No.

of Issuance
RR No. 2-2010

RR No. 3-2010

RR No. 5-2010

RR No. 6-2010

RR No. 7-2010

RR No. 8-2010

RR No. 1-2011

RR No. 2-2011

RR No. 4-2011

RR No. 6-2011
RR No. 7-2011
RR No. 11-2011

Subject Matter
Amends Sections 6 and 7 of RR No. 16-2008
with respect to the determination of the
Optional Standard Deduction (OSD) of
General Professional Partnerships and the
partners thereof, as well as the manner and
period for making the election to claim OSD in
the Income Tax Returns
Provides the rationale and guidelines for the
submission of the Statement of Management
Responsibility
Amends Sections 3(D) and 12 of RR No. 112008 pertaining to the issuance of TIN card
and transfer of registration
Prescribes the policies, guidelines and
procedures in the implementation of the Tax
Subsidy granted under Section 17 (c) of RA
No. 3591 (Philippine Deposit Insurance
Corporation [PDIC] Charter)
Implements the tax privileges provisions of RA
No. 9994, otherwise known as the "Expanded
Senior Citizens Act of 2010", and prescribes
the guidelines for the availment thereof
Amends RR No. 7-2010 implementing the tax
privileges provisions of RA No. 9994,
otherwise known as the Expanded Senior
Citizens Act of 2010
Defines the tax treatment of income earnings
and money remittances of an Overseas
Contract Worker or Overseas Filipino Worker
Prescribes the filing of Income Tax Return
and/or Annual Information Return by
individuals, including estates and trusts
Prescribes the rules on the proper allocation of
costs and expenses amongst income earnings
of banks and other financial institutions for
Income Tax reporting purposes
Suspends the implementation of RR No. 22011
Prescribes the policies in the tax treatment of
campaign contributions and expenditures
Defines gross receipts for Common Carrier's
Tax for international carriers pursuant to
Section 118 of the Tax Code, amending Section
10 of RR No. 15-2002

Date of Issue
February 24,
2010

Page
01 05

February 26,
2010

06 08

May 28, 2010

09 14

July 12, 2010

15 19

July 20, 2010

20 31

September 3,
2010

32 33

February 24,
2011

34 36

March 2, 2011

37 40

March 15, 2011

41 43

March 16, 2011

44

June 14, 2011

45 46

July 20, 2011

47

RR No. 19-2011

Prescribes the new Income Tax forms

RR No. 6-2012

Clarifies the taxation on the sale of gold and

other metallic minerals to Bangko Sentral ng
Pilipinas and other persons or entities
Amends certain provisions of RR No. 1-2011
Prescribes the rules on the deductibility of
depreciation expenses as it relates to purchase
of vehicles and other expenses related thereto,
and input taxes allowed therefor
Prescribes the proper tax treatment of interest
income earnings on financial instruments and
other related transactions
Prescribes the tax treatment of sale of jewelry,
gold and other metallic minerals to a nonresident alien individual not engaged in trade
or business within the Philippines or to a nonresident foreign corporation
Prescribes the policies and guidelines for the
abatement of surcharges, interests and
compromise penalties in relation to the filing
of 2012 tax returns of Philippine nationals and
alien individuals employed by foreign
governments/embassies/diplomatic
missions
and international organizations situated in the
Philippines
Amends certain provisions of RR No. 7-2013,
which provides for the policies and guidelines
for the abatement of surcharges, interests and
compromise penalties in relation to the filing
of the 2012 tax returns of Philippine nationals
and alien individuals employed by foreign
governments/embassies/ diplomatic missions
and international organizations situated in the
Philippines
Implements RA No. 10378 entitled An Act
Recognizing the Principle of Reciprocity as
Basis for the Grant of Income Tax Exemptions
to International Carriers and Rationalizing
Other Taxes Imposed Thereon by Amending
Sections 28(A)(3)(A), 109, 118 and 236 of the
National Internal Revenue Code (NIRC), as
Amended, and for Other Purposes
Revokes RR Nos. 16-2003 and 24-2003
relative to the taxation of privilege stores and

RR No. 11-2012
RR No. 12-2012

RR No. 14-2012

RR No. 5-2013

RR No. 7-2013

RR No. 8-2013

RR No. 15-2013

RR No. 16-2013

December 9,
2011
April 2, 2012

48 65

August 17, 2012

October 12, 2012

70 71
72 73

November 7,
2012

74 81

April 22, 2013

82 96

April 29, 2013

97 101

May 10, 2013

102 103

September 20,
2013

104 - 124

September 25,
2013

125 173

66 69

RR No. 2-2014
RR No. 3-2015

imposes new rules

Prescribes the new Income Tax forms
Implements the provision of RA No. 10653,
more particularly on the increase to P
82,000.00 of the total amount of exclusion
from gross income for 13th month pay and
other benefits, effectively further amending the
pertinent provisions of RR No. 2-98

February 3, 2014
March 13, 2015

174 176
177 178