BIR Revenue Regulations No.10-2021

BIR Revenue Regulations No.10-2021

Amending Pertinent Provisions of Section 10 under Revenue Regulations
No. 20-2018, relative to the outright exemption granted to the exportation
of Sweetened Beverages products.

BIR Revenue Regulations No. 9-2021

BIR Revenue Regulations 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)