RR No. 2-2024: Prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by RA No. 11976 (Ease of Paying Taxes Act)

Summary

RR No. 2-2024 prescribes policies and guidelines for publishing revenue issuances and other BIR information materials under Section 245(i) of the Tax Code, as amended by RA No. 11976 (Ease of Paying Taxes Act).

Key points

1. Legal basis. Section 245(i) now covers publication of information required to be published under any laws, rules and regulations. The BIR may use electronic means of publication in the Official Gazette or its official website.
2. Materials covered. These include Revenue Regulations, Memorandum Circulars, Memorandum Orders and other revenue issuances. They also include classification of taxpayers such as Top Withholding Agents, cannot be located (CBL) taxpayers, Revised Schedules of Zonal Values, lists and notices of sale of seized, foreclosed and acquired properties, and press releases, advisories and flyers.
3. Means of publication. The BIR may publish these electronically or otherwise through its official website, the Official Gazette, or a newspaper of general circulation.

Who is affected

• Taxpayers affected by BIR issuances and information materials

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