Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 21-2011: Prescribes the proper use of BIR Library

Files
Download this file

Summary

RMC No. 21-2011 prescribes the proper use of the BIR library by revenue employees and private individuals.

CollapseExpand

Key points

  1. Entry restriction. Effective immediately, BIR employees and private individuals may enter the BIR library only for purely legal research.
  2. Monitoring. The Human Resource Development Service monitors compliance and reports any violation to the Office of the OIC-Assistant Commissioner, Inspection Service, for appropriate disciplinary action.

Who is affected

  • BIR employees
  • Private individuals

Deadlines and effectivity

  • Effective immediately

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.