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Payment of Annual Registration Fee to BIR no longer required

This Tax Alert is issued to inform all concerned taxpayers that the Bureau of Internal Revenue (BIR) will cease to collect the Annual Registration Fee (ARF) effective January 22, 2024, pursuant to Republic Act No. 11976 or the “Ease of Paying Taxes Act.” Business taxpayers will be exempt from filing BIR Form No. 0605 and paying Five Hundred Pesos (PHP 500.00) ARF on or before January 31 every year.

In addition, business taxpayers with an existing BIR Certificate of Registration (COR) that includes the registration fee will retain its validity. These taxpayers may choose to update/replace their COR until 31 December 2024 by surrendering their old COR at the Revenue District Office where they are registered.

Source: BIR website


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