REVENUE MEMORANDUM CIRCULAR NO. 21-2007 issued on March 20, 2007 prescribes the attachments to the Annual Income Tax Return (ITR) to be filed by taxpayers registered with the Board of Investments (BOI), BOI-Autonomous Region of Muslim Mindanao (BOI-ARMM) and Philippine Economic Zone Authority (PEZA) for taxable year 2006 and onwards.

         Said taxpayers availing of fiscal incentives approved by the three agencies are required, upon filing of their Annual ITR (i.e. BIR Form 1701 and 1702) for taxable year 2006 and onwards, to attach the following:

1. Photocopy of the Certificate of Entitlement (CE) for Income Tax Holiday (ITH) issued by the BOI/BOI-ARMM stating that the concerned entity is a bonafide BOI/BOI-ARMM-registered enterprise entitled to ITH incentives;
2. Photocopy of the Certification issued by the PEZA stating that the entity is a bonafide PEZA-registered enterprise entitled to ITH and/or the 5% Gross Income Tax incentive.