Skip to main content
BIR Issuancesby BetterGov.phBeta
Official source
Browse issuances
Revenue Regulations · RR

RR 2-2024

To prescribe the policies and guidelines for the publication of revenue issuances and other information materials of the BIR, pursuant to Section 245(i) of the Tax Code as amended by Republic Act No. 11976 (Ease of Paying Taxes Act).

Bureau of Internal RevenueIndependent research copy
Document type
RR
Number
2
Year
2024
Text quality
Not specified

Document text

Reference copy · verify against the official source
Revenue Regulations No. 2-2024 (issued February 28, 2024) prescribes the BIR's policies and guidelines for the publication of its revenue issuances and other information materials, pursuant to Section 245(i) of the Tax Code as amended by the Ease of Paying Taxes Act (RA 11976). Covered materials include revenue regulations, memorandum circulars and orders, other revenue issuances, taxpayer classifications (including Top Withholding Agents), CBL taxpayers, revised schedules of zonal values, lists and notices of sale of seized, foreclosed and acquired properties, and information materials such as press releases and advisories. Publication may be made through the BIR's official website, the Official Gazette, or a newspaper of general circulation, and the amended rules expressly allow the BIR to use any electronic means of publication.