RMC No. 135-2024 — Circularizing Republic Act No. 12066, titled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, And 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes" Digest | Full Text | RA No. 12066

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City PLIVINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO.13 5 - 2 0.2 4

SUBJECT Circularizing Republic Act No. 12066, Entitled "An Act Amending

National Internal Revenue Code of 1997, as Amended, and for Other Purposes" Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269] 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, and 311, and Adding New Sections 135-A, 295-A, 296-A, and 297-A of the

TO All Internal Revenue Officers, Employees and Others Concerned

and for Other Purposes. concerned. attached as Annex "A" hereof is the copy of Republic Act No. 12066. entitled "An Act Amending Sections 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 295-A, 296-A, and 297-A of the Nationai Internal Revenue Code of 1997, as Amended, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, and 311, and Adding New Sections 135-A, For the information and guidance of all internal revenue officials, employees and others

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

ROm LUMAGUI, JR Co ssioner of Internal Revenue

KI -CDM

DEC 1 8 2024

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