BIR Revenue Memorandum Circular No. 92-2021

By

BIR Revenue Memorandum Circular No. 92-2021

EXTENSION OF THE DEADLINE FOR FILING OF POSITION PAPERS, REPLIES, PROTESTS, DOCUMENTS AND OTHER SIMILAR LETTERS AND CORRESPONDENCES IN R-ELATION TO THE ONGOING BIR AUDIT INVESTIGATION AND FILING OF VAT REFUND WITH THE VAT CREDIT AUDIT DIVISION (VCAD) DUE TO THE DECLARATION OF ENHANCED COMMUNITY QUARANTINE (ECQ) AND MODIFIED ECQ (MECQ) IN THE
NATIONAL CAPITAL REGION (NCR) AND OTHER AREAS OF THE COUNTRY.

ERC CASE NO. 2021-053 RC

By

ERC CASE NO. 2021-053 RC

IN THE MATTER OF THE APPLICATION FOR THE APPROVAL OF THE 21st GENERATION RATE ADJUSTMENT MECHANISM (21st GRAM), WITH PRAYER FOR PROVISIONAL AUTHORITY (PA)

ERC CASE NO.2021-056 RC

By

ERC CASE NO.2021-056 RC

IN THE MATTER OF THE APPLICATION FOR APPROVAL OF THE ANCILLARY SERVICES PROCUREMENT AGREEMENT BETWEEN THE NATIONAL GRID CORPORATION OF THE PHILIPPINES AND SMCGP PHILIPPINES ENERGY STORAGE CO. LTD. (FOR REGULATING RESERVE), WITH PARYER FOR THE ISSUANCE OF PROVISIONAL AUTHORITY

BIR Revenue Regulations No. 17-2021

By

BIR Revenue Regulations No. 17-2021

Amends certain provisions of RR No. 6-2019 to implement the extension of the Estate Tax Amnesty pursuant to RA No. 11569, which amended RA No. 11213 (Tax Amnesty Act)