The EOPT Law became effective on Jan. 22, 2024 and the Bureau of Internal Revenue recently issued the implementing guidelines for classifying taxpayers under Section 21(b) of the National Internal Revenue Code (Tax Code). Revenue Regulations No. 8-2024 will take effect on April 27, 2024 or 15 days from its publication on the BIR website on April 12, 2024. The full EOPT Act is hereby attached.
RMC No. 3-2024 Annex A
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