Clarifications on the suspension of enlisting and delisting of Large Taxpayers
(Revenue Memorandum Circular No 02-2021 issued on January 08, 2021)
This Tax Alert is issued to inform all concerned on the guidelines on the suspension of enlisting and delisting of Large Taxpayers by the Bureau of Internal Revenue (BIR).
The following shall be observed effective January 1, 2021:
- All transactions of enlisted taxpayers, effectivity of which was postponed up to January 1, 2021 under RMC 112-2020, shall continue to be handled by the RDO where they are registered prior to July 1, 2020; and
- All transactions of delisted taxpayers may now be handled by the RDO having jurisdiction over the said taxpayers.