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RMC No. 2-2021: Prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers

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Summary

RMC No. 2-2021 prescribes guidelines for handling enlisted and delisted Large Taxpayers, effective January 1, 2021.

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Key points

  1. Enlisted taxpayers. Transactions of affected enlisted taxpayers, whose effectivity was postponed up to January 1, 2021, continue to be handled by the Revenue District Offices where they were registered prior to July 1, 2020.
  2. Delisted taxpayers. Transactions of delisted taxpayers may now be handled by the RDO having jurisdiction over them.

Who is affected

  • Enlisted Large Taxpayers
  • Delisted Large Taxpayers

Deadlines and effectivity

  • Effective January 1, 2021
  • Enlisted taxpayers handled by the RDO where registered prior to July 1, 2020

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.