Revenue Memorandum Circular · RMCLocal / special laws circularized

RMC No. 44-2024

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Document type: RMC
Number: 44
Year: 2024
Text quality: ok

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REVENUE MEMORANDUM CIRCULAR NO. 44-2024 issued on March 25, 2024 circularizes the full text of Proclamation No. 486, titled "Declaring the Month of February of Every Year as ‘Tax Awareness Month’”. The Bureau of Internal Revenue (BIR) is directed to lead, coordinate, and supervise the observance of the Tax Awareness Month, and identify the programs, activities and projects for the celebration thereof. All agencies and instrumentalities of the National Government, including government-owned or -controlled corporations, government financial institutions, and state universities and colleges are directed, and all local government units, non-government organizations, as well as the private sector, are encouraged to render the necessary support and assistance to the BIR, and to actively participate in the observance of the Tax Awareness Month.

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Issuance analysis

Structured from the available issuance text · Local / special laws circularized

RMC No. 44-2024, issued March 25, 2024, circularizes the full text of Proclamation No. 486, which declares February of every year as 'Tax Awareness Month.' The BIR is directed to lead, coordinate, and supervise the observance and to identify the programs, activities, and projects for the celebration. Government agencies, GOCCs, GFIs, and state universities and colleges are directed to support the BIR, while local government units, NGOs, and the private sector are encouraged to actively participate.

Purpose

To publicize Proclamation No. 486, which declares February of every year as 'Tax Awareness Month,' and to convey the directive that the BIR lead the observance while government instrumentalities render support and other sectors actively participate.

In brief

RMC No. 44-2024 circularizes Proclamation No. 486 declaring February of every year as 'Tax Awareness Month,' with the BIR leading the observance and government agencies directed to support it.

Keywords

Tax Awareness MonthProclamation No. 486FebruaryBIR-led observancegovernment agencies and private sector participationtaxpayer education / public awareness

Key points

RMC No. 44-2024, issued on March 25, 2024, circularizes the full text of Proclamation No. 486 declaring February of every year as 'Tax Awareness Month.'
The BIR is directed to lead, coordinate, and supervise the observance of the Tax Awareness Month.
The BIR is tasked to identify the programs, activities, and projects for the celebration of Tax Awareness Month.
All agencies and instrumentalities of the National Government, including GOCCs, government financial institutions, and state universities and colleges, are directed to render the necessary support and assistance to the BIR.
Local government units, non-government organizations, and the private sector are encouraged to support the BIR and actively participate in the observance of the Tax Awareness Month.

Affected taxpayers

The circular names National Government agencies and instrumentalities, GOCCs, government financial institutions, and state universities and colleges (directed), and local government units, NGOs, and the private sector (encouraged), rather than imposing obligations on specific taxpayer groups.