Availability of the “Taxpayer Classification Inquiry” Functionality in the Online Registration and Update System (ORUS) Pursuant to the provisions of Republic Act No. 11976, otherwise known as “Ease of Paying Taxes (EOPT) Act”, and pursuant to Revenue Regulations No. 8-2024, taxpayers shall be classified into Micro, Small , Medium and Large Taxpayers, based on their annual gross sales from their business, to wit: In Relation to the foregoing, this Circular is hereby issued to announce the availability of the 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 their website and follow the procedures below:
Availability of the Alphalist Data Entry and Validation Module (Version 7.3) and its Updated File Structures and Standard File Naming Convention This Circular is hereby issued to inform all concerned taxpayers that the updated version of the Alphalist Data Entry and Validation Module (Version 7.3) is now available for use and can be downloaded from the website of the Bureau of Internal Revenue at www.bir.gov.ph. The enhanced version now includes the Alphanumeric Tax Codes (ATCs) that were not included in the previous version of the module. Moreover, those taxpayers with their own extract program shall strictly observe the attached revised file structures and standard naming convention.
Providing Clarifications and Guidance on Section 6 of Revenue Regulations No. 4-2024 on the Repeal of Section 34 (K) of the National Internal Revenue Code of 1997, as Amended This Circular is hereby issued to provide clarification and guidance on the amendments introduced by Republic Act No. 11976 otherwise known as the “Ease of Paying Taxes (EOPT) Act”, particularly on the repeal of Section 34 (K) of the National Internal Revenue Code (Tax Code) of 1997, as amended. The amendment is implemented through Section 6 of Revenue Regulations No. 4-2024. Quoted hereunder is the provision of Section 34(K) of the Tax Code, as amended:
Implementing Section 21(b) of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act”, on the Classification of Taxpayers SECTION 1. Scope – Pursuant to the provisions of Sections 244 and 24 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”, these Regulations are hereby promulgated to implement Section 21(b) of the Tax Code on the classification of taxpayers. SECTION 2 Coverage and Classification of Taxpayers – Taxpayers shall be classified, and be covered by these Regulations, as follows: For purpose of classification of taxpayers under these Regulations, gross sales shall refer to total sales revenue, net of VAT, if applicable, during the taxable year, without and income any other deductions. Gross Sales
Implementing Sections 113,235,236,268,242,243 of the National Internal Revenue Code of 1997, as Amended by Republic Act No 11976, otherwise known as the “Ease of Paying Taxes Act”, on the Registration Procedures and Invoicing Requirements Section 1. Scope. – Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”, these Regulations are hereby promulgated to Implement the amendments on Registration Procedures and Invoicing Requirements Tax provisions. Section 2. Definition of Terms, – Invoice may also be serve as a written admission or acknowledgement of the fact that money has been paid and received for the payment of goods or services. 2. Supplementary Document – is a written document, other than sales or commercial invoice, which serves as source of
Implementing Section 45 of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act”, on Imposition of Reduced Interest and Penalty Rates for Micro and Small Taxpayers SECTION 1. Scope – Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”, these Regulations are hereby promulgated to implement Section 45 of the EOPT Act on the imposition of reduced interest and penalty rates for micro and small taxpayers. SECTION 2. Coverage – These Regulations shall cover micro and small taxpayers as classified under Section 21 (B) of the Tax Code, as amended by the EOPT Act, to wit: Section 3 Imposition of Civil Penalties – There shall be imposed, in addition to the tax required
Implementing Sections 76(C), 112(C), 112(D), 204(C), 229, and 269(J) of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes Act”, on Tax Refunds SECTION 1. Scope. – Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997, as amended (Tax Code), in relation to Section 47 of Republic Act (RA) No 11976, otherwise known as the “Ease of Paying Taxes (EOPT) Act”, these Regulations are hereby promulgated to implement Section 112(C) of the Tax Code on the Risk-based approach in verifying VAT refund claims, Section 112(D) of the Tax Code on the liabilities in case of disallowance by the Commission on Audit (COA), Section 76(C) of the Tax Code on the refund of unutilized excess income tax credit in case of dissolution
Implementing Sections 22,34,51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81 ,90, 103, 114, 128, 200 and 248 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 11976, Otherwise Known as the “Ease of Paying Taxes Act”, on the Filing of Tax Returns and Payment of Taxes and Other Matters Affecting the Declaration of Taxable Income. SECTION 1. Scope – Pursuant to the provision of Sections 244, 245, of the National Internal Revenue Code of 1997 (Tax Code), as amended, in relation to Section 47 of Republic Act (RA) No. 11976, Otherwise Known as the “Ease of Paying Taxes Act” (EOPT), these Regulations are hereby promulgated to implement Sections 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 on: SECTION 2. Definition of Terms. – When used in these Revenue Regulations, the following terms shall
Implementing the amendments Introduced by Republic Act No. 11976, Otherwise Known as the “Ease of Paying Taxes Act”, on the Relevant Provisions of Title IV – Value-Added Tax (VAT) and Title V – Percentage Tax of the National Internal Revenue Code of 1997, as amended (Tax Code) Amendments – The following words, phrases, or actions shall now be uniformly applied to the provisions affected under Revenue Regulations (RR) No. 16-2005 and its subsequent amendments: Specific Amendments to Sale or Exchange of Service Under Section 108 of the Tax Code. – Section 4.108-1, 4.108-4, and 4.108-6 of RR No. 16-2005, as amended, shall now be read as follows: “SEC. 4.108-1. VAT on the Sale of Services and Use or Lease of Properties. – Sale or exchange of services, as well as the use or lease of properties, as defined in Section 108(A) of the Tax Code shall be subject to VAT,
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 Republic Act. No. 11976, Otherwise Known as the “Ease of Paying Taxes Act”. SECTION 1. Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code of 1997 (Tax Code) as amended, in relation to Sections 40 and 47 of Republic Act (RA) No. 11976, otherwise known as the “Ease of Paying Taxes Act”, these Regulations are hereby promulgated to implement Section 245(i) of the Tax Code, as amended by the said Act, which reads: “SEC 40. Section 245 of the National Internal Revenue Code of 1997, as amended is hereby amended to read as follows: “SEC. 245. Specific Provisions to be Contained in Rules and Regulations. – The rules
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