RMC No. 14-2024 — Payment of Annual Registration Fee pursuant to Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act" Digest | Full Text | Advisory

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

JAN 2 4 2024

REVENUE MEMORANDUM CIRCULAR NO. J4 - 2OQ4

SUBJECT : Payment of Annual Registration Fee Pursuant to Republic Act No. :11976, otherwise known as the "Ease of Paying Taxes Act

TQ : All Internal Revenue Officials, Employees and Others Concerned

compliance with Republic Act No. 11976, otherwise known as the "Ease of Paying Taxes Act." As a result, business taxpayers are exempt from filing BIR.Form No. 0605 anid paying.the Five Hundred Pesos (PHP 500.00) ARF (for new business and annual and others .concerned, this.Circular is_issued to.advise all business taxpayers that effective January 22, 2024, the Bureau of Internal Revenue (BIR) will cease collecting the Annual Registration Fee (ARF) from business taxpayers. This is in For the information and guidance of all internal revenue officials, employees

renewal).

includes the Registration Fee will retain its validity. These taxpayers may choose to update 1 replace their COR at their convenience. This can be done by surrendering theirold COR at the Revenue District Office where they are registered on or before December 31, 2024. Business taxpayers with existing BIR Certificate of Registration (COR) that

A) in all BIR offices and official social media pages of-the BIR and RDOs. All Revenue District Offices (RDOs) are directed to post the Advisory (Annex

Circular as wide a publicity as possible. All. concerned are hereby enjoined to be guided accordingly and give this

on RO Issioner of Internal Revenue Hae GUI, JR.

H2 BUREAU OF INTERNAL REVENUE NNNTIYN JAN 2 4 2024 CO&DONE O:CTAM

RECORDS MGT.DIVISION