No.

of Issuance Subject Matter Date of Issue

RR No. 2-2017 Amends RR No. 3-2016 February 8, 2017

particularly on when the
payment of taxes through
credit/debit/prepaid is
deemed made and the
liability of the Authorized
Agent Bank-Acquirer in case
of non-payment
(Published in Manila Bulletin
on February 9, 2017)

RR No. 5-2017 Prescribes the rules and April 20, 2017

regulations implementing
RA No. 10754 [An Act
Expanding the Benefits and
Privileges of Persons with
Disability (PWD)] relative to
the tax privileges of persons
with disability and tax
incentives for
establishments granting
sales discount, and the
guidelines for the availment,
amending RR No. 1-2009
(Published in Manila Bulletin
on April 22, 2017)

RR No. 6-2017 Amends certain provisions October 12, 2017

of RR No. 7-2014 which
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 October 18, 2017)
 No. of Issuance Subject Matter Date of Issue

RMO No. 5-2018 Prescribes the policies, January 17, 2018

guidelines and procedures
in the
nomination/application to
act as a Resource Person for
Trainings/Seminars/Briefing
s or as Subject Matter
Expert (SME) for the
Competency-Based Human
Resource Program of the
BIR

RMO No. 25-2019 Prescribes the policies and May 16, 2019
procedures to implement
the ninety (90)-day period
to process and grant claims
for Value-Added Tax (VAT)
Refund/Credit pursuant to
Section 112 of the Tax Code

RMO No. 22-2020 Prescribes the policies, July 14, 2020

guidelines and procedures
in the handling/resolution of
complaints received through
the 8888 Citizens'
Complaints Center,
Presidential Complaint
Center, BIR eComplaint
System, Contact Center ng
Bayan, Anti-Red Tape
Authority and other
Feedback Mechanisms