Index for EOPT


EOPT Law


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Draft Revenue Regulations

  • Proposed Revenue Regulations Implementing Section 21 (b) of the National Internal Revenue Code of 1997, as Amended by RA No. 11976 (Ease of Paying Taxes) Act, in relation to Classification of Taxpayers. more
  • Proposed Revenue Regulations Implementing the Amendments Introduced by RA No. 11976 (Ease of Paying Taxes) Act on the Filing of Tax Returns and Payment of Taxes and Other Matters Affecting the Declaration of Taxable Income. more
  • Proposed Revenue Regulations Implementing the Amendments Introduced by RA No. 11976, (Ease of Paying Taxes Act), Particularly on the Registration Procedures and Invoicing Requirements Pertaining to Sections 113, 235, 236, 237, 238, 242 and 243 of the National Internal Revenue Code of 1997, as amended and for other purposes. more
  • Proposed Revenue Regulations Implementing the Value-Added Tax (VAT) and Percentage Tax Provisions under the RA No. 11976 (Ease of Paying Taxes) Act. more
  • Proposed Revenue Regulations Prescribing the Policies and Guidelines for the Publication of Revenue Issuances and Other Information Materials of the Bureau of Internal Revenue Pursuant to Section 245(i) of the National Internal Revenue Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes) Act. more
  • Proposed Revenue Regulations on the Imposition of Reduced Interest and Penalty Rates for Micro and Small Taxpayers as Classified under Section 21(B) of the National Internal Revenue Code of 1997, as amended by RA No. 11976 (Ease of Paying Taxes) Act. more
  • Proposed Revenue Regulations Implementing the Various Reforms on Tax Refunds under RA No. 11976 (Ease of Paying Taxes) Act, which introduced amendments to Sections 76(C), 112, 204(C) and 229 of the National Internal Revenue Code of 1997, as amended. more

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Signed Revenue Issuances

Revenue Regulations

No. of Issuance Subject Matter Date of Issue
RR No. 2-2024 
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 RA No. 11976 (Ease of Paying Taxes Act) 
(Published in Manila Bulletin on March 4, 2024)
Digest | Full Text
 February 28, 2024
RR No. 3-2024
Implements the amendments introduced by RA No. 11976 (Ease of Paying Taxes Act), on the relevant provisions of Title IV - Value-Added Tax and Title V - Percentage Tax of the National Internal Revenue Code of 1997, as amended (Tax Code)
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 4-2024
Implements Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 of the NIRC of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the filing of tax returns and payment of taxes and other matters affecting the declaration of taxable income
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 5-2024
Implements Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) of the NIRC of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on tax refunds
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 6-2024
Implements Section 45 of RA No. 11976 (Ease of Paying Taxes Act), on imposition of reduced interest and penalty rates for micro and small taxpayers
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 7-2024
Implements Sections 113, 235, 236, 237, 238, 242, 243 of the NIRC of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the registration procedures and invoicing requirements
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024
RR No. 8-2024
Implements Section 21(b) of the NIRC of 1997, as amended by RA No. 11976 (Ease of Paying Taxes Act), on the classification of taxpayers
(Date Posted: April 12, 2024)
Digest | Full Text
April 11, 2024


Revenue Memorandum Circulars

No. of Issuance
Subject Matter
Date of Issue
RMC No. 3-2024 
Circularizes RA No. 11976 (Ease of Paying Taxes Act) and the Veto Message of President Ferdinand R. Marcos Jr
Digest | Full Text | Annex AAnnex B
 January 10, 2024
RMC No. 14-2024
Ceases the payment of Annual Registration Fee pursuant to Republic Act No. 11976 (Ease of Paying Taxes Act)
Digest | Full Text | Annex A
January 24, 2024
RMC No. 53-2024
Circularizes the availability of the revised Registration Forms relative to the  implementation of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”
Digest | Full Text | Annex AAnnex B | Annex C | Annex D
April 11, 2024
RMC No. 60-2024
Provides clarifications and guidance on Section 6 of RR No. 4-2024 on the Repeal of Section 34 (K) of the NIRC of 1997, as amended
DigestFull Text
May 9, 2024
RMC No. 62-2024
Announces the availability of the "Taxpayer Classification Inquiry" functionality in the Online Registration and Update System
Digest | Full Text
May 16, 2024

 


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New BIR Forms Under the EOPT Law

Form No.
Form Title
Who are Required to File the Form? Filing Date
       

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Advisories

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Announcements

  • The Bureau of Internal Revenue (BIR) shall be conducting a Public Consultation on the proposed Revenue Regulations to implement the Ease of Paying Taxes (EOPT) Act (Republic Act No. 11976) on February 26 to 27, 2024 (8:00 AM to 5:00 PM). Comments on the draft Revenue Regulations (RRs) can be sent via email to eopt@bir.gov.ph on or before March 5, 2024Schedule

 


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Information Materials

  •  Flyer on the Salient Features of the Ease of Paying Taxes (EOPT) Act. Flyer

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