BIR RMC No. 14-2024

RMC No. 14 – 2024: Payment of Annual Registration Fee Pursuant to Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act”

The Bureau of Internal Revenue (BIR) released an advisory stating that effective January 22, 2024, the BIR will cease collecting the Annual Registration Fee (ARF) from business taxpayers. ‼️ 

As a result, business taxpayers are exempt from filing BIR form No. 0605 and paying the (PHP 500) ARF on or before January 31 every year.  

For those taxpayers with existing BIR Certificate of Registration (COR) that includes the Registration Fee will retain its validity. They may choose to update / replace their COR at their convenience.  

Kindly take note of these changes for your compliance.  

See below:

RMC No. 14-2024

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