BIR Revenue Memorandum Circular No.46-2021

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BIR Revenue Memorandum Circular No.46-2021

Clarifies the deadline of filing of Annual Income Tax Returns (AITR) for Taxable Year ending December 31, 2020; provides guidelines in the manner of filing thereof, including the use of electronic signature; and reiterates availability of eAFS

BIR REVENUE MEMORANDUM CIRCULAR NO.42-2021

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BIR REVENUE MEMORANDUM CIRCULAR NO.42-2021

Circularizing Republic Act No. 11534 entitled, “An Act Reforming the corporate Income Tax and Incentives system, Amending for the Purpose Section 20, 22, 25r 27,28r 29,34, 40,57,109, 116,204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and For Other Purposes”

BIR REVENUE MEMORANDUM CIRCULAR NO. 41-2021

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BIR REVENUE MEMORANDUM CIRCULAR NO. 41-2021

REVENUE MEMORANDUM CIRCULAR NO. 41-2021 issued on March 29, 2021 provides the guidelines in the filing of returns as well as payment of taxes due thereon falling within the period March 22, 2021 to April 30, 2021.
Due to the surge in COVID-19 cases that has affected the entire country, the filing of returns as well as the payment of taxes during the said period may be made anywhere, even outside the jurisdiction of the Revenue District Office where the taxpayer is registered.
Taxpayers who are not mandated to use the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms) System are encouraged to electronically file their returns through the eBlRForms Facility and pay the corresponding taxes due thereon through any ePayment channels.