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RMO No. 21-98: Prescribes the interim procedures in the handling and processing of the 1998 tax returns

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Summary

RMO No. 21-98 sets interim procedures for handling and processing certain 1998 tax returns while the CTRP enhancements await rollout.

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Key points

  1. Returns covered. The returns are the Donor’s Tax Return (1800), Estates Tax Return (1801), Documentary Stamps Tax Return (2000) and Capital Gains Tax Return (1706). They also include the Monthly Remittance Return of Income Taxes Withheld (1601) and the Quarterly Remittance Return of Final Income Taxes Withheld (1602).
  2. Interim nature. The procedures apply pending the rollout of the CTRP enhancements.

Deadlines and effectivity

  • Applies pending rollout of the CTRP enhancements

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.