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Bureau of Internal Revenue
Revenue Regulations
Amending Revenue Regulations No. 2-98 Relative to the Withholding Tax Rates on Certain Income Payments Subject to Creditable Withholding Tax Pursuant to Section 57 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066
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2025
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2025-03-14
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Bureau of Internal Revenue
Revenue Regulations
Implementing Section 135 on Petroleum Products Sold to International Carriers and Exempt Entities or Agencies and the new Section 135-A on Refund of Excise Tax on Petroleum Products of the National Internal Revenue Code of 1997, As Amended by Republic Act No. 12066
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2025
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2025-03-14
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Bureau of Internal Revenue
Revenue Regulations
Implementing the Amendments to Sections 27,28, and 34 of the National Internal Revenue Code of 1997, As Amended by Republic Act No. 12066
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2025
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2025-03-14
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Bureau of Internal Revenue
Revenue Regulations
Implementing Sections 112(C) and 135-A of the National Internal Revenue Code of 1997, As Amended by Sections 9 and 11 of Republic Act No. 12066 on the Procedures in the Resolution of Requests for Reconsideration on the Denial of Claims for Refund
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2025
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2025-03-14
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Bureau of Internal Revenue
Revenue Regulations
Implementing Pertinent Provision of Section 295(D) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Section 18 of Republic Act (RA) No. 12066, Particularly on the Treatment of Local Sales of Goods and/or Services by Registered Business Enterprises (RBEs)
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2025
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2025-03-14
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Bureau of Internal Revenue
Revenue Regulations
Amending the Pertinent Provisions of Revenue Regulations No. 16-2005 to Implement the Value-Added Tax Provisions under Sections 106, 108, 109, and 112 the National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066
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2025
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2025-03-14
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Bureau of Internal Revenue
Revenue Regulations
Implementing Sections 237 and 237-A of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act No. 12066
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2025
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2025-03-14
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Bureau of Internal Revenue
Revenue Regulations
Further Amending Section 5 of Revenue Regulations (RR) No. 3-69, Relative to the Due Process Requirement in the Service and Execution of Summary Remedies
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2025
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2025-03-14
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Bureau of the Treasury
Circulars
Implementing Guidelines for the Primary Dealer System for Government Securities
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2025
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2025-03-14
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Department of Finance
Joint Administrative Order
Guidelines to Implement Sections 6, 7, and 8 of Republic Act No. 12066, on the Certification of Export-Oriented Enterprise with Export Sales of At Least Seventy Percent (70%) of the Total Annual Production of the Preceding Taxable Year
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2025
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2025-03-14
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Ref: DOF-DTI-BIR-BOC Joint Administrative Order No. 002-2025