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Revenue Regulations Revenue Regulations No. 4-2024

Implementing Sections 22, 34, 51(A)(2)(e), 51(B), 51(D), 56(A)(1), 58(A), 58(C), 58(E), 77, 81, 90, 91, 103, 114, 128, 200 and 248 of the National Internal Revenue Code of 1997, as Amended by Republic Act No. 11976, Otherwise Known as the "Ease of Paying Taxes Act", on the Filing of Tax Returns and Payment of Taxes and Other Matters Affecting the Declaration of Taxable Income

Bureau of Internal Revenue

Issued 2024-03-22 Filed 2024-04-17 ONAR 24-0428