REVENUE MEMORANDUM CIRCULAR NO. 78-2024 issued on July 15, 2024 provides the following additional provisions to Revenue Memorandum Circular No. 47-2024 relative to the conduct of Contest for the Design of the New BIR Logo:
           1. The cash prizes of the winners are subject to final tax of 20% per Section 24(B)(1) of the
           National Internal Revenue Code of 1997, as amended.
           2. In case of a tie in the Total Score of the Top 3 Best Entries of the Contest, the prize shall
           be equally divided among the winners.
           3. The Top 3 Best Entries shall become the property of the BIR and exclusive ownership
           and use thereof shall be given to the Bureau. For this purpose, a Waiver shall be signed
           by the Designers of the Top 3 Best Entries.
           4. Reproduction of the Top 3 Best Entries by persons not authorized by the Bureau,
           including the Designer themselves, is strictly prohibited
           5. The BIR reserves the right to revise the Designer’s BIR logo entry or use portion(s) of
           his/her design for purposes of coming up with the design of the final BIR logo, for
           submission to the National Historical Commission of the Philippines and approval of the
           Office of the President.