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Several issues and concerns emerged for taxpayers due to the disparity in computing interest expenses for presentation in tax returns and financial statements. With this, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) 19-2024 on Feb. 5, 2024, which aims to provide clarification on how interest expenses related to the taxpayer’s profession, trade or business, and other related matters should be treated for tax purposes.