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Showing 189 results: BIR issuances issued in 2021

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 65-2021Prescribes the guidelines in the filing of Quarterly Percentage Tax Return (BIR Form No. 2551Q) starting on the quarter ending July 31, 2020May 24, 2021View
RMC No. 64-2021Expands the Electronic Tax Software Provider Certification SystemMay 21, 2021View
RMO No. 17-2021Prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) CertificationMay 20, 2021View
RMO No. 16-2021Amends the provisions of RMO No. 44-2020 on the establishment of Standard Taxpayer Feedback System to include online surveyMay 20, 2021View
RR No. 7-2021Prescribes the rules and regulations to implement the provisions of RA Nos. 11346 and 11467 relative to Excise Tax on alcohol products, tobacco products, heated tobacco products, vapor products and disposition of Excise Tax collectionMay 18, 2021View
RMC No. 63-2021Circularizes RA No. 115171, titled “An Act Authorizing the President to Expedite the Processing and Issuance of National and Local Permits, Licenses and Certifications in Times of National Emergency”May 18, 2021View
RMC No. 62-2021Clarifies certain provisions of Revenue Regulations No. 5-2021 relative to Corporate Income TaxationMay 17, 2021View
RMC No. 61-2021Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Department of Trade and IndustryMay 17, 2021View
RMC No. 60-2021Publishes the Amended Rules and Regulations to Implement RA No. 9335 (Attrition Act of 2005)May 17, 2021View
RMC No. 59-2021Circularizes the Consolidated Price of Sugar at Millsite for the month of March 2021May 14, 2021View
RMC No. 58-2021Circularizes Republic Act No. 11521 (An Act Further Strengthening the Anti-Money Laundering Law, Amending for the Purpose Republic Act No. 9160, Otherwise Known as the ‘Anti-Money Laundering Act of 2001’, as Amended)May 3, 2021View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View
RMC No. 56-2021Circularizes the Implementing Rules and Regulations of Section 4 (nnn) of Republic Act No. 11494 (Bayanihan to Recover as One Act)May 3, 2021View
RMC No. 55-2021Circularizes the updated list of BIR Forms and its availabilityApr 27, 2021View
RMC No. 54-2021Clarifies certain provisions of Revenue Regulations No. 34-2020Apr 27, 2021View
RMC No. 53-2021Corrects the reference numbers of related issuances under Revenue Memorandum Circular No. 4-2021Apr 15, 2021View
RR No. 6-2021Prescribes additional guidelines for implementing the tax provisions of the PERA Act of 2008 effectively amending pertinent provisions of RR No. 17-2011Apr 14, 2021View
RMC No. 52-2021Suspends 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 jurisdictionsApr 14, 2021View
RMC No. 51-2021Publishes the lyrics of 2021 BIR Tax Campaign Kick-off Theme Song titled, “Para sa Pilipino”Apr 13, 2021View
RR No. 5-2021Implements the new Income Tax rates on the regular income of corporations, on certain passive incomes, including additional allowable deductions from Gross Income of persons engaged in business or practice of profession pursuant to RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997Apr 8, 2021View
RR No. 4-2021Implements the provisions on Value-Added Tax (VAT) and Percentage Tax under RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), which further amended the NIRC of 1997, as amended, as implemented by RR No. 16-2005, as amendedApr 8, 2021View
RR No. 3-2021Prescribes the Rules and Regulations to implement Section 3 of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act), amending Section 20 of the NIRC of 1997, as amendedApr 8, 2021View
RR No. 2-2021Amends certain provisions of RR No. 2-98, as amended, to implement the amendments introduced by RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises Act or CREATE Act) to the NIRC of 1997, as amended, relative to the Final Tax on certain passive incomeApr 8, 2021View
RR No. 1-2021Implements the tax incentives and fee privileges for the procurement, importation, donation, storage, transport, deployment and administration of the COVID-19 vaccines under RA No. 11525 (COVID-19 Vaccination Program Act of 2021)Apr 8, 2021View
RMC No. 50-2021Prescribes 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, 2021Apr 8, 2021View