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Revenue Regulations No. 4-2024


This Revenue Regulation implements Sec 22, 34, 51(A) (2)(e), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81,90,91,103,114,128,200 and 248 of the Tax Code of 1997, as amended by Republic Act No. 11976 (Ease of Paying Taxes [EOPT] Act) on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable income. The filing of tax returns shall be done electronically - on any of the available electronic platforms. However, in case of unavailability of the electronic platforms, manual filing of tax returns may be allowed. The civil penalty of 25% of the amount due in case [...]

Revenue Regulations No. 4-20242024-04-17T16:22:46+08:00

Revenue Regulations No. 3-2024


This Revenue Regulation implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes[EOPT] Act), on the relevant provisions of Title IV - Value-Added tax and Title V - Percentage Tax of the Tax Code of 1997, as amended. Under the Regulations, all references to "gross selling price", "gross value in money", and "gross receipts" shall now be referred to as the "GROSS SALES", regardless of whether the sale is for goods under Section 106, or for services under Section 108 of the Tax Code. The term "Invoice" will also now be used instead of Sales/Commetccial Invoices or Official Receipts. [...]

Revenue Regulations No. 3-20242024-04-17T14:03:32+08:00

Revenue Memorandum Circular No. 52-2024


This Circular is being issued to disseminate the availability of the BIR Electronic Tax Clearance System (eTCS) allowing the taxpayer-applicants registered under Revenue Region No. 8A- Makati City being the Pilot Region to use/access it through the Bureau of Internal Revenue (BIR) website under the eServices icon “eTCS”.  In line with the Bureau’s Digital Transformation (DX) Roadmap on elevating taxpayer experience and innovating BIR service processes, eTCS is developed as a web-based system that provides a facility for taxpayer-applicants to conveniently file, pay, and receive Tax Clearance Certificate (TCC).  The TCC types and purposes covered by the eTCS for the pilot [...]

Revenue Memorandum Circular No. 52-20242024-04-13T14:29:15+08:00

Revenue Memorandum Circular No. 51-2024


Guidelines in the Filing of Annual Income Tax Returns and Payment of Taxes Due Thereon for Calendar Year 2023  The Guidelines in the filing of the AITR for the Calendar Year 2023 and the Payment of taxes due thereon are as follows:  Filing of Tax Returns  Electronic Filing and Payment System (eFPS) Filers/Users  Taxes mandated to use the eFPS shall file the AITR electronically and pay the taxes due thereon through the eFPS-Authorizes Agent Banks (AABs) where they are enrolled. The AITRs available in the eFPS are BIR Form Nos. 1700, 1707A, 1701, 1702RT and 1702-EX. BIR Form No. 1702-MX is [...]

Revenue Memorandum Circular No. 51-20242024-04-13T13:46:07+08:00

Revenue Memorandum Circular No. 48-2024


Accordingly, all concerned taxpayers who shall file the return and pay the DST shall accomplish the new version of BIR Form No. 2000, in accordance with the following policies and procedures under the said methods of collecting the DST:  Electronic Documentary Stamp Tax (eDST) System  Policies  All mandated taxpayer-users of the eDST System are required to use the electronic Filing and Payment System (eFPs) in the filing of the DST declaration/return and payment of the corresponding DST.  The DST declaration/return be accomplished separately for the payment of advance deposits and for the declaration of the total DST due from all taxable [...]

Revenue Memorandum Circular No. 48-20242024-04-06T14:10:22+08:00

Revenue Memorandum Circular No. 39-2024


This Circular is issued to announce the availability of BIR Form No. 1701 [Annual Income Tax Return for Individuals (including MIXED Income Earner), Estates and Trust] in the Electronic Filing and Payment System (eFPS). The aforementioned BIR Form shall be filed on or before April 15 of each year covering income for the preceding taxable year.  eFPS users/filers who are mandated and required to file the said return and pay the corresponding tax due thereon, if any, shall use the eFPS Facility effective immediately. Likewise, eFPS users/filers who already filed their BIR Form No. 1701 for the taxable year 2023 using [...]

Revenue Memorandum Circular No. 39-20242024-04-06T15:57:46+08:00

Revenue Memorandum Circular No. 37-2024


The TIN Inquiry thru eMail option is another avenue for taxpayers (TPs) to know their issued  TIN at the convenience of their homes, offices or even in internet cafes. They do not have to go to the Revenue District Office (RDO) just to inquire about on their TIN.  Taxpayers who will inquire on their issued TIN via email shall do the following:  Individual taxpayers  Accomplish the required form (attached hereto as Annex “A”) and provide the complete name, sex at birth, birthday, and active email address;  Take a “Selfie” with a valid government-issued ID, and a separate photo of the valid [...]

Revenue Memorandum Circular No. 37-20242024-03-20T13:42:59+08:00

Revenue Memorandum Circular No. 36-2024


Effective July 1, 2023, the MCIT rate returned to its old rate of Two Percent (2%) based on the gross income of the corporation. In computing the MCIT, the gross of the corporation. In computing MCIT, the gross income shall be divided by 12 months to get the average monthly gross income and apply the rate of 1% for the period January 1 to June 30, 2023 and 2% for the period July 1 to December 31, 2023. For ease of computation, the rates below corresponding to the taxable period of the taxpayer may be used:  Annual Accounting Period  MCIT 2%/1%  [...]

Revenue Memorandum Circular No. 36-20242024-03-12T09:03:21+08:00

Revenue Regulations No. 2-2024


This prescribes the policies and guidelines for the publication of revenue issuances and other information materials of the BIR pursuant to Section 245(i) of the Tax Code, as amended by Republic Act (RA) No. 11976 (Ease of Paying Taxes), to wit: " SEC. 245. Specific Provisions to be Contained in Rules and Regulations. The rules and regulations of the Bureau of Internal Revenue shall, among other things, contain provisions specifying, prescribing or defining: xxx "(i) The manner in which tax returns, information and reports shall be prepared and reported and the tax collected and paid, as well as the conditions under [...]

Revenue Regulations No. 2-20242024-03-05T09:53:36+08:00

Revenue Memorandum Circular No. 33-2024


This Circular is being issued to inform taxpayers and others concerned on the availability of additional/enhanced functionalities of the BIR’s Contact Center Solution and Chatbot Revie. These features aim to improve the Bureau’s assistance to taxpayers through its Customer Assistance Division (CAD), particularly in addressing various tax queries, clarifications, and other tax concerns of the taxpaying public raised through calls and the 24/7 automated chat system. These functionalities include the following:  EAppointment – an online appointment booking system that can be accessed thru Chatbot Revie. It serves as another channel for taxpayers to book an appointment with their Revenue District Office [...]

Revenue Memorandum Circular No. 33-20242024-03-04T13:21:51+08:00
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