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Showing 203 results: BIR issuances issued in 2024

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 23-2024Availability of BIR Form No. 1701A in the Electronic Filing and Payment System (eFPS)Feb 12, 2024View
RMC No. 22-2024Availability of BIR Form No. 1702-EX January 2018 (ENCS) v2 in the Electronic Filing and Payment System (eFPS)Feb 12, 2024View
RMC No. 21-2024Clarification on the answer to Question No. 31 of Revenue Memorandum Circular No. 49-2022 in relation to Revenue Regulations No. 4-2022, implementing Section 295(F) of the National Internal Revenue Code (Tax Code) of 1997, as amended by Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises Act or CREATE ActFeb 7, 2024View
RMO No. 04-2024Creates Alphanumeric Tax Code (ATC) for Creditable Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsFeb 5, 2024View
RMO No. 03-2024Prescribes the Bureau of Internal Revenue's (BIR) Anti-Counterfeit and Anti-Piracy (ACAP) PolicyFeb 5, 2024View
RMC No. 20-2024Lost one (1) pad of unused/unissued BIR Form No. 2324 — Certificate of AvailmentFeb 5, 2024View
RMC No. 19-2024Clarifying the tax treatment of interest expense paid or incurred on indebtedness in connection with the taxpayer's profession, trade or business and other related mattersFeb 5, 2024View
RMC No. 18-2024Availability of BIR Form Nos. 1700 and 2000 in the Electronic Filing and Payment System (eFPS)Jan 31, 2024View
RMC No. 17-2024Publishing the full text of the November 29, 2023 letter from the Food and Drug Administration of the Department of Health endorsing updates to the List of VAT-Exempt Products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)Jan 26, 2024View
RMC No. 16-2024Extension of the deadline for the submission of alphabetical list of employees/payees from whom taxes were withheldJan 26, 2024View
RMC No. 15-2024Temporary use of BIR Form No. 0605 for the Remittance of Creditable Withholding Tax by Joint Ventures/Consortiums under Revenue Regulations No. 14-2023Jan 25, 2024View
RMC No. 14-2024Payment of Annual Registration Fee pursuant to Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act"Jan 24, 2024View
RMC No. 13-2024Clarification on the treatment of retirement benefits expense for financial reporting and tax purposesJan 22, 2024View
RMC No. 12-2024Clarifies the treatment of foreign currency transactions for financial reporting and internal revenue tax purposesJan 22, 2024View
RMC No. 11-2024Clarifying the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as amended, Revenue Regulations (RR) No. 19-86, as amended, and RR No. 02-98, as amendedJan 22, 2024View
RMC No. 10-2024Announcing the availability of Branch Account Registration in Online Registration and Update SystemJan 22, 2024View
RMO No. 02-2024Amends the Customer Satisfaction Survey Form prescribed under RMO No. 37-2023Jan 16, 2024View
RR No. 1-2024Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposesJan 15, 2024View
RMC No. 9-2024Surcharge computed in the filing of an amended return in the electronic Filing and Payment System (eFPS)Jan 15, 2024View
RMC No. 8-2024Clarifying the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsJan 15, 2024View
RMC No. 7-2024Reversion of the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amendedJan 11, 2024View
RMO No. 01-2024Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit programJan 10, 2024View
RMC No. 6-2024Publishing the full text of the Joint Administrative Order No. 001-2023 guidelines to implement Sections 305, 306, 307, and 308 of the National Internal Revenue Code of 1997, as amended by the Republic Act No. 11534, otherwise known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for Cooperatives; and full text of Fiscal Incentives Review Board (FIRB) – Advisory No. 017-2023 regarding the availability of the updated templates for the Annual Tax Incentives Report and Annual Benefits Report of Cooperatives (FIRB Form No. 3003AS v2.1 dated 6 October 2023)Jan 10, 2024View
RMC No. 5-2024Further clarifying the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. v. Commissioner of Internal Revenue, GR. No. 22668, dated August 30, 2022Jan 10, 2024View
RMC No. 4-2024Revised People's Freedom of Information (FOI) Manual for the BIR and updated List of FOI receiving officersJan 10, 2024View