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Home » RMC No. 2-2021

RMC No. 2-2021

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REVENUE MEMORANDUM CIRCULAR NO. 2-2021 issued on January 8, 2021 prescribes
the following guidelines to be observed relative to the handling of enlisted/delisted Large Taxpayers effective January 1, 2021:

     a. All transactions of the affected enlisted taxpayers, effectivity of which was postponed up to January 1, 2021, shall continue and remain to be handled by the Revenue District Offices (RDOs) where they are registered prior to July 1, 2020;
     b. Transactions of delisted taxpayers may likewise now be accommodated and handled
by the RDO having jurisdiction over the said taxpayers.

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