RMC No. 91-2023 — Circularizes the amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of RA No. 11534 (Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act) Digest | Full Text | IRR - RA No. 11534

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNALREVENTE NNTrYYyiT T31 2023 BUREAU OF INTERNAL REVENUE BIR National Office Building Diliman, Quezon City RECORDS MGT. DIVISION

Date:_SEP 1"1 2023

REVENUE MEMORANDUM CIRCULAR NO. - 2023

SUBJECT: Circularizing the Amendment to Rule 18, Section 5 of the Implementing Rules and Regulations (IRR) of Republic Act (RA) No. 11534, or the Corporate Recovery and

Tax Incentives for Enterprises (CREATE) Act.

TO: All Internal Revenue Officials, Employees and Others Concerned

For the information and guidance of all internal revenue officers, employees and

of RA No. 11534, or the CREATE Act. The amendment addresses the value-added tax (VAT) others concerned, attached is the full text of the amendment to Rule 18, Section 5 of the IRR

registered prior to the CREATE Act. related issues and concerns of registered business enterprises (RBEs) particularly those

wide a publicity as possible. All concerned are hereby enjoined to be guided accordingly and give this Circular as

ROME UmaguI, Jr. Compussioner of Internal Revenue n13741

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TBUREAUOF NNALREVENU INTERNALCOMMUNIO . TONS DIVISION

G5 FY

CEPA