Revenue Memorandum Circular No. 62-2024


Pursuant to the provision of Republic Act No. 11976, otherwise known as "Ease of Paying Taxes (EOPT) Act", and pursuant to Revenue Regulations No. 8-2024, their annual gross sales from their business. In relation to the foregoing, this Circular is hereby issued to announce the availability of functionality for online Taxpayer Classification inquiry in the BIR's Online Registration and Update System (ORUS) through its "BIR Registered Business Search and Taxpayer Classification Inquiry" functionality. To view/inquire on the Taxpayer's Classification under the EOPT Act, taxpayer-applicants shall access ORUS through the ORUS homepage and follow the procedures below. In ORUS Homepage, select the [...]

Revenue Memorandum Circular No. 62-20242024-05-20T15:17:23+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

BIR Advisory: Annual Registration Fee (ARF)


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. 120-2023


Announces the availability, use and acceptance of Digital Taxpayer Identification Number (TIN) ID as additional functionality and feature of the BIR Online Registration and Update System (ORUS) Starting November 21, 2023. The following policies are hereby prescribed relative to the use and acceptance of the BIR Digital TIN ID:   The Digital TIN ID shall serve as reference for the Taxpayer Identification Number of the taxpayer. It shall be honored and accepted as a valid government–issued identification document of the taxpayers for their transaction in government agencies and institutions, local government units, employers, banks, financial institutions and other relying parties, subject to [...]

Revenue Memorandum Circular No. 120-20232023-12-20T11:00:31+08:00
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