Revenue Memorandum Circular No. 27-2024


This Circular prescribes the updated Checklist of Documentary Requirements (Annexes) for registration-related frontline services. The Bureau of Internal Revenue (BIR) shall only process applications or requests with complete documentary requirements and shall not process deficient or incomplete applications or requests, pursuant ti Paragraph 2 of Rule VII, Section 2(b) of the Implementing Rules and Regulations of Republic Act No. 11032, otherwise known as the "Ease of Doing Business and Efficient Government Delivery act of 2018".