Date of

No. of Issuance Subject Matter Summary of the Subject Matter Page

Issue

Provides the revised tax rates on Mineral Products

Revision on tax rates 1 - full text
January pursuant to the provisions of RA No. 10963
RR No. 1-2018 of Train Law on
15, 2018 (TRAIN Law), amending for the purpose
Mineral Products 5 - annex a
Revenue Regulations No. 13-94

Revision on tax rates

and other Provides the revised tax rates and other
January implementing implementing guidelines on Petroleum
RR No. 2-2018
24, 2018 guidelines of Train Products pursuant to the provisions of RA No.
Law on Petroleum 10963 (TRAIN Law)
Prroducts

Provides the revised tax rates on Tobacco

Revision on tax rates
January Products pursuant to the provisions of RA No.
RR No. 3-2018 of Train Law on
15, 2018 10963 (TRAIN Law), amending for the purpose
Tobacco Products
Revenue Regulations No. 17-2012

Implementation of
rules and regulations Provides the rules and regulations implementing
January
RR No. 4-2018 of Train Law on the Documentary Stamp Tax rate adjustment
15, 2018
Documentary Stamp under RA No. 10963 (TRAIN Law)
Tax rate adjusmtent

Implementation of Implements the adjustment of rates on Excise Tax

January the adjustment of on Automobiles pursuant to the provisions of RA
RR No. 5-2018
15, 2018 rates on Excise Tax No. 10963 (TRAIN Law), amending for the
on Automobiles purpose Revenue Regulations No. 25-2003

Revocation of
Revenue Regulations Revokes Revenue Regulations (RR) No. 12-2013
(RR) No. 12-2013 relative to the requirements for deductibility of
January
RR No. 6-2018 relative to the certain expenses, thereby reinstating the
19, 2018
requirements for provisions of Section 2.58.5 of RR No. 14-2002,
deductibility of as amended by RR No. 17-2003
certain expenses

Amendment of Amends certain sections of Revenue Regulations

January certain sections of (RR) No. 12-99, as amended by RR No. 18-13,
RR No. 7-2018
31, 2018 Revenue Regulations relative to the due process requirement in the
(RR) No. 12-99 issuance of a deficiency tax assessment.

Implementation of
February the amended Implements the amended provisions on Income
RR No. 8-2018
20, 2018 provisions on Income Tax pursuant to RA No. 10963 (TRAIN Law)
Tax

Implementation of
Prescribes the rules and regulations implementing
the increase in the
February the increase in the Stock Transfer Tax pursuant to
RR No. 9-2018 Stock Transfer Tax
26, 2018 Republic Act No. 10963 (Tax Reform for
pursuant to Train
Acceleration and Inclusion [TRAIN] Law).
Law
 Amendment of the
Section 10 of the RR
Amends Section 10 of Revenue Regulations (RR)
March 8, No. 10-2010
RR No. 10-2018 No. 10-2010 (Exchange of Information
2018 (Exchange of the
Regulations)
Information
Regulations)
Amendment of
certain provisions of
Amends certain provisions of Revenue
RR No. 2-98 to
Regulations (RR) No. 2-98, as amended, to
implement further
March 15, implement further amendments introduced by
RR No. 11-2018 amendments
2018 Republic Act (RA) No. 10963 (Tax Reform for
introduced by Train
Acceleration and Inclusion [TRAIN] Law),
Law, relative to
relative to withholding of Income Tax.
witholding of Income
Tax
Consolidation of rule Consolidates the rule governing the imposition
governing the and payment of the Estate and Donor's Tax
imposition and incorporating the provisions of the Tax Reform
March 15, payment of the Estate for Accelaration and Inclusion (TRAIN) Law,
RR No. 12-2018
2018 and Donor's Tax particularly the provisions in Chapters I and II of
incorporating the Title III of the National Internal Revenue Code
provisions of the (NIRC), thereby repealing Revenue Regulations
Train Law (RR) No. 2-2003, as amended

Amendment of the
Amending the Provisions of Revenue Regulations
April 5, Provision of Revenue
RR No. 14-2018 No. l1-18,
2018 Regulations No. 11-
Particularly Sections 2 and 14
2018

Amendment of Amends Revenue Regulations No. 8-2018

April 5,
RR No. 15-2018 Revenue Regulations Particularly on the Due Date for the Updating of
2018
No. 8-2018 Registration from VAT to Non-VAT

Amending Revenue Regulations (RR) No. 10-

2015 as amended by RR Nos. 12-2015, 14-2015
Amendment of
May 25, and 6-2015 on the Use of Non-Thermal Paper for
RR No. 16-2018 Revenue Regulations
2018 All Cash Register Machines (CRMS) / Point of
No. 10-2015
Sales (POS) Machines and Other Invoice /
Receipt Generating Machine / Software

Amendment of
July 30, Section 13 of Amending Revenue Regulations (RR) No. 12-
RR No. 17-2018
2018 Revenue Regulations 2018 Particularly Section 13 Thereof
No. 12-2018

Amendment of the
Specific Provisions Provides the Guidelines on the Processing of
August 3,
RR No. 18-2018 of Revenue Applications for Tax Clearance for Bidding
2018
Regulations No. 8- Purposes
2016
 Provides provisions about the use of Invoices /
Amendment of the Receipts of Previously Registered VAT
August 9,
RR No. 19-2018 Revenue Regulations Taxpayers who are now Non-VAT Taxpayers
2018
(RR) No. 13-2018 Pursuant to Section 84 of Republic Act (RA) No.
10963

Implementation of
Provides the prescription for the imposition excise
August 22, Rules and Guidelines
RR No. 20-2018 tax particularly on Sweetened Beverages pursuant
2018 on the imposition of
to Section 47 of the provisions of RA No. 10963
Excise Tax

Implementation of
the Regulations of
Provides the amendment under Section 75 of the
September Section 249 (lnterest)
RR No. 21-2019 Republic Act (RA) No. 10963 which is
14, 2018 of the National
particularly about the Interest of the Tax Code
Internal Revenue
Code (NIRC) of 1997

Amendment to
Provides amendment about RR No. 10 of the
October Section 10 of
RR No. 22-2019 Exchange of Information Regulations relative to
17, 2018 Revenue Regulations
Notice to Taxpayers
No. 10-2010

Ammendment of
certain provisions of
Amends certain provisions of RR No. 17-2011, as
RR No. 17-2011 to
November amended, implementing RA No. 9505, (Personal
RR No. 23-2018 implement Personal
21, 2018 Equity and Retirement Account [PERA] Act of
Equity and
2008)
Retirement Account
Act of 2008
Further
Further amends Section 9 of Revenue Regulations
ammendments under
No. 25-2003 relative to the determination by the
TRAIN Law to
November Department of Energy whether the automobiles
RR No. 24-2018 determine the
28, 2018 subject to Excise Tax exemption are Hybrid or
automobiles subject
Purely Electric Vehicles pursuant to the
for Excise Tax
provisions of RA No. 10963 (TRAIN Law)
exemption
Implementation of
VAT exemption
under TRAIN Law
Prescribes the regulations implementing VAT
on the sale of drugs
December exemption on the sale of drugs and medicines
RR No. 25-2018 and medicine
27, 2018 prescibed for diabetes, high cholesterol and
prescribed for
hypertension provided under the TRAIN Law
diabetes, high
cholesterol and
hypertension
Ammendment of
Amends certain provisions of RR No. 13-2018 to
certain provisions of
implement the 90-day processing of claim for
December RR No. 13-2018 to
RR No. 26-2018 VAT refund under Section 112 (C) of the Tax
27, 2018 implement the 90-day
Code of 1997, as amended by RA No. 10963
processing of claim
(TRAIN Law)
for VAT refund