BUREAU OF INTERNAL REVENUE

2010 REVENUE REGULATION

2010 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.

RR No. 1-2010

RR No. 2-2010

SUBJECT MATTER

Amends further Section 3 of RR No. 9-2001, as amended, expanding the

coverage of taxpayers required to file returns and pay taxes through the BIRs
Electronic Filing and Payment System (eFPS)
(published in Manila Bulletin on January 21, 2010)

Amends Sections 6 and 7 of RR No. 16-2008 with respect to the determination

of the Optional Standard Deduction (OSD) of General Professional Partnerships
and the partners thereof, as well as the manner and period for making the
election to claim OSD in the Income Tax Returns
(Published in Manila Bulletin on February 26, 2010)

RR No. 3-2010

Provides the rationale and guidelines for the submission of the Statement of
Management Responsibility
(Published in Manila Bulletin on February 27, 2010)

RR No. 4-2010

Amends RR No. 11-2006 relative to the accreditation of tax practitioners/agents

as a prerequisite to their practice or representation before the Bureau of Internal
Revenue
(Published in Manila Bulletin on February 27, 2010)

RR No. 5-2010

Amends Sections 3(D) and 12 of RR No. 11-2008 pertaining to the issuance of

TIN card and transfer of registration
(Published in Manila Bulletin on May 29, 2010)

RR No. 6-2010

Prescribes the policies, guidelines and procedures in the implementation of the

Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit
Insurance Corporation [PDIC] Charter)
(Published in Manila Bulletin on July 14, 2010)

RR No. 7-2010

Implements the tax privileges provisions of RA No. 9994, otherwise known as

the "Expanded Senior Citizens Act of 2010", and prescribes the guidelines for
the availment thereof
(Published in Manila Bulletin on July 21, 2010)

RR No. 8-2010

Amends RR No. 7-2010 implementing the tax privileges provisions of RA No.

9994, otherwise known as the Expanded Senior Citizens Act of 2010
(Published in Manila Bulletin on September 7, 2010)

RR No. 9-2010

Provides the policies and guidelines for the abatement of surcharges and/or
compromise penalties in relation to the filing of tax returns and payment of taxes
under certain conditions
(Published in Manila Bulletin/Philippine Star on September 15, 2010)

RR No. 10-2010

RR No. 11-2010

Provides the guidelines relative to the exchange of information pursuant to an

existing international convention or agreement on tax matters
(Published in Manila Bulletin on October 8, 2010)

Further clarifies the term Managerial and Technical Positions under RR No. 298, as amended and modifies for this purpose RMC No. 41-09, including
guidelines on availment of the 15% preferential Income Tax rate for qualified
Filipino personnel employed by Regional or Area Headquarters and Regional
Operating Headquarters of multinational companies
(Published in Manila Bulletin on October 28, 2010)

RR No. 12-2010

Prescribes the policies, guidelines and procedures in the implementation of the

tax subsidy to be granted by the Fiscal Incentives Review Board to the
Millennium Challenge Account-Philippines for the Philippine Compact Program
(Published in Philippine Star on November 20, 2010)

RR No. 13-2010

Prescribes the policies and guidelines in the acceptance of late and out-ofdistrict tax returns
(Published in Manila Bulletin on December 13, 2010)

RR No. 14-2010

Amends pertinent provisions of RR Nos. 11-2006 and 4-2010 on the

accreditation of tax practitioners/agents as a prerequisite to their practice and
representation before the BIR
(Published in Manila Bulletin on December 13, 2010)

RR No. 15-2010

RR No. 16-2010

RR No. 17-2010

Amends certain provisions of RR No. 21-2002, as amended, authorizing the

Commissioner of Internal Revenue to prescribe additional procedural and/or
documentary requirements in connection with the preparation and submission of
financial statements accompanying the tax returns
(Published in Manila Bulletin on December 14 , 2010)

Prescribes the guidelines, rules and procedures in the filing of confidential

information and the investigation of cases arising therefrom
(Published in Manila Bulletin on December 14 , 2010)

Consolidates the regulations implementing RA No. 7646, which authorizes the

Commissioner of Internal Revenue to prescribe the place for payment of internal
revenue taxes by large taxpayers, and prescribes the coverage and criteria for
determining large taxpayers
(Published in Manila Bulletin on December 16 , 2010)

DATE OF ISSUE

January 21, 2010

February 24, 2010

February 26, 2010

February 26, 2010

May 28, 2010

July 12, 2010

July 20, 2010

September 3, 2010

September 13, 2010

October 6, 2010

October 26, 2010

November 18, 2010

December 10, 2010

December 10, 2010

December 10, 2010

December 10, 2010

December 14, 2010