REVENUE MEMORANDUM CIRCULAR NO. 97-2021 issued on August 16, 2021 clarifies the tax obligations of all social media influencers, individual or corporation.           Social media influencers, as defined in the Circular,

REVENUE MEMORANDUM CIRCULAR NO. 96-2021 issued on August 13, 2021 circularizes the Consolidated Price of Sugar at Millsite for the month of June 2021 contained in Operations Memorandum (OM) Nos. 39-2021, 40-2021, 42-2021 and 43-2021. 

REVENUE MEMORANDUM CIRCULAR NO. 95-2021 issued on August 10, 2021 publishes the 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

REVENUE MEMORANDUM CIRCULAR NO. 94-2021 issued on August 10, 2021 clarifies the computation of Donor’s Tax in case the heir waves/renounces his share from the specific property forming part of the estate of the decedent. 

REVENUE MEMORANDUM CIRCULAR NO. 93-2021 issued on August 9, 2021 suspends the running of the statute of limitations on assessment and collection of taxes pursuant to Section 223 of the National Internal Revenue Code (NIRC)

REVENUE MEMORANDUM CIRCULAR NO. 92-2021 issued on August 9, 2021 extends the deadline for filing of position papers, replies, protests, documents and other similar letters and correspondences in relation to the ongoing BIR audit investigation

REVENUE MEMORANDUM CIRCULAR NO. 91-2021 issued on August 3, 2021 provides the guidelines in the filing of returns and payment of the corresponding taxes due thereon, and submission of reports and attachments falling within the

REVENUE MEMORANDUM CIRCULAR NO. 90-2021 issued on July 28, 2021 provides specific guidelines and procedures on the utilization of Tax Payment Certificate (TPC) issued under the Comprehensive Automotive Resurgence Strategy (CARS) Program.       

REVENUE MEMORANDUM CIRCULAR NO. 89-2021 issued on July 19, 2021 circularizes Republic Act (RA) No. 11534 titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25,

REVENUE MEMORANDUM CIRCULAR NO. 88-2021 issued on July 16, 2021 circularizes therecently-published Lists of Withholding Agents for inclusion to and deletion from the existing List of Top Withholding Agents (TWAs) required to deduct and remit