BIR REVENUE MEMORANDUM CIRCULAR NO.8-2021
Circularizing Republic Act No. 11467, entitled “An Act Amending Sections 109, 141, 142, 143, 144, 147, 152, 263, 263-A, 265, and 288-A’ and Adding a New section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes”
