REVENUE MEMORANDUM CIRCULAR NO. 84-2024 issued on July 30, 2024, clarifies the publication of revenue issuances and other information materials, in line with the passage of Republic Act No. 11976, [Ease of Paying Taxes Act (EOPT Law)].

Section 245 of the National Internal Revenue Code of 1997 (Tax Code), as amended by the EOPT Law, allows the publication of BIR revenue issuances through any of the following means:

1. 1. 1. 1. BIR’s official website; or
         2. Official Gazette
            
            

In compliance with Section 47 of the EOPT Law, the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, issued Revenue Regulations (RR) No. 2-2024 for implementation effective on March 4, 2024.

Accordingly, all BIR revenue issuances issued after the effectivity of RR No. 2-2024, or March 4, 2024, may be published on the BIR’s official website in compliance with Section 245 of the Tax Code.