revenue_memorandum_circular RMC No. 87-2021RMC No. 87-2021 2021-07-15

RMC No. 87-2021 — Prescribes the acceptance of Philippine Identification (PhilID) Card as an acceptable supporting document for proof of address and valid proof of identification for all transactions or frontline services with the BIR

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City

July 15, 2021

REVENUE MEMORANDUM CIRCULAR NO. 8 7 - &D 2/

SUBJECT Acceptance of Philippine Identification (PhilID) Card as an the Bureau Acceptable Supporting Document for Proof of Address and Valid Proof of Identification for All Transactions or Frontline Services with

TO : All Internal Revenue Officials and Employees, and All Others

Concerned

proof of address and valid proof of identification in all transactions and frontline services with the Bureau. Authority (PSA)-issued Philippine Identification (PhilID) Card as supporting document for This Circular is issued to disseminate the acceptance of the Philippine Statistics

simplifying public and private transactions. As provided under Rule II Section 5, 2nd sentence Identification System (PhilSys) Act, which aims to establish a single national identification system to provide a valid proof of identification for all citizens and resident aliens as means of of the Implementing Rules and Regulations of RA l1055,"An individual's record in the PhilSys shall be considered as an official and sufficient proof of identity." This is in compliance with Republic Act (RA) No. 1 1055, also known as the Philippine

requiring presentation of any valid government issued ID shall accept / allow the PSA-issued In this regard, all revenue employees/officials processing BIR frontline services

government ID to establish the identity of the taxpayer. sufficient as a valid proof of identification; hence, no need to require additional/other PhillD Card as proof of identification of the taxpayer. Presentation of the PhillD alone is

All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.

1oway

CAESAR R. DULAY

H-2 BUREAU OF INTERNAL.REVENUE NifIN JuL 15 2o21 :SS .M Commissioner of Internal Revenue 044034

RECORDS MGT. DIVISION GG WW

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