2018 Revenue Regulations

By using this website, you agree to the terms of the BIR Privacy Policy ×
(https://www.bir.gov.ph/index.php/privacy-policy.html)
Skip to Site
Footer
Accessibility
Home
Content
Contact
Map
(/index.php)
(/index.php/contact-us.html)
Instructions (/index.php/accessibility.html)
(http://www.gov.ph) MENU
Site Map (/index.php/site-map.html)
Accessibility (/index.php/accessibility.html)
Contact Us
Search ...
Home (/index.php)
Transparency
Privacy Policy (/index.php/privacy-policy.html)
(/)
2018 Revenue Regulations

Revenue Issuances
Registration Requirements
Tax Information
Rulings and Legal Matters
International Tax Matters
You are here: Home (/index.php) Revenue Issuances (/index.php/revenue-issuances.html)

Revenue Regulations (/index.php/revenue-issuances/revenue-regulations.html) 2018 Revenue Regulations
Revenue Regulations
2018 (/index.php/revenue-issuances/revenue-regulations/2018-revenue-regulations.html)
2013 (/index.php/downloadables/2013-revenue-regulations.html)
TRAIN
(/index.php/train.html)Tax Reform for Acceleration & Inclusion

(Per Republic Act No. 10963)
(/index.php/performance-governance-system.html) (http://knowyourtaxes.ph/)
Open Data Philippines
Data.Gov.PH (http://www.data.gov.ph/)
Customs ng Bayan (http://www.dof.gov.ph/customsngbayan/)
Full Disclosure Policy Portal (LGUs) (http://fdpp.blgs.gov.ph/)
eServices
(/index.php/eservices.html)
Quick Links
(/index.php/tax-code.html)
Tax Code (/index.php/tax-code.html)
(/index.php/bir-forms.html) BIR Forms (/index.php/bir-forms.html)
(/index.php/zonal-
Zonal Values (/index.php/zonal-values.html)
values.html)
BIR Citizen's Charter (/images/bir_files/downloadables/bir-files/citizens_charter-
2017.pdf)
(/images/bir_files/downloadables/bir-
files/citizens_charter-2017.pdf)
(/index.php/list-of-
List of Authorized Agent Banks (/index.php/list-of-authorized-agent-banks.html)
authorized-agent-banks.html)
(/index.php/industrial-
Industrial/Occupational Code (/index.php/industrial-occupational-code.html)
occupational-code.html)
(/index.php/penalties.html) Penalties (/index.php/penalties.html)
Taxpayer Bill of Rights

(/images/bir_files/public_information_and_education/taxpayer_bill_of_rights/Taxpayer-
Bill-of-Rights-2018.pdf)
(/index.php/anti-
Anti-Corruption Law (/index.php/anti-corruption-law.html)
corruption-law.html)
(/index.php/withholding-
Withholding Tax Calculator (/index.php/withholding-tax-calculator.html)
tax-calculator.html)
Archive (/index.php/archive.html)
Downloadables (/index.php/downloadables.html)
BIR Employees Portal
For BIR Employees Use Only
Username
Username
Password
Password
Log in
No. of Issuance Subject Matter Date of

Issue
RR No. 1-2018 Provides the revised tax rates on Mineral Products pursuant to the provisions of RA No. 10963 (TRAIN January
Law), amending for the purpose Revenue Regulations No. 13-94 15, 2018
(Published in Manila Bulletin on January 18, 2018)
Digest (/images/bir_files/internal_communications_1/Digest%20RR%202018/Digest%20RR%201-
2018.pdf)| Full Text
(/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No.%201-2018.pdf)
RR No. 2-2018 Provides the revised tax rates and other implementing guidelines on Petroleum Products pursuant to the provisions January 24,
of RA No. 10963 (TRAIN Law) 2018
Digest (/images/bir_files/internal_communications_1/Digest%20RR%202018/Digest%20RR%202-2018.pdf) | Full
Text (/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No.%202-
2018/RR%20No.%202-2018.pdf) | Annex A
(/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No.%202-2018/Annex%20A-
RR%202-2018.pdf)
RR No. 3-2018 Provides the revised tax rates on Tobacco Products pursuant to the provisions of RA No. 10963 (TRAIN January
Law), amending for the purpose Revenue Regulations No. 17-2012 15, 2018
2018.pdf) | Full Text
RR No. 4-2018 Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA January
No. 10963 (TRAIN Law) 15, 2018
RR No. 5-2018 Implements the adjustment of rates on Excise Tax on Automobiles pursuant to the provisions of RA No. January
10963 (TRAIN Law), amending for the purpose Revenue Regulations No. 25-2003 15, 2018
RR No. 6-2018 Revokes Revenue Regulations (RR) No. 12-2013 relative to the requirements for deductibility of certain January
expenses, thereby reinstating the provisions of Section 2.58.5 of RR No. 14-2002, as amended by RR No. 19, 2018
17-2003
RR No. 7-2018 Amends certain sections of Revenue Regulations (RR) No. 12-99, as amended by RR No. 18-13, relative January
to the due process requirement in the issuance of a deficiency tax assessment. 31, 2018
(Published in Manila Bulletin on February 1, 2018)
RR No. 8-2018 Implements the amended provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law) February
(Published in Manila Bulletin on February 22, 2018) 20, 2018
2018_copy.pdf) | Full Text
RR No. 9-2018 Prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to RA February
No. 10963 (TRAIN Law) 26, 2018
(Published in Manila Bulletin on February 28, 2018)
2018.pdf)
RR No. 10-2018 Amends Section 10 of RR No. 10-2010 (Exchange of Information Regulations) March 8,
(Published in Manila Bulletin on March 9, 2018) 2018
2018.pdf)
RR No. 11-2018 Amends certain provisions of RR No. 2-98, as amended, to implement further amendments introduced by RA No. March 15,
10963 (TRAIN Law) relative to withholding of Income Tax 2018
(Published in Manila Bulletin on March 19, 2018)
2018/RR%20No.%2011-2018.pdf) | Annex A
(/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No.%2011-
2018/Annex%20A%20RR%2011-2018.docx) | Annex B-1
(/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No.%2011-2018/Annex%20B-
1%20RR%2011-2018.docx) | Annex B-2
2%20RR%2011-2018.docx) | Annex B-3
3%20RR%2011-2018.docx) | Annex C
2018/Annex%20C%20RR%2011-2018.docx) | Annex D
2018/Annex%20D%20RR%2011-2018.pdf) | Annex E
2018/Annex%20E%20RR%2011-2018.pdf) | Annex F
2018/Annex%20F%20RR%2011-2018.docx)
RR No. 12-2018 Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA March 15,
No. 10963 (TRAIN Law) 2018
Text (/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No%2012-2018.pdf)
RR No. 13-2018 Prescribes the Regulations implementing the Value-Added Tax (VAT) provisions under RA No. 10963 (TRAIN Law), March 15,
which further amends RR No. 16-2005 (Consolidated VAT Regulations of 2005), as amended 2018
2018%20Corrected%20Copy.pdf)
RR No. 14-2018 Amends the provisions of RR No. 11-2018, particularly Sections 2 and 14 relative to withholding of April 5,
Income Tax 2018
(Published in Manila Bulletin on April 7, 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 April 5,
(Published in Manila Bulletin on April 7, 2018) 2018
RR No. 16-2018 Amends Revenue Regulations No. 10-2015, as amended, on the use of non-thermal paper for all Cash May 25,
Register Machines (CRMs)/Point-of-Sales (POS) machines and other invoice/receipt generating 2018
machine/software
(Published in Manila Bulletin on May 28, 2018)
RR No. 17-2018 Amends Section 13 of Revenue Regulations No. 12-2018 particularly on the valuation of gifts made in July 30,
property 2018
(Published in Manila Bulletin on August 1, 2018)
Digest (/images/bir_files/internal_communications_1/Digest%20RR%202018/RR%2017-2018.pdf) | Full
Text (/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/RR%20No%2017-
2018.pdf)
RR No. 18-2018 Amends specific provisions of RR No. 8-2016 particularly certain guidelines on the processing of August 3,
applications for Tax Clearance for bidding purposes 2018
2018.pdf)
RR No. 19-2018 Amends RR No. 13-2018 particularly on the use of invoices/receipts of previously-registered VAT August 9,
taxpayers who are now non-VAT taxpayers 2018
2018.pdf)
RR No. 20-2018 Provides the implementing rules and guidelines on the imposition of Excise Tax on sweetened beverages August 22,
pursuant to the provisions of RA No. 10963 (TRAIN Law) 2018
2018.pdf)| Annex A
(/images/bir_files/internal_communications_1/Full%20Text%20RR%202018/summary%20list_RR%2020-
2018.pdf)
RR No. 21-2018 Implements Section 249 (Interest) of the National Internal Revenue Code of 1997, as amended under September
Section 75 of RA No. 10963 (TRAIN Law) 14, 2018
(Published in Manila Bulletin on September 17, 2018)
2018.pdf)
RR No. 22-2018 Further amends Section 10 of Revenue Regulations (RR) No. 10-2010, as last amended by RR No. 10- October
2018, relative to "Notice to Taxpayers" 17, 2018
(Published in Malaya on October 19, 2018)
2018_copy.pdf)
Tax Reminders
November 20
Tuesday
2550M together with the required applicable attachments - Non-eFPS
more... (/index.php/november.html)
(/images/bir_files/tax_calendar/2018_bir_tax_calendar.pdf)
Announcements
eServices Advisories (/index.php/eservices/eservices-advisories.html)

Money Claims Paid (/index.php/money-claims-paid.html)
Tax Clearance (/index.php/tax-clearance.html)
Bank Bulletins (/index.php/bank-bulletin/2018-bank-bulletins.html)
Forfeited Properties (/index.php/forfeited-properties.html)
Cannot Be Located Taxpayers (/index.php/cannot-be-located-taxpayers.html)
Delinquent Taxpayers (/index.php/delinquent-taxpayers.html)
Lost Accountable Forms (/index.php/lost-accountable-forms.html)
Proposed Revenue Issuances (/index.php/proposed-revenue-issuances.html)
Security Alerts (/index.php/security-alerts.html)
Bid Opportunities (/index.php/bid-opportunities.html)
Vacant Positions (/index.php/vacant-positions.html)
BIR Employment Exam Passers (/index.php/bir-employment-exam-passers.html)
Signed Appointments (/index.php/signed-appointments.html)
Lists
Tax Evasion Cases (/index.php/tax-evasion-cases.html)

(/index.php/tax-evasion-cases.html)
BIR Accreditations (/index.php/bir-accreditations.html)
Top Taxpayers (/index.php/top-taxpayers.html)
Links
National Single Window (http://www.nsw.gov.ph/)

Philippine Business Registry (http://www.business.gov.ph/)
Visitors Count
Starting August 1, 2014

32357954
Follow Us:
(https://facebook.com/birgovph) (https://twitter.com/birgovph)
(https://plus.google.com/+birgovphl) (https://youtube.com/+birgovphl)
All content is public domain unless otherwise stated.
Republic of the Philippines

Official Gazette (http://www.gov.ph)
Office of the President (http://president.gov.ph)
Official Directory (http://www.gov.ph/directory/)
Official Calendar (http://www.gov.ph/calendar/)
Resources
Project NOAH (http://noah.dost.gov.ph/)
Official Calendar (http://www.gov.ph/calendar/)
Official Directory (http://www.gov.ph/directory/)
Executive
Office of the President (http://www.president.gov.ph)
Office of the Vice President (http://www.ovp.gov.ph)
Department of Education (http://www.deped.gov.ph)
Department of Interior and Local Government (http://www.dilg.gov.ph)
Department of Finance (http://www.dof.gov.ph)
Department of Health (http://www.doh.gov.ph)
Department of Science and Technology (http://www.dost.gov.ph/)
Department of Trade and Industry (http://www.dti.gov.ph/)
Legislative
Senate of the Philippines (http://www.senate.gov.ph/)
House of Representatives (http://www.congress.gov.ph/)
Judiciary
Supreme Court (http://sc.judiciary.gov.ph/)
Court of Appeals (http://ca.judiciary.gov.ph/)
Sandiganbayan (http://sb.judiciary.gov.ph/)
Court of Tax Appeals (http://cta.judiciary.gov.ph/)
Judicial Bar and Council (http://jbc.judiciary.gov.ph/)

2018 Revenue Regulations - Bureau of Internal Revenue

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

2018 Revenue Regulations - Bureau of Internal Revenue

Uploaded by

Copyright:

Available Formats

By using this website, you agree to the terms of the BIR Privacy Policy ×

Site Map (/index.php/site-map.html)

Privacy Policy (/index.php/privacy-policy.html)

Rulings and Legal Matters

International Tax Matters

You are here: Home (/index.php) Revenue Issuances (/index.php/revenue-issuances.html)

(/index.php/train.html)Tax Reform for Acceleration & Inclusion

Open Data Philippines

(/index.php/bir-forms.html) BIR Forms (/index.php/bir-forms.html)

(/index.php/penalties.html) Penalties (/index.php/penalties.html)

Taxpayer Bill of Rights

BIR Employees Portal

For BIR Employees Use Only

No. of Issuance Subject Matter Date of

2550M together with the required applicable attachments - Non-eFPS

eServices Advisories (/index.php/eservices/eservices-advisories.html)

Tax Evasion Cases (/index.php/tax-evasion-cases.html)

National Single Window (http://www.nsw.gov.ph/)

Starting August 1, 2014

All content is public domain unless otherwise stated.

Republic of the Philippines

You might also like