TRAIN Tax Law: Guidelines and Sample Tax Computations

On December 19, 2017, Pres. Rodrigo Duterte signed Republic Act RA 10963 or Tax Reform for Acceleration and Inclusion — more commonly known as the TRAIN law. It provides for the increase in take-home pay of salaried Filipino by reducing income tax rates, while increasing and rationalizing tax rates in various goods and services.

The TRAIN law became effective beginning January 2018. Here are relevant articles related to the TRAIN tax reform and accompanying guidelines issued by the Bureau of Internal Revenue or BIR to address the implementation of the said law.

Sample Tax Computations and BIR Guidelines

Primers on the TRAIN Tax Law of the Philippines

BIR RR, RMO, and Circulars (with PDF download)