No.

of Issuance Subject Matter Date of Issue

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

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

(Published in Manila Bulletin on January 23, 2018)

Digest | Full Text

RR No. 7-2018 Amends certain sections of Revenue Regulations (RR) January 31, 2018
No. 12-99, as amended by RR No. 18-13, relative to the
due process requirement in the issuance of a deficiency
tax assessment.
(Published in Manila Bulletin on February 1, 2018)
Digest | Full Text

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

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

RR No. 10-2018 Amends Section 10 of RR No. 10-2010 (Exchange of March 8, 2018

Information Regulations)
(Published in Manila Bulletin on March 9, 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. 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. 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. 14-2018 Amends the provisions of RR No. 11-2018, particularly April 5, 2018
Sections 2 and 14 relative to withholding of Income Tax
(Published in Manila Bulletin on April 7, 2018)
Digest | Full Text

RR No. 15-2018 Amends RR No. 8-2018 particularly on the due date for April 5, 2018
the updating of registration from VAT to Non-VAT
(Published in Manila Bulletin on April 7, 2018)
Digest | Full Text

RR No. 16-2018 Amends Revenue Regulations No. 10-2015, as amended, May 25, 2018
on the use of non-thermal paper for all Cash Register
Machines (CRMs)/Point-of-Sales (POS) machines and
other invoice/receipt generating machine/software
(Published in Manila Bulletin on May 28, 2018)
Digest | Full Text

RR No. 17-2018 Amends Section 13 of Revenue Regulations No. 12-2018 July 30, 2018
particularly on the valuation of gifts made in property
(Published in Manila Bulletin on August 1, 2018)
Digest | Full Text

RR No. 18-2018 Amends specific provisions of RR No. 8-2016 particularly August 3, 2018
certain guidelines on the processing of applications for
Tax Clearance for bidding purposes
(Published in Manila Bulletin on August 6, 2018)
Digest | Full Text

RR No. 19-2018 Amends RR No. 13-2018 particularly on the use of August 9, 2018
invoices/receipts of previously-registered VAT
taxpayers who are now non-VAT taxpayers
(Published in Manila Bulletin on August 13, 2018)
Digest | Full Text

RR No. 20-2018 Provides the implementing rules and guidelines on the August 22, 2018
imposition of Excise Tax on sweetened beverages
pursuant to the provisions of RA No. 10963 (TRAIN Law)
(Published in Manila Bulletin on August 24, 2018)
Digest | Full Text | Annex A

RR No. 21-2018 Implements Section 249 (Interest) of the National September 14,
Internal Revenue Code of 1997, as amended under 2018
Section 75 of RA No. 10963 (TRAIN Law)
 (Published in Manila Bulletin on September 17, 2018)
Digest | Full Text

RR No. 22-2018 Further amends Section 10 of Revenue Regulations (RR) October 17, 2018
No. 10-2010, as last amended by RR No. 10-2018,
relative to "Notice to Taxpayers"
(Published in Malaya on October 19, 2018)
Digest | Full Text

RR No. 23-2018 Amends certain provisions of RR No. 17-2011, as November 21,

amended, implementing RA No. 9505, (Personal Equity 2018
and Retirement Account [PERA] Act of 2008)
(Published in Malaya on November 23, 2018)
Digest | Full Text

RR No. 24-2018 Further amends Section 9 of Revenue Regulations No. November 28,
25-2003 relative to the determination by the 2018
Department of Energy whether the automobiles
subject to Excise Tax exemption are Hybrid or Purely
Electric Vehicles pursuant to the provisions of RA No.
10963 (TRAIN Law)
(Published in Manila Bulletin on November 30, 2018)
Digest | Full Text

RR No. 25-2018 Prescribes the regulations implementing VAT exemption December 27,
on the sale of drugs and medicines prescribed for 2018
diabetes, high cholesterol and hypertension provided
under the TRAIN Law
(Published in Manila Times on December 28, 2018)
Digest | Full Text

RR No. 26-2018 Amends certain provisions of RR No. 13-2018 to December 27,

implement the 90-day processing of claim for VAT 2018
refund under Section 112 ( C ) of the Tax Code of 1997,
as amended by RA No. 10963 (TRAIN Law)
(Published in Manila Times on January 1, 2019)
Digest | Full Text