Latest Issuances As of 2023

LATEST ISSUANCES as of 2023
Title
I. Executive Issuances:Acts of the President

providing for rules of a general or
permanent character in implementation or
execution of constitutional or statutory
powers shall be promulgated in executive
orders.”
Administrative Code of 1987, Book III,
Chapter 2, Section 2.
1. Executive Order No. 13, s. 2023

(Signed on January 13, 2023)

(Signed on January 13, 2023)

(Signed on December 29, 2022)

5.Executive Order No. 9, s. 2022



(Signed on October 28, 2022)


S(igned on September 16, 2022)

(Signed on September 13, 2022)
Description
MAINTAINING THE TEMPORARY MODIFICATION OF RATES OF IMPORT DUTY ON

CERTAIN AGRICULTURAL PRODUCTS UNDER SECTION 1611 OF REPUBLIC ACT NO.
10863, OTHERWISE KNOWN AS THE “CUSTOMS MODERNIZATION AND TARIFF
ACT”
TEMPORARILY MODIFYING THE RATES OF IMPORT DUTY ON ELECTRIC VEHICLES,

PARTS, AND COMPONENTS UNDER SECTION 1611 OF REPUBLIC ACT NO. 10863,
OTHERWISE KNOWN AS THE “CUSTOMS MODERNIZATION AND TARIFF ACT”
MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES EXECUTIVE

ORDER NO. 11 FURTHER STREAMLINING THE ADMINISTRATIVE STRUCTURE OF
THE OFFICE OF THE PRESIDENT
EXTENDING THE TEMPORARY MODIFICATION OF RATES OF IMPORT DUTY ON

VARIOUS PRODUCTS UNDER SECTION 1611 OF REPUBLIC ACT NO. 10863,
OTHERWISE KNOWN AS THE “CUSTOMS MODERNIZATION AND TARIFF ACT”
DIRECTING THE CONTINUED SUSPENSION OF ELECTRONIC SABONG OPERATIONS

NATIONWIDE
DIRECTING THE CONTINUED SUSPENSION OF ELECTRONIC SABONG OPERATIONS
NATIONWIDE
ADJUSTING THE DIVIDEND RATE OF THE DEVELOPMENT BANK OF THE

PHILIPPINES PURSUANT TO SECTION 5 OF REPUBLIC ACT NO. 7656
ALLOWING VOLUNTARY WEARING OF FACE MASKS IN INDOOR AND OUTDOOR

SETTINGS, REITERATING THE CONTINUED IMPLEMENTATION OF MINIMUM
PUBLIC HEALTH STANDARDS DURING THE STATE OF PUBLIC HEALTH EMERGENCY
RELATIVE TO THE COVID-19 PANDEMIC
AMENDING THE COMPOSITION OF THE INTER-CABINET CLUSTER MECHANISM

ON NORMALIZATION ESTABLISHED UNDER EXECUTIVE ORDER NO. 79 (S. 2019),
ENTITLED “IMPLEMENTING THE ANNEX ON NORMALIZATION UNDER THE
COMPREHENSIVE AGREEMENT ON THE BANGSAMORO”
TRANSFERRING THE ATTACHMENT OF THE TECHNICAL EDUCATION AND SKILLS

DEVELOPMENT AUTHORITY FROM THE DEPARTMENT OF TRADE AND INDUSTRY
TO THE DEPARTMENT OF LABOR AND EMPLOYMENT
DIRECTING THE IMPLEMENTATION OF A MORATORIUM ON THE PAYMENT OF

THE PRINCIPAL OBLIGATION AND INTEREST OF THE AMORTIZATION DUE AND
PAYABLE BY AGRARIAN REFORM BENEFICIARIES
Legal Basis
Section 7 (a) of RA No. 8178 or the "Agricultural

Tariffication Act", as amended by RA No. 11203,
authorizes the President to increase, reduce, revise or
adjust existing rates of import duty up to the bound
rate committed by the Philippines under the World
Trade Organization Agreement on Agriculture and the
ASEAN Trade in Goods and Agreement;
Section 1608 of RA No. 10863 or the Customs

Modernization and Tariff Act, empowers the President,
in the interest of general welfare and national security,
and upon recommendation of the National Economic
and Development Authority (NEDA), to increase,
reduce and remove existing rates of import duty;
Section 17, Article VII of the Constitution vests the

President the power of control over all executive
departments, bureaus and offices,and the mandate to
ensure the faithful execution of laws;
Section 1608 of RA No. 10863 empowers the

President, in the interest of general welfare and
national security, and upon recommendation of the
National Economic and Development Authority
(NEDA), to increase, reduce or remove existing rates of
import duty;
Section 447 (3)(v) and Section 458 (3)(v) of Republic

Act No. 7160 provides that LGU's shall, for the general
welfare of their city or municipality and inhabitants,
authorize and license the establishment,operation and
maintenance of cockpits, and regulate cockfighting and
commercial breeding of gamecocks, provided the
existing rights should not be prejudiced.
welfare of their city or municipality and inhabitants,
authorize and license the establishment,operation and
maintenance of cockpits, and regulate cockfighting and
commercial breeding of gamecocks, provided the
existing rights should not be prejudiced.
R.A 7656 requires all government -owned or -

controlled corporations (GOCCs) to declare and remit
at least fifty percent (50%) of their annual net earning
as cash, stock, or porperty dividends to the National
Government.
Article II , Section 15 of the 1987 Constitution provides

that the State shall protect and promote the right to
health of the people and instill health consiousness
among them;
Article VII of the Constitution provides that the

President shall have control of all executive
departments, bureaus
RA No. 7796 or the Technical Education and Skills

Development Authority (TESDA) Act of 1994, declared
it a policy of the State to provide relevant, accessible
high quality and efficient technical education and skills
development in support of the development of high-
quality Filipino middle- level human resources.
Section 4, Article XIII of the Constitution mandates the

State to undertake an agrarian reform progragm
founded on the right of farmers and regular
farmworkers who are landless, to own directly or
collecively the lands they till, and for other
farmworkers to receive a just share of the fruits
thereof;
Title Description
AUTHORIZING THE GRANT OF GRATUITY PAY

1.Administrative Order No. 3, s. 2022
TO CONTRACT OF SERVICE AND JOB ORDER
WORKERS IN GOVERNMENT FOR FISCAL YEAR
2022
AUTHORIZING THE ONE-TIME GRANT OF RICE

2. Administrative Order No. 2, s. 2022 ASSISTANCE TO ALL GOVERNMENT
(Signed on December 16, 2022) EMPLOYEES AND WORKERS FOR FISCAL YEAR
2022
3. Administrative Order No. 1, s. 2022 AUTHORIZING THE GRANT OF SERVICE

(Signed on December 16, 2022) RECOGNITION INCENTIVE TO GOVERNMENT
EMPLOYEES FOR FISCAL YEAR 2022
CREATING A PRESIDENTIAL TRANSITION
4. Administrative Order No. 47, s. 2022 COMMITTEE AND INTERNAL TRANSITION
(Signed on May 10, 2022) COMMITTEES IN DEPARTMENTS AND
AGENCIES IN THE EXECUTIVE BRANCH
DIRECTING ALL NON-BANK GOVERNMENT

5. Administrative Order No. 48, s. 2022 ENTITIES TO FORMULATE INVESTMENT
(Signed on May 24, 2022) GOVERNANCE FRAMEWORKS FOR FOREIGN
EXCHANGE DERIVATIVES TRANSACTIONS
MALACAÑAN PALACE MANILA BY THE

PRESIDENT OF THE PHILIPPINES
ADMINISTRATIVE ORDER NO. 46
6. Administrative Order No. 46, s. 2021
AUTHORIZING THE GRANT OF OF GRATUITY
PAY TO CONTRACT OF SERVICE AND JOB
ORDER WORKERS IN GOVERNMENT FOR
FISCAL YEAR 2021
MALACAÑAN PALACE MANILA BY THE

PRESIDENT OF THE PHILIPPINES
ADMINISTRATIVE ORDER NO. 45
AUTHORIZING THE GRANT OF SERVICE
RECOGNITION INCENTIVE TO GOVERNMENT
EMPLOYEES FOR FISCAL YEAR (FY) 2021
DIRECTING THE ADOPTION AND

IMPLEMENTATION OF THE NATIONAL
COMPETITION POLICY

023
Legal Basis
I. Administrative Orders :Acts of the President

which relate to particular aspects of
governmental operations in pursuance of his
duties as administrative head shall be
promulgated in administrative orders.”
Administrative Code of 1987, Book III, Chapter
2, Section 3
Under the Commission on Audit (COA) and

Department of Budget and Management
(DBM) Joint Circular No. 02. s. 2022,
departments/agencies may engage the
services of new COS/JO workers through
individual contracts and renew the individual
contracts of their existing COS/JO workers
until 31 December 2024; Article VII, Section
17, of the Constitution vests in the President
the power of control over all executive
departments, bureaus and offices;
RA 11639 or the General Appropriations Act

for Fiscal Year 2022 provides : " Contingent
Fund covers the funding requirements of new
or urgent activities or projects of national
government agencies, government owned or
controlled corporations and local government
units that need to be implemented or paid
during the year;
Administrative Order Nos. 19 s. 2019, 37 s.

2020, and 45 s.2021 authorized the grant of
Service Recognition incentive to government
employees for Fiscal Years 2019, 2020 and
2021, respectively, in recognition of the
hardwork, commitment and dedication to
public service of government personnel
It is the policy of the government to undertake
all reasonable measures to ensure peaceful,
orderly, and smooth transfer of powers to the
next duly -elected President
Article VII, Section 17 of the Constitution

provides that the President shall have control
of all executive departments,bureaus and
offices;
Article VII, Section 17 of the Constitution

provides that the President shall have control
of all executive departments,bureaus and
offices;
AO Nos. 19 s. 2019 and 37 s. 2020 authorized

the grant of Service Recognition incentive to
government employees for Fiscal Years 2019
and 2020, respectively, in recognition of their
hardwork, commitment and dedication to
public service;
RA 10667 or the Philippine Competition Act

declares it a policy of the State to : (i) promote
free and fair competition in trade, industry
and all commercial economic activities; (ii)
prevent economic concentration that unduly
stifles competition, as well as those that
lessen, manipulate or constrict the discipline
of free markets, and (iii) penalize all forms of
anti-competetive behavior for the purpose of
protecting consumer welfare and advancing
trade and economic activity;
Title Description
AN ACT POSTPONING THE DECEMBER 2022

BARANGAY AND SANGGUNIANG KABATAAN
1.Republic Act No. 11935 ELECTIONS, AMENDING FOR THE PURPOSE REPUBLIC
(Signed on October 10, 2022) ACT NO. 9164, AS AMENDED, APPROPRIATING FUNDS
THEREFOR, AND FOR OTHER PURPOSES
2. Republic Act No. 11934 AN ACT REQUIRING THE REGISTRATION OF

(Signed on October 10, 2022) SUBSCRIBER IDENTITY MODULE
REVISED IMPLEMENTING RULES AND REGULATIONS
3. Revised Implementing Rules and Regulations (RIRR) OF REPUBLIC ACT NO. 8972 (R.A. NO. 8972) OR
THE “SOLO PARENTS WELFARE ACT OF 2000” AS
(RIRR) of Republic Act No. 8972 (R.A. No. 8972) or
AMENDED BY REPUBLIC ACT NO. 11861 (R.A. NO.
the “Solo Parents Welfare Act of 2000” (September
11861) OR THE “EXPANDED SOLO PARENTS
29, 2022)
WELFARE ACT”
4. Implementing Rules and Regulations of Republic

IMPLEMENTING RULES AND REGULATIONS OF
Act No.11767, the Foundling Recognition and
Protection Act REPUBLIC ACT NO.11767, THE FOUNDLING
RECOGNITION AND PROTECTION ACT
(September 9, 2022)
5. Implementing Rules and Regulations of Republic

Act No. 11642, the Domestic Administrative
Adoption and Alternative Child Care Act
(June 28, 2022)
AN ACT CONVERTING THE NORTHERN NEGROS STATE

COLLEGE OF SCIENCE AND TECHNOLOGY IN SAGAY
6. Republic Act No. 11859 CITY, PROVINCE OF NEGROS OCCIDENTAL INTO A
(Signed on June 18, 2022) STATE UNIVERSITY TO BE KNOWN AS THE “STATE
UNIVERSITY OF NORTHERN NEGROS”, AND
APPROPRIATING FUNDS THEREFOR
AN ACT CONVERTING THE SOLANA EXTENSION
CAMPUS OF THE CAGAYAN STATE UNIVERSITY IN THE
MUNICIPALITY OF SOLANA, PROVINCE OF CAGAYAN,
7. Republic Act No. 11858 INTO A REGULAR CAMPUS OF THE CAGAYAN STATE
(Signed on June 18, 2022)
UNIVERSITY, TO BE KNOWN AS THE “CAGAYAN STATE
UNIVERSITY-SOLANA CAMPUS”, AND
APPROPRIATING FUNDS THEREFOR
AN ACT CONVERTING THE ILIGAN CITY NATIONAL

SCHOOL OF FISHERIES (ICNSF) IN BARANGAY BURU-
UN, ILIGAN CITY, PROVINCE OF LANAO DEL NORTE,
8. Republic Act No. 11856 INTO A POLYTECHNIC STATE COLLEGE, TO BE KNOWN
(Signed on June 18, 2022) AS THE ILIGAN CITY POLYTECHNIC STATE COLLEGE
(ICPSC), AND APPROPRIATING FUNDS THEREFOR
AN ACT ESTABLISHING CAMPUSES OF THE DAVAO

DEL NORTE STATE COLLEGE (DNSC) IN THE
MUNICIPALITIES OF CARMEN AND STO. TOMAS, AND
IN THE ISLAND GARDEN CITY OF SAMAL, PROVINCE
9. Republic Act No. 11855
OF DAVAO DEL NORTE, TO BE KNOWN RESPECTIVELY
(Signed on June 18, 2022)
AS THE DNSC-CARMEN CAMPUS, DNSC-STO. TOMAS
CAMPUS, AND DNSC-ISLAND GARDEN CITY OF SAMAL
(IGACOS) CAMPUS, AND APPROPRIATING FUNDS
THEREFOR
source: https://www.officialgazette.gov.ph/section/laws/republic-acts/
Legal Basis
Republic Acts :A Republic Act is a piece of legislation

used to create policy in order to carry out the
principles of the Constitution. It is crafted and passed
by the Congress of the Philippines and approved by
the President of Philippines. It can only be repealed
by a similar act of Congress.
https://www.doj.gov.ph/issuances.html
Title Description Legal Basis
DELINEATION OF DUTIES AND

1. DEPARTMENT CIRCULAR NO.
RESPONSIBILITIES IN THE OFFICE
001 (10 January 2023)
OF THE SECRETARY PROPER
GUIDELINES FOR PROCESSING

2. DEPARTMENT CIRCULAR NO. OF FINANCIAL EXPENSES OF THE
039 (28 NOVEMBER 2022)
DEPARTMENT
OMNIBUS GUIDELINES ON
FOREIGN AND LOCAL TRAVELS OF
OFFICIALS AND EMPLOYEES OF
3. DEPARTMENT CIRCULAR NO. THE DEPARTMENT AND ITS
036 (02 November 2022) ATTACHED AGENCIES
GUIDELINES ON PERFORMANCE
MEASURE AND EVALUATION OF
THE REGIONAL, PROVINCIAL AND
4.DEPARTMENT CIRCULAR NO. CITY PROSECUTION OFFICES
035 (27 October 2022) NATIONWIDE FOR CY 2022
DELINEATION OF DUTIES AND

5.DEPARTMENT CIRCULAR NO. RESPONSIBILITIES IN THE LEGAL
034 (24 October 2022) AND LIAISON CLUSTER
6. DEPARTMENT CIRCULAR NO.
027 (13 July 2022) 2022 NPS RULE ON APPEAL
POLICIES AND GUIDELINES OF

THE NATIONAL PROSECUTION
SERVICE ON DANGEROUS DRUGS
CASES AND DISPOSITION OF
CONFISCATED, SEIZED, AND/OR
SURRENDERED DANGEROUS
DRUGS, PLANT SOURCES OF
DANGEORUS DRUGS,
CONTROLLED PRECURSORS AND
ESSENTIAL CHEMICALS,
INSTRUMENTS/PARAPHERNALIA
7. DEPARTMENT CIRCULAR NO. AND AND/OR LABORATORY
026 (30 June 2022) EQUIPMENT EVIDENCE
STRENGTHENING THE REFUGEES
AND STATELESS PERSONS
8. DEPARTMENT CIRCULAR NO. PROTECTION UNIT, ENHANCING
024 (Deposited with ONAR on 01 THE RULES FOR REFUGEE AND
July 2022 and Published in the STATELESS STATUS
Philippine Daily Inquirer on 04 DETERMINATION, AND FOR
August 2022) OTHER PURPOSES
ESTABLISHING THE PROCEDURE

FOR PROCESSING APPLICATIONS
UNDER THE 1980 CONVENTION
ON THE CIVIL ASPECTS OF
INTERNATIONAL CHILD
9. DEPARTMENT CIRCULAR NO. ABDUCTION, AND FOR OTHER
010 (22 February 2022) PURPOSES
https://nlrc.dole.gov.ph/Issuances
Title Description
1. Hybrid mode in the Conduct of

Mandatory Conciliation and Mediation
Conferences and Other Hearings (En Banc
Resolution No. 13-22, Series of 2022)
2. Lifting of the Interim Amendments to

the 2011 NLRC Rules of Procedure, as
amended (En Banc Resolution No. 12-22,
Series of 2022)
3.Airfreight 21 (Air21) and Air Speed

International Corporation (Airspeed) as
courier service (En Banc Resolution No.
04-22, series of 2022)
4. 2GO Express Inc. as courier service (En

Banc Resolution No. 03-22, series of 2022)
5. Recognizing Air Speed International

Corporation (AIRSPEED) as an Authorized
Private Courier of the Commission and its
Regional Arbitration Branches (En Banc
6. Imposition of Double Indemnity (En

Banc Resolution No. 09-20, Series of 2020)
7. Interim amendments to the 2011 NLRC

Rules of Procedure (En Banc Resolution
No. 03-20, Series of 2020)
8. Effect of Non-Payment of Legal Fees

and Charges (En Banc Resolution No. 03-
19, Series of 2019)
9. Creation of Sattelite Offices (En Banc

Imposition of Double Indemnity (En Banc
10. Consolidation of Cases (En Banc

11. Designation of Labor Arbiters in a
Concurrent Capacity (En Banc Resolution
No. 13-18, Series of 2018)
12. Execution of Affidavit to Litigate as

Pauper for Exemption from Payment of
Legal Fees (En Banc Resolution No. 08-18,
Series of 2018)
13. Amendments to the 2011 NLRC Rules

of Procedure (En Banc Resolution No. 06-
18, Series of 2018)
14. Certificate of Deliberation (En Banc

15. NLRC Rules of Procedure as amended https://nlrc.dole.gov.ph/uploads/content/2019.NLRC.Rules.Version.2.pdf

2023
uances
Legal Basis
Revenue Regulations (RRs) are issuances signed by the Secretary of Finance, upon recommendation of the Commissioner of I
Revenue Memorandum Orders (RMOs) are issuances that provide directives or instructions; prescribe guidelines; and outline
Revenue Memorandum Circulars (RMCs) are issuances that publish pertinent and applicable portions, as well as amplification
Revenue Administrative Orders (RAOs) are issuances that cover subject matters dealing strictly with the permanent administ
Revenue Delegation of Authority Orders (RDAOs) refer to functions delegated by the Commissioner to revenue officials in acc
https://www.bir.gov.ph/index.php/revenue-issuances.html
https://www.bir.gov.ph/index.php/revenue-issuances/revenue-regulations.html
Title Description
Implements the 10% discount and the

VAT Exemption under RA No. 11861
1. RR No. 1-2023 (January 18, 2023) "Expanded Solo Parents Welfare Act"
(Published in Manila Times on January
23, 2023)
Extends the deadline for the filing of returns

and payment of the corresponding taxes due
thereon, including submission of required
documents (position papers, replies, protests,
documents and other similar letters and
correspondences in relation to on-going BIR
audit investigation), application for tax refund
and issuance of Assessment Notices and
2. RR No. 1-2022
Warrants of Distraint and Levy for taxpayers
within the jurisdiction of BIR Regional and
District Offices classified under Alert Level 3
or higher
(Published in Manila Times on January 31,

2022)
Prescribes additional guidelines for

implementing the tax provisions of the PERA
Act of 2008 effectively amending pertinent
provisions of RR No. 17-2011 and revising
3. RR No. 2-2022 the provisions of RR No. 6-2021
(Published in Manila Times on April 7, 2022)
Implements the provisions of RA No. 11635,

titled "An Act Amending Section 27 (B) of the
National Internal Revenue Code of 1997, as
Amended, and for Other Purposes" on the
4.RR No. 3-2022 income taxation of proprietary educational
institutions and hospitals which are non-profit
(Published in Manila Times on April 11, 2022)

Implements Section 295(F), in relation to
Section 294, both of the NIRC of 1997, as
amended by RA No. 11534 (CREATE Act),
on the tax treatment of the importation of
petroleum and petroleum products into, and
5.RR No. 4-2022 subsequent transfer, transport and/or
withdrawal through and from Freeport Zones
and Economic Zones
(Published in Manila Times on May 30, 2022)
Implements the Estate Tax Exemption under

RA No. 11597 (An Act Providing for the
Revised Charter of the Philippine Veterans
Bank, Repealing for the Purpose Republic
Act No. 3518, as Amended, Otherwise
6.RR No. 5-2022 Known as "An Act Creating the Philippine
Veterans Bank, and for Other Purposes")
(Published in Manila Times on June 24,

2022)
Removes the 5-year validity period on

receipts/invoices
7.RR No. 6-2022
(Published in Manila Times on July 1, 2022)
Provides the policies and guidelines for the

availment of tax incentives provided under
the Renewable Energy Act of 2008
8.RR No. 7-2022
Prescribes the policies and guidelines for the

implementation of Sections 237 and 237-A of
the NIRC, as amended by RA No. 10963
(TRAIN Law), through the use of the
9.RR No. 8-2022 Electronic Invoicing/Receipting System (EIS)

admissibility of sales documents in electronic
format in relation to the implementation of
Sections 237 (issuance of receipts or sales or
commercial invoices) and 237-A (Electronic
Sales Reporting System) of the NIRC of
10. RR No. 9-2022
1997, as amended by RA No. 10963 (TRAIN
Law)

Prescribes the guidelines and procedures for
requesting Mutual Agreement Procedure
(MAP) assistance in the Philippines
11.RR No. 10-2022
(Published in Malaya Business Insight on July
8, 2022)
Prescribes the guidelines and procedures for

the spontaneous exchange of taxpayer
specific rulings
12.RR No. 11-2022
(Published in Business World on July 8,
2022)

availment of incentives under RA No. 9999
(Free Legal Assistance Act of 2010)
13. RR No. 12-2022
(Published in Manila Times on September 20,
2022)
Prescribes the guidelines, procedures and

requirements for the proper Income Tax
treatment of equity based compensation of
any kind
14. RR No. 13-2022
(Published in Manila Times on October 14,
2022)
Prescribes the rules and regulations

implementing the provisions of Republic Act
No. 11900, relative to the importation,
manufacture, sale, packaging, distribution,
use, and communication of Vaporized
15. RR No. 14-2022 Nicotine and Non-Nicotine Products, and
Novel Tobacco Products
(Published in Manila Times and Manila

Bulletin on November 17, 2022)
Further amends certain provisions of RR No.

2-98 as amended by RR No. 11-2018, which
implemented the provisions of RA No. 10963
(TRAIN Law), relative to some changes in the
rate of Creditable Withholding Tax on certain
16. RR No. 15-2022
income payments
(Published in Manila Times and Manila

Bulletin on December 12, 2022)
Implements the tax incentives and fee
privileges for the procurement,
importation, donation, storage,
transport, deployment and
17. RR No. 1-2021
administration of the COVID-19 vaccines
under RA No. 11525 (COVID-19
Vaccination Program Act of 2021)
(Published in Malaya Business Insight on
April 12, 2021)
Amends certain provisions of RR No. 2-

98, as amended, to implement the
amendments introduced by RA No.
11534 (Corporate Recovery and Tax
Incentives for Enterprises Act or CREATE
18. RR No. 2-2021 Act) to the NIRC of 1997, as amended,
relative to the Final Tax on certain
passive income
April 9, 2021)
Digest | Full Text
April 8, 2021
Prescribes the Rules and Regulations to

implement Section 3 of RA No. 11534
(Corporate Recovery and Tax Incentives
for Enterprises Act or CREATE Act),
19. RR No. 3-2021
amending Section 20 of the NIRC of
1997, as amended
(Publshed in Philippine Star and Malaya
Business Insight on April 9, 2021)
Implements the provisions on Value-

Added Tax (VAT) and Percentage Tax
under RA No. 11534 (Corporate
Recovery and Tax Incentives for
Enterprises Act or CREATE Act), which
further amended the NIRC of 1997, as
amended, as implemented by RR No.
16-2005, as amended
(Published in Philippine Star on April 9,
2021)
RR No. 4-2021
Implements the new Income Tax rates
on the regular income of corporations,
on certain passive incomes, including
additional allowable deductions from
Gross Income of persons engaged in
business or practice of profession
pursuant to RA No. 11534 (Corporate
Recovery and Tax Incentives for
Enterprises Act or CREATE Act), which
further amended the NIRC of 1997
(Published in Philippine Star and Malaya
Business Insight on April 9, 2021)
RR No. 5-2021
Prescribes additional guidelines for

implementing the tax provisions of the
PERA Act of 2008 effectively amending
pertinent provisions of RR No. 17-2011
April 16, 2021)
RR No. 6-2021
rescribes the rules and regulations to

implement the provisions of RA Nos.
11346 and 11467 relative to Excise Tax
on alcohol products, tobacco products,
heated tobacco products, vapor
products and disposition of Excise Tax
collection
May 19, 2021)
RR No. 7-2021
Prescribes the rules and regulations to

implement the provisions of RA Nos.
11346 and 11467 relative to Excise Tax
on alcohol products, tobacco products,
RR No. 8-2021 heated tobacco products, vapor
products and disposition of Excise Tax
collection
May 19, 2021)
Amends certain provisions of RR No. 16-
2005, as amended by RR No. 13-2018
and as further amended by RR No. 26-
2018, to implement the imposition of
12% VAT on transactions covered under
Section 106 (A)(2)(a) subparagraphs (3),
(4), and (5), and Section 108(B)
subparagraphs (1) and (5) of the NIRC of
1997, as amended by RA No. 10963
(TRAIN Law)
(Published in Philippine Star on June 12,
2021)
RR No. 9-2021
Amends pertinent provisions of Section

10 under RR No. 20-2018 relative to the
outright exemption granted to the
exportation of Sweetened Beverages
products
June 18, 2021)
RR No. 10-2021
RR No. 11-2021
mplements the tax exemptions and
privileges granted under RA No. 11523
(Financial Institutions Strategic Transfer
[FIST] Act)
June 24, 2021)
Prescribes the policies and guidelines on

the utilization of the Tax Payment
Certificate issued by the DTI-BOI
evidencing the availment of the fiscal
support for the eligible and registered
participants of the Comprehensive
Automotive Resurgence Strategy (CARS)
Program under EO No. 182, Series of
2015
June 24, 2021)
RR No. 12-2021
RR No. 13-2021 Implements the penalty provisions under
Sections 76, 77, 78, 79 and 80 of RA No.
10963 (TRAIN Law), amending Sections 254
and 264 of, and adding Sections 264-A, 264-
B and 265-A to, the NIRC of 1997, as
amended

June 24, 2021)
RR No. 14-2021 Suspends the implementation of certain
provisions of RR No. 5-2021 relative to
taxation of proprietary educational institutions

29, 2021)
Digest | Full Text
RR No. 15-2021 Defers the implementation of RR No. 9-2021
relative to the imposition of 12% VAT on
transactions covered by Section 106(A)(2)(a),
Subparagraphs (3),(4) and (5), and Section
108(B), Subparagraphs (1) and (5), both of
the National Internal Revenue Code of 1997,
as amended

29, 2021)
Digest | Full Text
RR No. 16-2021 Further amends pertinent provisions of RR
No. 2-2006 and No. RR 11-2013, as
amended by RR No. 2-2015, more
particularly on the manner of submission of
copies of BIR Form Nos. 2307 and 2316
(Published in Philippine Star on August 4,

2021)
Digest | Full Text
RR No. 17-2021 Amends certain provisions of RR No. 6-2019
to implement the extension of the Estate Tax
Amnesty pursuant to RA No. 11569, which
amended RA No. 11213 (Tax Amnesty Act)
(Published in Philippine Star on August 4,

2021)
Digest | Full Text | Form 2118-EA | 2118-EA
Guide | Form 0621-EA | Annex D
RR No. 18-2021 Prescribes the Consolidated Revenue
Regulations on the affixture of Internal
Revenue Stamps on imported and locally
manufactured cigarettes, heated tobacco
products and vapor products for domestic
sale or for export and the use of the
Enhanced Internal Revenue Stamp
Integrated System (Enhanced IRSIS) for the
ordering, distribution, monitoring, report
generation and incorporating the strict
supervision of production, release, affixture,
inventory and sale of cigarettes
(Published in Manila Standard on September

14, 2021)
Digest | Full Text
RR No. 19-2021 Implements the tax incentives and exemption
provisions of RA No. 11321 (Sagip Saka Act)
RR No. 19-2021
(Published in Manila Times on November 10,

2021)
Digest | Full Text
RR No. 20-2021 Implements RA No. 11590, otherwise known
as an "Act Taxing Philippine Offshore Gaming
Operations, Amending for the Purpose
Sections 22, 25, 27, 28, 106, 108 and Adding
New Sections 125-A and 288(G) of the NIRC
of 1997, as Amended, and for Other
Purposes"
(Published in Manila Times on December 3,

2021)
Digest | Full Text | Annex A | Annex B | Annex
C | Annex C-1
RR No. 21-2021 Amends certain provisions of RR No. 16-
2005, as amended by RR Nos. 4-2007, 13-
2018, 26-2018 and 9-2021 to implement
Sections 294 (E) and 295 (D), Title XIII of the
NIRC of 1997, as amended by RA No. 11534
(CREATE Act), and Section 5, Rule 2 and
Section 5, Rule 18 of the CREATE Act
Implementing Rules and Regulations
(Published in Manila Times on December 10,

2021)
Digest | Full Text
RR No. 22-2021 Extends the deadlines for the filing of tax
returns and payment of the corresponding
taxes due thereon, including submission of
required documents, application for tax
refund and issuance of Assessment Notices
and Warrants of Distraint and Levy for
taxpayers within the jurisdiction of BIR
Revenue Regional and District Offices that
were adversely affected by Typhoon
Odette (Published in Manila Times on
January 4, 2022)
Digest | Full Text
f 2023
nces/revenue-regulations.html
Date of Issue
January 27, 2022
5-Apr-22
8-Apr-22
26-May-22
20-Jun-22
30-Jun-22
30-Jun-22
30-Jun-22
30-Jun-22
30-Jun-22
30-Jun-22
13-Sep-22
7-Oct-22
11-Nov-22
8-Apr-21
8-Apr-21
8-Apr-21
8-Apr-21
14-Apr-21
18-May-21
18-May-21
11-Jun-21
17-Jun-21
23-Jun-21
23-Jun-21
23-Jun-21
28-Jul-21
28-Jul-21
3-Aug-21
3-Aug-21
10-Sep-21
9-Nov-21
9-Nov-21
December 1, 2021
7-Dec-21
31-Dec-21

Latest Issuances As of 2023

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Latest Issuances As of 2023

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LATEST ISSUANCES as of 2023

I. Executive Issuances:Acts of the President

1. Executive Order No. 13, s. 2023

2. Executive Order No. 12, s. 2023

3. Executive Order No. 11, s. 2022

4. Executive Order No. 10, s. 2022

5.Executive Order No. 9, s. 2022

6.Executive Order No. 8, s. 2022

7. Executive Order No. 7, s. 2022

8. Executive Order No. 6, s. 2022

9. Executive Order No. 5, s. 2022

10. Executive Order No. 4, s. 2022

MAINTAINING THE TEMPORARY MODIFICATION OF RATES OF IMPORT DUTY ON

TEMPORARILY MODIFYING THE RATES OF IMPORT DUTY ON ELECTRIC VEHICLES,

MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES EXECUTIVE

EXTENDING THE TEMPORARY MODIFICATION OF RATES OF IMPORT DUTY ON

DIRECTING THE CONTINUED SUSPENSION OF ELECTRONIC SABONG OPERATIONS

ADJUSTING THE DIVIDEND RATE OF THE DEVELOPMENT BANK OF THE

ALLOWING VOLUNTARY WEARING OF FACE MASKS IN INDOOR AND OUTDOOR

AMENDING THE COMPOSITION OF THE INTER-CABINET CLUSTER MECHANISM

TRANSFERRING THE ATTACHMENT OF THE TECHNICAL EDUCATION AND SKILLS

DIRECTING THE IMPLEMENTATION OF A MORATORIUM ON THE PAYMENT OF

Section 7 (a) of RA No. 8178 or the "Agricultural

Section 1608 of RA No. 10863 or the Customs

Section 17, Article VII of the Constitution vests the

Section 1608 of RA No. 10863 empowers the

Section 447 (3)(v) and Section 458 (3)(v) of Republic

R.A 7656 requires all government -owned or -

Article II , Section 15 of the 1987 Constitution provides

Article VII of the Constitution provides that the

RA No. 7796 or the Technical Education and Skills

Section 4, Article XIII of the Constitution mandates the

AUTHORIZING THE GRANT OF GRATUITY PAY

AUTHORIZING THE ONE-TIME GRANT OF RICE

3. Administrative Order No. 1, s. 2022 AUTHORIZING THE GRANT OF SERVICE

DIRECTING ALL NON-BANK GOVERNMENT

MALACAÑAN PALACE MANILA BY THE

MALACAÑAN PALACE MANILA BY THE

DIRECTING THE ADOPTION AND

8. Administrative Order No. 44, s. 2021

I. Administrative Orders :Acts of the President

Under the Commission on Audit (COA) and

RA 11639 or the General Appropriations Act

Administrative Order Nos. 19 s. 2019, 37 s.

Article VII, Section 17 of the Constitution

Article VII, Section 17 of the Constitution

AO Nos. 19 s. 2019 and 37 s. 2020 authorized

RA 10667 or the Philippine Competition Act

AN ACT POSTPONING THE DECEMBER 2022

2. Republic Act No. 11934 AN ACT REQUIRING THE REGISTRATION OF

4. Implementing Rules and Regulations of Republic

5. Implementing Rules and Regulations of Republic

AN ACT CONVERTING THE NORTHERN NEGROS STATE

AN ACT CONVERTING THE ILIGAN CITY NATIONAL

AN ACT ESTABLISHING CAMPUSES OF THE DAVAO

Republic Acts :A Republic Act is a piece of legislation

DELINEATION OF DUTIES AND

GUIDELINES FOR PROCESSING

DELINEATION OF DUTIES AND

POLICIES AND GUIDELINES OF

ESTABLISHING THE PROCEDURE

1. Hybrid mode in the Conduct of

2. Lifting of the Interim Amendments to