BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
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Showing 131 results: Memorandum Circulars issued in 2021
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 56-2021 | Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act) | May 3, 2021 | View |
| RMC No. 55-2021 | Circularizes the updated list of BIR Forms and its availability | Apr 27, 2021 | View |
| RMC No. 54-2021 | Clarifies certain provisions of Revenue Regulations No. 34-2020 | Apr 27, 2021 | View |
| RMC No. 53-2021 | Corrects the reference numbers of related issuances under Revenue Memorandum Circular No. 4-2021 | Apr 15, 2021 | View |
| RMC No. 52-2021 | Suspends the running of the Statute of Limitations on assessment and collection of taxes pursuant to Section 223 of the NIRC of 1997, as amended, due to the declaration of ECQ in NCR Plus, and other applicable jurisdictions | Apr 14, 2021 | View |
| RMC No. 51-2021 | Publishes the lyrics of 2021 BIR Tax Campaign Kick-off Theme Song titled, “Para sa Pilipino” | Apr 13, 2021 | View |
| RMC No. 50-2021 | Prescribes guidelines in the filing and payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Years Ending July 31, 2020 to June 30, 2021 | Apr 8, 2021 | View |
| RMC No. 49-2021 | Circularizes Republic Act No. 11517, titled “An Act Authorizing the President to Expedite the Processing of National and Local Permits, Licenses and Certifications in Times of National Emergency” | Apr 8, 2021 | View |
| RMC No. 48-2021 | Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2021 | Apr 8, 2021 | View |
| RMC No. 47-2021 | Notifies the loss of sixty-nine (69) sets of unused/unissued BIR Form No. 2524 – Revenue Official Receipt | Apr 6, 2021 | View |
| RMC No. 46-2021 | Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFS | Apr 6, 2021 | View |
| RMC No. 45-2021 | Extends the deadline for the filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to ongoing BIR audit investigations, and filing of VAT refund with VAT Credit Audit Division (VCAD) | Apr 5, 2021 | View |
| RMC No. 44-2021 | Amends RMC No. 76-2020 to include BIR Form No. 1709 (Information Return on Transactions with Related Party) thru the electronic Audited Financial Statement (eAFS) System | Mar 31, 2021 | View |
| RMC No. 43-2021 | Prescribes the revised guidelines on the use of the Electronic Audited Financial Statements (eAFS) System | Mar 31, 2021 | View |
| RMC No. 42-2021 | Circularizes Republic Act No. 11534 titled, “An Act Reforming the Corporate Income Tax and Incentive System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes” | Mar 31, 2021 | View |
| RMC No. 41-2021 | Prescribes guidelines on the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021 | Mar 29, 2021 | View |
| RMC No. 40-2021 | Publishes the full text of COA-DBM Joint Circular No. 1, s. 2021 dated March 8, 2021 entitled, “Guidelines Implementing Executive Order (E.O.) No. 87 Directing that all Accounts Payable Which Remain Outstanding for Two Years or More in the Books of National Government Agencies be Reverted to the Accumulated Surplus of Deficit of the General Fund of the National Government” | Mar 25, 2021 | View |
| RMC No. 39-2021 | Extends the deadline for the filing of Applications for Value-Added Tax (VAT) Refund Claims and suspends the 90-Day processing at the VAT Credit Audit Division | Mar 22, 2021 | View |
| RMC No. 38-2021 | Circularizes the consolidated Price of Sugar at Millsite for the Month of January 2021 | Mar 18, 2021 | View |
| RMC No. 37-2021 | Announces the availability of six (6) Tax Awareness/Educational Videos | Mar 17, 2021 | View |
| RMC No. 36-2021 | Prescribes changes and guidelines on the shift from final to a creditable system on the value-added tax (VAT) withheld on sales to government or any of its political subdivisions, instrumentalities or agencies, including Government-Owned or –Controlled Corporations (GOCCs) | Mar 5, 2021 | View |
| RMC No. 35-2021 | Prescribes the use of the enhanced BIR Form No. 1601-FQ September 2020 (ENCS) | Mar 3, 2021 | View |
| RMC No. 34-2021 | Prescribes the use of the revised BIR Form No. 2200-A [Excise Tax Return for Alcohol Products] January 2020 (ENCS) and BIR Form No. 2200-T [Excise Tax Return for Tobacco, Heated Tobacco and Vapor Products] January 2020 (ENCS) | Mar 3, 2021 | View |
| RMC No. 33-2021 | Announces the availability of the Offline Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.8 | Mar 3, 2021 | View |
| RMC No. 32-2021 | Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus | Mar 2, 2021 | View |