REVENUE MEMORANDUM CIRCULAR NO. 43-2021 issued on March 31, 2021 prescribes the revised guidelines on the use of Electronic Audited Financial Statements (eAFS) System in the submission of duly filed Income Tax Return (ITR) andRMC No. 43-2021

REVENUE MEMORANDUM CIRCULAR NO. 42-2021 issued on March 31, 2021 circularizes Republic Act (RA) No. 11534 signed by Rodrigo R. Duterte on March 26, 2021, titled “An Act Reforming the Corporate Income Tax and IncentiveRMC No. 42-2021

REVENUE MEMORANDUM CIRCULAR NO. 41-2021 issued on March 29, 2021 provides the guidelines in the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to AprilRMC No. 41-2021

REVENUE MEMORANDUM CIRCULAR NO. 40-2021 issued on March 25, 2021 publishes the full text of COA-DBM Joint Circular No. 1, s.2021 titled, “Guidelines Implementing Executive Order (E.O.) No. 87Directing that All Accounts Payable whichRemain OutstandingRMC No. 40-2021

REVENUE MEMORANDUM CIRCULAR NO. 39-2021 issued on March 22, 2021 extendsthe deadline for the filing of applications for Value-Added Tax (VAT) refund claims until April12, 2021. Said VAT refund claims apply to those where the twoRMC No. 39-2021

REVENUE MEMORANDUM CIRCULAR NO. 38-2021 issued on March 18, 2021circularizes the Consolidated Price of Sugar at Millsite for the month of January 2021 contained in Operations Memorandum (OM) Nos. 7-2021, 8-2021, 9-2021, 12-2021 and 13-2021 RMC No. 38-2021

REVENUE MEMORANDUM CIRCULAR NO. 37-2021 issued on March 17, 2021 announces the availability of six (6) Tax Awareness/Educational Videos.     The following videos are available for access and download via the BIR’s Facebook pageRMC No. 37-2021

REVENUE MEMORANDUM CIRCULAR NO. 35-2021 issued on March 3, 2021 prescribes the use of the enhanced IR Form No. 1601-FQ [Quarterly Remittance Return of Final Income Taxes Withheld] September 2020 (ENCS), which was revised dueRMC No. 35-2021