
REVENUE MEMORANDUM CIRCULAR NO. 42-2024 issued on March 19, 2024 prescribes the CY 2024 BIR Priority Programs and Projects for CY 2024, to wit:
I. Provide Excellent Service to Taxpayers
• Implementation of Republic Act. No. 11976 (Ease of Paying Taxes Act)
• Taxpayer Awareness Program
II. Develop Highly Digital Processes
• Electronic Invoicing / Receipting and Sales Reporting System (EIS)
• Online Withholding System (Project 230X)
• Taxpayer Ledger
• Electronic Filing and Payment e- Submission Systems
• Internal Revenue Integrated System (IRIS)
• Internal Revenue Stamp Integrated System (IRSIS) for (a) Alcoholic Products and (b) Sweetened Beverages
• Submission of eORB (Official Register Book)
• Online application of permits
III. Strengthen Integrity and Professionalism of the Employees and the Institution
• Integrity Management Program
• Re-organization, Re-Structuring and Upgrading Salary Benefits
• Expediting Recruitment
• Robust Promotion
• Continuing GAD Integration
• Mental Health Awareness
• Capacity Building Enhancements for BIR Officials and Employees
• Expansion of ISO Certification
• Enterprise Risk Management (ERM)
IV. Intensify Audit and Enforcement Process
• Run After Tax Fake Transactions (RAFT) Program
• Run After Tax Evaders (RATE) Program
• Intensified Audit and Investigation
• Oplan Kandado
• Broadening of the Tax Base (New Business Registration, including online sellers)
• Nationwide Raid of Illicit Cigarettes, Vapes and other Excisable Articles
• Intensified Collection of Delinquent Accounts
• Strengthened Disposal of Acquired Assets
• Intensified Collection of Unpaid Taxes due from Filed Returns through eFPS/eBlRForms
• Passage of domestic legislation necessary to implement the Base Erosion and Profit Shifting-Inclusive Framework (BEPS-IF) Action Plan especially the minimum standards
• Complete the ASEAN Tax Treaty Network in compliance with the Philippines’ commitment in the ASEAN Forum on Taxation
• Creation of Transfer Pricing Office in the BIR