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.
同类文件 Revenue Memorandum Circulars
- RMC No. 59-2007 — Clarifies the effect of the suspension of RR No. 6-2007, otherwise known as the “Consolidated Regulations on Advance Value-Added Tax on the Sale of Refined Sugar, Amending and/or Revoking All Revenue Issuances Issued to this Effect and for Other Related Purposes” Digest | Full Text(RMC No. 59-2007)
- RMC No. 75-2020 — Extends the deadline for business registration of those into digital transactions under RMC No. 60-2020 Digest | Full Text(RMC No. 75-2020)
- RMC No. 37-2002 — Circularizes the list of Tax Credit Certificates and Disbursement Vouchers for tax refunds issued for the month of August 2002 Digest(RMC No. 37-2002)
- RMC No. 127-2020 — Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020 Digest | Full Text(RMC No. 127-2020)
- RMC No. 15-2011 — Revokes BIR Ruling No. DA-563-2006 issued to Interadent Zahntechnik Phils., Incorporated pursuant to CTA E.B. Case No. 287 Digest | Full Text(RMC No. 15-2011)
- RMC No. 17-2020 — Further extends the deadline for filing/submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) and extends the deadline for submission of Certificate of Compensation Payment (BIR Form No. 2316) and Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) Digest | Ful(RMC No. 17-2020)
- RMC No. 108-2021 — Clarifies certain issues on the utilization of Tax Payment Certificate issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program Digest | Full Text | Annex A | Annex B(RMC No. 108-2021)
- RMC No. 111-2019 — Circularizes the Consolidated Price of Sugar at Millsite for the month of September 2019 Digest | Full Text | Annex A(RMC No. 111-2019)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。