Tax Alert No. 36 [Revenue Memorandum Circular (RMC) No. 53-2021 dated 15 April 2021]
06 May 2021
Correcting the reference numbers of related issuances under RMC No. 4-2021
The Commissioner of Internal Revenue has issued RMC No. 53-2021 dated 15 April 2021 to correct the corresponding reference numbers of issuances enumerated in the tables for taxpayers required to use the eBIR Forms System or eFPS, pursuant to RMC No. 4-2021.
A. The following taxpayers are required to use eBIR Forms:
No. |
List of Taxpayers |
Related Issuance |
6 |
Government Owned or Controlled Corporations (GOCCs) |
Revenue Regulations (RR) No. 6-2014 and RR No. 9-2016 |
7 |
Local Government Units (LGUs), except barangays |
|
8 |
Cooperative registered with National Electrification Administration (NEA) and Local Water Utilities Administration (LWUA) |
B. The following taxpayers are required to use eFPS:
No. |
List of Taxpayers |
Related Issuance |
11 |
Insurance Companies and Stockbrokers |
RMC No. 71-2004 |
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