BUREAU OF INTERNAL REVENUE

2013 REVENUE REGULATION

2013 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.
RR No. 1-2013

SUBJECT MATTER
Further expands the coverage of taxpayers required to file tax returns and pay
taxes through the Electronic Filing and Payment System to include National
Government Agencies mandatorily required to use the Electronic Tax
Remittance Advice
(Published in Manila Bulletin on January 25, 2013)

RR No. 2-2013

Prescribes the transfer pricing guidelines

(Published in Manila Bulletin on January 25, 2013)

RR No. 3-2013

Prescribes the use of electronic Official Register Books for manufacturers of

tobacco products and regulated raw materials
(Published in Manila Bulletin on February 16, 2013)

RR No. 4-2013

Further amends certain provisions of RR No. 11-2004, which prescribes the

Machine Identification Number Sticker for the use of Cash Register Machines,
Point-of-Sale System machines and/or business/sale machines generating
receipts/invoices
(Published in Manila Bulletin on March 5, 2013)

RR No. 5-2013

Prescribes the tax treatment of sale of jewelry, gold and other metallic minerals
to a non-resident alien individual not engaged in trade or business within the
Philippines or to a non-resident foreign corporation
(Published in Manila Bulletin on April 24, 2013)

RR No. 6-2013

Amends certain provision of RR No. 6-2008 entitled Consolidated Regulations

Prescribing the Rules on the Taxation of Sale, Barter, Exchange or Other
Disposition of Shares of Stock Held as Capital Assets
(Published in Manila Bulletin on April 24, 2013)

RR No. 7-2013

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
(Published in Manila Bulletin on May 1, 2013)

RR No. 8-2013

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
(Published in Manila Bulletin on May 11, 2013)

RR No. 9-2013

Amends certain provisions of RR No. 30-2002 relative to the payment of the

amount offered as compromise settlement
(Published in Manila Bulletin on May 11, 2013)

RR No. 10-2013

Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as

last amended by RR No. 30-2003, which provides for the inclusion of real estate
service practitioners who passed the licensure examination given by the Real
Estate Service under the Professional Regulations Commission as among those
professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended,
and RR No. 14-2002 as regards income payments to certain brokers and
agents
(Published in Manila Bulletin on June 8, 2013)

RR No. 11-2013

Prescribes the filing/submission of hard copy of the Certificate of Compensation

Payment/Tax Withheld (BIR Form 2316) covering employees who are qualified
for substituted filing
(Published in Manila Bulletin on June 8, 2013)

RR No. 12-2013

Amends Section 2.58.5 of RR No. 2-98, as amended, relative to the

requirements for deductibility of certain income payments
(Published in Manila Bulletin on July 13, 2013)

RR No. 13-2013

Amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the

definition of raw sugar for Value-Added Tax purposes
(Published in Manila Bulletin on September 24, 2013)

RR No. 14-2013

Amends pertinent provisions of Revenue Regulations (RR) No. 02-98, as last

amended by RR No. 30-2003 and RR No. 17-2003
(Published in Manila Bulletin on September 24, 2013)

RR No. 15-2013

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
(Published in Manila Bulletin on September 24, 2013)

RR No. 16-2013

Revokes RR Nos. 16-2003 and 24-2003 relative to the taxation of privilege

stores and imposes new rules
(Published in Manila Bulletin on September 27, 2013)

RR No. 17-2013

Prescribes the guidelines on the preservation of books of accounts and other

accounting records
(Published in Manila Bulletin and Philippine Daily Inquirer on September 28, 2013)

RR No. 18-2013

Amends certain sections of RR No. 12-99 relative to the due process

requirement in the issuance of a deficiency tax assessment
(Published in Manila Bulletin on November 30, 2013 and The Philippine Star on
December 3, 2013)

DATE OF ISSUE
January 23, 2013

January 23, 2013

February 14, 2013

March 1, 2013

April 22, 2013

April 22, 2013

April 29, 2013

May 10, 2013

May 10, 2013

June 6, 2013

June 6, 2013

July 12, 2013

September 20, 2013

September 20, 2013

September 20, 2013

September 25, 2013

September 27, 2013

November 28, 2013