10963 (TRAIN Law) Digest | Full Text | JAO 1-2019 | Annex A | Annex B | Annex C |
June 7, 2019 |
| RMC No. 37-2019 |
Circularizes the availability of the enhanced BIR Form No. 1701 [Annual Income Tax Return for Individuals (including Mixed Income Earner), Estates and Trusts] January 2018 (ENCS). |
March 18, 2019 |
| RMC No. 34-2019 |
Clarifies the tax treatment and reporting requirements of Input Tax as of December 31, 2018 on VAT exempt medicines pursuant to the TRAIN Law |
March 13, 2019 |
| RMC No. 30-2019 |
Clarifies Section 100 of NIRC of 1997 as amended by RA No. 10963 (TRAIN Law) in relation to sale of shares of stock not traded or listed |
February 28, 2019 |
| RMC No. 27-2019 | Prescribes the enhanced BIR Registration Forms due to the implementation of the TRAIN Law Digest | Full Text |
February 26, 2019 |
| RMC No. 24-2019 | Clarifies the amending provisions of RR No. 11-2018 prescribing the submission of BIR Form No. 2316 and Certified List of Employees Qualified for Substituted Filing of Income Tax Return (ITR) Digest | Full Text |
February 14, 2019 |
| RMC No. 17-2019 | Prescribes the new BIR Form No. 1701A - Annual Income Tax Return for Individuals Earning Income Purely from Business/Profession (those under the graduated Income Tax rates with Optional Standard Deduction (OSD) as mode of deductions or who opted to avail of the 8% flat income tax rate) January 2018 version Digest | Full Text | BIR Form 1701A |
January 24, 2019 |
| RMC No. 4-2019 | Publishes the full text of the letter from the Food and Drug Administration (FDA) containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018 Digest | Full Text |Letter| Diabetes | High Cholesterol | Hypertension |
January 15, 2019 |
| RMC No. 2-2019 | Publishes the full text of Joint Administrative Order No. 2-2018 entitled "Implementing Guidelines on the VAT exemption of the sale of drugs prescribed for diabetes, high cholesterol and hypertension under the RA No. 10963 (TRAIN Law)" Digest | Full Text |
January 10, 2019 |
| RMC No. 96-2018 | Clarifies the provisions to be included in RMC No. 50-2018 for the implementation of RA No. 10963 (TRAIN Law) Digest | Full Text |
November 29, 2018 |
| RMC No. 88-2018 |
Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS) |
October 16, 2018 |
| RMC No. 62-2018 | Clarifies the requirements on the withdrawal from the bank deposit account/s of a deceased/joint depositor without the required electronic Certificate Authorizing Registration Digest | Full Text |
July 10, 2018 |
| RMC No. 54-2018 | Clarifies the imposition of penalties and interest on the filing of an amended return pursuant to the provisions of TRAIN Law. Digest | Full Text |
June 21, 2018 |
| RMC No. 50-2018 | Provides clarifications on certain provisions of RR Nos. 8 and 11-2018 implementing the Income Tax provisions of RA No. 10963 (TRAIN Act) Digest | Full Text |
June 8, 2018 |
| RMC No. 39-2018 | Reiterates the imposition of Value-Added Tax on goods disposed of or existing as of the date of change in or cessation of status of a person as VAT-registered taxpayer pursuant to TRAIN Law Digest | Full Text |
May 24, 2018 |
| RMC No. 32-2018 | Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS) Digest | Full Text |
May 9, 2018 |
| RMC No. 28-2018 | Advises taxpayers to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS Digest | Full Text |
April 30, 2018 |
| RMC No. 27-2018 | Circularizes the new and revised BIR Forms affected by the TRAIN Law Digest|Full Text|1601-EQ|1601-EQ/Guidelines|1601-FQ|1601-FQ/Guidelines|1602-Q|1603-Q|1601-C |
April 27, 2018 |
| RMC No. 26-2018 | Circularizes the Revised BIR form No. 2551Q (Quarterly Percentage Tax Return) January 2018 (ENCS) Digest | Full Text| Annex A | Guidelines |
April 25, 2018 |
| RMC No. 17-2018 | Amends RMC No. 89-2017 and certain provisions of RMC No. 54-2014 regarding the processing of claims for issuance of tax refund/Tax Credit Certificate in relation to amendments made in the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law) Digest | Full Text | Annex A.1 | Annex A.1.1 | Annexes A.1.2-A.1.12 | Annex A.2 | Annex B | Annex C | Annex D | Annex E | Annex F |
March 8, 2018 |
| RMC No. 4-2018 |
Provides the transition procedures for all eFPS filers in the filing of tax return affected by the revised Excise Tax rates on cigars and cigarettes, petroleum products, automobiles, non-essential services (invasive cosmetics procedures), sweetened beverages and mineral products pursuant to RA No. 10963 (TRAIN Law)
Digest | Full Text |
January 11, 2018
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RMC No. 3-2018
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Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (TRAIN Law)
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January 9, 2018
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RMC No. 2-2018
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Prescribes the transition procedures for all taxpayers filing tax returns affected by the revised tax rates pursuant to the provisions of RA No. 10963 (TRAIN Law)
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January 8, 2018
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RMC No. 1-2018
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Prescribes the procedures on the use of Withholding Tax Table on Compensation Income and advises on the change of Creditable Withholding Tax Rate on certain income payments to individuals
Digest | Full Text | Withholding Tax Table |
January 4, 2018
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RMC No. 105-2017
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Prescribes the Revised Withholding Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA 10963 (TRAIN Law)
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December 29, 2017
|
Revenue Memorandum Orders
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
| RMO No. 33-2020 | Creates Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law) Digest | Full Text |
October 6, 2020 |
| RMO No. 32-2020 | Creates and modifies Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No.2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law) Digest | Full Text |
October 6, 2020 |
| RMO No. 31-2019 | Revises the policies, guidelines and procedures in the establishment/revision of Schedule of Zonal Values of Real Properties within the jurisdiction of Revenue District Offices and for other purposes in relation to Section 6E of RA No. 10963 (TRAIN Law) Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
June 19, 2019 |
| RMO No. 22-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) Digest | Full Text |
May 3, 2019 |
| RMO No. 5-2019 | Modifies the Alphanumeric Tax Code (ATC) for Compensation Income under TRAIN Law and for Withholding Taxes Digest | Full Text |
January 15. 2019 |
| RMO No. 4-2019 | Creates Alphanumeric Tax Code (ATC) for selected Excise Tax on Exports paid through payment form - BIR Form No. 0605 Digest | Full Text |
January 15, 2019 |
| RMO No. 3-2019 | Creates and drops the Alphanumeric Tax Code (ATC) on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form No. 2000-OT under Republic Act No. 10963 (TRAIN Law) Digest | Full Text |
January 15, 2019 |
| RMO No. 42-2018 |
Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers |
September 12, 2018 |
| RMO No. 41-2018 |
Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act) |
September 5, 2018 |
| RMO No. 38-2018 | Creates, modifies and drops Alphanumeric Tax Code (ATC) of selected revenue source under Republic Act No. 10963 (TRAIN Act) Digest | Full Text |
August 29, 2018 |
| RMO No. 31-2018 | Creates Alphanumeric Tax Code (ATC) for petroleum products under Republic Act No. 10963 (TRAIN Act) Digest | Full Text |
July 10, 2018 |
| RMO No. 29-2018 | Creates and modifies Alphanumeric Tax Codes (ATC) for selected Excise Taxes under Republic Act No. 10963 (TRAIN Law) Digest | Full Text |
July 3, 2018 |
| RMO No. 28-2018 | Creates and modifies Alphanumeric Tax Codes for Individual Income Tax under Republic Act No. 10963 (TRAIN Law) Digest | Full Text |
July 3, 2018 |
| RMO No. 23-2018 |
Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions |
May 21, 2018 |
| RMO No. 16-2018 |
Modifies the Alphanumeric Tax Code (ATC) for sweetened beverages |
April 5, 2018 |
| RMO No. 14-2018 | Creates the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Law) Digest | Full Text |
March 9, 2018 |
| RMO No. 9-2018 | Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Law) Digest | Full Text |
February 6, 2018 |
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RMO No. 1-2018
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January 8, 2018
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Excise Tax
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Form No.
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Form Title
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BIR Form No. 2200-S
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Excise Tax Return for Sweetened Beverages
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Excise taxpayers who will be paying Excise Tax on invasive cosmetic procedures shall use BIR Form No. 0605 (Payment Form). Advisory
BIR Form No. 1701Q has been revised and is already available for manual use. more
Taxpayers are advised to disregard the penalties computed by the Electronic Filing and Payment System (eFPS) in BIR Form Nos. 1602 and 1603 of the eFPS. RMC 28-2018
The Quarterly Alphabetical List of Payees (QAP) that shall accompany BIR Form Nos. 1601-EQ and 1601-FQ shall be submitted either through esubmission@bir.gov.ph or through the dedicated e-mail account of the RDO. more
Advisory on the automatic registration of BIR Form Types 1601-EQ, 0619-E, 1601-FQ, 0619-F and 2551-Q. more
The amount to be indicated in the BIR Forms 1601-EQ and 1601-FQ shall be the total amount of taxes withheld for the calendar quarter. more
Advisory on Availability/Accessibility of BIR Forms 1601-EQ and 1601-FQ in eFPS. more
BIR Form No. 1601-EQ and BIR Form No. 1601-FQ are now available in the eBIRForms Package Version 7. more
Instructions for taxpayers subject to Percentage Tax and those required to withhold other Percentage Taxes and VAT, including VAT on government money payments and payments to non-resident. more
All National Government Agencies shall use BIR Form No. 0605 in the filing and remittance of creditable and final withholding taxes thru the Electronic Filing and Payment System. more
Withholding Agents shall remit their creditable and final withholding taxes for the first two (2) months of every quarter using BIR Fom No. 0605 and indicating MC 200 for the ATC and WE or WF for the tax type, whichever is applicable. more
Taxes withheld within the first two (2) months and on the 3rd month of every taxable quarter shall be remitted thru BIR Form 0605 and BIR Form 1601EQ, respectively. more
All employees of Regional Headquarters and Regional Operating Headquarters of multinational companies; offshore banking units; and petroleum service contractors and subcontractors enjoying preferential tax treatment prior to 2018 subject to regular Income Tax rates. more
Transitory guidelines relative to the implementation of TRAIN Law governing Excise Tax on petroleum products, automobiles and sweetened beverages, pending the issuance of the Implementing Rules and Regulations. OM2018-01-03/Annex A/Annex B1/Annex B2/Annex B3/Annex C1/Annex C2/Annex C3/Annex D
Advisory for purely self-employed individuals and/or professionals who are VAT-registered taxpayers and whose gross sales/receipts and other non-operating income do not exceed the new VAT threshold of P 3,000,000 in the preceding year. Advisory
Advisory on dedicated e-mail account for attachment to Excise Tax Return BIR Form No. 2200-S (for sweetened beverages) and BIR Form No. 1620-XC (for cosmetic procedures). Advisory
Taxpayers subject to Excise Tax and using eFPS are mandated to e-file and e-pay the corresponding Excise Taxes due on removals, effective January 1, 2018. OM No. 2018-01-01
Advisory on withholding of Final Tax of 6% on amounts withdrawn from decedent's deposit account. OM No. 2018-01-02
Payment Form for Excise Tax due on sweetened beverages. OM No. 2017-12-06
Advisory to all eDST System Users. Advisory
The Public Consultation on the TRAIN Law scheduled on January 12, 2018 will be held in ABS-CBN Vertis Tent, Vertis North, Quezon City. Announcement/Proposed RR-VAT/Proposed RR-Cosmetic Procedures
Public Consultations on the proposed Revenue Regulations on the Tax Reform for Acceleration and Inclusion (TRAIN) Act. Announcement/Proposed RR-Income Tax/Proposed RR-VAT/Proposed RR-Sweetened Beverages/Proposed RR-Cosmetic Procedures
The BIR has prepared and issued twelve (12) Revenue Regulations as of April 5, 2018 to implement the TRAIN Law. more
The BIR is fast-tracking the finalization of revenue issuances that will provide the guidelines for the implementation of Tax Reform for Acceleration and Inclusion (TRAIN) Act. more
BIR issues first circular on the revised Withholding Tax table implementing RA 10963. more
BIR: TRAIN Law to take effect next year, taxpayers urged to participate in discussions to implement the law. more
BIR set to issue Implementing Rules on RA 109633 (TRAIN Law). more
