REVENUE REGULATIONS

Issued on the 1st

Semester of 2021

Bureau of Internal Revenue

Revenue Region No. 9B-LaQueMar
Revenue District Office No. 057
Biñan City, West Laguna
Agenda
What we'll discuss today

Revenue Regulation (RR) Nos.

1 to 13 - 2021
 Revenue Regulation
No. 1 - 2021
Implements the tax incentives and fee
privileges for the procurement,
importation, donation, storage, transport,
deployment and 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)
RR No. 1 - 2021
Exemption on Value Added Tax (VAT), Excise Tax and Donor’s
Tax of the following:
Procurement, importation, donation, storage, transport,
deployment, and administration of COVID-19 vaccines through
the COVID-19 Vaccination Program by:

National Government (through DOH and the

National Task Force Against COVID-19)

Any of the political subdivisions of the State

Private entities and international humanitarian

organizations
RR No. 1 - 2021
For the purpose of qualifying for exemption from VAT, Excise
Tax and Donor’s Tax, the previously mentioned entities availing
of the exemption must present the following:

a. Certified true copy of the COVID-19 vaccine procurement

agreement/multi-party agreement, as may be applicable. The
multi-party agreement on the procurement by the Local
Government Units (LGUs) and private entities shall include the
DOH and the relevant supplier of the COVID-19 vaccine;

b. Certified true copy of the COVID-19 vaccine’s Certificate of

Product Registration or Emergency Use Authorization (EUA)
issued by the Food and Drug Administration (FDA);
RR No. 1 - 2021
For the purpose of qualifying for exemption from VAT, Excise
Tax and Donor’s Tax, the previously mentioned entities availing
of the exemption must present the following:
c. “Sworn Declaration” from the taxpayer-
buyer/importer/doner that the COVID-19 vaccines shall not be
intended for resale or other commercial use and shall be
distributed without consideration from persons to be
vaccinated, in accordance with the COVID-19 Vaccination
Program of the National Government. For private entities, a
statement shall be included that any such vaccines shall be for
the sole and exclusive use of such entities and their related
parties, if any; and,

d. In addition to the foregoing requirements, the following

shall be presented for COVID-19 vaccines donated to the
abovementioned entities:
RR No. 1 - 2021
i. For the National Government and LGUs - a certified true copy
of the duly accepted Deed of Donations; and

ii. For private entities and international humanitarian

organizations - a certified true copy of the duly accepted Deed of
Donation and/or BIR Form No. 2322 (Certificate of Donation).

Effectivity: January 1, 2021 and shall remain in full force and effect
during the period of the state of calamity under Proclamation No.
1021 dated September 16, 2020 issued by the President of the
Philippines
REVENUE REGULATION
NO. 2-2021
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 Act) to the NIRC
of 1997, as amended, relative to the Final
Tax on certain passive income
(Published in Malaya Business Insight on
April 9, 2021)
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
RR No. 2 - 2021
REVENUE REGULATION
NO. 3 -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), amending
Section 20 of the NIRC of 1997, as amended

(Published in Philippine Star and Malaya

Business Insight on April 9, 2021)
RR No. 3 - 2021
REVENUE REGULATION
NO. 4 -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
RR No. 4 - 2021
RR No. 4 - 2021
RR No. 4 - 2021
RR No. 4 - 2021
RR No. 4 - 2021
RR No. 4 - 2021
RR No. 4 - 2021
REVENUE REGULATION
NO. 5 -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
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
RR No. 5 - 2021
REVENUE REGULATION
NO. 6 -2021
Prescribes additional guidelines for
implementing the tax provisions of the
PERA Act of 2008 effectively amending
pertinent provisions of RR No. 17-2011

(Published in Malaya Business Insight on

April 16, 2021)
RR No. 6 - 2021
RR No. 6 - 2021
RR No. 6 - 2021
REVENUE REGULATION
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, heated
tobacco products, vapor products and
disposition of Excise Tax collection
(Published in Malaya Business Insight on
May 19, 2021)
RR No. 7 - 2021
REVENUE REGULATION
NO. 8 -2021
Amends certain provisions of RR No. 4-2021,
which implemented the VAT and
Percentage Tax provisions under RA No.
11534 (CREATE Act)

(Published in Philippine Star on June 12,

2021)
RR No. 8 - 2021
REVENUE REGULATION
NO. 9 -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
RR No. 9 - 2021
REVENUE REGULATION
NO. 10 -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

(Published in Malaya Business Insight on

June 18, 2021)
RR No. 10 - 2021
REVENUE REGULATION
NO. 11 -2021
Implements the tax exemptions and
privileges granted under RA No. 11523
(Financial Institutions Strategic Transfer
[FIST] Act)
(Published in Malaya Business Insight on
June 24, 2021)
RR No. 11 - 2021
REVENUE REGULATION
NO. 12 -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
(Published in Malaya Business Insight on
June 24, 2021)
RR No. 12 - 2021
RR No. 12 - 2021
RR No. 12 - 2021
RR No. 12 - 2021
RR No. 12 - 2021
REVENUE REGULATION
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

(Published in Malaya Business Insight on

June 24, 2021)
RR No. 13 - 2021
RR No. 13 - 2021
RR No. 13 - 2021
RR No. 13 - 2021
RR No. 12 - 2021
RR No. 12 - 2021
RR No. 12 - 2021
THANK YOU!