RMC No. 53-2021 — Corrects the reference numbers of related issuances under Revenue Memorandum Circular No. 4-2021 Digest | Full Text

REVENUE MEMORANDUM CIRCULAR NO. 53-2021 issued on April 15, 2021 corrects the reference numbers of related issuances under Revenue Memorandum Circular (RMC) No. 4-2021. The following reference numbers of related issuances shall read as follows: a. The following taxpayers are required to use eBIRForms: No. List of Taxpayers Related Issuance Government Owned or Controlled RR No. 6-2014 and RR No. 9-2016 6 Corporations (GOCCs) Local Government Units (LGUs), except 7 barangays RR No. 6-2014 and RR No. 9-2016 Cooperatives registered with National Electrification Administration (NEA) 8 and Local Water Utilities Administration RR No. 6-2014 and RR No. 9-2016 (LWUA) b. The following taxpayers are required to use eFPS: No. List of Taxpayers Related Issuance 11 Insurance Companies and Stockholders RMC No. 71-2004