Effective January 22, 2024, business taxpayers are no longer required to file and pay BIR Form 0605 for the Annual Registration Fee (ARF) amounting to P500.00, in compliance with Republic Act No. 11976, or the “Ease of Paying Taxes Act”.

Business taxpayers with existing BIR Certificate of Registration (COR) that includes the Registration Fee will retain its validity and may choose to have it updated/replaced thru their designated Revenue District Office (RDO) on or before December 31, 2024.