BIR Issuances – RMC No. 4-2025

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Publishing FULL Text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the National and Local Elections, and Bangsamoro Autonomous in Muslim Mindanao (BARMM) Parliamentary Elections

Revenue Memorandum Circular (RMC) No. 004-2025

9 January 2024

The Bureau of Internal Revenue (“BIR”) published the FULL Text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the National and Local Elections and Bangsamoro Autonomous in Muslim Mindanao (BARMM) Parliamentary Elections. The Memorandum is entitled, “Recommendation on the Request for the Continuing Authority to Appoint or Hire New Employees, and Transfer or Detail Personnel in the BIR during the prohibited period of the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary Elections.”, approved and duly signed by Chairman George Erwin M. Garcia.

Copies of RMC No. 4-2025, COMELEC Law Department Memorandum No. 24-09122, and COMELEC Resolution No. 109999 or the Calendar of Activities and Periods of Certain Prohibited Acts in Connection with the May 12, 2025 National and Local Elections (NLE), and BARMM Parliamentary Elections can be accessed below.

RMC No. 4-2025.pdf

RMC No. 4-2025 – COMELEC Memorandum No. 24-09122.pdf

RMC No. 4-2025 – COMELEC Resolution No. 10999.pdf

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