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BIR Updates

Revenue Regulations No. 3-2025

2026-06-15T16:26:34+08:00

This Revenue Regulation issued on January 17, 2025 prescribes policies and guidelines for the implementation of Republic Act No. 12023 titled " An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236 and 288 and Adding New Sections 108-A and 108-B of the National Internal Revenue Code of 1997, as Amended, " imposing the Value-Added Tax (VAT) on digital services. Generally, VAT shall be levied, assessed, and collected, equivalent to twelve percent (12%) of the gross sales derived by a Digital Service Provider (DSP) from its sale or exchange of services in the Philippines pursuant to Section 108 [...]

Revenue Regulations No. 3-20252026-06-15T16:26:34+08:00

Revenue Regulations No. 2-2025

2026-06-15T10:12:05+08:00

This Revenue Regulation is issued on January 8, 2025 implements the tax provisions of RA No. 9267, otherwise known as "The Securitization Act of 2004." The sale or transfer of assets to the Special Purpose Entity (SPE), including sale or transfer of any and all security interest thereto, made in accordance with the Securitization Plan shall be exempted from Value-Added Tax (VAT) and Documentary Stamp Tax (DST) or any other taxes imposed in lieu thereof. Moreover, pursuant to Section 28 of RA No. 9267, the transfer of assets by dation in payment (dacion en pago) by the obligor in favor of [...]

Revenue Regulations No. 2-20252026-06-15T10:12:05+08:00

Revenue Regulations No. 1- 2025

2026-06-15T10:16:40+08:00

This revenue regulation is issued to further amend Section 9 of Revenue Regulations No. 25- 2003 relative to the documentary requirements to be submitted by motor vehicle manufacturer/assembler/importer as basis for the BIR to determine whether the automobiles subject to Excise Tax exemption are hybrid or purely electric vehicles pursuant to the provisions of Republic Act (RA) No. 10963 (TRAIN Law). Section 9 (E) of RR No. 25-2003, as amended, is further amended to read as follows: "SEC 9. TAX-EXEMPT REMOVALS OF AUTOMOBILES. The following removals of locally manufactured/assembled or release of imported automobiles from the place of production or from [...]

Revenue Regulations No. 1- 20252026-06-15T10:16:40+08:00

REVENUE REGULATIONS No. 18 – 2024

2025-03-20T12:59:17+08:00

This revenue regulation is issued to implement Section 32(B)(5) of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act No. 12066 (CREATE MORE Act). Pursuant to Section 32(B)(5) of the NIRC, as amended by RA No. 12066 or the CREATE MORE Act, income of any kind shall be excluded from the computation of gross income, as defined under Section 32(A) of the NIRC, and shall be exempt from Income Tax to the extent required by any treaty obligation binding upon the Government of the Philippines, or his/her authorized representative(s), including agreements entered into by the President, or [...]

REVENUE REGULATIONS No. 18 – 20242025-03-20T12:59:17+08:00

REVENUE REGULATIONS NO. 17-2024

2025-03-20T12:28:12+08:00

This revenue regulation is issued to prescribe the presentation of BIR tax clearance prior to final settlement of government contracts. All persons, natural or juridical, local or foreign, who have existing contracts with the government, its departments, bureaus, offices and agencies, including State Universities and Colleges (SUCs), Government-Owned  and Controlled Corporations (GOCCs), Government Financial Institutions (GFIs) and Local Government Units (LGUs) for the supply of goods and services, including infrastructure projects, shall secure from the Bureau of Internal Revenue (BIR) an updated tax clearance certifying that they have no outstanding tax liabilities and that they have duly filed the latest income [...]

REVENUE REGULATIONS NO. 17-20242025-03-20T12:28:12+08:00

Revenue Regulations No. 15- 2024

2024-11-19T15:42:17+08:00

This revenue regulation prescribes the policies and guidelines in mandatory registration of persons engaged in business and administrative sanctions and criminal liabilities for non-registration. Section 236(A) of the Tax Code, provides that every person subject to any internal revenue tax shall register once, either electronically or manually, with the Bureau of Internal Revenue (BIR): Within ten (10) days from date of employment; or On or before the commencement of business; or Before payment of any tax due; or Upon filing of a return, statement or declaration as required under the Tax Code. Consequently, any person who is engaged in any trade [...]

Revenue Regulations No. 15- 20242024-11-19T15:42:17+08:00

Revenue Regulations No. 14-2024

2024-11-06T11:02:10+08:00

This revenue regulations prescribes the rules and regulations governing the modes of disposition of seized/forfeited articles in line with Sections 130,131 and 225 of the National Internal Revenue Code (NIRC) of 1997, as amended. Per Section 131 of the NIRC, as amended, Excise Taxes on imported articles shall be paid by the owner or importer to the Custom Officers, comfortably with the regulations of the Department of Finance and before the release of such articles from the customs house, or by than those legally entitled to exemption. Articles confiscated shall be destroyed using the most environmentally friendly method available in accordance [...]

Revenue Regulations No. 14-20242024-11-06T11:02:10+08:00

Revenue Regulations No. 13-2024

2024-11-06T09:15:03+08:00

This Circular extends the deadlines for filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents for taxpayers within the jurisdiction of Revenue District Offices (RDOs) of Bureau of Internal Revenue that were affected by Southwest Monsoon and Typhoon "Carina", and giving authority to the Commissioner of Internal Revenue to extend the deadline for the filing of the returns and other documents in times of force majeure. This Regulations extend the statutory deadlines for submission and/or filing of the following documents and/or returns, as well as the payment of the corresponding taxes, as specified [...]

Revenue Regulations No. 13-20242024-11-06T09:15:03+08:00

Revenue Regulations No. 12-2024

2024-07-17T17:24:30+08:00

This Revenue Regulation is issued that amends Sections 5 and 6 of Revenue Regulations (RR) No. 3-2019 on the validity if Certificate Authorizing Registration (eCAR) and its revalidation. Pursuant to the provisions of Section 244 in relation of Sections 58(E), 95 and 97 of the National Internal Revenue Code 1997, as amended, these Regulations are promulgated to pertinent provisions of RR No, 3-2019, which prescribed the use of eCAR System. Section 5 and 6 of RR No. 3-2019 are amended to read as follows: "SEC. 5- VALIDITY OF eCAR - The eCAR shall be valid from the date of its issuance [...]

Revenue Regulations No. 12-20242024-07-17T17:24:30+08:00

Revenue Regulations No. 11-2024

2024-07-16T17:54:10+08:00

The Revenue Regulation is issued that amends the transitory provisions of Revenue Regulations (RR) No. 7-2024 relative to deadlines for compliance with the Invoicing Requirements under the Ease of Paying Taxes Act. Transitory Provisions of RR No. 7-2024 is amended to read as follows: "SECTION 8. Transitory Provisions. -  Certificate of Registration (COR) reflecting the Registration Fee - Business taxpayers are not required to replace its existing BIR Certificate of Registration that displays the  Registration Fee. The COR shall retain its validity although the Registration Fee is shown therein, and taxpayers are no longer required to pay the Annual Registration Fee. [...]

Revenue Regulations No. 11-20242024-07-16T17:54:10+08:00
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