BUREAU OF INTERNAL REVENUE

2015 REVENEU REGULATION

Prescribes the use of non-thermal paper for all Cash Register Machines/Point-of-Sales Machines

int-of-Sales Machines and other invoice/receipt generating machine/software

2015 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.
RR No. 1-2015

RR No. 2-2015

RR No. 3-2015

RR No. 4-2015

RR No. 5-2015

SUBJECT MATTER
Further amends RR Nos. 2-98 and 3-98, as last amended by RR Nos. 5-2008,
5-2011 and 8-2012, relative to "De Minimis Benefits"
(Published in Manila Bulletin on January 6, 2015)
Amends pertinent provisions of Revenue Regulations (RR) No. 2-2006 and RR
No. 11-2013 with respect to the submission of copies of BIR Form Nos. 2307
and 2316
(Published in Manila Bulletin on March 6, 2015)
Implements the provision of RA No. 10653, more particularly on the increase to
P 82,000.00 of the total amount of exclusion from gross income for 13th month
pay and other benefits, effectively further amending the pertinent provisions of
RR No. 2-98
(Published in Manila Bulletin on March 16, 2015)
Amends further Section 2 of RR No. 13-08, as amended by RR No. 13-2013,
relative to the definition of raw sugar and raw cane sugar for Value-Added Tax
purposes
(Published in Manila Bulletin on March 16, 2015)
Amends RR No. 6-2014 and imposes penalties to taxpayersmandatorilycovered
byeFPSoreBIRFormswhofailed to file tax returns under the electronic systems of the

BIR

RR No. 6-2015

RR No. 7-2015

(Published in Manila Bulletin on March 19, 2015)

Implements regulations imposing advance Business Tax (VAT or Percentage
Tax) payments on sugar and for other related purposes
(Published in Manila Bulletin on April 1, 2015)
Amends further the provision of Section 2.57.2 of Revenue Regulations (RR)
No. 2-98, as amended, particularly Subsection (AA) as introduced by RR No 112014, relative to the income payments on locally-produced raw sugar and other
matters

RR No. 8-2015

(Published in Manila Bulletin on April 1, 2015)

Amends RR No. 6-2015 on the definition of raw cane sugar for purposes of the
imposition of advance business tax (Value-Added Tax or Percentage Tax) and
for other related purposes

RR No. 9-2015

(Published in Manila Bulletin on May 28, 2015)

Amends Section 9 of RR No. 7-2014 relative to the affixture of internal revenue
stamps on imported and locally-manufactured cigarettes and the use of the
Internal Revenue Stamp Integrated System (IRSIS)

RR No. 10-2015

(Published in Manila Bulletin on September 4, 2015)

Prescribes the use of non-thermal paper for all Cash Register Machines/Pointof-Sales Machines and other invoice/receipt generating machine/software

RR No. 11-2015

RR No. 12-2015

RR No. 13-2015

RR No. 14-2015

(Published in Manila Bulletin on September 22, 2015)

Amends Sections 2 and 7(6) of Revenue Regulations (RR) No. 7-2010, as
amended by RR No. 8-2010
(Published in Manila Bulletin on October 1, 2015)
Amends Section 8 (Transitory Provisions) of Revenue Regulations (RR) No. 102015
(Published in Manila Bulletin on October 8, 2015)
Amends further the provisions of Section 2.57.2 of Revenue Regulations (RR)
No. 2-98, as amended by RR No. 7-2015
(Published in Manila Bulletin on October 30, 2015)
Amends Section 2 of Revenue Regulations (RR) No. 12-2015 in relation to RR
No. 10-2015

RR No. 15-2015

(Published in Manila Bulletin on November 10, 2015)

Amends Sections 4.109-1 (B)(1)(s), (t) and (u) of RR No. 16-2005, as amended,
relative to sale, importation or lease of passenger or cargo vessels and aircraft,
including engine, equipment and spare parts thereof for domestic or
international transport operations
(Published in Manila Bulletin on December 29, 2015)

DATE OF ISSUE
January 5, 2015

March 5, 2015

March 13, 2015

March 13, 2015

March 17, 2015

March 31, 2015

March 31, 2015

May 27, 2015

September 2, 2015

September 21, 2015

September 29, 2015

October 7, 2015

October 29, 2015

November 9, 2015

December 28, 2015