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 |
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RR No. 5-2018
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January 15, 2018
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RR No. 4-2018
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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)
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January 15, 2018
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RR No. 3-2018
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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)
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January 15, 2018
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| 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 |
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RR No. 1-2018
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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
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January 15, 2018
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Revenue Memorandum Circulars
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No. of Issuance
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Subject Matter
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Date of Issue
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| 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 |
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RMC No. 4-2018
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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
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RMC No. 3-2018
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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)
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January 9, 2018
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RMC No. 2-2018
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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)
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January 8, 2018
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RMC No. 1-2018
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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
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RMC No. 105-2017
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Prescribes the Revised Withholding Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA 10963 (TRAIN Law)
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December 29, 2017
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Revenue Memorandum Orders
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No. of Issuance
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Subject Matter
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Date of Issue
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| 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 |
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RMO No. 1-2018
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January 8, 2018
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Excise Tax
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Form No.
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Form Title
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BIR Form No. 2200-S
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Excise Tax Return for Sweetened Beverages
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