RMC No. 42-2025 — Circularizing the Implementing Rules and Regulations of Title XIII of Republic Act No. 8424, otherwise known as the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066 Digest | Full Text | Implementing Rules and Regulations

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES National Office Building DEPARTMENT OF FINANCE Quezon City APR 2 5 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 4_2 - 2 0 2 5

SUBJECT : Circularizing the Implementing Rules and Regulations of Title

National Internal Revenue Code of 1997, as Amended by Republic Act No. 12066 XIII of Republic Act No. 8424, Otherwise Known as the

TO All Internal Revenue Officials, Employees and Others Concerned

and others concerned, attached as Annex "A" hereof is the Implementing Rules and For the information and guidance of all internal revenue officials, employees

by Republic Act No. 12066. Regulations of Title XIII of the National Internal Revenue Code of 1997, as amended

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

RECORDS MANAGEMENT DIVISION UREAU OF INTERNALREVENU: R teoa g Rv! JMAGUI, JR.

APR 2 5 2025 mmissioner of Internal Revenue

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BY ADMIN UNIt TIME: 3'IS

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BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph