BIR Train Law Revenue Regulations PDF Download

Revenue Issuances

Revenue Regulations

No. of Issuance Subject Matter Date of Issue
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 introduced 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
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. 54-2018 Clarifies the imposition of penalties and interest on the filing of an amended return pursuant to the provisions of RA No. 10963 (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
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. 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 for sweetened beverage
Digest | Full Text
April 5, 2018
RMO No. 14-2018 Creates the Alphanumeric Tax Code 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