With the issuance of RR No. 4-2023, the exception for barangays is lifted. As a result, barangays are now included in the list of taxpayers required to file their tax returns using the eBIR Forms.
The Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 3-2023 to inform all concerned on the amendments on the VAT rules applicable to Registered Export Enterprises (REEs) pursuant to Revenue Regulations (RR) No. 16-2005 as amended by RR No. 21-2021, implementing Sections 294(E) and 295(D), Title XIII of the Tax Code as amended by Republic Act No. 11534, also known as the CREATE Act and its Implementing Rules and Regulations.
With the heat of the summer sun amid long lines in government offices, taxpayers can now be assured that transacting with the Bureau of Internal Revenue (BIR) may be done with a few clicks online, at the comfort of their homes and offices.
The BIR has issued Revenue Memorandum Circular (RMC) No. 43 – 2023 on filing of an appeal against the Final Decision on Disputed Assessment (FDDA) last April 14, 2023. To note, the FDDA pertains to the final decision of the Commissioner of Internal Revenue (CIR) or his duly authorized representatives on the protest of Final Letter of Demand/Final Assessment Notice (FLD/FAN).
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 40-2023 last March 29, 2023, announcing the availability of the offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.4.
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 29-2023 last March 10, 2023, relative to RMC No. 98-2010 which prescribed the guidelines and procedures regarding unserved Letters of Notice, Letters of Authority and Tax Verification Notices concerning taxpayers which could not be located (CBL) in their registered addresses.
Through Revenue Memorandum Circular (RMC) No. 41-2023, the Bureau of Internal Revenue (BIR) announced the publishing of BIR information materials made easily accessible on its official website. These materials are published to guide taxpayers in filing their applicable tax returns and in paying their taxes.
In prior years, due to the pandemic, policies and guidelines were adopted for the filing and payment of taxes to adapt to the new normal. Thus, it is a welcome development that the Bureau of Internal Revenue (BIR) announced the same arrangement for calendar year 2022 through the issuance of Revenue Memorandum Circular No. 32-2023.