BIR Revenue Memorandum Circular No.108-2020 August 10, 2021 By Management BIR Revenue Memorandum Circular No.108-2020 Circularizing the Availability of BIR Form Nos. 2119 – Voluntary Assessment and Payment Program (VAPP) Application Form and BIR Form No. 0622 VAPP Payment Form Pursuant to Revenue Regulations No. 2l-2020