RMC No. 48-2021 — Circularizes the Consolidated Price of Sugar at Millsite for the month of February 2021 Digest | Full Text | Annex A
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE NFT APR 08 2021 W
Quezon City IOD
.D RECORDS MGT DIVISION
March 25, 2021
REVENUE MEMORANDUM CIRCULAR NO.48-202
SUBJECT Consolidated Price of Sugar at Millsite for the Month of February 2021
TO : All Internal Revenue Officers and Others Concerned
This Circular is hereby issued in order to consolidate the weekly issuance of Operations Memoranda (OM), more particularly OM Nos. 14-2021, 15-2021, 16-2021, and 18-2021 for the month of February, circularizing the weekly Price of Sugar at Millsite issued by the Sugar Regulatory Administration (SRA) pursuant to Revenue Regulations (RR) No. 13-2015.
While the SRA-issued weekly Price of Sugar at Millsite reflects the comparative prices of sugar between the previous and current years, the consolidated schedule (Annex "A") on the said weekly OMs contains only that of the current year for purposes of imposing the one percent (1%) expanded withholding tax on sugar prescribed under the provisions of RR No. 2- 98, as amended by RR No. 11-2014.
All revenue officials, employees, and others concerned are hereby enjoined to give this Circular as wide a publicity as possible.
CAESAR R. DULAY Commissioner of Internal Revenue
J-5 042231
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