This issuance clarifies certain issues relating to the publication of the Bureau of Internal Revenue (BIR) revenue issuances and other information materials, considering the passage of RA No. 11976 otherwise known as (EOPT Law).
Section 245 of the National Internal Revenue Code of 1997 (Tax Code), as amended by the EOPT Law, allows the publication of BIR revenue issuances through any of the following means:
- BIR’s official website, or
- Official Gazette
In compliance with Section 47 of the EOPT Law, the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, issued RR No. 2- 2024 for the effective implementation of the same, which was made effective on March 4, 2024.
In view of the foregoing, all BIR revenue issuances issued after the effectivity of RR No. 2 – 2024, or March 4, 2024, may be published in the BIR’s official website in compliance with Section 245 of the Tax Code.