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 April 5, 2018
updating of registration from VAT to Non-VAT
(Published in Manila Bulletin on April 7, 2018)
Digest | Full Text
RR No. 14-2018 Amends certain provisions of RR No. 11-2018, particularly April 5, 2018
Sections 2 and 14
(Published in Manila Bulletin on April 7, 2018)
Digest | Full Text
RR No. 13-2018 Prescribes the Regulations implementing the Value- March 15, 2018
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

RR No. 12-2018 Consolidates Revenue Regulations on Estate Tax and March 15, 2018
Donor's Tax incorporating the amendments introduced by
RA No. 10963 (TRAIN Law)
(Published in Manila Bulletin on March 19, 2018)
Digest | Full Text

RR No. 11-2018 Amends certain provisions of RR No. 2-98, as amended, March 15, 2018
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

RR No. 9-2018 Prescribes the rules and regulations implementing the February 26, 2018
increase in the Stock Transfer Tax pursuant to RA No.
10963 (TRAIN Law)
(Published in Manila Bulletin on February 28, 2018)
Digest | Full Text

RR No. 8-2018 Implements the amended provisions on Income Tax February 20, 2018
pursuant to RA No. 10963 (TRAIN Law)
(Published in Manila Bulletin on February 22, 2018)
Digest | Full Text

RR No. 5-2018 Implements the adjustment of rates on Excise Tax on January 15, 2018
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
RR No. 4-2018 Provides the rules and regulations implementing the January 15, 2018
Documentary Stamp Tax rate adjustment under RA No.
10963 (TRAIN Law)
(Published in Manila Bulletin on January 18, 2018)
Digest | Full Text
RR No. 3-2018 Provides the revised tax rates on Tobacco Products January 15, 2018
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)
Digest | Full Text
RR No. 2-2018 Provides the revised tax rates and other implementing January 24, 2018
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
RR No. 1-2018 Provides the revised tax rates on Mineral Products January 15, 2018
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

Revenue Memorandum Circulars

No. of Issuance Subject Matter Date of Issue

RMC No. 17-2018 Amends RMC No. 89-2017 and certain provisions of March 8, 2018
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
RMC No. 4-2018 Provides the transition procedures for all eFPS filers in January 11,
the filing of tax return affected by the revised Excise Tax 2018
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
RMC No. 3-2018 Provides the transition procedures for all taxpayers January 9, 2018
affected by the revised tax rates on Documentary
Stamp Tax pursuant to the provisions of RA No. 10963
(TRAIN Law)
Digest | Full Text
RMC No. 2-2018 Prescribes the transition procedures for all taxpayers January 8, 2018
filing tax returns affected by the revised tax rates
pursuant to the provisions of RA No. 10963 (TRAIN
Law)
Digest | Full Text
RMC No. 1-2018 Prescribes the procedures on the use of Withholding January 4, 2018
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
RMC No. 105-2017 Prescribes the Revised Withholding Table on December 29,
Compensation pursuant to the amendments to the NIRC 2017
of 1997 introduced by RA 10963 (TRAIN Law)
Digest | Full Text | Withholding Tax Table

Revenue Memorandum Orders

No. of Issuance Subject Matter Date of Issue

RMO No. 14-2018 Creates the Alphanumeric Tax Code of selected revenue March 9, 2018
source under RA No. 10963 (TRAIN Law)
Digest | Full Text
RMO No. 9-2018 Creates and modifies the Alphanumeric Tax Code (ATC) February 6, 2018
of selected revenue source under RA No. 10963 (TRAIN
Law)
Digest | Full Text
RMO No. 1-2018 Creates the Alphanumeric Tax Code (ATC) for January 8, 2018
sweetened beverages
Digest | Full Text

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Forms
 Excise Tax

Form No. Form Title

BIR Form No. 2200-S Excise Tax Return for Sweetened Beverages
Form | Guidelines