Anilao, Elijah Joyce M.

Income Taxation

1. Revenue Regulations
2019 REVENUE REGULATIONS

No. of Subject Matter Date of

Issuance Issue

RR No. 1- February 8,
2019 Further amends certain provisions of RR No. 2-98 as 2019
amended by RR No. 11-2018, which implemented the
provisions of RA No. 10963 (TRAIN Law), relative to some
changes in the rate of Creditable Withholding Tax on
certain income payments
(Published in Manila Bulletin on February 11, 2019)

RR No. 4- Implements the Rules and Regulations of RA No. 11213 April 8,

2019 (Tax Amnesty Act), Providing for the Guidelines on the 2019
Processing of Tax Amnesty Application on Tax
Delinquencies
(Published in Malaya Business Insight on April 9, 2019)

RR No. 3- Prescribes the use of the Electronic Certificate Authorizing March 28,
2019 Registration System relative to transactions involving 2019
registration and transfer of real and personal properties
pursuant to Section 5(B) of the NIRC of 1997, as amended,
and in relation to Sections 58(E), 95 and 97 of the same
Code
(Published in Manila Bulletin on April 1, 2019)

RR No. 4- Implements the Rules and Regulations of RA No. 11213 April 8,

2019 (Tax Amnesty Act), Providing for the Guidelines on the 2019
Processing of Tax Amnesty Application on Tax
Delinquencies
(Published in Malaya Business Insight on April 9, 2019)
RR No. 5- Implements the tax incentives provisions of RA No. 10771 April 12,
2019 (Philippine Green Jobs Act of 2016) 2019
(Published in Malaya Business Insight on April 16, 2019
RR No. 6- Implements the provisions of Estate Tax Amnesty pursuant May 31,
2019 to Republic Act No. 11213 (Tax Amnesty Act) 2019
(Published in Malaya Business Insight on May 31, 2019
RR No. 7- Amends pertinent provisions of Section 2 under RR No. 11- June 13,
2019 2018 specifically on the requirements for top withholding 2019
agents
(Published in Malaya Business Insight on June 14, 2019
RR No. 8- Amends pertinent provisions of Sections 9 and 10 under June 25,
2019 RR No. 12-2018 2019
(Published in Malaya Business Insight on June 26, 2019
RR No. 9- Amends Sections 2, 3 and 7 of RR No. 5-2017 relative to August 27,
2019 rules and regulations implementing RA No. 10754 entitled 2019
"An Act Expanding the Benefits and Privileges of Persons
with Disability (PWD)" relative to the tax privileges of PWD
and tax incentives for establishments granting sales
discount and prescribing the guidelines for the availment
thereof, amending RR No. 1-2009
(Published in Malaya Business Insight on August 28, 2019
RR No. Amends pertinent provision of RR No. 4-2000, as amended December
10-2019 by RR No. 7-2005, by providing a new format for the Notice 2, 2019
to the Public to be exhibited at place of business
(Published in Malaya Business Insight on December 3,
2019 and Manila Standard on December 13, 2019

2. Revenue Memorandum Orders

3. Revenue Memorandum Rulings

 2001 REVENUE MEMORANDUM RULINGS

No. of Subject Matter Date of

Issuance Issue

RMR No. Consolidates, provides, clarifies and harmonizes the December

1-200 existing guidelines on the tax consequences of a non- 5, 200
recognition transaction consisting of a tax-free exchange
of property for shares of stock of a controlled corporation.

4. Revenue Memorandum Circulars

5. Revenue Bulletins
2003 REVENUE BULLETINS

No. of Subject Matter Date of Issue

Issuance

RB No. 1- Prescribes the procedures and guidelines for the July 14, 200
200 proper handling of requests for rulings which are
determined as "No Ruling Areas.
RB No. 2- Amends Section 6 of Revenue Bulletin No. 1-2003 September
200 15, 200

6. BIR Rulings