Index for TRAIN


TRAIN Act

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Revenue Issuances

Revenue Regulations

No. of Issuance Subject Matter Date of Issue
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.
(Published in Manila Bulletin on February 11, 2019)
Digest | Full Text 

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
(Published in Manila Times on January 1, 2019)
Digest | Full Text 
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 
(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)
(Published in Manila Bulletin on November 30, 2018)
Digest | Full Text  

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 
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)
DigestFull 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)
DigestFull 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)
DigestFull 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)
DigestFull 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)
DigestFull Text
February 20, 2018
RR No. 5-2018
Implements the adjustment of rates on Excise Tax on Automobiles pursuant to the provisions of RA No. 10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 25-2003
(Published in Manila Bulletin on January 18, 2018)
Digest | Full Text
January 15, 2018 
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 
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
RR No. 1-2018
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
(Published in Manila Bulletin on January 18, 2018)
Digest | Full Text
January 15, 2018 


Revenue Memorandum Circulars

No. of Issuance
Subject Matter
Date of Issue
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 
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 RA No. 8424, otherwise known as the NIRC of 1997, as amended by RA No. 10963" 
Digest | Full Text | Letter | Diabetes | High Cholesterol | Hypertension
January 15, 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)
Digest | Full Text 

October 16, 2018
RMC No. 62-2018 Clarifies the requirements on the withdrawal from 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
DigestFull Text
May 24, 2018
RMC No. 32-2018 Prescribes and circularizes the Revised BIR Form No. 1701Q (Quarterly Income Tax Return) January 2018 (ENCS)
DigestFull 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 TextAnnex 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
RMC No. 3-2018
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)
January 9, 2018 
RMC No. 2-2018
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)
January 8, 2018 
RMC No. 1-2018
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 
RMC No. 105-2017
Prescribes the Revised Withholding Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA 10963 (TRAIN Law)
December 29, 2017

Revenue Memorandum Orders

No. of Issuance
Subject Matter
Date of Issue
RMO No. 5-2019 Modifies the Alphanumeric Tax Code (ATC) for Compensation Income under RA No. 10963 and for Withholding Taxes
Digest | Full Text
January 15, 2019
RMO No. 4-2019 Creates Alphanumeric Tax Code (ATC) for selected Excise Taxes on Exports paid through payment form - BIR Form No. 0605
Digest | Full Text
January 15, 2019
RMO No. 3-2019 Creates and drops Alphanumeric Tax Code (ATC) on Microfinance Non-Government Organization (NGOs) and Documentary Stamp Tax (DST) in BIR Form No. 2000-OT under RA 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
Digest| Full Text 

September 12, 2018
RMO No. 41-2018

Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act)
Digest| Full Text 

September 5, 2018
RMO No. 38-2018 Creates, modifies and drops Alphanumeric Tax Code (ATC) for 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
Digest | Full Text 

May 21, 2018
RMO No. 16-2018

Modifies the Alphanumeric Tax Code (ATC) for sweetened beverages
Digest | Full Text

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
RMO No. 1-2018
Creates the Alphanumeric Tax Code (ATC) for sweetened beverages
Digest | Full Text
January 8, 2018 

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Forms

Excise Tax

Form No.
Form Title
 BIR Form No. 2200-S
Excise Tax Return for Sweetened Beverages 

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Advisories

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 

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Announcements

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

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News Articles

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

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