Implementation of the Amendments on the Filing of Tax Returns and Payment of taxes and Other Matters Affecting the Declaration of Taxable Income
(Revenue Regulations No. 4-2024, April 11, 2024)
This Tax Alert is issued to inform all concerned on the rules and regulations to implement the amendments on the filing and payment of taxes and other matters affecting the declaration of taxable income, pursuant to Republic Act No. 11976, also known as Ease of Paying Taxes (EOPT) Act.
Effectivity
These Regulations take effect fifteen (15) days following its publication in the Official Gazette or the BIR official website, whichever is applicable. These Regulations were posted on the BIR website on April 12, 2024.