REVENUE MEMORANDUM CIRCULAR NO. 100-2021 issued on September 14, 2021 amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the issuance of the required certification that the livestock or poultry feeds or ingredients used in

REVENUE MEMORANDUM CIRCULAR NO. 99-2021 issued on September 1, 2021 clarifies the issues relative to the Value-Added Tax (VAT) exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of

REVENUE MEMORANDUM CIRCULAR NO. 98-2021 issued on August 18, 2021 circularizes the Consolidated Price of Sugar at Millsite for the month of May 2021 contained in Operations Memorandum (OM) Nos. 29-2021, 33-2021, 34-2021, 37-2021 and

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