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Showing 189 results: BIR issuances issued in 2021

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 22-2021Extends the deadlines for the filing of tax returns and payment of the corresponding taxes due thereon, including submission of required documents, application for tax refund and issuance of Assessment Notices and Warrants of Distraint and Levy for taxpayers within the jurisdiction of BIR Revenue Regional and District Offices that were adversely affected by Typhoon Odette (Published in Manila Times on January 4, 2022)Dec 31, 2021View
RMC No. 131-2021Publishes the full text of Inter Agency Task Force Memorandum Circular No. 2021-2  titled “Supplemental Guidelines on the Grant of the Performance-Based Bonus for Fiscal Year 2021 under Executive Order (EO) No. 80, s. 2012 and EO No. 201, s. 2016”Dec 31, 2021View
RMC No. 130-2021Publishes the full text of the Anti-Red Tape Authority (ARTA) Memorandum Circular No. 2021-10 titled “Validation Guidelines on Citizen’s Charter Compliance for the Fiscal Year 2021 Performance-Based Bonus (PBB)”Dec 29, 2021View
RMC No. 129-2021Publishes the full text of Government Quality Management Committee (GQMC) Memorandum Circular No. 2021-1 titled “Guidelines on the Validation of ISO Quality Management System (QMS) Certification/Recertification Submitted as Evidence of Compliance for a Criterion or Requirement for the Grant of the Fiscal Year (FY) 2021 Performance-Based Bonus (PBB)”Dec 29, 2021View
RMC No. 128-2021Prescribes the work-around procedures for the filing of returns and payment of offshore gaming taxDec 28, 2021View
RMC No. 127-2021Publishes the full text of letter from the Food and Drug Administration with the subject “Response to Query on the List of VAT-Exempt Products”Dec 24, 2021View
RMC No. 126-2021Announces the availability of InstaPay via UPAY facility of the UnionBank of the Philippines for the payment of internal revenue taxesDec 21, 2021View
RMC No. 125-2021Provides guidelines on the payment of taxes related to One-Time Transactions (ONETT)Dec 16, 2021View
RMO No. 36-2021Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021Dec 15, 2021View
RMC No. 124-2021Publishes the full text of letter from the Food and Drug Administration endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534Dec 14, 2021View
RMC No. 123-2021Publishes the full text of letter from the Department of Health endorsing updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act No. 11534Dec 14, 2021View
RMC No. 122-2021Clarifies the tax treatment of integrating the International Passenger Service Charge at the point of sale of airline ticketsDec 14, 2021View
RMC No. 121-2021Clarifies the taxability of the interest paid by Cooperatives to its member’s deposit or fixed deposits otherwise known as share capitalDec 14, 2021View
RMC No. 120-2021Circularizes the Amendments to Rule 2, Sections 4, 5 and 8; Rule 3 Section 3; Rule 17 Section 2, and Rule 18 Section 5, and Addition of a New Rule 18 Section 6 of the Implementing Rules and Regulations of Title XIII of RA No. 8424 (National Internal Revenue Code of 1997), as amended by RA No. 11543 (CREATE Act)Dec 13, 2021View
RMC No. 119-2021Announces the availability of revised BIR Form Nos. 1707 and 1707-A Version April 2021Dec 13, 2021View
RMC No. 118-2021Publishes the list of Registered Manufacturers/Importers/Exporters with the corresponding product brands/variants of cigarettes, heated tobacco and vapor productsDec 10, 2021View
RR No. 21-2021Amends certain provisions of RR No. 16-2005, as amended by RR Nos. 4-2007, 13-2018, 26-2018 and 9-2021 to implement Sections 294 (E) and 295 (D), Title XIII of the NIRC of 1997, as amended by RA No. 11534 (CREATE Act), and Section 5, Rule 2 and Section 5, Rule 18 of the CREATE Act Implementing Rules and RegulationsDec 7, 2021View
RR No. 20-2021Implements RA No. 11590, otherwise known as an "Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108 and Adding New Sections 125-A and 288(G) of the NIRC of 1997, as Amended, and for Other Purposes"Dec 1, 2021View
RMO No. 35-2021Amends the Freedom of Information (FOI) templates prescribed in RMO Nos. 45-2018 and 50-2018 relative to the submission of FOI ReportsNov 25, 2021View
RMC No. 117-2021Clarifies on the manner of submission of BIR Form Nos. 2307 and 2316 under Revenue Regulations No. 16-2021Nov 24, 2021View
RMC No. 116-2021Publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular No. 2021-1 titled “Guidelines on the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012”Nov 23, 2021View
RMO No. 34-2021Prescribes the Measure Dictionary for the CY 2021 Operational Key Performance Indicators for Revenue Regions, Revenue District Offices and Large Taxpayers ServiceNov 22, 2021View
RMO No. 33-2021Prescribes the improved policies, guidelines and procedures in the maintenance and operation of eLounge facilities in Revenue District OfficesNov 22, 2021View
RMC No. 115-2021Publishes the full text of the letters from the Department of Health containing updates to the list of VAT-exempt COVID-19 products under RA No. 11534Nov 19, 2021View
RMC No. 114-2021Notifies the loss of ten (10) sets of unused BIR Form No. 0535 (Taxpayer Information Sheet)Nov 12, 2021View