Publication of BIR issuances is an important aspect of the regulatory framework governing taxation. It supports a fair and transparent approach to making the public aware of the new tax rules and regulations. Historically, there has been no specific provision in the National Internal Revenue Code of 1997 as to the manner of publication by the BIR. However, upon the passage of Republic Act 11976, otherwise known as the Ease of Paying Taxes Act, Section 245 thereof provides guidance on publication, which specifically reads in part as follows:
“Section 245(i). For purposes of publication, the Bureau of Internal Revenue may make use of any electronic means of publication in the Official Gazette or its official website.”
Further, Section 3 of Revenue Regulation 2-2024 states that in line with the objective of modernization of tax administration and continuous enhancement of operational efficiency and effectiveness, the BIR may publish (electronically, or otherwise) the BIR issuances to implement and/or clarify relevant tax laws, rules and regulations, through the BIR’s official website, official gazette, or newspaper of general circulation.
On July 30, 2024, the BIR issued RMC 84-2024 clarifying certain issues relating to the publication of the BIR revenue issuances and other information materials.
Section 245 of the Tax Code, as amended by the EOPT Law, allows the publication of BIR revenue issuances to be published through any of the following means:
1. BIR’s official website; or
2. Official Gazette
In light of the aforementioned, all BIR revenue issuances issued after the effectivity of RR 2-2024, or March 4, 2024, may be published on the BIR’s official website in compliance with Section 245 of the Tax Code.
The said RMC took effect immediately from its issuance.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants