REVENUE MEMORANDUM CIRCULAR NO. 117-2024 issued on October 18, 2024, announces the availability of the revised BIR Form No. 1900 [Application for Permit to Use Loose-Leaf Books of Accounts/ Invoices and Other Accounting Records] October 2024 (ENCS). The said revised BIR Form is now available for download on the BIR Website (www.bir.gov.ph).