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RMC No. 84-2024: Clarification on the publication of revenue issuances under Section 245 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act,” as implemented by Revenue Regulations No. 2-2024

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Summary

RMC No. 84-2024 clarifies the publication of revenue issuances under Section 245 of the Tax Code, as amended by RA No. 11976 (EOPT Act) and implemented by RR No. 2-2024.

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Key points

  1. Means of publication. As amended by the EOPT Law, Section 245 allows publication of BIR revenue issuances on the BIR’s official website or in the Official Gazette.
  2. RR No. 2-2024. Under Section 47 of the EOPT Law, the Secretary of Finance, on the Commissioner’s recommendation, issued RR No. 2-2024, effective March 4, 2024.
  3. Issuances covered. Revenue issuances issued after the effectivity of RR No. 2-2024, or March 4, 2024, may be published on the BIR’s official website.

Deadlines and effectivity

  • RR No. 2-2024 effective March 4, 2024

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRR No. 2-2024

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.