BIR Revenue Memorandum Circular No. 88-2021 August 12, 2021 By Management BIR Revenue Memorandum Circular No. 88-2021 Circularizing the Lists of Withholding Agents Required to Deduct and Remit the l% or 2% Creditable Withholding Tax for the Purchase of Goods and Services under Revenue Regulations No. 3l-2020.