Summary
RMC No. 42-2024 prescribes the CY 2024 BIR Priority Programs and Projects, grouped under four strategic thrusts.
Key points
- Excellent service to taxpayers. Programs are implementation of RA No. 11976 (Ease of Paying Taxes Act) and the Taxpayer Awareness Program.
- Highly digital processes. These include the Electronic Invoicing / Receipting and Sales Reporting System (EIS), the Online Withholding System (Project 230X), the Taxpayer Ledger, and electronic filing, payment and submission systems. They also include IRIS, IRSIS for alcoholic products and sweetened beverages, eORB submission and online application of permits.
- Integrity and professionalism. Programs include the Integrity Management Program, re-organization and salary upgrading, expedited recruitment, robust promotion, GAD integration and mental health awareness. They also include capacity building, expansion of ISO Certification and Enterprise Risk Management (ERM).
- Audit and enforcement. Programs include the RAFT and RATE programs, intensified audit and investigation, Oplan Kandado, broadening the tax base including online sellers, and raids on illicit cigarettes and vapes. Others cover collection of delinquent accounts and unpaid taxes, disposal of acquired assets, BEPS-IF legislation, completing the ASEAN Tax Treaty Network, and creating a Transfer Pricing Office.
Deadlines and effectivity
- Programs for CY 2024
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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