REVENUE MEMORANDUM CIRCULAR NO. 3-2024 issued on January 10, 2024 circularizes
Republic Act (RA) No. 11976 (Ease of Paying Taxes [EOPT] Act), together with the Veto Message
both signed by President Ferdinand R. Marcos Jr. on January 5, 2024.
               The following Sections of the National Internal Revenue Code (NIRC) were amended
under the EOPT Act:
               a.      Section 21. Sources of Revenue and Classification of Taxpayers
               b.      Section 22. Definitions
               c.       Section 51. Individual Returns
               d.      Section 56. Payment and Assessment of Income Tax for Individuals and
                        Corporations
               e.      Section 57. Withholding of Tax at Source
               f.       Section 58. Returns and Payment of Taxes Withheld at Source
               g.      Section 76. Final Adjustment Return
               h.      Section 77. Place and Time of Filing and Payment of Quarterly Corporate Income
                        Tax
               i.       Section 81. Filing of Return and Payment of Taxes Withheld
               j.       Section 90. Estate Tax Returns
               k.      Section 91. Payment of Tax
               l.       Section 103. Filing of Return and Payment of Tax
               m.     Section 106. Value-Added Tax on Sale of Goods or Properties
               n.      Section 108. Value-Added Tax on Sale of Services and Use or Lease of Properties
               o.      Section 109. Exempt Transactions
               p.      Section 110. Tax Credit
               q.      Section 112. Refunds of Input Tax
                r.      Section 113. Invoicing and Accounting Requirements for VAT-registered Persons
                s.      Section 114. Return and Payment of Value-Added Tax
                t.      Section 115. Power of the Commissioner to Suspend the Business Operations of a
                         Taxpayer
                u.      Section 116. Tax on Persons Exempt from Value-Added Tax
                v.       Section 117. Percentage Tax on Domestic Carriers and Keepers of Garages
                w.      Section 118. Percentage Tax on International Carriers
                 x.     Section 119. Tax on Franchises
                 y.     Section 120. Tax on Overseas Dispatch, Message or Conversation Originating
                         from the Philippines
                 z.     Section 128. Returns and Payment of Percentage Taxes
                aa.    Section 200. Payment of Documentary Stamp Tax
                bb.    Section 204. Authority of the Commissioner to Compromise, Abate, and Refund
                         or Credit Taxes
                cc.    Section 229. Recovery of Tax Erroneously or Illegally Collected
                dd.    Section 235. Preservation of Books of Accounts and Other Accounting Records
                ee.    Section 236. Registration Requirements
                 ff.     Section 237. Issuance of Sales or Commercial Invoices
                gg.    Section 238. Printing of Sales or Commercial Invoices
                hh.    Section 241. Exhibition of Certificate of Payment at Place of Business
                 ii.     Section 242. Continuation of Business of Deceased Person
                 jj.     Section 243. Removal of Business to Other Location
                 kk.   Section 245. Specific Provisions to be Contained in Rules and Regulations
                  ll.    Section 248. Civil Penalties
                mm. Section 269. Violations Committed by Government Enforcement Officers
                Section 34(K) of the NIRC of 1997, as amended, is repealed and the succeeding paragraph
is renumbered accordingly.
               The BIR shall develop an EOPT and digitalization roadmap that will provide for the
programs and projects to be implemented to ensure ease of compliance of tax laws, rules and
regulations, including but not limited to adoption of simplified tax returns, streamlining of tax
processes, reduction of tax or documentary requirements, and digitalization of BIR services as
provided under Section 40 of the Act; Provided, That in developing this roadmap, the BIR shall
prioritize taxpayers who are considered as micro and small taxpayers for purposes of the Act, in
terms of streamlining tax procedures and documentary requirements according to taxpayer size
and capacity to comply; Provided, further, That the BIR shall ensure the accessibility of its various
services to different taxpayers particularly micro and small taxpayers so as to improve tax
compliance, and enhance taxpayer convenience.
                Within ninety (90) calendar days from the effectivity of the Act, the Secretary of Finance,
after due consultation with the BIR, and the private sector, shall promulgate the necessary rules
and regulations for its effective implementation.
                The provision of the EOPT Act granting micro-enterprises exemption from the obligation
to withhold taxes was vetoed by the Presiden