BIR Revenue Memorandum Circular No.83-2021 August 12, 2021 By Management BIR Revenue Memorandum Circular No.83-2021 Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the “National Internal Revenue Code of 1997”, as amended by RA No. 11534 (CREATE Act)