BUREAU OF INTERNAL REVENUE

2011 REVENUE REGULATION

2011 BUREAU OF INTERNAL REVENUE

REVENUE REGULATION
RR NO.

SUBJECT MATTER

RR No. 1-2011
Defines the tax treatment of income earnings and money remittances of an
Overseas Contract Worker or Overseas Filipino Worker
(Published in Manila Bulletin on February 26, 2011)

RR No. 2-2011

Prescribes the filing of Income Tax Return and/or Annual Information Return by
individuals, including estates and trusts
(Published in Manila Bulletin on March 4, 2011)

RR No. 3-2011

Provides the policies, guidelines and procedures on the application for change
in accounting period
(Published in Manila Bulletin on March 9, 2011)

RR No. 4-2011

Prescribes the rules on the proper allocation of costs and expenses amongst
income earnings of banks and other financial institutions for Income Tax
reporting purposes
(Published in Manila Bulletin on March 17, 2011)

RR No. 5-2011

Further amends RR Nos. 2-98 and 3-98, as last amended by RR No. 5-2008,
with respect to "De Minimis Benefits"
(Published in Manila Bulletin on March 18, 2011)

RR No. 6-2011

Suspends the implementation of RR No. 2-2011

(Published in Manila Bulletin on March 18, 2011)

RR No. 7-2011

Prescribes the policies in the tax treatment of campaign contributions and

expenditures
(Published in Manila Bulletin on June 17, 2011)

RR No. 8-2011

Amends certain provisions under Annex A of RR No. 23-2003 relative to the

revised tax classification of new brands of alcohol products and variants thereof
(Published in Manila Bulletin on June 23, 2011)

RR No. 9-2011

Amends RR No. 3-2011 relative to the policies, guidelines and procedures on

the application for change in accounting period
(Published in Manila Bulletin on July 1, 2011)

RR No. 10-2011

Amends certain provision of RR No. 16-2005, as amended by RR No. 4-2007,

otherwise known as the "Consolidated Value-Added Tax Regulations of 2005",
as amended
(Published in Manila Bulletin on July 9, 2011)

RR No. 11-2011

Defines gross receipts for Common Carrier's Tax for international carriers
pursuant to Section 118 of the Tax Code, amending Section 10 of RR No. 152002
(Published in Manila Bulletin on July 22, 2011)

RR No. 12-2011

Prescribes the reportorial requirement for establishments leasing or renting out

spaces for commercial activities
(Published in Manila Bulletin on July 27, 2011)

RR No. 13-2011

Implements the tax provisions of Republic Act No. 9856, otherwise Known as
The Real Estate Investment Trust Act of 2009
(Published in Manila Bulletin on July 27, 2011)

RR No. 14-2011

Amends certain provision of RR No. 5-2000, as amended, prescribing the

regulations governing the manner of the issuance of Tax Credit Certificates and
the conditions for their use, revalidation and transfer
(Published in Manila Bulletin on August 5, 2011)

RR No. 15-2011

RR No. 16-2011

Amends Section 5 of Revenue Regulations No. 12-2011

(Published in Manila Bulletin on September 2, 2011)

Increases the amount of threshold amounts for sale of residential lot, sale of
house and lot, lease of residential unit and sale or lease of goods or properties
or performance of services covered by Section 109 (P), (Q) and (V) of the Tax
Code of 1997, as amended, thereby amending certain provisions of RR No. 162005, as amended, otherwise known as the Consolidated VAT Regulations of
2005
(Published in Manila Bulletin on November 2, 2011)

RR No. 17-2011

Implements the tax provisions of Republic Act No. 9505, otherwise known as the
Personal Equity and Retirement Account (PERA) Act of 2008
(Published in Manila Bulletin on November 2, 2011)

RR No. 18-2011

Provides the penalties for violation of the requirement that Output Tax on the
sale of goods and services should be separately indicated in the sales invoice or
official receipt
(Published in Manila Bulletin on November 23, 2011)

RR No. 19-2011

Prescribes the new Income Tax forms

(Published in Manila Bulletin on December 12, 2011)

DATE OF ISSUE
February 24, 2011

March 2, 2011

March 7, 2011

March 15, 2011

March 16, 2011

March 16, 2011

June 14, 2011

June 21, 2011

June 29, 2011

July 7, 2011

July 20, 2011

July 25, 2011

July 25, 2011

July 29, 2011

August 31, 2011

October 28, 2011

October 28, 2011

November 21, 2011

December 9, 2011