Implementing rules on Value-Added Tax and Percentage Tax provisions pursuant to TRAIN Law.
In accordance with the provisions listed on Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, amended within Section 84 of RA No. 10963, also known as Tax Reform for Acceleration and Inclusion (TRAIN Law) are the implementing rules when it comes to Value-Added Tax and Percentage Tax provisions.
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