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BIR Form No. 0605

Revenue Memorandum Circular No. 14-2024

2024-02-15T13:25:17+08:00

This memorandum circular advises all taxpayers that effective January 22, 2024, the BIR will cease to collect the Annual Registration Fee (ARF) from business taxpayers. This is in compliance with the Republic Act No 11976 (Ease of Paying Taxes Act). As a result, business taxpayers are exempt from filing BIR Form No. 0605 and paying the Five Hundred Pesos (P500.00) ARF (for new business and annual renewal). Business taxpayers with existing BIR Certificate of Registration (COR) that includes the Registration Fee will retain its validity. They may choose to update/replace their COR at their convenience by surrendering their old COR at [...]

Revenue Memorandum Circular No. 14-20242024-02-15T13:25:17+08:00

Revenue Memorandum Circular No. 15-2024

2024-02-15T13:25:33+08:00

Prescribes the temporary use of BIR Form No. 0605 for the remittance of Creditable Withholding Tax (CWT) by Joint Ventures/Consortiums under Revenue Regulations (RR) No. 14-2023 while waiting for the finalization of the revised BIR Form No. 1601-EQ [Quarterly Remittance Return of Creditable Income Taxes (Expanded)], which shall include the additional Alphanumeric Tax Code (ATCs) for the different new CWT rates.  All concerned joint ventures/consortiums shall comply with the following procedures in remitting the CWT prescribed by RR No. 14-2023:  BIR Form No. 0605 (Payment Form) shall be accomplished using only the electronic Filing and Payment System (eFPs) or the eBIRForms [...]

Revenue Memorandum Circular No. 15-20242024-02-15T13:25:33+08:00

BIR Advisory: Annual Registration Fee (ARF)

2024-01-09T17:40:11+08:00

Effective January 22, 2024, the Bureau of Internal Revenue (BIR) will cease collecting the Annual Registration Fee (ARF) from business taxpayers. This change complies with the Republic Act No. 11976, the “Ease of Paying Taxes Act”. As a result, business taxpayers are exempt from filing BIR Form No. 0605 and paying the Five Hundred Pesos (PHP 500.00) ARF on or before January 31 every year. Business taxpayers with existing BIR Certificate of Registration (COR) that includes the Registration Fee will retain its validity. These taxpayers may choose to update/replace their COR at their convenience. This can be done at the Revenue [...]

BIR Advisory: Annual Registration Fee (ARF)2024-01-09T17:40:11+08:00

Revenue Memorandum Circular No. 78-2023

2023-08-07T04:44:31+08:00

BIR issued RMC No. 78-2023 Prescribing the Administrative Requirements for Importers and Manufacturers of Raw Materials, Apparatus or Mechanical Contrivances, and Equipment Specially Used for the Manufacture of Heated Tobacco Products and Vapor Products. Importers or manufacturers of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of HTPs and Vapor Products are required to comply with the following requirements:  Application for a Permit to Operate as an importer or manufacturer of raw materials, apparatus or mechanical contrivances, and equipment specially used for the manufacture of HTPs and Vapor Products. - Applicant shall file his/her application in [...]

Revenue Memorandum Circular No. 78-20232023-08-07T04:44:31+08:00
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