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Bureau of Internal Revenue
Revenue Regulations
Further Amending Section 9 of Revenue Regulations No. 25-2003 Relative to the Documentary Requirements to be Submitted by Motor Vehicle Manufacturer/Assembler/Importer as Basis for the Bureau of Internal Revenue to Determine Whether the Automobiles Subject to Excise Tax Exemption are Hybrid or Purely Electric Vehicles pursuant to the Provisions of Republic Act No. 10963, Otherwise known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law"
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2025
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2025-01-23
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Office of the President
Republic Acts
An Act Introducing Administrative Tax Reforms, Amending Sections 21, 22, 51, 56, 57, 58, 76, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 117, 118, 119, 120, 128, 200, 204, 229, 235, 236, 237, 238, 241, 242, 245, 248, and 269; and Repealing Section 34(K) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes
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2024
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2024-01-08
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Bureau of Internal Revenue
Revenue Regulations
Further Amending Certain Provisions of Revenue Regulations (RR) No. 2-98 as Amended by RR No. 11-2018, Which Implemented the Provisions of Republic Act 10963, Otherwise Known as Tax Reform for Acceleration and Inclusion (TRAIN) Law, Relative to Some Changes in the Rate of Creditable Withholding Tax on Certain Income Payments
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2023
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2023-02-03
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Bureau of Internal Revenue
Revenue Memorandum Circulars
Providing Transitory Provisions for the Implementation of the Quarterly Filing of VAT Returns Starting January 1, 2023 Pursuant to Section 114(A) of the National Internal Revenue Code of 1997 (Tax Code), as Amended by Republic Act (R.A.) No. 10963, Otherwise Known as the "Tax Reform for Acceleration or Inclusion" or the "TRAIN Law"
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2023
event
2023-02-03
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Bureau of Internal Revenue
Revenue Memorandum Orders
Guidelines and Procedures in the Conduct of Fuel Testing Mandated under Section 148-A of the National Internal Revenue Code (NIRC) of 1997, as amended by Republic Act (RA) No. 10963, otherwise known as the Tax Reform Acceleration and Inclusion (TRAIN) Law, and the DOF Joint Circular No. 001-2021 dated 1 February 2021 Implementing the Guidelines on Field Testing for the Fuel Marking Program, Enforcement Operations, Forfeiture and Prosecution of Cases on Offenses Related to Fuel Marking
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2023
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2023-02-03