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

IREAUOFJNTERNALREVENUE RDS MANAGEMENT DIVISION REPUBLIC OF THE PHILIPPINES F

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City ADMIN UNIT-2 H1. 3 0 2024 2:19

JUL 3 0 2024

REVENUE MEMORANDUM CIRCULAR (RMC) NO0 8 4 2024

SUBJECT 245 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 11976, otherwise known as the "Ease of Paying Clarification on the Publication of Revenue Issuances under Section Taxes Act," as implemented by Revenue Regulations No. 2-2024

TO All Internal Revenue Officials, Employees and Others Concerned

passage of Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" of Internal Revenue (BIR) revenue issuances and other information materials, considering the (EOPT Law). This Circular is issued to clarify certain issues relating to the publication of the Bureau

following means: by the EOPT Law, allows the publication of BIR revenue issuances through any of the Section 245 of the National Internal Revenue Code of 1997 (Tax Code), as amended

1. BIR's official website; or 2. Official Gazette

No. 2-2024 for the effective implementation of the same, which was made effective on March 4, 2024.2 recommendation of the Commissioner of Internal Revenue, issued Revenue Regulations (RR) In compliance with Section 47 of the EOPT Law, the Secretary of Finance, upon

No. 2-2024, or March 4, 2024, may be published in the BIR's official website in compliance with Section 245 of the Tax Code. In view of the foregoing, all BIR revenue issuances issued after the effectivity of RR

possible. All revenue officials concerned are enjoined to give this Circular as wide a publicity as

This Circular shall take effect immediately.

issioner of Internal Revenue D LUMAGUI, JR.

K-1-ACGM

: January 5. 2024. 2 Published in Manila Bulletin on March 4, 2024.