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Showing 203 results: BIR issuances issued in 2024

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 56-2024Clarification on the issuance of Electronic Certificate Authorizing Registration relative to One-Time Transaction (ONETT)Apr 17, 2024View
RMC No. 55-2024Extension of the ninety-day period for the actual imposition of Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants prescribed under Revenue Regulations No. 16-2023Apr 15, 2024View
RMC No. 54-2024Amending Revenue Memorandum Circular No. 91-2018 relative to the Taxpayer Identification Number (TIN) issuance to clients of Microfinance Non-Government Organizations (MF-NGOs) and members of cooperatives through Online Registration and Update System (ORUS)Apr 15, 2024View
RMO No. 14-2024Creates Alphanumeric Tax Code (ATC) for Creditable Withholding Tax on Certain Income Payments by Joint Ventures/Consortiums.Apr 12, 2024View
RR No. 8-2024Implements Section 21(b) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayersApr 11, 2024View
RR No. 7-2024Implements Section 113, 235, 236, 237, 238, 242, 243 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirementsApr 11, 2024View
RR No. 6-2024Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on the imposition of reduced interest and penalty rates for micro and small taxpayersApr 11, 2024View
RR No. 5-2024Implements Sections 76(C), 112(C), 112(D), 204(C), 229 and 269(J) of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refundsApr 11, 2024View
RR No. 4-2024Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200, and 248 of the Tax Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act),  on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable incomeApr 11, 2024View
RR No. 3-2024Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV – Value-Added Tax and Title V – Percentage Tax of the Tax Code of 1997, as amendedApr 11, 2024View
RMC No. 53-2024Availability of the revised BIR Registration Forms relative to the implementation of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes (EOPT) Act"Apr 11, 2024View
RMC No. 52-2024Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot regionApr 8, 2024View
RMC No. 51-2024Guidelines in the filing of Annual Income Tax Returns and payment of taxes due thereon for Calendar Year 2023Apr 8, 2024View
RMO No. 13-2024Prescribes the guidelines and procedures on the use of Application for Employment Tracking System (AETS).Apr 3, 2024View
RMC No. 50-2024Lost five (5) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)Apr 3, 2024View
RMC No. 49-2024Circularizing Joint Memorandum Circular No. 2023-003, Series of 2023, issued by the Department of Human Settlements and Urban Development and the National Economic and Development AuthorityApr 3, 2024View
RMC No. 48-2024Prescribing the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018)Apr 2, 2024View
RMC No. 47-2024Contest for the design of the new BIR LogoApr 1, 2024View
RMC No. 46-2024Publishing the updated list of registered manufacturers/importers/exporters of cigarettes, heated tobacco products, vapor products and novel tobacco products with the corresponding product brands/variants and integration of the requirements for compliance purposesApr 1, 2024View
RMC No. 45-2024Circularizing the memorandum dated March 25, 2024 of the Office of the President declaring that work in the government offices on March 27, 2024 is suspended from 12 o’clock in the afternoon onwardsMar 26, 2024View
RMO No. 12-2024Creates Alphanumeric Tax Code (ATC) for Final Withholding Tax on Gross Income Earned by Foreign Nationals Employed and Assigned in the Philippines by Offshore Gaming LicenseMar 25, 2024View
RMC No. 44-2024Circularizing the full text of Proclamation No. 486, titled "Declaring the Month of February of Every Year as 'Tax Awareness Month'"Mar 25, 2024View
RMC No. 43-2024Lost six (6) sets of unused/unissued BIR Form No. 0535 — Taxpayer Information SheetMar 20, 2024View
RMC No. 42-2024CY 2024 BIR Priority Programs and ProjectsMar 19, 2024View
RMC No. 41-2024Policies and guidelines on the launching of the 4th Generation Internal Revenue Stamps for purposes of ordering and inventory planning of importers and local manufacturers of cigarettes, heated tobacco products, and vapor productsMar 18, 2024View