RMC No. 83-2021 — Circularizes the Implementing Rules and Regulations of Title XIII of Republic Act (RA) No. 8424, otherwise known as the "National Internal Revenue Code of 1997", as amended by RA No. 11534 (CREATE Act) Digest | Full Text | CREATE IRR

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BURTAU OF INTERNAL REVENUE Quezon City Jrrr 1 ? 2021, - REVENUE MEMOITANDUM CIRCULAR I\O. 89 2fi34 SUBJECT : Circularizing the Implernenting Rules and Regulations of Title )llll of Republic Act No. 8424 Otheru'ise Known as the "National Internal Revenue Code of 1997". As Amended by Republic Act No. 11534 or the "Corporate Recoverl'and Tax Incentives fbr Enterprises (CR.EATE) Act" TO All Internal Revenue Ofllcials. Emplol,ees and Others Concemed For the infbrmation and guidance of all internal revenue officials, einplc,yees and others concerned, attached herewith, as Annex "A" hereol'. is the lmplementing Rules and Regulations of Title XIII of Republic Act No. 8424 Otherwise Known as the "l"lational Internal Revenue Code of 1997'', As Amended b1'Republic Act No. 11534 or the "Corporate Recovery and Tax Incentives for Enteiprises (CREA'fE) Act''. All revenue officials and emplolees are enjoined to give this Circuiar as wide ;r publicit-v as possible. J1$.Jtf*V CAESAT{ IT. DT]LAY Comrnissioner of Internul Revenue I .043934 K-1 I]UREAU OF INTERNAL :NUE R m ly 'r{ll