RMC No. 2-2021 — Prescribes the guidelines in the handling of enlisted/delisted Large Taxpayers Digest | Full Text

REPUBLIC OF THE PHILIPPINES BUREAU DEPARTMENT OF FINANCE g: gg A'h' BUREAU OF INTERNIAL REVENUE JAlt 082021 DUEZON CITY RECORDS IilGT. rvtsto January 6,2021 REVBNUE MEMORANDUM CIRCULAR NO. 2- 2 DZI SUBJECT : Enlisting/Delisting of Large Taxpayers TO : All Internal Revenue Officers, Employees and Others Concerned This has reference to Revenue Memorandum Circular (RMC) No. I 12 -2020 dated October 14, 2020 which provided the guidelines to be observed pertinent to the postponement of the effectivity of the Enlisting/Delisting of Large Taxpayers. Relative thereto, the following are to be observed effective January 1,2021: 1. All transactions of the affected enlisted taxpayers, effectivity of which was postponed up to January 1,2v21, shall continue and remain to be handled by the Revenue District Offices (RDOs) where they are registered prior to July l, 2020; 2. Transactions of delisted taxpayers may likewise now be accommodated and handled by the RDo having jurisdiction over the said taxpayers. All internal revenue officers, employees and others concerned are enjoined to give this Circular the widest dissemination and publicity as possible. rzE,+& CAESAR R. DULAY Commissioner of Internal Revenue 03 e t5 2