Circularizing Joint Circular (JC) No. 001.2021 Prescribing the Implementing Guidelines for Field Testing Under the Fuel Marking Program

February 8, 2021 REVENUE MEMORANDUM CIRCULAR NO. 021-21 SUBJECT : Circularizing the Joint Circular (JC) No. 001.2021 Prescribing the Implementing Guidelines for Field Testing Under the Fuel Marking Program Pursuant to Republic Act (RA) No. 10963, Otherwise Known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officials, employees and others concerned, attached herewith as Annex "A" is the Joint Circular between the Department of Finance, Bureau of Internal Revenue and Bureau of Customs to implement the guidelines for field testing activities under the Fuel Marking Program pursuant to TRAIN Law. All internal revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue DOF-BIR-BOC Joint Circular No. 001-21 February 1, 2021