Introduction

REVENUE MEMORANDUM CIRCULAR NO. 117-2024

This Circular is issued to inform taxpayers and others concerned on the availability of the revised Bureau of Internal Revenue (BIR) Form No. 1900 [Application for Permit to Use Loose-Leaf Books of Accounts/Invoices and Other Accounting Records] October 2024 (ENCS), hereto attached as Annex “A”. The said revised BIR Form is now available for download in the BIR website (www.bir.gov.ph)
 
All internal revenue officers, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.