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Commissioner of Internal Revenue

Revenue Regulations No. 6-2025

2026-06-22T16:13:26+08:00

This Revenue Regulation issued  on February 27, 2025 implements Section 135 in petroleum products sold to international carriers and exempt entities or agencies and the new Section 135-A of the National Internal Revenue Code of  1997, as amended by Republic Act No.12066 (Corporate Recovery and Tax Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy or CREATE MORE Act) on refund of Excise Tax on petroleum products. Petroleum products sold to the following are exempt from Excise Tax: a. International carriers of Philippine or foreign registry directly importing petroleum products, on their use or consumption outside the Philippines. The said [...]

Revenue Regulations No. 6-20252026-06-22T16:13:26+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
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