BUREAU OF INTERNAL REVENUE

2014 REVENEU REGULATION

2014 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.

SUBJECT MATTER

RR No. 1-2014

Amends the provisions of RR No. 2-98, as further amended by RR No. 10-2008,

specifically on the submission of Alphabetical List of Employees/Payees of
Income Payments

RR No. 2-2014

RR No. 3-2014

RR No. 4-2014

RR No. 5-2014

(Published in Manila Bulletin on January 13, 2014)

Prescribes the new Income Tax forms
(Published in Manila Bulletin and The Philippine Star on February 6, 2014)
Amends Section 10 of RR No. 10-2010 (Exchange of Information
Regulations)
(Published in Manila Bulletin on February 13, 2014)
Prescribes the policies and guidelines in the monitoring of service fees of
professionals
(Published in Manila Bulletin on March 21, 2014)
Amends RR No. 17-2013, which deals with the "Preservation of Books of
Accounts and Other Accounting Records"
(Published in Manila Bulletin and The Philippine Star on August 1, 2014)

2014 REVENEU REGULATION

Prescribes the mandatory use of Electronic BIR Forms in filing of all tax returns
by non-electronic Filing and Payment System filers particularly accredited tax
agents/practitioners, accredited printers of principal and supplementary
receipts/invoices, and One-Time Transaction taxpayers

RR No. 7-2014

RR No. 8-2014

RR No. 9-2014

RR No. 10-2014

RR No. 11-2014

(Published in Manila Bulletin on September 9, 2014)

Prescribes the affixture of Internal Revenue Stamps on imported and locally
manufactured cigarettes and the use of the Internal Revenue Stamp Integrated
System (IRSIS) for the ordering, distribution and monitoring thereof
(Published in Manila Bulletin on September 12, 2014)
Amends the provisions of RR No. 7-2014, specifically the deadlines prescribed
under Section 13 thereof
(Published in Manila Bulletin on October 17, 2014)
Further amends the provisions of RR No. 7-2014, specifically the deadlines
prescribed under Section 13 thereof
(Published in Manila Bulletin on November 6, 2014)
Amends further Section 3 of RR No. 9-2001, as amended, expanding the
coverage of taxpayers required to file and pay taxes through the Electronic
Filing and Payment System (eFPS)
(Published in Manila Bulletin on December 11, 2014)
Amends further the provisions of Section 2.57.2 of RR No. 2-98, as amended,
creating a separate sub-section for the withholding of creditable Income Tax on
Real Estate Investment Trust (REIT) and reclassifying the treatment of locallyproduced raw sugar as a separate sub-section for purposes of the creditable
withholding tax
(Published in Manila Bulletin on December 23, 2014)

DATE OF ISSUE
January 10, 2014

February 3, 2014

February 11, 2014

March 20, 2014

July 30, 2014

September 8, 2014

September 8, 2014

October 16, 2014

November 5, 2014

December 10, 2014

December 22, 2014