No.

of Issuance Subject Matter Date of Issue

RR No. 5-2018 Implements the adjustment of rates on Excise Tax on January 15, 2018
Automobiles pursuant to the provisions of RA No. 10963
(TRAIN Law), amending for the purpose Revenue
Regulations No. 25-2003
(Published in Manila Bulletin on January 18, 2018)
Digest | Full Text

RR No. 4-2018 Provides the rules and regulations implementing the January 15, 2018
Documentary Stamp Tax rate adjustment under RA No.
10963 (TRAIN Law)

(Published in Manila Bulletin on January 18, 2018)

Digest | Full Text

RR No. 3-2018 Provides the revised tax rates on Tobacco Products January 15, 2018
pursuant to the provisions of RA No. 10963 (TRAIN Law),
amending for the purpose Revenue Regulations No. 17-
2012

(Published in Manila Bulletin on January 18, 2018)

Digest | Full Text

RR No. 1-2018 Provides the revised tax rates on Mineral Products January 15, 2018
pursuant to the provisions of RA No. 10963 (TRAIN Law),
amending for the purpose Revenue Regulations No. 13-
94

(Published in Manila Bulletin on January 18, 2018)

Digest | Full Text

Revenue Memorandum Circulars

No. of Issuance Subject Matter Date of Issue

RMC No. 4-2018 Provides the transition procedures for all eFPS filers in January 11, 2018
the filing of tax return affected by the revised Excise Tax
rates on cigars and cigarettes, petroleum products,
automobiles, non-essential services (invasive cosmetics
procedures), sweetened beverages and mineral
products pursuant to RA No. 10963 (TRAIN Law)
Digest | Full Text
RMC No. 3-2018 Provides the transition procedures for all taxpayers January 9, 2018
affected by the revised tax rates on Documentary
Stamp Tax pursuant to the provisions of RA No. 10963
(TRAIN Law)

Digest | Full Text

RMC No. 2-2018 Prescribes the transition procedures for all taxpayers January 8, 2018
filing tax returns affected by the revised tax rates
pursuant to the provisions of RA No. 10963 (TRAIN Law)

Digest | Full Text

RMC No. 1-2018 Prescribes the procedures on the use of Withholding January 4, 2018
Tax Table on Compensation Income and advises on the
change of Creditable Withholding Tax Rate on certain
income payments to individuals
Digest | Full Text | Withholding Tax Table

RMC No. 105-2017 Prescribes the Revised Withholding Table on December 29,
Compensation pursuant to the amendments to the 2017
NIRC of 1997 introduced by RA 10963 (TRAIN Law)

Digest | Full Text | Withholding Tax Table

Revenue Memorandum Orders

No. of Issuance Subject Matter Date of Issue

RMO No. 1-2018 Creates the Alphanumeric Tax Code (ATC) for sweetened January 8, 2018
beverages
Digest | Full Text