RMC No. 3-2024 — Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President Ferdinand R. Marcos Jr. Digest | Full Text | Annex A | Annex B

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE JAN 1 0 2024

REVENUE MEMORANDUM CIRCULAR NO. 3- 2O24

SUBJECT Ferdinand R. Marcos Jr. Circularizing Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President

TO: : All Internal Revenue Officers and Others Concerned

Ferdinand R. Marcos Jr., both signed by the President on January 5, 2024. 11976, otherwise known as the "Ease of Paying Taxes Act" and the Veto Message of President concerned, attached herewith as Annexes "A and "B" are the copies of Republic Act (RA) No. For the information and guidance of all internal revenue officials, employees and others

Gazette on January 7, 2024; hence, the law will take effect on January 22, 2024, or fifteen days (15) following its publication in the Official Gazette. Please take note that the copy of RA No. 11976 was uploaded/published in the Official

wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular as

Ommissioner of Internal Revenue UMAGUI, JR.

K-1

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION LCTITYN ORDOA JAN 10 2024 TO:31Hm U